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"ABSTRACTSkripsi ini membahas tentang akibat hukum dari tidak terpenuhinya ketentuan dalam Pasal 613 Kitab Undang-Undang Hukum Perdata sebagai syarat dari dilakukannya pengalihan piutang di Indonesia dan pengaruhnya terhadap dipailitkannya suatu subyek hukum melalui studi kasus kepailitan suatu perusahaan, yaitu Putusan Nomor 02/Pdt.Sus.Pailit/2014/Pn Niaga Mks tentang permohonan pailit yang diajukan Greenfinch Premier Fund terhadap PT Henrison Iriana. Dalam kasus ini, terdapat perbedaan pendapat dari Majelis Hakim yang menangani kasus ini mengenai akibat hukum dari tidak terpenuhinya syarat pengalihan piutang tersebut. Penelitian ini menggunakan metode penelitian kualitatif dengan tipe yuridis normatif. 

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ABSTRACTThis research paper discusses about the transfer of receivables (cessie) and the consequences if Article 613 of Civil Codes as the provision of the transfer of receivables (cessie) in Indonesia is not fulfilled and it`s result to the bankcrupty of a law subject. The research focuses on a case study about the bankcruptcy of a company, which is a Decision No. sdfsdfs02/Pdt.Sus.Pailit/2014/Pn Niaga Mks about a Bankcruptcy Petition against Henrison Iriana Company that has been submitted by Greenfinch Premier Fund. There are arguments between the judges concerning the provision of the transfer of receivables (cessie). This research uses the qualitative-juridical normative method."

"ABSTRAKPermohonan Pailit Terhadap Ahli Waris Personal Guarantor Studi Kasus Putusan Pengadilan Niaga Nomor 02/Pdt.Sus.Pailit/2014/PN.Niaga.Mks Dalam pemberian pinjaman, sealu terbuka kemungkinan bahwa bank akan menghadapi risiko gagal bayar dari debitur. Untuk mengurangi risiko tersebut, kreditur sering kali mensyaratkan adanya suatu jaminan. Salah satu jaminan yang lazim diminta oleh bank adalah berupa penjaminan perorangan personal guarantee , yang mana seorang pihak ketiga menjamin pelaksanaan kewajiban debitur kepada kreditur dan orang tersebut akan memenuhi kewajiban debitur jika debitur tidak memenuhi kewajiban sebagaimana mestinya wanprestasi . Tanggung jawab seorang personal guarantor sangatlah besar bahkan hingga ke ranah kepailitan. Sekalipun personal guarantor bukanlah debitur tetapi jika ia memenuhi syarat-syarat kepailitan, maka kreditur dapat mengajukan permohonan pailit terhadap dirinya ke Pengadilan Niaga. Permasalahan kemudian timbul ketika seorang personal guarantor meninggal dunia sedangkan perjanjian penanggungannya masih berlaku. Metode penelitian yang digunakan adalah metode pendekatan yuridis-normatif, penulisan bersifat deskriptif dan jenis data yang digunakan adalah data sekunder terdiri dari bahan hukum primer dan bahan hukum sekunder. Dengan meninggalnya personal guarantor, segala hak dan kewajibannya akan beralih kepada ahli waris-ahli waris dari personal guarantor itu sendiri. Sebagai konsekuensinya, ahli waris sebagai pihak yang tidak terlibat dalam perjanjian kredit maupun perjanjian penanggungan dapat dimohonkan pailit oleh kreditur sebagaimana halnya dengan pengajuan permohonan pailit terhadap personal guarantor.

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ABSTRAKThe Bankruptcy Petition against Personal Guarantor rsquo s Heirs The Case Study of Commercial Court rsquo s Decision Number 02 Pdt.Sus Pailit 2014 PN.Niaga.Mks In granting loans, there would be a probability that banks meet with the default risk. To mitigate the impact of the risk, they require a guarantee. As a common form, banks usually ask a personal guarantee, which a third party guarantees the debtor rsquo s debt repayment to the creditor, and that party will fulfil the debtor rsquo s obligation if he does not fulfil it in default . The personal guarantor has big responsibilities, even into the realm of bankruptcy. Even though a personal guarantor is not a debtor, a creditor may file him a bankruptcy petition to the Commercial Court if he meets the bankruptcy requirements. Problems then arise when a personal guarantor dies while the personal guarantee agreement is still valid. This research tackles with the problems by using a normative juridical approach with descriptive analysis of secondary data which consist of primary law materials and secondary law materials. The problems cause the personal guarantor rsquo s rights and obligations upon the agreement are distributed to his heirs. Consequently, his heirs as the party who do not involve in the loan agreement and the personal guarantee agreement may be filed the bankruptcy petition by the creditor as it is usually filed to the personal guarantor."

