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"ABSTRAKTesis ini membahas tentang Prinsip Asas Proporsionalitas dalam Peraturan Bapepam-LK Nomor VI.C.4. Wali Amanat sebagai pihak yang ditunjuk dan dibayar oleh Emiten, mengakibatkan kedudukan Emiten yang lebih ldquo;tinggi rdquo; tersebut mudah mempengaruhi pelaksanaan Perjanjian Perwaliamanatan. Tesis ini bertujuan untuk mengetahui urgensi perwujudan Prinsip Asas Proporsionalitas dalam Perjanjian Perwaliamanatan sebagai instrument perlindungan hukum. Penulisan Tesis ini menggunakan metode Yuridis Normatif Normatif Legal Research , melalui pendekatan undang-undang. Berdasarkan hasil penelitian dapat diketahui bahwa terdapat urgensi Prinsip Asas Proporsionalitas dalam Perjanjian Perwaliamanatan untuk mengatur pelaksanaan hak dan kewajiban para pihak dalam Perjanjian Perwaliamanatan.

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ABSTRACT This thesis discusses the Principles of The Proportionality Principle in Bapepam LK Regulation Number VI.C.4. Trustee as the party appointed and paid by the Issuer, resulting in the positions of the more high Issuer easily affect the implementation of the Trustee Agreement. This thesis aims to find out the urgency of the principle embodiment of Proportionality Principle in Trustee Agreement as legal protection instrument. The writing of this thesis uses normative legal method Normative Legal Research , through the approach of law. Based on the results of the research can be seen that there is urgency Principle of Proportionality Principle in Trustee Agreement to regulate the implementation of rights and obligations of the parties in the Trustee Agreement."

"Hak dan Kewajiban Suami Istri merupakan bagian dari Hukum Keluarga yang mengatur apa-apa saja yang menjadi baik hak maupun kewajiban masing-masing suami atau istri dalam sebuah perkawinan menurut Hukum Perdata. Secara khusus, pengaturan mengenai hak dan kewajiban suami istri diatur dalam UU Perkawinan di Indonesia dan Code Civil di Prancis. Perbedaan-perbedaan yang ada antara hak dan kewajiban perdata suami dan istri di Indonesia dan Prancis memunculkan pertanyaan mengenai tingkat kesetaraan antara hak dan kewajiban suami istri di tiap-tiap negara dan implementasinya. Dalam skripsi ini, penulis menemukan bahwa meskipun dalam pengaturan mengenai hak dan kewajiban suami istri di Indonesia dan Prancis terdapat beberapa kesamaan dari segi substansi, namun tedapat juga perbedaan-perbedaan fundamental yang terletak pada pembedaan hak dan kewajiban pasangan dalam perkawinan berdasarkan jenis kelamin di Indonesia. Pengaturan di Indonesia secara prinsip menempatkan suami pada posisi yang lebih tinggi dalam keluarga dengan titel “kepala keluarga” melalui Pasal 31 ayat (3) UU Perkawinan. Kewajiban perdata suami dan istri dalam perkawinan juga masih sarat dengan bias stereotip gender, dengan menyematkan kewajiban yang “maskulin” yakni melindungi dan mencari nafkah kepada suami dan kewajiban yang “feminin” yakni mengurus rumah tangga kepada istri berdasarkan Pasal 34 UU Perkawinan. Sementara itu, hak dan kewajiban perdata suami dan istri dalam perkawinan di Prancis sudah mencapai kesetaraan yang sempurna di mata hukum dengan ketiadaannya pembedaan antara hak dan kewajiban perdata suami dan istri berdasarkan jenis kelamin. Kewajiban untuk saling membantu dalam bentuk devoir d’assistance, kewajiban untuk berkontribusi terhadap biaya rumah tangga (charge de marriage), dan Kewajiban suami dan isteri untuk memberi makan, merawat dan membesarkan anak-anak mereka (l’obligation des père et mère de nourrir, entretenir et élever leurs enfants) sama sekali seimbang antara kedua pasangan tanpa memperhatikan jenis kelamin. Hal ini menunjukkan bahwa pengaturan hukum mengenai hak dan suami istri di Prancis lebih setara ketika dibandingkan dengan hak dan kewajiban suami istri di Indonesia.

