Hasil Pencarian  ::  Simpan CSV :: Kembali

"[ABSTRAKPenelitian ini mengangkat permasalahan terkait lembaga yang baru dibentukberdasarkan Undang-Undang No. 21 Tahun 2011, yaitu Otoritas Jasa Keuangan yangpada awal pelaksanaan tugasnya menemui banyak permasalahan yang dihadapi,diantaranya terkait pertanggungjawaban pengelolaan keuangan yaitu statuskewajiban perpajakan OJK. Disatu sisi sebagai WAPU, dan lainnya sebagai WP.Selanjutnya, Kementerian Keuangan melalui Keputusan Direktur JenderalPerbendaharaan No. KEP-322/PB/2014, OJK ditetapkan sebagai Unit Badan Lainnya(UBL) dalam konteks pengelolaan dan pertanggungjawaban keuangan negara.Permasalahan yang dikaji dalam penelitian ini adalah: 1. Bagaimana perlakuanpengenaan pajak kepada OJK berdasarkan surat Direktorat Jenderal Pajak Nomor S-28/PJ/2015 tanggal 4 Februari 2015? 2. Bagaimana status dan kewajiban perpajakanyang tepat diterapkan kepada OJK?Penelitian ini menggunakan metode penelitian normatif yaitu penelitian hukum yangdilakukan dengan cara meneliti bahan pustaka atau data sekunder. Data yangdigunakan dalam tesis ini adalah bahan hukum primer, bahan hukum sekunder, danbahan hukum tersier. Pengumpulan data dilakukan dengan suatu kegiatan studidokumen terhadap data sekunder.Hasil penelitian menunjukkan bahwa pungutan pajak kepada OJK, tidak akan efektifhingga ditetapkan dalam suatu produk perundang-undangan sebagaimana Pasal 23Aamandemen ketiga Undang-undang Dasar Negara Republik Indonesia Tahun 1945.

---

ABSTRACTThis research raised issues related to the newly formed institutions under IndonesianLaw No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their dutiesencountered many problems faced, which were related to financial managementaccountability, namely OJK status of tax obligations. On one hand as WAPU, andothers as WP. Furthermore, the Ministry of Finance through the Director General ofTreasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) inthe context of financial management and accountability the state.Issues examined in this research are: 1. How does the tax to OJK based on the letterof the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015?2. What is the status and tax obligations are applied to OJK?The research using normative research method, it is law research conducted withresearching library materials or secondary materials. The materials using in thisresearch are primary legal materials, secondary legal materials, and tertiary legalmaterials. The collection of materials conducted with the study of documents forsecondary materials.The results showed that the determination OJK as the subject of taxes and OJKincome as taxes objects, will not be effective until a law is defined as of Article 23Aof the third amendment to the Constitution of the Republic of Indonesia Year 1945;This research raised issues related to the newly formed institutions under IndonesianLaw No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their dutiesencountered many problems faced, which were related to financial managementaccountability, namely OJK status of tax obligations. On one hand as WAPU, andothers as WP. Furthermore, the Ministry of Finance through the Director General ofTreasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) inthe context of financial management and accountability the state.Issues examined in this research are: 1. How does the tax to OJK based on the letterof the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015?2. What is the status and tax obligations are applied to OJK?The research using normative research method, it is law research conducted withresearching library materials or secondary materials. The materials using in thisresearch are primary legal materials, secondary legal materials, and tertiary legalmaterials. The collection of materials conducted with the study of documents forsecondary materials.The results showed that the determination OJK as the subject of taxes and OJKincome as taxes objects, will not be effective until a law is defined as of Article 23Aof the third amendment to the Constitution of the Republic of Indonesia Year 1945, This research raised issues related to the newly formed institutions under IndonesianLaw No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their dutiesencountered many problems faced, which were related to financial managementaccountability, namely OJK status of tax obligations. On one hand as WAPU, andothers as WP. Furthermore, the Ministry of Finance through the Director General ofTreasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) inthe context of financial management and accountability the state.Issues examined in this research are: 1. How does the tax to OJK based on the letterof the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015?2. What is the status and tax obligations are applied to OJK?The research using normative research method, it is law research conducted withresearching library materials or secondary materials. The materials using in thisresearch are primary legal materials, secondary legal materials, and tertiary legalmaterials. The collection of materials conducted with the study of documents forsecondary materials.The results showed that the determination OJK as the subject of taxes and OJKincome as taxes objects, will not be effective until a law is defined as of Article 23Aof the third amendment to the Constitution of the Republic of Indonesia Year 1945]"