"Penambahan modal usaha biasanya dilakukan dengan peminjaman dana ke Bank. Salah satu hal yang dipersyaratkan oleh bank untuk melakukan peminjaman dana adalah adanya jaminan. Pada penelitian ini akan dibahas mengenai permasalahan pada Putusan Pengadilan Negeri Jakarta Utara Nomor 520/PDT.G/2017/PN.JKT.UTR. PT CIMB Niaga Tbk melakukan pengalihan hutang (cessie), setelah dilakukan cessie oleh pemegang cessie di lakukan lelang eksekusi, setelah itu dilakukan penjualan oleh pembeli lelang. Dalam proses ini nyatanya timbul beberapa permasalahan mengenai pengalihan cessie tersebut, pelaksanaan lelang dan pembuatan akta jual beli sehingga penulis akan menganalisis mengenai pengalihan hutang secara cessie dan implikasi hukum pelaksanaan lelang dan pembuatan akta jual beli terhadap tanah yang dijaminkan pada putusan Pengadilan Negeri Jakarta Utara Nomor 520/PDT.G/2017/PN.JKT.UTR. Metode yang digunakan adalah metode penelitian yuridis normatif yaitu pendekatan dari sudut kaidah-kaidah dan pelaksanaan peraturan yang berlaku. Adapun tipe penelitian yang digunakan adalah tipe penelitian yang bersifat deskriptif dengan menggambarkan serta menjelaskan lebih mendalam mengenai pokok permasalahan dalam penelitian ini. Hasil dari penelitian ini berupa analisis mengenai kewajiban yang wajib dilakukan oleh kreditur kepada debitur pada cessie, dan implikasi hukum terhadap pelaksanaan lelang dan pembuatan akta jual beli yang dapat dibatalkan karena dilakukan tidak sesuai dengan peraturan perundang-undangan.

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Increase business capital is usually carried out by borrowing funds from the Bank. One of the things required by banks to borrow funds is a guarantee. In this thesis we will discuss the problems in the Decision of North Jakarta District Court Number 520/PDT.G/2017/ PN.JKT.UTR. PT CIMB Niaga. Tbk made a transfer of debt (cessie), after that the cessie holder carried out an auction to execute the guarantee, after which a sale was made by the auction buyer. In this process there were several problems regarding the cessie transfer, the auction and the making of the sale and purchase deed so that the author would analyze the cessie debt transfer and the legal implications of the auction and the sale and purchase deed to the North Jakarta District Court Number 520 /PDT.G/2017/PN.JKT.UTR. The method used is a normative juridical research method that is an approach from the standpoint of rules and implementation of applicable regulations. The type of research used is descriptive by describing and explaining more deeply about the subject matter in this thesis. The results of this study are analysis of the obligations that must be carried out by the creditor to the debtor on cessie, and the legal implications of the implementation of the auction and the making of a sale and purchase deed that can be canceled because it is not in accordance with the laws and regulations."

