DISSEMINATION OF DOCUMENTARY STAMP TAX BASED ON THE NEW LAWS IN SOUTH MERUYA

Abstract

Tax on documents or more commonly known as stamp duty, is a tax levied on documents. Documents that are subject to stamp duty are documents made as a tool to explain an event of a civil nature and documents used as evidence in court. The imposition of this Stamp Duty is based on the law established by the government, namely Law No. 13 of 1985. After 35 The year the government replaced the law on Stamp Duty with a new regulation, namely Law No. 10 of 2020, which came into effect on January 1, 2021. In this new law, several changes are adapted to the situation, good socioeconomic condition, law, and information technology. Because it is a new law, some people are not aware of any changes to this law.For this reason, it needs to be disseminated so that people are aware and able to use Stamp Duty by the provisions of the new law. The dissemination was carried out by the lecture method online using the Zoom application. The results can be seen from the questions given to the participants, which can be understood by the participants and answered correctly. This dissemination can further raise public awareness to know and understand the new regulations related to stamp duty.