"ABSTRAKSkripsi ini membahas tentang tugas pengaturan dan pengawasan perbankan olehOtoritas Jasa Keuangan dan pungutan yang harus dibayar oleh lembagaperbankan serta lembaga keuangan lainnya. Setelah beralihnya tugas mengaturdan mengawasi lembaga perbankan oleh Bank Indonesia kepada Otoritas JasaKeuangan, penataan kembali fungsi pengaturan dan pengawasan yang lebihterintegrasi diperlukan terhadap lembaga-lembaga yang menjalankan fungsipengawasan pada industri perbankan maupun industri keuangan bukan banksehingga dapat tercapai mekanisme koordinasi yang efektif dan dengan demikiandapat tercapai stabilitas sistem keuangan. Lembaga yang terintegrasi ini olehpemerintah dilahirkan dalam bentuk Otoritas Jasa Keuangan. Pokok permasalahanyang dibahas dalamp enelitian ini perbandingan tugas pengaturan danpengawasan lembaga perbankan serta pungutan yang dilakukan oleh Otoritas JasaKeuangan. Bentuk penelitian ini adalah yuridis normative dengan melakukanstudi dokumen dan menggunakan metode analisis data secara kualitatif. Untukmendukung isi dari penelitian ini dilakukan juga wawancara untuk melengkapipenulisan ini. Penelitian menunjukan bahwa didasarkan padaPasal 2 ayat (1)Peraturan Pemerintah Tentang Pungutan oleh OJK yang menyebutkan bahwaOJK mengenakan Pungutan kepada Pihak. Hal ini sebagai amanat dari pasal 37ayat (1) Undang-undang OJK.Pungutan yang diterapkan pada lembaga perbankanmempunyai manfaat seperti fungsi pengaturan dan pengawasan yang lebih baikserta perlindungan konsumen dan nasabah lebih diperhatikan dan potensipermasalahan berkaitandengan konsistensi perlakuan OJK dalam pemberian izindan atau pengenaan sanksi terhadap bank, Pengeluaran biaya operasional bankbertambah yang berdampak pada nasabah.

---

ABSTRACTThis thesis discusses about the banking regulation and supervision byOtoritas JasaKeuangan and dues must be paid by the banks and other financial institutions.After the transfer of duties set up and oversee banking institution by BankIndonesia to Otoritas Jasa Keuangan, structuring back the function of regulationand supervision that more integrated institutions necessary against who runs thesupervisory function on banking industry and the financial industry is not bank sothat the mechanism can achieve an effective coordination and thus be achievedfinancial system stability. This integrated institutions by the government this manwas born in the form of financial services authority. The main issues discussed inthis research comparison duty regulations and supervision of banking institutionsas well as charges that carried out by OJK. The form of this research is juridicalnormative by conducting the study documents and using methods data analysisqualitatively. To support the content of this research is also an interview forcompleting the writing. Research shows that based on article 2 paragraph ( 1 )PP No. 11 / 2014 about The Dues by OJK mentioned that OJK wearing the duesto the party.It is the implementation of article from article 37 paragraph ( 1 ) ofthe UU OJK. Dues on banks have adopted the benefits of such regulation andsurveillance functions better and more customer and consumer protection andpotential problems with regard to be consistent handling ojk in granting licencesand the imposition of sanctions against a bank the operational costs of banksadding that affects the customers."

"ABSTRACTThis thesis analyzes the jurisdiction for the Otoritas Jasa Keuangan policytowards the Pandawa Group with the prevailing regulations for the fundsinstitutions. The research method conducted on this thesis is based on normativejuridical research, and it is found that that OJK had regulatory and supervisionpower over several funds institutions institusi penghimpun dana cooperatingwith several others financial supervision bodies, such as Bank of Indonesia,BAPEPAM LK, and Bappebti with regards to the macro financial activities. Otherthan that, OJK also had power to supervise and regulates a micro financialinstitutions where it activities focuses on funding the savings of the society and ormember of the institution itself, and it may be in form of limited liability companyor a micro financial which owned by a cooperative. Based on license issued by theMinistry of Cooperative and SMEs, Pandawa Group is in a form of Savings andLoan cooperative, in which they are regulated under the Ministry of Cooperativeand SMEs. After analyzing the form and the activity of the Pandawa Group itself,the action taken by the OJK was out of their jurisdiction, yet it was necessary toactively interfere the Pandawa Group activity. Based on these findings, this thesisrecommends to make every license of any funding activity in any form ofinstitution should be from one single institution to avoid the scamming based onlicense which permitted by one of the one of the authorized state institutions.

