scholarly journals Tinjauan Yuridis Ketentuan Uang Muka di Bawah Ketentuan Peraturan Menteri Keuangan dan Otoritas Jasa Keuangan

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Ardrian Yolanda ◽  
Ali Hanafiyah
Keyword(s):  
Law Enforcement ◽  
Financial Services ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Basic Material ◽  
Applicable Law ◽  
Advance Payment ◽  
Business Financing ◽  
Legal Consequences ◽  
Laws And Regulations

The thesis aims to determine the application of advances in the provisions of the prevailing laws and regulations. And how the legal consequences for violations of the provisions stipulated by regulation of the Minister of Finance No. 43/PMK. 010/2012 concerning advances in consumer financing for motor vehicles in financing companies, and regulation of the Financial Services Authority No. 35/POJK. 05/2018 on the implementation of business financing company. The type of research used in this study is normative juridical law research conducted by examining the library material or secondary data as the basic material to be examined by conducting a search of the rules and literature relating to the investigated issues. The result of this thesis study shows that regulation of the Minister of Finance No. 43/PMK. 010/2012 concerning advances in consumer financing for motor vehicles in financing companies and regulations of the Financial Services Authority No. 35/POJK. 05/2018 concerning the implementation of the financing company is not contrary to the prevailing laws and regulations. However, the regulations have not been implemented optimally in the field, because there are still many violations regarding the promotion of low DP in dealers who have been in cooperation with leasing. In regulation of the Minister of Finance shall apply a 20% advance payment and in regulation of the Financial Services Authority at least 10%. But there are still some leasing that violates the provisions far from the prevailing provisions. The consequences of applicable law in the form of warnings, suspension of business activities, and revocation of business licenses. But because there is no firm supervision in the field make dealers/leasing often commit violations, causing uncertainty in law enforcement.

Acquisition Cost of Land and Building Rights Based on Buying and Selling

Authentica ◽  
2020 ◽  
Vol 2 (1) ◽  
pp. 1-17
Author(s):  
Singgih Permana Adhi
Keyword(s):  
Law Enforcement ◽  
Acquisition Cost ◽  
Secondary Data ◽  
Primary Data ◽  
Research Procedure ◽  
Approach Method ◽  
Transaction Price ◽  
Legal Consequences

The collection of regional taxes and levies must be based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, and for the Banyumas Regency area, it has been regulated in Regional Regulation Number 1 of 2011 concerning Regional Taxes in conjunction with Regional Regulation Number 22 of 2016 concerning Amendments to the Second Regulation Region Number 1 the Year 2011 concerning Regional Taxes. One type of tax that is under the authority of the regions is the Fees for Acquisition of Rights on Land and Buildings, hereinafter referred to as BPHTB. The approach method used in thisresearch is the normative juridical approach method. The data used are secondary data and primary data as a complement to secondary data. The results and discussion are the application of BPHTB based on the  sale and purchase of the implementation including the process of filling in the SSPD BPHTB, determining tax objects, tax taxes, calculating taxes, research or validation, and payment. BPHTB is based on the sale and purchase of applications based on the PDRD Law and Regional Tax Regulations, the basis for calculating the BPHTB is the transaction price, therefore based on the Regent Regulation, the RegionalFinance Agency carries out a research procedure (validation) of BPHTB based on buying and selling with the truth of the transaction price value used to calculate BPHTB. PPAT which regulates the deed of transfer of rights, without ta  supervision has been paid and validated giving legal consequences for PPAT in the form of sanctions in the form of fines for each award. Law enforcement of sanctions on administrative fines against PPAT and the procedures for its implementation are not regulated and have not been further regulated in the PDRD Law, Regional Tax Regional Regulations, or in implementing regulations.Keywords: Regional Taxes; Fees for Acquisition of Rights on Land and / or Buildings; Legal Consequencesof Land Deed Making Officials.

scholarly journals KENDALA PENEGAKAN HUKUM TINDAK PIDANA KORPORASI DALAM BIDANG PERPAJAKAAN DI INDONESIA

2021 ◽  
Vol 10 (2) ◽  
pp. 116-137
Author(s):  
Dr.Bambang Ali Kusumo,S.H,Mhum.
Keyword(s):  
Law Enforcement ◽  
Secondary Data ◽  
Legal Culture ◽  
Tax Law ◽  
Applicable Law ◽  
Individual Person ◽  
Procedural Law ◽  
Legal Structures ◽  
Data Source ◽  
The Subject

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

scholarly journals Motor vehicle lease agreement with fiduciary warranty

2018 ◽  
Vol 52 ◽  
pp. 00003
Author(s):  
Agustining ◽  
Ningrum Natasya Sirait
Keyword(s):  
Law Enforcement ◽  
Financial Services ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Legal Basis ◽  
Legal Research ◽  
Legal Provisions ◽  
Loan Financing ◽  
Ministry Of Finance ◽  
Lease Agreement

