ANALISA YURIDIS TENTANG KEABSAHAN PERJANJIAN TANPA MATERAI

Abstrak

An agreement letter that does not use a stamp does not mean it is invalid because an agreement is valid if the four conditions for a valid agreement are fulfilled based on Article 1320 of the Civil Code, whereas stamp duty is as regulated in Law Number 10 of 2020 concerning Stamp Duty that Stamp Duty is a tax imposed on a document. . Stamp duty states that agreements and other documents made with the aim of being used as evidence regarding actions, facts or circumstances of a civil nature are imposed on those documents. To obtain legal certainty for an agreement, it must be carried out in accordance with the legal provisions or norms that apply in society. The absence of a seal in an agreement (for example, a sale and purchase agreement), does not mean that the legal act (sale and purchase agreement) is invalid. Meanwhile, the legal act itself remains valid because whether an agreement is valid or not is not whether there is a seal, but is determined by Article 1320 of the Civil Code.

Meanwhile, if a letter of agreement does not use a stamp, if it is used as documentary evidence in a civil case in court, it must be stamped first at the post office as a tax document. In a civil case or throughout the entire trial stage in the selection of a civil case, evidence plays a very important role, and one of the first pieces of evidence is a letter which can be said to be a document.

Keywords: Agreements without a stamp are still valid.