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The Rights and Obligations of Husband and Wife is a section of Family Law that regulates what are the rights and obligations of each husband or wife in a marriage according to Civil Law. In particular, the regulation of the rights and obligations of husband and wife is regulated in the Marriage Law in Indonesia and the Code Civil in France. The existing differences between the civil rights and obligations of husband and wife in Indonesia and France lead to questions regarding the level of equality between the rights and obligations of husband and wife in each country. In this thesis, the author finds that although there are some substantive similarities in the regulation of the rights and obligations of husband and wife in Indonesia and France, there are also fundamental differences that lie in the distinction of the rights and obligations of spouses in marriage based on gender in Indonesia. The Indonesian regulation in principle places the husband in a higher position in the family with the title "head of the family" through Article 31 paragraph (3) of the Marriage Law. The civil obligations of husbands and wives in marriage are also still laden with gender stereotyping bias, by assigning the "masculine" obligation of protecting and earning a living to the husband and the "feminine" obligation of taking care of the household to the wife based on Article 34 of the Marriage Law. Meanwhile, the civil rights and obligations of husband and wife in marriage in France have achieved perfect equality in the eyes of the law with no distinction between the rights and civil obligations of husband and wife based on gender. The civil rights and obligations of husbands and wives in French marriage law have achieved perfect equality in the eyes of the law with no distinction between the rights and obligations of husbands and wives based on gender. The obligation to help each other in the form of devoir d'assistance, the obligation to contribute towards household expenses (charge de marriage), and the obligation of husband and wife to feed, care for and raise their children (l'obligation des père et mère de nourrir, entretenir et élever leurs enfants) are completely equal between the two spouses without regard to gender. This shows that the legal arrangements regarding the rights and obligations of husband and wife in France are more equal when compared to the rights and obligations of husband and wife in Indonesia.

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"Abstract. The research aims to analyze the income tax application for married women who fulfill their taxrights and obligations by themselves in the context of gender and taxable unit. The data in this qualitativeresearch were collected through literature study and in-depth interview. In addition there is a comparison withMalaysia in terms of tax rights and obligations for married women taxpayers who fulfill their tax rights andobligations by themselves. The result of the research shows that there is limitation on the right of the marriedwomen to fulfill their tax rights and obligations by themselves, i.e. there is a restriction for the fulfillment of thetax rights of a married woman who becomes the head of the family. More over, in practice, the rule concerningthe married women taxpayers who have to fulfill their income tax by themselves still sets problems for both thetaxpayers and tax-officers. Therefore we need a socialization process in order to make known the stipulationsconcerning married women who have to fulfill their tax rights and obligations by themselves."

"Penelitian ini didasarkan pada perceraian yang dilakukan tidak di depan sidang pengadilan, perceraian yang dilakukan hanya berdasarkan hukum Islam. Setelah melakukan perceraian tidak di depan sidang pengadilan, suami istri tersebut rujuk. Rujuk dari perceraian yang tidak didaftarkan secara hukum, dilihat dari Hukum Islam dan Undang- undang Nomor 1 Tahun 1974 tentang Perkawinan. Penelitian ini membahas dua permasalahan utama. Pertama, pengaturan hukum yang ada di Indonesia mengenai rujuk atas perceraian yang tidak dilakukan di depan sidang pengadilan. Kedua, akibat hukum suami- istri (analisa kasus) yang rujuk atas cerai talak yang tidak dilakukan di depan sidang pengadilan menurut Hukum Islam dan UU Nomor 1 Tahun 1974 tentang Perkawinan. Metode yang digunakan dalam penelitian ini adalah yuridis normatif yang menggunakan data sekunder.Hasil penelitian menunjukkan bahwa Hukum Perkawinan Indonesia tidak mengenal perceraian yang tidak dilakukan didepan pengadilan. Jika ingin melakukan rujuk juga harus didaftarkan/ dicatatkan kembali agar pernikahannya kembali sah. Sehingga rujuk atas perceraian yang tidak di depan sidang pengadilan atau hanya mengikuti peraturan agama tidak diakui oleh Hukum Perkawinan Indonesia. Akibat hukum yang terjadi atas rujuk dari perceraian yang tidak dilakukan di depan sidang pengadilan suami dan istri tersebut harus melaksanakan kewajiban dan hak yang sudah diatur dalam Hukum Islam dan Undang- undang Nomor 1 Tahun 1974 tentang Perkawinan.

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The study was based on divorce conducted not before the trial court, the divorce is done only on the basis of Islamic law. After performing in front of the divorce court hearing, the married couple reconcile. Refer from a divorce that was not legally registered, views of Islamic Law and Law No. 1 of 1974 on Marriage. This study addresses two main issues. First, the existing legal arrangements in Indonesia on reconciliation for the divorce which was not done in front of the court. Secondly, due to legal spouses (case analysis) that reconcile over divorce divorce do not do in front of the trial court under Islamic law and Law No. 1 of 1974 on Marriage. The method used in this study is the use of normative secondary data.

The results showed that the Indonesian Marriage Law does not recognize divorce is not done in front of the court. If you want to refer also must be registered / recorded back in order to return a valid marriage. So refer to the above divorce before the trial court or just follow the rules of religion is not recognized by the Indonesian Marriage Law. Legal consequences of divorce occurs above reconciliation is not done before the trial court that the husband and wife should carry out the obligations and rights set out in Islamic Law and Law No. 1 of 1974 on Marriage."