Purchasing motor vehicles with instalment (credit) is currently becoming favourite choice by many people including people who live in plantation and agriculture area. There are several reasons, such as easy pre-requirements, low down payment and saving time. The financing institutions that generally deal with motor vehicle credit are financing companies and banks. Although, they are different in their operational legal basis, in practice, financing company and bank fall under the category of fiduciary warranty agreements. This study focus on the potential fraud on law in financing of capital goods. This study used the normative and empirical legal research methods. In the end of the study, it found that it used loan financing with fiduciary guarantee not a lease agreement. As a consequence, the use of fiduciary warranty by financing company in a lease does not accord with the law and considered to be illegal. Last but not least the study found that Ministry of Finance and the Financial Services Authority (Otoritas Jasa Keuangan/OJK) as supervisory agencies financing business must to ensure law enforcement, certainty and effective oversight. OJK should provides sanctions for financing companies which do not comply in accordance with the legal provisions.

scholarly journals TINJAUAN HUKUM PEMIDANAAN TERHADAP PELAKU PENYALAHGUNA NARKOTIKA DENGAN SISTEM REHABILITASI

2016 ◽  
Vol 2 (1) ◽  
pp. 74
Author(s):  
Andri Winjaya Laksana
Keyword(s):  
Law Enforcement ◽  
Secondary Data ◽  
Research Problem ◽  
Research Approach ◽  
Applicable Law ◽  
Sick People ◽  
Rehabilitation System ◽  
Approach Method ◽  
Conducting Research

Narcotics abuse has long been a serious problem in many countries. The conviction of narcotics abusers with imprisonment is an illegal law enforcement, narcotics abusers can be regardedas sick and very unwise when people mix up sick people with other offenders. The approach method used in this research is sociological juridical or socio legal research approach, that isthe way or procedure used to solve the research problem by examining secondary data in the form of legal materials or applicable law regulations then followed by conducting research on data Primary in the field. The result of the research shows that 1) The basis of criminalization of narcotics abuse with rehabilitation system is done with the classification of the Defendant when arrested in the condition of hand caught, 1 (one) day evidence was found with the detail of Law No. 35 of 2009, it was stated positive using narcotics based on Laboratory test letter based on the request of the investigator, Need Certificate from the doctor / soul psychiatrist government appointed by the judge, There is no evidence that the concerned involved in illicit narcotics. 2) The Obstacle of Criminalization Against Narcotics Abuse Culprit with Rehabilitation System due to the conflict between Laws and Regulations on the provision of rehabilitation then becomes the initial trigger for the implementation of rehabilitation in Indonesian punishment system.

scholarly journals Dampak Jaminan Fidusia Kredit Kendaraan Bermotor yang Tidak Didaftarkan terhadap Penerimaan Negara Bukan Pajak

2021 ◽  
Vol 17 (4) ◽  
pp. 828
Author(s):  
Akhmad Yasin
Keyword(s):  
Motor Vehicle ◽  
Research Question ◽  
Secondary Data ◽  
Motor Vehicles ◽  
State Revenue ◽  
Study Results ◽  
Tax State ◽  
The Impact ◽  
Legal Consequences ◽  
State Revenues

AbstractMotor vehicles ownership through finance companies can be realized after going through a series of procedures before a notary and fiduciary registration office. However, this series of procedures are not done by finance companies in providing motor vehicle financing to consumers. Increasing consumer financing to the public for motor vehicles ownership should also increase the number of non-tax state revenues from fiduciary guarantees.The study purpose is to know the legal consequences for fiduciary recipients who did not register their fiduciary guarantees and to know the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The formulation of the problem in the research question is how the legal consequences for fiduciary recipients who do not register their fiduciary guarantees and how the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The research method used is descriptive qualitative normative legal research using secondary data. The study results found that fiduciary finance companies/recipients did not register their fiduciary guarantee, so they committed illegal acts by utilizing third parties to execute motorized vehicles that were not actually burdened with fiduciary guarantees. The executor's right to fiduciary recipient is legally flawed because he does not hold a fiduciary guarantee certificate as a result of not registering a motorized vehicle as a fiduciary guarantee. The impact on state finances because they were not registering motor vehicles as fiduciary guarantees at the fiduciary registration office resulting in non-tax revenue (PNBP) being not optimal for the state. Key words: fiduciary guarantees, motor vehicles, and nontax state revenues. AbstraksiKepemilikan kendaraan bermotor melalui perusahaan pembiayaan dapat diwujudkan setelah melalui serangkaian prosedural di hadapan notaris dan kantor pendaftaran fidusia. Namun, serangkaian prosedural ini tidak dilakukan oleh perusahaan pembiayaan dalam penyediaan pembiayaan kendaraan bermotor kepada konsumen. Peningkatan pembiayaan konsumen kepada masyarakat terhadap kepemilikan kendaraan bermotor seharusnya juga ikut meningkatkan jumlah penerimaan negara bukan pajak dari jaminan fidusia.Tujuan penelitian adalah untuk mengetahui akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan untuk mengetahui dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Perumusan masalah dalam pertanyaan penelitian adalah bagaimana akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan bagaimana dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Metode penelitian yang digunakan adalah penelitian hukum normatif yang bersifat deskriptif kualitatif menggunakan data sekunder. Hasil penelitian menemukan bahwa perusahaan pembiayaan/penerima fidusia yang tidak mendaftarkan jaminan fidusianya, sehingga mereka melakukan perbuatan melawan hukum dengan memanfaatkan pihak ketiga untuk mengeksekusi kendaraan bermotor yang sebenarnya tidak dibebani jaminan fidusia. Hak eksekutorial penerima fidusia cacat hukum karena tidak memegang sertifikat jaminan fidusia akibat tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia. Dampak bagi keuangan negara akibat dari tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia di kantor pendaftaran fidusia mengakibatkan tidak optimalnya penerimaan negara bukan pajak (PNBP) bagi negara. Kata kunci: jaminan fidusia, kendaraan bermotor dan penerimaan negara bukan pajak.

