afdal yanuar

This study will explore the existence of Automatic Exchange of Information (AEoI) in the Taxation System in Indonesia, and its role in encouraging income tax in Indonesia. The background of this research is based on the idea that income tax is a tax on increasing wealth, and the Automatic Exchange of Information as an instrument in order to support the trace for the increase in the wealth of each taxpayer, by disclosing the bank account information of every taxpayer, both domestically and in other countries. This research is a normative research by using a conceptual approach and a statute approach. The results of this study are that the Automatic Exchange of Information in the taxation system has a position as a balancing instrument, for the possibility for taxpayers to do tax avoidance on their annual tax reports, by breaking through to the confidentiality aspect. In addition, if the Automatic Exchange of Information policy runs optimally, it will be simultaneously with optimalization of income tax.

Putusan Mahkamah Konstitusi Nomor 15/PUU-XIX/2021 telah menyebabkan transformasi normatif terhadap pengaturan kewenangan penyidikan tindak pidana pencucian uang. Pada awalnya melalui penjelasan Pasal 74 UU TPPU, penyidik yang diberi wewenang untuk menyidik tindak pidana pencucian uang dibatasi. Namun melalui putusan MK tersebut, semua penyidik yang berwenang menyidik tindak pidana asal dari TPPU, secara mutatis mutandis, diberi kewenangan untuk dapat melakukan penyidikan TPPU. Penelitian ini menggunakan metode penelitian normatif, dengan menggunakan pendekatan konseptual, perundang-undangan, dan kasus. Melalui penelitian ini, dapat dinyatakan bahwa penyidik Otoritas Jasa Keuangan (OJK) baru memiliki kewenangan menyidik tindak pidana pencucian uang, sejak Putusan Mahkamah Konstitusi Nomor 15/PUU-XIX/2021. Selanjutnya, semua penyidik yang berwenang menyidik tindak pidana pencucian uang pasca Putusan Mahkamah Konstitusi Nomor 15/PUU-XIX/2021, antara lain Penyidik OJK, secara mutatis mu...

This study will explore the existence of Automatic Exchange of Information (AEoI) in the Taxation System in Indonesia, and its role in encouraging income tax in Indonesia. The background of this research is based on the idea that income tax is a tax on increasing wealth, and the Automatic Exchange of Information as an instrument in order to support the trace for the increase in the wealth of each taxpayer, by disclosing the bank account information of every taxpayer, both domestically and in other countries. This research is a normative research by using a conceptual approach and a statute approach. The results of this study are that the Automatic Exchange of Information in the taxation system has a position as a balancing instrument, for the possibility for taxpayers to do tax avoidance on their annual tax reports, by breaking through to the confidentiality aspect. In addition, if the Automatic Exchange of Information policy runs optimally, it will be simultaneously with optimaliza...

After the Constitutional Court Decision Number 13/PUU-XV/2017, the labor regime which provided possibility of prohibiting workers for having marital bond with the colleagues, has been distorted to become a permissibility, after annulling Article 153. (1). f the Labor Law. In the scope of State Civil Apparatus, there are several reasonable arguments that the Decision can be extended to them, which is: (a) there is similarity between State Civil Apparatus and labors in the matter of employment relationship. where State Civil Apparatus is an employee which employed by the government, while the labor by the company; and (b) the State Civil Apparatus law doesn’t prohibit them from having a marital bond with the colleagues. Based on that, the restriction on the right to establish a family and to get fair and proper treatment by forcing the prohibition of the marital bond with the colleagues through the internal office regulations shall not be justified.

Tujuan penulisan ini adalah untuk mendeskripsikan objek dan mekanisme penyelesaian sengketa antara konsumen dan pelaku usaha berdasarkan Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen, dan penyelesaian sengketa antara konsumen dan pelaku usaha berdasarkan wanprestasi dalam perjanjian pembiayaan. (Studi Kasus Putusan MA Nomor 481K/Pdt.Sus-BPSK/2015). Latar belakang permasalahan dalam tulisan ini adalah dikarenakan masih adanya Badan Penyelesaian Sengketa Konsumen (BPSK) yang menganggap bahwa sengketa antara konsumen dan pelaku usaha berdasarkan perjanjian pembiayaan adalah 'sengketa konsumen', padahal seharusnya sebuah 'sengketa wanprestasi' yang diadili di Pengadilan Negeri. Tulisan ini menggunakan penelitian normatif dengan pendekatan undang-undang, konseptual, dan kasus. Hasil dari tulisan ini menggambarkan bahwa objek sengketa antara pelaku usaha dan konsumen yang diatur dalam UU Perlindungan Konsumen adalah 'sengketa konsumen', yaitu sengk...

