Pertanggungjawaban Notaris Melaporkan Pemilik Manfaat (Beneficial Ownership) Suatu Perseroan Terbatas kepada Kemenkumham melalui Sistem Administrasi Hukum Umum (AHU Online)

Abstract

A Limited Liability Company (PT) is a corporate entity required to identify beneficial owners as mandated by Presidential Regulation No. 13 of 2018. A beneficial owner is an individual who has the ability to control the corporation or is the true owner of the corporation's funds or shares. Several court cases have demonstrated that beneficial owners often engage in money laundering activities, attempting to conceal or disguise the origins of their assets during the establishment of the PT. During this process, a notary is responsible for reporting the establishment of the PT to the Ministry of Law and Human Rights (Kemenkumham) through the AHU Online system and providing information about the PT's beneficial owners. This study aims to ascertain the legal certainty of the notary's role in disclosing beneficial ownership. to examine the legal regulations regarding the notary's responsibilities in reporting beneficial ownership, and to analyze the legal protection afforded to notaries in reporting the beneficial ownership of PTs. The research method used in this study is normative legal research, which examines the law from an internal perspective with the object of research being legal norms. This method serves to provide legal arguments when there are gaps, ambiguities, or conflicts in the norms. The nature of this research is descriptive- analytical. Data collection was conducted through literature review. The data collection tool used was document study, and data analysis was performed qualitatively with a deductive reasoning method. The results of the study indicate that legal certainty regarding the position of notaries in reporting beneficial ownership of Limited Liability Companies is a mandate of the Anti-Money Laundering Law (UU TPPU) and Article 3 of Government Regulation No. 43 of 2015 in conjunction with Government Regulation No. 61 of 2021, which designates notaries as reporters. Furthermore, Presidential Regulation No. 13 of 2018 stipulates that notaries can provide information on beneficial owners. Notaries are responsible for reporting the beneficial ownership of PTs as part of their official duties. If there is false information or incorrect statements from the PT, as long as the notary has performed their duties in accordance with their official regulations. the notary cannot be held liable. Legal protection for notaries regarding the reporting of beneficial ownership must be provided because the reporting is conducted by the notary as part of their official duties. A statement letter from the PT confirming the beneficial ownership information serves as evidence that the PT acknowledges the accuracy of the information provided. Therefore, if the information is later found to be incorrect, the notary should receive legal protection.