---

ABSTRAKTesis ini menganalisis yurisdiksi kebijakan Otoritas Jasa Keuangan terhadap GrupPandawa dengan peraturan yang berlaku untuk institusi penghimpunan dana.Metode penelitian yang dilakukan pada tesis ini didasarkan pada penelitian yuridisnormatif, dan ditemukan bahwa OJK memiliki kewenangan pengatur danpengawasan terhadap beberapa lembaga penghimpun dana bekerjasama denganbeberapa lembaga keuangan lainnya, seperti Bank Indonesia, BAPEPAM - LK,dan Bappebti berkenaan dengan kegiatan keuangan makro. Selain itu, OJK jugamemiliki wewenang untuk mengawasi dan mengatur lembaga keuangan mikrodimana kegiatannya berfokus pada Simpan-Pinjam terhadap masyarakat dan / atauanggota institusi itu sendiri, yang dapat berbentuk perseroan terbatas atau lembagakeuangan mikro yang dimiliki oleh koperasi. Berdasarkan izin yang dikeluarkanoleh Kementrian Koperasi dan UKM, Pandawa Group berbentuk koperasi simpanpinjam, yang diatur di bawah Kementerian Koperasi dan UKM. Setelahmenganalisis bentuk dan aktivitas Kelompok Pandawa itu sendiri, tindakan yangdiambil oleh OJK berada di luar yurisdiksinya, namun tindakan tersebut dirasaperlu untuk secara aktif mengintervensi aktivitas Pandawa Grup yang melawanketentuan dari peraturan Koperasi Simpan Pinjam. Berdasarkan temuan tersebut,skiprsi ini merekomendasikan agar setiap lisensi dari setiap kegiatanpenghimpunan dana dalam bentuk badan apa pun harus berasal dari satu institusitunggal agar tidak melakukan penipuan berdasarkan lisensi yang diizinkan olehsalah satu lembaga negara yang berwenang."

"Kedudukan khusus yang dimiliki bank sebagai financial intermediary menjadikan bank sebagai suatu lembaga kepercayaan dan hubungan hukum antara bank dan nasabahnya dilandasi oleh asas kepercayaan (fiduciary relations). Dalam hubungan tersebut, bank menanggung risiko reputasi yang berasal dari publikasi negatif terkait kegiatan usaha bank atau persepsi negatif terhadap bank sehingga bank harus memiliki mekanisme pengaduan nasabah. Apabila pengaduan tidak dapat diselesaikan, hal tersebut dapat menimbulkan sengketa. Penelitian dalam skripsi ini akan membahas mengenai pengaturan penyelesaian sengketa antara bank dan nasabah sejak berdirinya Otoritas Jasa Keuangan (OJK) serta bagaimana pelaksanaan penyelesaian sengketa tersebut berdasarkan Peraturan OJK. Berdasarkan peraturan tersebut terdapat mekanisme penyelesaian sengketa dalam tahap internal oleh bank dan tahap eksternal oleh OJK, Lembaga Alternatif Penyelesaian Sengketa Perbankan Indonesia (LAPSPI), dan Pengadilan. Adapun ditemukan bahwa penyelesaian sengketa oleh LAPSPI belum efektif karena lembaga tersebut baru memiliki izin beroperasi pada tahun 2016. Penelitian ini merupakan penelitian yang bersifat yuridis normatif dengan pendekatan penelitian kepustakaan. Sumber penelitian yang digunakan adalah bahan hukum primer, sekunder, dan tersier. Pengumpulan data digunakan dengan wawancara dengan pihak-pihak terkait yang kemudian dianalisis dengan menggunakan metode kualitatif.

---

Bank as a financial intermediary create an exceptional position for bank as an institution of trust and the relationship between bank and its customers is based on the principle of trust (fiduciary relations). Therefore, bank bears the risk of reputational damage from negative publicity related to the business or negative perception of the bank so that bank shall have a mechanism for customer complaints. If the complaints could not be resolved, it will rise to disputes. This thesis will discuss the dispute resolution regulations between bank and its customers since the Financial Service Authority (FSA) is established as well as how the implementation of the dispute resolution based on the FSA Regulations. Based on those rules, there are stages of dispute resolution which are internal stage by the bank and external stage by FSA, Alternative Dispute Resolution Institution of Indonesian Banking (ADR Institution of Indonesian Banking), and Court. As it was found that the dispute resolution by ADR Institution of Indonesian Banking has not been effective because the institution just had its operating license in 2016. This research is a normative judicial research with literature approach. The research sources which are used are primary, secondary, and tertiary legal materials. The data collections used by interviews with related parties which analyzed by qualitative methods."