scholarly journals LEGAL PROTECTION ON VIOLATIONS RELATED TO CONSUMER FINANCIAL SERVICES IN TRANSACTIONS THROUGH THE PHONE MEDIA (Study of Financial Services Authority Regulation Number 1/POJK.07/2013)

2021 ◽  
Vol 04 (07) ◽  
Author(s):  
Sejahtera Giovani ◽  
Keyword(s):  
Financial Services ◽  
Legal Protection ◽  
Secondary Data ◽  
Field Studies ◽  
Financial Service ◽  
Media Study ◽  
Descriptive Research ◽  
Legal Remedies ◽  
Testing Data ◽  
Legal Consequences

This study discusses the study and research on legal consequences, legal protection, and legal remedies that consumers can take in carrying out transactions at financial service institutions carried out by telephone and are associated with the Financial Services Authority Regulation Number: 1/POJK.07/2013. This research is analytical descriptive research that describes legal protection efforts for consumers of Financial Services Institutions for violations in telephone transactions, using a normative juridical approach, namely reviewing and testing data based on secondary data, in the form of literature studies and supported by field studies, namely document examination, and analysis. Interview.

scholarly journals Pengawasan Teknologi Finansial Melalui Regulatory Sandbox oleh Bank Indonesia Atau Otoritas Jasa Keuangan Berdasarkan Perspektif Keadilan Bermartabat

2019 ◽  
Vol 2 (2) ◽  
pp. 116-125
Author(s):  
Rizky P.P Karo Karo ◽  
Laurenzia Luna
Keyword(s):  
Rural Areas ◽  
Financial Services ◽  
Urban Areas ◽  
Smart Phone ◽  
Secondary Data ◽  
Scientific Paper ◽  
Services Sector ◽  
Financial Transactions ◽  
Financial Technology ◽  
Laws And Regulations

Financial technology (TF) cannot be released by the community both in rural areas or urban areas. TF provides a paradigm shift for the community. TF makes it easy for humans to make financial transactions simply by using a smart phone (HP) that humans can make payment transactions, borrow money. People will certainly choose TF that is safe and reliable and profitable, but sometimes people rarely know that a good and correct TF is a TF that has passed the Regulatory Sandbox (RS) test or a limited trial room. Two Government institutions that are authorized to carry out hospitals are Bank Indonesia (BI) through Bank Indonesia Regulation No: 19/12 / PBI / 2017 concerning Financial Services and Financial Services Authority (OJK) Implementation through “Financial Services Authority Regulation NUMBER 13 /POJK.02/2018 about Digital Financial Innovation in the Financial Services Sector”. The formulation of the problem raised is how is the TF supervision mechanism through the hospital implemented by BI or OJK? The method used in this scientific paper is a normative juridical method, using secondary data in the form of primary legal material consisting of laws and regulations relating to TF, secondary legal material in the form of scientific articles, journals and tertiary legal materials in the form of dictionaries. The research results obtained are that TF must pass the trial in the Regulatory Sandbox applied by BI or OJK. BI and OJK have the authority to determine whether the proposed TF is feasible or not feasible. RS is a significant method, according to the laws and regulations to get a TF that is suitable and safe for consumers and contains dignified justice, justice for business people and consumers.

scholarly journals Law Enforcement of Corruption Cases Through a Participatory Society as an Effort to Protect Constitutional Rights