"Peranan sistem pembayaran dalam sistem perekonomian semakin hart semakin panting seiring dengan semakin meningkatnya volume dan nilai transaksi serta sejalan dengan pesatnya perkembangan teknologi, yaitu untuk rnenjaga stabilitas keuangan dan perbankan, sebagai sarana transmisi kebijakan moneter, serta sebagai slat untuk meningkatkan efisiensi perekonomian suatu negara. Untuk itu sistem pembayaran perlu diatur dan diawasi agar masyarakat luas dapat memperoleh jasa sistem pembayaran yang efisien, cepat, handal dan aman.Untuk mewujudkan sistem pembayaran yang efisien, cepat, handal dan aman maka perlu didukung dengan aturan yang komprehensif sehingga dapat menjamin kepastian dan perlindungan hukum terhadap para pihak yang terkait dalam sistem pembayaran. Berbagai layanan pembayaran dalam sistem pembayaran dapat menjadi alternatif bagi masyarakat yaitu sistem pembayaran tunai dan non tunai. Untuk masyarakat yang sudah maju ada kecenderungan untuk memilih pembayaran non tunai dengan pertimbangan praktis dan aman. Salah satu sistem pembayaran non tunai adalah dilakukan dengan transfer dana. Tranfer dana telah dikenal dan dipraktikkan oleh masyarakat dalam kurun waktu yang lama, sebagai bagian dalam kegiatan perekonomian masyarakat. Sepintas tranfer dana nampaknya sebagi suatu proses yang sederhana yaitu adanya permintaan dart pengirim dana, terlaksananya proses pengiriman, serta telah diterimanya dana dengan aman dan cepat oleh penerima. Namun demikian dalam prakteknya pelaksanaan transfer dana sudah sedemikian kompleks karena melibatkan berbagai pihak, media transfer dana, persyaratan, waktu pelaksanaan dan yurisdiksi hukum yang berbeda-beda. Dengan kondisi tersebut akan berpotensi menimbulkan risiko dan akibat hukum bagi para pihak yang terlibat. Pada saat ini pengaturan transfer dana tidak dilakukan secara spesifik dalam suatu ketentuan meskipun esensinya sendiri telah diatur dalam Peraturan Bank Indonesia yang mengatur mengenai pelaksanaan kliring dan BI-RTGS. Disamping itu jugs Undang-Undang yang terkait secara tidak Iangsung dengan transfer dana misalnya Undang-Undang tentang Lembaga Penjamin Simpanan dan Undang-Undang tentang Perlindungan Konsumen.Dengan demikian pelaksanaan transfer dana masih tunduk pada ketentuan yang tidak seragam tergantung dart masing-masing bank. Kondisi tersebut sering menimbulkan permasalahan yang berkaitan dengan kepastian dan perlindungan hukum bagi para pihak yang terkait dalam proses transfer dana. Sehubungan dengan tersebut maka perlu dilakukan kajian apakah perlu disusun Peraturan Perundang-Undangan yang khusus mengatur transfer dana dan dalam hal perlu materi apa saja yang harus diatur."

"Dalam kehidupan sehari-hari, keperluan akan dana guna menggerakkan roda perekonomian dirasakan semakin meningkat. Di satu sisi ada masyarakat yang kelebihan dana, tetapi tidak memiliki kemampuan untuk mengusahakannya, dan di sisi lain ada kelompok masyarakat lain yang memiliki kemampuan untuk berusaha namun terhambat pada kendala karena hanya memiliki sedikit atau bahkan tidak memiliki dana sama sekali. Disinilah pentingnya lembaga Bank yang berperan sebagai perantara keuangan yang amat vital untuk menunjang kelancaran perekonomian. Sebagai lembaga penyedia dana, salah satu peran bank adalah memberikan kredit bagi debitur yang membutuhkan. Dalam pemberian kredit, bank mensyaratkan adanya jaminan. Salah satu bentuk jaminan adalah Fidusia. Keunikan dari instrumen Jaminan Fidusia adalah tetap diberikannya hak kepada Pemberi Fidusia sebagai pemilik jaminan untuk menguasai secara fisik barang yang dijaminkan, walaupun secara hukum, kepemilikannya beralih kepada kreditur selaku Penerima Fidusia. Sebagai bentuk jaminan yang ideal, salah satu ciri lembaga Jaminan Fidusia adalah mudah dan pasti dalam pelaksanaan eksekusinya. Apabila debitur cidera janji atau wanprestasi, Undang-undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia memberikan keistimewaan kepada Bank untuk melakukan Parate Eksekusi atas obyek Jaminan Fidusia. Parate eksekusi adalah melakukan sendiri eksekusi tanpa bantuan atau campur tangan pengadilan atau hakim. Dalam tesis ini, Penulis menjelaskan praktek pelaksanaan Parate Eksekusi Jaminan Fidusia dan hambatan-hambatan yang timbul dalam pelaksanaannya di Bank ABC.

