Tesis ini membahas setoran pajak dalam pembuatan akta otentik. Berdasarkan PutusanPengadilan Negeri Cibinong Nomor 158/Pid.Sus/2019, TL divonis bersalah karenaterbukti melakukan tindak pidana perpajakan berupa pemalsuan surat setoran PPh danBPHTB. Tindak pidana tersebut dapat dilakukan dikarenakan ia mengetahui bahwaPPAT yang mempekerjakan dirinya yakni PPAT MS lalai mengecek surat setoran PPhdan BPHTB yang diserahkan olehnya. Terkhusus untuk PPh, PPAT MS juga lalaimengecek surat setoran PPh yang ia terima telah dilakukan penelitian terhadapnya ataubelum. Untuk itu, dalam tesis ini akan dibahas mengenai tanggung jawab PPAT terhadapsetoran pajak dalam pembuatan akta otentik dan juga tanggung jawabnya dalam haltersebut berdasarkan Putusan Pengadilan Negeri Cibinong Nomor 158/Pid.Sus/2019.Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif, denganstudi dokumen melalui penelusuran literatur atas data sekunder. Metode pendekatananalisis yang digunakan adalah pendekatan kualitatif. Dari penelitian yang dilakukandiketahui bahwa tanggung jawab PPAT terhadap setoran pajak dalam pembuatan aktaotentik adalah dalam hal BPHTB PPAT wajib menerima surat setoran pajak sebelummembuatkan akta otentik. Sedangkan untuk PPh, PPAT juga wajib memastikanbahwasanya telah dilakukan penelitian terlebih dahulu terhadap surat setoran PPh yangdiserahkan kepadanya. Apabila seorang PPAT mengabaikannya, maka ia dapatdikenakan sanksi administratif dan dimungkinkan juga untuk dituntut kerugian ataskelalaiannya. Atas kelalaian PPAT MS tidak mengecek apakah surat setoran PPh yangditerima olehnya telah diteliti terlebih dahulu atau belum, maka PPAT MS dapat dimintaipertanggungjawaban secara administratif dan perdata. Pertanggungjawaban secaraadministratif adalah dengan dikenakan sanksi administratif. Sedangkanpertanggungjawaban secara perdata dalam hal ini dituntut ganti kerugian melalui gugatanwanprestasi dan perbuatan melawan hukum. Penelitian ini kemudian memberikan saranagar PPAT senantiasa menjalankan ketentuan yang mengikat dirinya dalam hal menerimasurat setoran PPh dan BPHTB dan mengecek surat setoran PPh sudah dilakukanpenelitian atau belum. Pengecekan tersebut harus dilakukan karena merupakan tanggungjawabnya dan apabila diabaikan maka ia dapat dikenakan sanks

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This thesis discusses tax payments in making authentic deeds. Based on the Decision of

the Cibinong District Court Number 158 / Pid.Sus / 2019, TL was convicted of being

convicted of a tax crime in the form of forgery of income tax and BPHTB deposits. The

criminal act could be committed because he knew that the PPAT who employed him,

namely PPAT MS, failed to check the PPh and BPHTB deposit letters that were submitted

by him. Particularly for PPh, PPAT MS also neglected to check the income tax deposit

that he received had researched on it or not. For this reason, this thesis will discuss the

PPAT's responsibility for tax payments in making authentic deeds and also its

responsibilities in this regard based on the Cibinong District Court Decision Number 158

/ Pid.Sus / 2019.. The research method used in this research is normative juridical, with

study through literature for searching secondary data. The analytical approach method

that used in this research is qualitative approach. From the research conducted, it is

known that the PPAT responsibility for tax payments in making authentic deeds is in the

case that BPHTB PPAT is obliged to receive a tax payment letter before making an

authentic deed. As for PPh, PPAT is also obliged to ensure that an examination has been

made of the PPh deposit letter submitted to him. If a PPAT ignores it, then he can be

subject to administrative sanctions and it is also possible to sue for losses for his

negligence. For the negligence of PPAT MS not to check whether the PPh deposit letter

received by him has been examined or not, then PPAT MS can be held accountable

administratively and civil. Administrative responsibility is subject to administrative

sanctions. Meanwhile, civil liability, in this case, requires compensation through a claim

for default and actions against the law. This research then provides suggestions for PPAT

to always carry out the provisions that bind itself in terms of receiving PPh and BPHTB

deposit letters and checking the PPh deposit documents whether research has been

carried out or not. This check must be carried out because it is his responsibility and if it

is ignored, he will be subject to sanctions