Corruptio ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 99-112
Author(s):  
Diya Ul Akmal ◽  
Pipih Ludia Karsa ◽  
Syafrijal Mughni Madda
Keyword(s):  
Law Enforcement ◽  
Essential Role ◽  
Secondary Data ◽  
Active Role ◽  
Court Decisions ◽  
Constitutional Rights ◽  
Legal Method ◽  
The Law ◽  
The Government ◽  
Laws And Regulations

A participatory society can play an essential role in the prosecution of corruption cases. By providing information on alleged corruption, a participatory community can assist anti-corruption institutions so that corruption as an extraordinary crime can be eradicated as a means of enforcing people's constitutional rights. The authors attempt to perceive things by defending constitutional rights from a societal standpoint, a right of citizens who have had their rights violated by acts of corruption. The method used in this research is a normative legal method that refers to the norms in the laws and regulations, court decisions, and social society.  The data used is secondary data obtained from various sources with appropriate and relevant topics so that it becomes chaotic in discussing related problems. The community's active role in uncovering corruption cases is part of the obligation to break the chain of corruption and fulfil citizens' rights to enforce the law. The amount of budget allocated for disclosing corruption cases is leading the government to protect citizens' constitutional rights from the threat of corruption. Although the handling is still considered unsuccessful because many cases have not been revealed, the efforts made deserve to be recognised.

scholarly journals PELAKSANAAN TUGAS DAN WEWENANG HAKIM PENGAWAS DAN PENGAMAT PENGADILAN NEGERI DENPASAR DALAM PEMBINAAN NARAPIDANA

2014 ◽  
Vol 3 (2) ◽  
Author(s):  
I Dewa Made Suartha
Keyword(s):  
Law Enforcement ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
District Court ◽  
Primary Data ◽  
Legal Research ◽  
Law Enforcement Agencies ◽  
Applicable Law ◽  
Special Fund ◽  
Qualitative Descriptive

How is the implementation of duties and authorities of supervisors andobservers judges of Denpasar District Court in founding the convict? What areobstacles that occur in implementation of duties and authorities of supervisorsand observers judges of Denpasar District Court in founding the convict? The method used in this research was empirical legal research. Itscharacteristic is descriptive.  The data sources that used are primary data,secondary data and tertiary data. The primary data / field data were obtained byinterviewing the relevant law enforcement officer that has been determined as asample. The secondary data were obtained of literature studies. The data wasanalyzed by qualitative descriptive analysis to get the vivid conclusion anddescription in discussing the problems in this research. Conclusions derived from this study include: implementation of duties andauthorities of supervisors and observers judges of Denpasar District Court infounding the convict are not running optimally in accordance with the legislationin force. The factor that obstruct are the numbers of supervisors and observersjudges of Denpasar District Court were not adequate, that was one person, therewas no special fund (Operational fund) and there were no strict sanctions forthose when they could not do the duties according to the applicable law; theycould only appeal to the law enforcement agencies / officers of Class IIADenpasar Penitentiary founding the convict.

scholarly journals The implementation of credit relaxation through credits restructuring for debtors in terms of credit payments delaying obligations in the era of pandemic 19 in Indonesia

2020 ◽  
Vol 9 (10) ◽  
pp. e3349108641
Author(s):  
Lenny Mutiara Ambarita ◽  
Imelda Mardayanti
Keyword(s):  
Financial Services ◽  
Government Regulation ◽  
Secondary Data ◽  
Basic Material ◽  
Economic Pressure ◽  
Business Sector ◽  
Legal Research ◽  
Business People ◽  
Track Record ◽  
Medium Enterprises

Applying business capital for a loan from a bank is a common thing to do for every aspiring businessman. In making the loan, the businessman uses a period and pays the monthly installments in accordance to what has been agreed. At the end of 2019, the outbreak of the Corona Pandemic 19 virus in the world has begun and without exception in Indonesia, resulting in decreased income from business sector. In order to address this problem as well as to ease bank installments for business people, Credit Restructuring can be carried out. This research is a normative juridical research, namely legal research by employing secondary data as a basic material by conducting an examination of the regulations and literature related to Credit Restructuring. As a result, it can be argued that the implementation of restructuring for each debtor is unquestionably different depending on the credit risk by the debtor and depends on the policy and analysis of the bank itself. Not all parties can accept this credit relaxation where banks or multi-finance companies are still required to be watchful for it is full of risk management calculations, thus relaxation is only given to debtors who have a good track record and are certainly affected by economic pressure due to the corona virus Pandemic 19. Credit Relation is running in accordance with the provisions of Government Regulation in Lieu of Law (Perppu) Number 1 of 2020 which is followed up by the Financial Services Authority (OJK) through policies, one of which regulates the Credit Relaxation Policy through Credit Restructuring for Debtors affected by Covid 19 especially for Small Micro Medium Enterprises.

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