"[Jumlah LKM yang sudah beroperasi di Indonesia sangat banyak yang tidak berbentuk Koperasi dan/atau Perseroan Terbatas. Ketiadaan bentuk hukum yang jelas menimbulkan potensi kerugian terhadap nasabah dan bagi LKM itu sendiri. Oleh karena itu, penulis mengangkat rumusan masalah pada penelitian ini bagaimana pengaturan dan pengawasan Otoritas Jasa Keuangan terhadap Lembaga Keuangan Mikro dan bagaimana sinkronisasi peraturan Lembaga Keuangan Mikro dengan peraturan Koperasi Simpan Pinjam dan Peraturan Pebankan. Metode penelitian adalah studi kepustakaan dan didukung dengan wawancara. Pengaturan dan pengawasan OJK terhadap LKM telah diatur dengan UU, Peraturan Pemerintah, dan Peraturan Otoritas Jasa Keuangan sedangkan implementasi pengawasan baru akan dimulai dilaksanakan OJK pada Januari 2016. LKM yang telah bertransformasi menjadi Bank Perkreditan Rakyat tunduk pada peraturan BPR, sedangkan LKM yang telah memperoleh izin usaha sebagai koperasi tunduk pada UU Perkoperasian sehingga tidak wajib memperoleh izin usaha dari OJK., The number of Micro Finance Institution that has operated in Indonesia is so many. Mostly of them is not cooperative or limited company. The obscurity of legal entity could bring about potential losses to the client and also Micro Finance Institution itself. Therefore, the problem that will be elaborated in this research is how regulation and supervision Financial Services Authority to Micro Finance Institution and how synchronization Micro Finance Institution regulation with saving and loan cooperative regulation and banking regulation. The research methods in this research is literature study and also supported by interview. The regulation and supervision Financial Services Authority to Micro Finance Institution has been regulated by law, government regulations, and financial services authority regulations, while implementation of supervision Financial Services Authority to Micro Finance Institution will be started on January 2016. Micro Finance Institution thas was transfomed to the rural bank will obey rural bank regulation, while Micro Finance Institution that have got business license as cooperative will obey to cooperative regulation, so that getting business license from Financial Services Authority is not compulsory for them. ]"

"Manusia akan menghindari keadaan yang tidak pasti, yang berwujud dalam berbagai bentuk dan peristiwa yang disebut risiko. Terhadap risiko yang mungkin dihadapi, manusia berupaya untuk menghindarkan diri atau melimpahkannya kepada pihak lain, yang menjadi asal mula perasuransian. Asuransi juga merupakan lembaga penghimpun dana masyarakat. Pembinaan dan pengawasan terhadap usaha perasuransian dilakukan oleh Menteri Keuangan yang beralih kepada Otoritas Jasa Keuangan. Penelitian ini akan membahas mengenai peranan Otoritas Jasa Keuangan dalam pendirian perusahaan asuransi dan reasuransi serta perbedaan pembinaan dan pengawasan terhadap perusahaan asuransi dan reasuransi sebelum dengan sesudah adanya Otoritas Jasa Keuangan, dengan menggunakan metode studi pustaka. Hasil penelitian menyimpulkan bahwa Otoritas Jasa Keuangan memiliki peran dalam pendirian perusahaan asuransi dan reasuransi serta terdapat perbedaan pembinaan dan pengawasan perusahaan asuransi dan reasuransi sebelum dengan sesudah adanya Otoritas Jasa Keuangan.

---

Every person would avoid any state of being uncertain, that comes off as forms and events usually called risk. People would attempt to prevent themselves from any risk or delegate it to another party, which becomes the origin of insurance. Other than insurance is also an institution of public funds. Hence, management and supervision of insurance business are conducted by the Minister of Finance who later delegate them to Otoritas Jasa Keuangan. This research will discuss about the role of Otoritas Jasa Keuangan in establishment of insurance and reinsurance companies before and after Otoritas Jasa Keuangan, by using the methods of literature study. This research concludes that Otoritas Jasa Keuangan has a role in establishment of insurance and reinsurance companies, and there are differences in management and supervision of insurance and reinsurance companies before and after Otoritas Jasa Keuangan."