"[Bagi umat Islam, perkawinan tidak hanya dianggap sakral, tetapi juga bermakna ibadah, karena kehidupan berkeluarga selain untuk melestarikan kelangsungan hidup umat manusia, juga untuk menjamin stabilitas sosial dan eksistensi yang bermartabat bagi laki-laki dan perempuan. Dalam kehidupan, tidak semua tujuan perkawinan berjalan sesuai dengan harapan. Ketegangan dan konflik serta perselisihan sering terjadi. Semua itu sudah semestinya dapat diselesaikan dengan arif dan bijaksana dengan jalan bermusyawarah, saling berdialog secara terbuka. Penulisan ini memberikan suatu analisis mengenai upaya hukum yang dapat dilakukan bagi bekas suami apabila bekas isterinya tidak melaksanakan kewajiban-kewajibannya pada masa iddah dengan baik. Pokok masalah dalam penelitian ini yaitu bagaimana ketentuan hak dan kewajiban bekas suami dan bekas isteri pada masa setelah sidang penetapan ikrar talak yang putus perkawinannya karena cerai talak dan bagaimana kewajiban bekas suami terhadap bekas isteri yang pada masa iddah melakukan nusyuz seperti melakukan pernikahan lagi. Metode penelitian yang digunakan dalam penelitian ini yaitu pendekatan yuridis normative. Pendekatan ini dilakukan berdasarkan bahan hukum utama dengan cara menelaah teori-teori, konsep-konsep, asas-asas hukum serta peraturan perundang-undangan yang berhubungan dengan penelitian ini. Kesimpulan yang diperoleh dalam penulisan ini yaitu bahwa bekas isteri memiliki kewajiban untuk tetap patuh selama masa iddah kepada suaminya dan memiliki hak untuk mendapatkan nafkah iddah dari bekas suaminya. Sedangkan, bekas suami memiliki kewajiban untuk memberikan nafkah iddah dan mut’ah. Hak bekas suami yaitu hak untuk merujuk bekas isterinya selama masa iddah dan hak untuk tidak memberikan nafkah iddah apabila bekas isteri melalaikan kewajibannya selama masa iddah.

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For muslims, the marriage is not only considered to be sacred, but also meaningful worship, because the life of a family in addition to preserve the survival of mankind, as well as to ensure social stability and a dignified existence for both men and women. In life, not all purpose marriage runs in accordance with expectations. Tension and conflict and disputes often occur. All of that is already properly can be completed with as the way of discussion, mutual dialogue openly. Writing this, gives an analysis of the legal effort that can be made for the former wife who does not implement the obligation at masa iddah. Subject matter in this study i.e. how provisions of the rights and obligations of the former husband and wife in the aftermath of the trial of the divorce pledge assignment broke his marriage because of divorce, and how divorced former husband's liability towards the wife at the time she did nusyuz like doing weddings again. Research methods used in this study i.e. the juridical normative approach. This approach is carried out based on the primary law materials by way of studying the theories, concepts, principles and laws and regulations related to this research. The conclusions obtained in writing this, that the former wife had an obligation to remain obedient during masa iddah and have the right to earn a nafkah iddah from the former husband. Meanwhile, former husband has the obligation to provide a living and mut'ah. Former husband's rights i.e. rights to refer to former wife during masa iddah and right not to give a living when the wife of shirking its obligations during the masa iddah., For muslims, the marriage is not only considered to be sacred, but also meaningful worship, because the life of a family in addition to preserve the survival of mankind, as well as to ensure social stability and a dignified existence for both men and women. In life, not all purpose marriage runs in accordance with expectations. Tension and conflict and disputes often occur. All of that is already properly can be completed with as the way of discussion, mutual dialogue openly. Writing this, gives an analysis of the legal effort that can be made for the former wife who does not implement the obligation at masa iddah. Subject matter in this study i.e. how provisions of the rights and obligations of the former husband and wife in the aftermath of the trial of the divorce pledge assignment broke his marriage because of divorce, and how divorced former husband's liability towards the wife at the time she did nusyuz like doing weddings again. Research methods used in this study i.e. the juridical normative approach. This approach is carried out based on the primary law materials by way of studying the theories, concepts, principles and laws and regulations related to this research. The conclusions obtained in writing this, that the former wife had an obligation to remain obedient during masa iddah and have the right to earn a nafkah iddah from the former husband. Meanwhile, former husband has the obligation to provide a living and mut'ah. Former husband's rights i.e. rights to refer to former wife during masa iddah and right not to give a living when the wife of shirking its obligations during the masa iddah.]"