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In daily life, the need for funds to move the wheels of the economy perceived increasing. There are some people who have excess fund, but do not have ability to invest that excess fund. On the other hand, there are also some people they have ability to invest, but they have limited fund or not fund at all. This is why we need the Bank institution that act as financial intermediaries to bridge those two groups people. Bank, as a lender of fund has in perform roles to provide to borrower who need it. The Bank requires collateral before lend the money to borrower. One form of collateral that accepted by the Bank is Fiduciary Transfer of Proprietary Right (FTO). The uniqueness of the FTO , the ownership of the physical goods still belong to the borrower, eventhough according the law, the ownership of the physical goods has been transferred to the lender. The process of enforcement of FTO are not complicate and guaranteed. This is an ideal of FTO. If the borrower is guilty of breaching of contract, Bank has privileges to do self enforcement (?Parate Eksekusi?) over the collateral according Act Nr 42 of 1999 concerning Fiduciary Transfer of Proprietary Right (FTO). Self enforcement (?Parate Eksekusi?) is defined as an instant enforcement for civil debt without a judicial decision or a judge?s order. In this thesis, the author describes the practical implementation of the FTO?s self enforcement by Bank ABC and the obstacles that arises from the process."

"Manusia merupakan makhluk ciptaan Tuhan yang sempurna, yang memiliki akal sehat dan pikiran yang menyebabkan manusia dapat memiliki suatu ide atau gagasan yang bisa dijadikan suatu karya seni yang dapat memiliki nilai ekonomis. Penelitian ini bertujuan untuk mengetahui dan memberikan gambaran mengenai bagaimana kepentingan suatu akta Notaris dalam membuat perjanjian pengalihan Hak atas Merek yang dilakukan melalui pewarisan yang dilakukan oleh Tuan TBH selaku pemegang Hak atas Merek Jasa SHT dan Merek Jasa PSHT. Penelitian ini menggunakan metode yuridis normatif dengan tipologi penelitian yang ditinjau dari sudut penerapannya yang berfokus masalah (problem focused research), jenis data yang digunakan adalah jenis data sekunder yaitu data yang diperoleh dari penelusuran kepustakaan (library research). Menurut kajian ini, dapat disimpulkan bahwa kepentingan dalam pembuatan suatu perjanjian khususnya akta Notaris merupakan suatu bukti tertulis yang memiliki kekuatan hukum dalam pembuatan perjanjian pengalihan hak. Tidak ada aturan yang menjelaskan secara langsung mengenai kewajiban Notaris dalam membuat akta perjanjian pengalihan hak, tetapi dalam hal ini jika pihak yang akan melakukan pengalihan melalui pewarisan, maka harus menyertakan akta waris yang dibuat oleh Notaris, sebagai salah satu syarat dokumen pelengkap untuk melakukan pengalihan hak, sehingga jika terjadi persengketaan akta Notaris memiliki kekuatan hukum yang kuat.

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Humans are perfect creatures created by God, who have common sense and thoughts that cause humans to have an idea or ideas that can be used as works of art that can have economic value. This study aims to find out and provide an overview of how the interest of a notary deed in making an agreement on the transfer of rights to a trademark which is carried out through inheritance carried out by Mr. TBH as the holder of the rights to the SHT Service Mark and PSHT Service Mark. This study uses a normative juridical method with a research typology in terms of its application which focuses on problems (problem focused research), the type of data used is secondary data, namely data obtained from library research. According to this study, it can be concluded that the interest in making an agreement, especially a notarial deed, is a written evidence that has legal force in making a right transfer agreement. There are no rules that directly explain the obligations of a Notary in making a deed of agreement on the transfer of rights, but in this case if the party who will make the transfer through inheritance, it must include an inheritance deed made by the Notary, as one of the complementary document requirements for transferring rights. So that in the event of a dispute the Notary deed has strong legal force."

