Perbandingan Penerapan Prinsip Mengenali Pengguna Jasa Kepada Pejabat Pembuat Akta Tanah (PPAT) dengan Notaris dalam Perspektif Pencegahan Tindak Pidana Pencucian Uang dan Pendanaan Terorisme

Abstract

The professions of Notaries and Land Deed Officials (PPAT) are susceptible to being exploited by perpetrators of money laundering and terrorism financing crimes to hide or obscure the origins of assets derived from criminal activities. To minimize such activities, Notaries and PPAT are designated as reporting entities required to implement Know Your Customer (KYC) principles. The issues addressed in this study include: Why is the implementation of KYC principles important for Notaries and PPATS in Indonesia? What is the scope of the obligations of PPATs and Notaries in implementing KYC principles to prevent money laundering and terrorism financing crimes? How do the implementations of KYC principles by PPATS compare to those by Notaries in the context of preventing money laundering and terrorism financing The research method employed is normative legal research with a descriptive analytical approach. The data sources include secondary data comprising primary, secondary, and tertiary legal materials. Data collection techniques include literature review and interviews, with data collection tools consisting of document studies and questionnaires. The data analysis is conducted using qualitative methods. The research findings indicate that the implementation of KYC principles is crucial in Indonesia, based on FATF recommendations aimed at combating money laundering and terrorism financing. The application of KYC principles will enhance the confidence of business actors and investors, thereby boosting Indonesia's economic growth. The scope of KYC implementation includes customer identification, customer verification, and transaction monitoring. In practice, the KYC implementation by PPATS is not as detailed as that by Notaries.