Suchergebnisse

Abstract: Based on the background, the formulation of the problem is: How is the legality of the act of receiving tax receipts by Land Titles Registrar (PPAT) as a public official and How juridical implications of PPAT who receive tax and income tax of Acquisition of Land and Building Rights (PPHTB) from taxpayers. The method used to examine these issues is normative legal research using a statute approach to examine legislation relating to legal issues under review. Based on the results of the research, the results obtained that the legality of accepting tax receipts by PPAT as public officials actually still does not exist, in other words has not established a definite rule that regulates the act of receiving tax receipts by PPAT. Then about juridical implication to PPAT which accept tax day income tax and BPHTB from taxpayer is even though the act have not have legal legality but its implementation still included in legitimate category because that action depart from habit that have been accepted and accepted by society. As long as there is no rule of law to realize the legality of this act then as long as it is also this habit will continue, although there is no guarantee of legal protection for this act but as long as it does not cause harm to anyone then considered not a problem Abstrak: Tujuan penulisan ini adalah mendeskripsikan legalitas perbuatan menerima kuasa menyetor pajak oleh Pejabat Pembuat Akta Tanah (PPAT) selaku pejabat umum dan implikasi yuridis terhadap PPAT yang menerima penitipan Pajak Penghasilan (PPh) dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dari wajib pajak. Metode yang digunakan untuk meneliti permasalahan tersebut adalah penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan (statute approach) untuk menelaah peraturan perundang – undangan yang terkait dengan isu hukum yang sedang dikaji. Legalitas perbuatan menerima kuasa menyetor pajak oleh PPAT selaku pejabat publik sesungguhnya masih belum ada, dengan kata lain belum dibentuk suatu aturan pasti yang ...

This research aims to determine the classification of legal relationships between platform service
providers and online transportation drivers as gig workers (platform workers). The choice of theme is
motivated by the fact that so far the legal relationship that occurs between platform service providers and
online transportation drivers is a partnership relationship, but the partnership relationship that occurs does
not implement the principles of partnership in its implementation in the business world. This partnership
cooperation relationship is not regulated in the Law Number 20 of 2008 regarding Micro, Small, and Medium
Enterprises or the Indonesian labour law because the Indonesian labour law only recognizes working
relationships, while in the Law Number 20 of 2008 regarding Micro, Small, and Medium Enterprises because
the original intent of the partnership in Law No.20/2008 is very different from the partnership relationship
that is currently happening between platform service providers and online transportation drivers. Then the
writing of this paper uses a normative juridical method with a statutory approach and an analytical
approach. The legal material obtained by the author will be analyzed using descriptive analytical analysis
techniques, namely a method of analyzing legal material by determining the content or meaning of legal rules
in terms of partnership cooperation relationships, as well as the Civil Code. From the results of research
with the above methods, the classification of legal relationships between platform service providers and
online transportation drivers as gig workers (platform workers) is classified as a partnership relationship
based on the Subordinate union of partnership, namely a partnership based on the merger of two or more
parties that are subordinately related.

Post Constitutional Court's decision regarding the 'executory power' of fiduciary guarantees which changed the rules of the execution of fiduciary guarantees, for those who are in debtor positions, the Constitutional Court's decision may be a solution to the problem of constitutional rights. However, for financing business actors as creditors, the decision is certainly a new obstacle in doing business. This study aims to analyze the juridical implications of the Constitutional Court's decision on fiduciary agreements made before the Constitutional Court's Decision (MK), as well as the juridical implications of fiduciary agreements or on fiduciary executions that have been carried out before the MK Decision Number 18/PUU-XVII/2019. This study found that the ratio of the decision of the MK Decision Number: 18/PUU/XVII/2019 Regarding Fiduciary Guarantees does not apply the principle of balance and has no legal consequences for the fiduciary guarantee agreement made before the decision is enforced. Legislators are expected to make new legal provisions regarding the executorial status in the fiduciary guarantee agreement to provide legal certainty to the parties who will make a fiduciary guarantee agreement regarding whether or not the enforceability of execution in the fiduciary guarantee agreement is recognized.

Post Constitutional Court's decision regarding the 'executory power' of fiduciary guarantees which changed the rules of the execution of fiduciary guarantees, for those who are in debtor positions, the Constitutional Court's decision may be a solution to the problem of constitutional rights. However, for financing business actors as creditors, the decision is certainly a new obstacle in doing business. This study aims to analyze the juridical implications of the Constitutional Court's decision on fiduciary agreements made before the Constitutional Court's Decision (MK), as well as the juridical implications of fiduciary agreements or on fiduciary executions that have been carried out before the MK Decision Number 18/PUU-XVII/2019. This study found that the ratio of the decision of the MK Decision Number: 18/PUU/XVII/2019 Regarding Fiduciary Guarantees does not apply the principle of balance and has no legal consequences for the fiduciary guarantee agreement made before the decision is enforced. Legislators are expected to make new legal provisions regarding the executorial status in the fiduciary guarantee agreement to provide legal certainty to the parties who will make a fiduciary guarantee agreement regarding whether or not the enforceability of execution in the fiduciary guarantee agreement is recognized.