"Terdapat Akta Penegasan Pengoperan dan Penyerahan Hak yang dibuat oleh Notaris sebagai penegasan pengikatan jual beli (perjanjian obligatoir) berdasarkan surat pernyataan di bawah tangan terhadap objek perjanjian yang masih terikat dengan perjanjian kredit (prinsipil) dan dibebankan dengan hak tanggungan (accessoir) sebagai hak kebendaan. Akta tersebut tidak diberitahu dan tidak memiliki persetujuan dari kreditur sebagai prosedur adanya peralihan hak, sehingga mengakibatkan batal demi hukum berdasarkan putusan Pengadilan Tinggi Jawa Barat. Klausul pada perjanjian kredit yang tidak terpenuhi, sehingga melanggar syarat objektif perjanjian. Selain itu, tidak terdapat itikad baik yang dilakukan oleh penjamin, dikarenakan penjamin telah menjual kembali objek perjanjian tersebut kepada pihak ketiga sehingga menimbulkan wanprestasi. Metode penelitian ini menggunakan penelitian yuridis normatif, tipologi penelitian menggunakan deskriptif analitis. Hasil penelitian menyimpulkan bahwa perlindungan hukum yang diberikan oleh penggugat selaku pembeli pertama tidak diberikan oleh Pengadilan, yang seharusnya Penggugat diperhatikan hak-haknya terkait Akta dimana Penggugat telah membayar lunas kepada Tergugat. Sementara itu Notaris sebagai pembuat Akta telah sesuai berdasarkan peraturan perundang-undangan khususnya dalam hal ini undang-undang jabatan notaris. Saran dalam tesis adalah Majelis Hakim seharusnya memperhatikan hak-hak Penggugat terkait materil dan imateriil. Selain itu perlunya sistem Teknologi integrasi terkait perjanjian kredit dimana tujuannya agar memudahkan para pihak yang mendaftarkan pengikatan jual beli melalui sistem integrasi sehingga tidak ada kepentingan yang tumpang tindih (overlapping).

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There is a Deed of Confirmation of Transfer and Transfer of Rights made by a Notary as a confirmation of a sale and purchase agreement (obligatory agreement) based on a handwritten statement against the object of the agreement that is still bound by the credit agreement (principal) and is charged with an accessoir as a material right. The deed was not notified and did not have the approval of the creditor as a procedure for transfer of rights, resulting in legal nullification based on the decision of the West Java High Court. The clause on the credit agreement is not fulfilled, thus violating the objective terms of the agreement. In addition, there is no good faith carried out by the surety, because the guarantor has resold the object of the agreement to a third party, giving rise to default. This research method uses normative juridical research, research typology uses descriptive analytical. The results of the study concluded that the legal protection provided by the plaintiff as the first buyer was not provided by the Court, which should have paid attention to the Plaintiff's rights related to the Deed in which the Plaintiff had paid in full to the Defendant. Meanwhile, the Notary as the deed maker has complied with the statutory regulations, especially in this case the notary office law. The suggestion in the thesis is that the Panel of Judges should pay attention to the rights of the Plaintiff regarding material and immaterial. In addition, there is a need for an integrated technology system related to credit agreements where the aim is to make it easier for the parties to register sale and purchase agreements through the integration system so that there are no overlapping interests."

"[ABSTRAKTransfer pricing bagi Indonesia merupakan tantangan besar untuk memaksimalkan penerimaan negara, karena tercatat oleh otoritas pajak Indonesia bahwa setiap tahunnya Indonesia dirugikan 1300 Trilliun Rupiah karena praktik transfer pricing ini. Bagi Jepang perhatian khusus diberikan untuk penanganan transfer pricing karena tumpuan penerimaan negara Jepang berada pada sektor perpajakan. Tantangan baru dalam hal transfer pricing adalah adanya praktik transfer pricing atas aspek intangible property yang ternyata banyak dilakukan oleh MNC yang saat ini rata-rata basis usahanya adalah intangible property. Penelitian ini ditujukan untuk mengetahui cara penindakan abuse of Transfer pricing dan cara penindakan praktek transfer pricing atas intangible property di Indonesia dan Jepang, serta untuk mengetahui apa sajakah yang menjadi kesulitan DJP Indonesia dan NTA Jepang dalam menangani praktik transfer pricing atas intangible property. Penelitian ini menggunakan metode penelitian hukum normatif, dan hasil dari penelitian ini menunjukkan bahwa penindakan transfer pricing di Indonesia berpedoman pada PER DJP Nomor PER-22/PJ/2013 dan SE DJP Nomor SE-50/PJ/2013, sedangkan Jepang berpedoman pada Special Measures Tax Law 1986 yang diikuti NTA Administrative Guidelines, dan Indonesia belum memiliki aturan khusus penindakan transfer pricing atas intelectual property, sedangkan Jepang telah memiliki referensi khusus untuk menindak transfer pricing atas intelectual property, serta diketahui bahwa kesulitan yang dihadapi DJP dan NTA dalam mengatasi transfer pricing atas intangible property sama yaitu kesulitan dalam