The purpose of this study is, to explain the legal concept and regulation of anti-tipping off in the banking sector, and to explore about the position of the Suspicious Transaction Report belonging to the target company bank in the merger activity based on anti-tipping off provisions. This is Normative legal Research with a statutory approach, a conceptual approach and a comparative approach. The background of the problem in this paper is, there is no strong legitimacy about definition and limitation of the meaning of the phrase ‘other parties’ in article 12 paragraph (1) Anti Money Laundering Law, which regulate about anti tipping off, wether the absorbing company bank is the 'other parties' of target company bank on the merger activity or not, when target company bank delivered it suspicious transaction reports to absorbing company bank prior to the merger. The results and discussion concluded that Anti-tipping off is a provision that prohibits tipping off. Tipping off its...

Investigators from the Ministry of Environment and Forestry (Kementerian Lingkungan Hidup dan Kehutanan/ KLHK) are not authorized to investigate the crime of money laundering in the elucidation of Article 74 of Law No. 8 of 2010, although they are authorized to investigate the crime of origin. However, the controversy over the interpretation of Article 74 of the Money Laundering Law was resolved by the Decision of the Constitutional Court Number 15/PUU-XIX/2021, which expands the meaning of 'predicate criminal investigator' in the provisions of Article 74 of the Money Laundering Law to become 'an official or agency authorized by legislation to carry out an investigation.' This paper attempts to describe the dynamics of the authority of KLHK investigators in investigating money laundering offences before and after the pronouncement of the Constitutional Court Decision Number 15/PUU-XIX/2021, including the matter of legal harmonization in the Money Laundering Law relat...

Melalui tulisan ini, akan dijelaskan konsep dan pengaturan nominee agreement kepemilikan saham dalam kegiatan investasi, serta reformulasi terhadap nominee shareholders dalam kegiatan Penanaman Modal Asing melalui Perusahaan Joint Venture di Indonesia. Penelitian ini merupakan penelitian normatif dengan pendekatan konseptual dan pendekatan peraturan perundang-undangan dengan menggunakan data sekunder. Dalam penelitian ini, dipahami bahwa keberadaan Peraturan Presiden Nomor 10 Tahun 2021 membatasi investor asing pada bidang-bidang usaha tertentu untuk menanamkan modalnya di Indonesia. Hal tersebut memungkinkan bagi investor asing untuk melakukan pengelabuan terhadap hukum yang berlaku, ketika pendirian perusahaan joint venture di Indonesia, diantaranya dengan menunjuk nominee shareholders pada perusahaan joint venture tersebut. Hubungan hukum antara beneficiary (entitas asing) dengan nominee shareholders tersebut didasarkan pada nominee agreement. Melalui nominee agreement, nominee s...

............................................................................................. vi KATA PENGANTAR ............................................................................... vii DAFTAR ISI ............................................................................................. xv BAB I.PENDAHULUAN ............................................................................. 1 A. Latar Belakang Masalah ........................................................... 1 B. Rumusan Masalah .................................................................. 12 C. Tujuan ..................................................................................... 13 D. Manfaat ................................................................................... 13 BAB II.TINJAUAN PUSTAKA ................................................................. 14 A. Analisis Normatif ..................................................................... 14 B. Konkretisasi............................................................................. 22 C. Asas Legalitas Hukum Pidana ................................................ 23 1. Asas Hukum........................................................................ 23

Refer to the Constitutional Court Decision’s Number 77/PUU-XII/2014, it can be understood that money laundering offences is a follow up crimes. So that, every prosecution and proving to money laundering offences are carried out, the property which suspected as an object of money laundering offences must link to crime, even in terms of the predicate offences is not proven first, because of the money launderer is not a materiele dader of predicate offences, as an Article 69 Money Laundering Laws contextualization’s. In the context of money laundering proving as an Article 69 Money Laundering Laws, the linkages between money laundering offences and proceeds of crime and predicate offences, must be described. Because of in stand alone money laundering proving and prosecuting money laundering offences without also necessarily proving and prosecuting the predicate offences was probably, for example, if predicate offences of money laundering was unsufficient evidence or unable to proven, s...

Sebagai tindak pidana lanjutan (follow up crime), kedudukan tindak pidana pencucian uang dilihat berdasarkan terjadinya tindak pidana tersebut secara faktual. Akan tetapi, jika cara memandang Tindak Pidana Pencucian Uang sebagai follow up crime seperti itu dipertahankan dalam hal pembuktian, maka riskan untuk membuat tidak efektifnya pembuktian terhadap Tindak Pidana Pencucian Uang dalam keadaan-keadaan tertentu, utamanya dalam hal materiele dader tindak pidana asal tersebut sedang berstatus DPO. Oleh sebab itu, dimunculkanlah sebuah ide yang pada pokoknya menghendaki agar dalam keadaan demikian, masih dimungkinkan untuk dibuktikan tindak pidana pencucian uangnya. Konsep itu disebut dengan istilah independent crime, yang melihat kedudukan TPPU dari perspektif unsur esensial dari delik pencucian uang, dan dari perspektif pembuktian tindak pidana pencucian uang itu sendiri. Dan hal tersebut juga tidak menyalahi apa yang tertuang dalam Putusan Mahkamah Konstitusi No 90/PUU-XIII/2015, s...