Abstract: This paper aim to analyze the legal implications of legal conflicts between Article 126 paragraph 1 and paragraph 3 of UUPT.Article 126 paragraph (1) of Law no. 40 of 2007 regarding Limited Liability Company (UUPT) states that the acquisition process should consider the interests of minority shareholders. But in article 126 paragraph (3) UUPT that the business undertaken by minority shareholders under Article 62 UUPT does not stop the acquisition process. It appears that the UUPT has not yet provided legal protection for minority shareholders and there is a legal conflict between Article 126 paragraph (1) of the Company Law which wishes to provide legal protection to minority shareholders and paragraph (3) of the article which illustrates that the shareholders' Minorities do not stop the acquisition process. By approach of legislation and case approach, the result is that there is no legal certainty over legal efforts by minority shareholders in using the voting rights in accordance with the shares they hold when the minority shareholders do not approve the acquisition. UUPT has not provided clear legal protection for minority shareholders so that in the process of acquisition of minority shareholders is impairedAbstrak: Tulisan ini bertujuan untuk menganalisis implikasi hukum terhadap konflik hukum antara pasal 126 ayat 1 dan ayat 3 dari UUPT. Pasal 126 ayat (1) UU No. 40 Tahun 2007 tentang Perseroan Terbatas (UUPT) menyatakan bahwa proses akuisisi harus memperhatikan kepentingan pemegang saham minoritas. Tetapi pada Pasal 126 ayat (3) UUPT tersebut menyatakan bahwa usaha yang dilakukan pemegang saham minoritas berdasarkan Pasal 62 UUPT tidak menghentikan proses akuisisi. Terlihat belum konsistennya UUPT memberikan perlindungan hukum bagi pemegang saham minoritas dan terlihat adanya konflik hukum antara Pasal 126 ayat (1) UUPT yang ingin memberikan perlindungan hukum kepada pemegang saham minoritas dan ayat (3) dari pasal tersebut yang menggambarkan bahwa upaya hukum yang dilakukan pemegang saham ...

Acquisition as a form of corporate restructuring that is carry out to overcome the situation of financial difficulties or improve the performance of the company as a whole or part of the business unit. In Article 126 paragraph 1 of Laws of the Republic of Indonesia number 40 of 2007 concerning Limited Liability Company stated that the acquisition process should consider the interests of minority shareholders. However, sometimes acquisition decisions have already been decided in advance by the majority shareholder without involving minority shareholders. Based on this, this paper intends to analyze the form of legal protection for minority shareholders who are not involved in the acquisition process. Through the approach of legislation and case approach, it is found that Laws of the Republic of Indonesia number 40 of 2007 concerning Limited Liability Company has not provided enough legal protection to minority shareholders. The decision-making process of acquisition in the General Meeting of Shareholders should be procedurally and substantively in accordance with Laws of the Republic of Indonesia number 40 of 2007 concerning Limited Liability Company. It is intended that minority shareholders have the opportunity to exercise their voting rights even though they do not have to be the party controlling the company.

Since 2005 the rule of Bank Indonesia is already issued a policy about consumer credit facilities in order to get a place or a home for foreign people who live in Indonesia, but it is not enough to make all the bank that took place in Indonesia give that facilities. One of the reasons discrepancy of a number banks to give that credit facilities to foreign people is because the risk in case there is a failure or the person is not fulfilling the obligation. Considering the debtor is a foreigner, while the object of the guarantee is a land with a right of use that has a limited period, and until now there is still no regulations from both the Indonesian government and from Bank Indonesia that specifically provide protection against banks on consumer credit facilities for foreigners. In this paper, the writer will discuss the effort of legal protection that can be done by the Bank are preventive effort and repressive effort. Preventive legal protection efforts undertaken by banks is with credit agreements. Repressive legal protection effort, if the foreign debtors can not fulfill the obligation one of them is to stop the consumer credit agreement.

Referring to the provisions of Law Number 7 of 1992 and its amendments to Law Number 10 of 1998 concerning Banking, it is explained that a Bank is a business entity that collects funds from the public in the form of deposits and distributes them to the public in the form of credit and or other forms of to improve the standard of living of the wider community so that the banking industry greatly affects the overall stability of the economy because banking institutions are intermediary institutions that bridge people who do not need their funds (surplus) to be deposited in banking institutions as deposits and distributed by these institutions to people who need them in a productive form of distribution. The role of banking institutions is systemic; in other words, banking is an important part of the economic system which will cause a multiplier effect if it is not healthy or in this case, it becomes a failed bank. The main function of banking in macroeconomic policy infrastructure is indeed directed in the context of how to make money effectively and efficiently to increase economic value, which requires the role of regulation in the economic sector as a rule for the essence and existence of banking institutions in carrying out their operations. This study is normative legal research that uses several approaches namely: the statute approach, the case approach, the historical approach, and the conceptual approach carried out with juridical concepts of banks, failed banks, bank restructuring, macroprudential and microprudential. The objective of this study is to comprehensively explain the model and system for rescuing failed banks that meet the benefits principles.