Penggunaan Bea Materai Yang Benar Dalam Rangka Sempurnanya Akta Autentik.

Abstract

Sofyan AriefStaf Pengajar Fakultas Hukum, Universitas Muhammadiyah MalangAlamat Korespondensi : Perum Bestari Indah Blok C2 No. 262 MalangHp : 85736025201, Email:[email protected] research aims to understand pattern of postage expense payment and its procedure inorder to appropriate with law regulation, that is regulation number 13 year 1985 concerning PostageExpense, so that it can help to solve the problem if there is negligence in postage expense usage.Research about the role of postage expense in letter of authority's legality which was legalizedby notary is a normative judicial research with emphasized in literature research to get primary data,with data collecting through documents study. Data obtained from field research is secondary datawhich was collected through interview. Interview method used in interviewing respondents is eitherstructured interview or unstructured interview. This research used analytics descriptive method.Research result show that letter of authority not necessarily made in front of notary, but can bemade among parties. As authentic certificate, letter of authority made in front of notary mustappropriate with law regulation and had been paid off postage expense tax prescribed by the regulation.If judge authentication assessment is determined by judge statutory, judge is affixed by evidences.If the statute doesn't regulate, judge is given freedom to evaluate authentication and judgmentcannot be accused and interfered. their letter of authority have law defect in attachable postageexpense, it does not given the date, month, and years like obligated in appointment article 7 verse (5)regulation number 13 year 1985 about postage expense, so in the next days should fair when judgeuse regulation number 13 year 1985 about postage expense.Key Word : Authorization, Stamps Duty