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ABSTRACTTransfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. , Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ]"

"Tesis ini membahas mengenai permasalahan pemindahan hak atas tanah yang tidak sesuai dengan prosedur yang diatur dalam hukum tanah nasional. Obyek yang akan diteliti dalam tesis ini adalah Putusan Pengadilan Negeri Nomor: 86/PDT.G/2009/PN.DEPOK. Yang menjadi permasalahan adalah apakah dalam pendekatan Hakim dalam memutus kasus tersebut sudah tepat dan lengkap apabila dianalisis menggunakan sistem hukum tanah nasional dan bagaimanakah peran para pihak yang digugat dalam kasus sehubungan dengan putusan yang menyatakan bahwa telah terjadi Perbuatan Melawan Hukum. Pemindahan Hak Atas Tanah melalui Jual Beli melalui beberapa tahapan yang berhubungan dengan pelaksanaan jabatan beberapa Pejabat maupun instansi yang ditunjuk berdasarkan perundangundangan. Dalam pelaksaan jabatannya sehubungan dengan pejabat dan Instansi yang berwenang tersebut memiliki koridor kode etik dan prosedur yang sudah diatur dalam perundang-undangan. Pada kasus yang dibahas dalam tesis ini terdapat indikasi yang kuat bahwa pejabat dan instansi melakukan penyimpangan sehingga menyebabkan kerugian bagi orang lain. Sedangkan pihak pembeli dan bank juga tidak melaksanakan kewajiban pelunasan sehubungan dengan transaksi jual beli yang disepakati dengan penjual. Dengan tidak atau belum selesai melaksanakan kewajiban pembayaran tersebut seharusnya pembeli sadar betul bahwa pemindahan hak atas tanah belum sempurna selesai dan seharusnya tidak melakukan proses lanjutan seperti balik nama dan penjaminan atas benda yang belum jadi miliknya sepenuhnya tersebut. Dalam putusan tersebut Hakim memutuskan baik pihak Pembeli, Bank, PPAT dan Kantor BPN melakukan perbuatan melawan hukum namun hakim tidak mengelaborasikan lebih jauh secara detail peranan para pihak yang secara partial sesuai kewenangan yang dimilikinya merugikan pihak lain.

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This thesis discuss about the issue of transfer of Land Right which not in accordance with the procedures regulated in Agrarian Regulation .The object that will be researched in the this thesis is Civil Court Verdict number: 86/PDT.G /2009/ PN.DEPOK. The problem is whether the judge?s approaching method in the case is already exact in according to Agrarian Positive Law and how each role of sued parties in the case regarding to a verdict that said there has been a tort. Transfer of Land Right by Sale and Purchase transaction needs through several phases that relate to the implementation of authority of several authorized officials and government institutions designated by law.

On the implementation of authority, the authorized officials and government institutions shall subject to the code of conduct and procedures corridor which it is set by law. In the case which discussed in the thesis there are strong indications on the implementation of authority, the authorized officials and government institutions digress which cause harm to others. Meanwhile the buyer and the bank didn't respect the obligations of payment that emerge correspond to the agreement with the seller. By not or unfinished to perform its payment obligation buyer should well aware the rudimentary of transfer of rights and should not make collateral to anyone things that has yet to become full ownership. In the verdict, judges decided either the Buyer, Bank, PPAT and BPN proven having committed tort but judge mistakenly not elaborate in detail each role of the parties who jointly performed tort to the Seller."