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Abstract
The purpose of this study is to examine the legal certainty of nominee shareholder in Indonesia and the legal comparison between Indonesia and Thailand. This is a normative legal research with statutory and comparative approaches. The results of this study are first, the nominee shareholder violates 6 Indonesian laws, especially the articles in UUPM No. 25 of 2007, UUPT No. 40 of 2007, and the Civil Code. Second, there are 3 driving factors for nominee shareholders, namely the presence of foreign intentions to control state assets, the complexity of licensing foreign investment, and tax issues. Third, a comparative analysis of the UUPM, UUPT, and the RI BKPM Regulation No. 1 of 2020 with the Thailand Foreign Business Act 1999 found that Thailand imposes more severe and stricter criminal sanctions and supervisory policies than Indonesia. Indonesian law still provides loopholes for nominee practice.
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References
- Buku
- Soerjono Soekanto dan Sri Mamuji, Penelitian Hukum Normatif (Suatu Tinjauan Singkat), Rajawali Pers, Jakarta, 2001.
- C.F.G Sunaryati Hartono, Penelitian Hukum di Indonesia pada Akhir Abad ke-20, cetakan ke-2, Penerbit Alumni, Bandung, 2006.
- Herlien Budiono, Ajaran Umum Hukum Perjanjian dan Penerapannya di Bidang Kenotariatan, Citra Aditya Bakti, Bandung, 2011.
- Muhammad Taufiq Budiarto, “Sudut pandang perpajakan atas pengalihan hak tanah dan bangunan dengan mekanisme perjanjian nominee”, Makalah disampaikan di seminar Simposium Nasional Keuangan Negara, Pusdiklat Pajak, 2018
- Perundang-undangan
- Undang-Undang Nomer 8 Tahun 1995 tentang Pasar Modal
- Undang-Undang Nomer 10 Tahun 1998 tentang Perubahan atas UU No. 7 Tahun 1992 tentang Perbankan
- Undang-Undang Nomer 25 Tahun 2007 tentang Penanaman Modal
- Undang-Undang Nomer 36 Tahun 2008 tentang Tarif Pajak Penghasilan (PPh)
- Undang-Undang Nomer 40 tahun 2007 tentang Perseroan Terbatas f. KUHPerdata
- Peraturan Pemerintah (PP) No. 30 2020 tentang Penurunan Tarif Pajak Penghasilan bagi Wajib Pajak Dalam Negeri yang Berbentuk Perseroan Terbuka
- Peraturan Presiden No. 44 Tahun 2016 mengatur tentang DNI, Peraturan BKPM Republik Indonesia No. 1 Tahun 2020 Tentang Pedoman Pelaksanaan Pelayanan Perizinan Berusaha Terintegrasi Secara Elektronik.
- Thailand Foreign Business Act (FBA) 1999
- Online
- https://www.cnbcindonesia.com/market/20200602201630-17-162584/10-negara-terbaik-investasi-saat-covid-19-ri-nomor-berapa, Akses 1 Juli 2020
References
Buku
Soerjono Soekanto dan Sri Mamuji, Penelitian Hukum Normatif (Suatu Tinjauan Singkat), Rajawali Pers, Jakarta, 2001.
C.F.G Sunaryati Hartono, Penelitian Hukum di Indonesia pada Akhir Abad ke-20, cetakan ke-2, Penerbit Alumni, Bandung, 2006.
Herlien Budiono, Ajaran Umum Hukum Perjanjian dan Penerapannya di Bidang Kenotariatan, Citra Aditya Bakti, Bandung, 2011.
Muhammad Taufiq Budiarto, “Sudut pandang perpajakan atas pengalihan hak tanah dan bangunan dengan mekanisme perjanjian nominee”, Makalah disampaikan di seminar Simposium Nasional Keuangan Negara, Pusdiklat Pajak, 2018
Perundang-undangan
Undang-Undang Nomer 8 Tahun 1995 tentang Pasar Modal
Undang-Undang Nomer 10 Tahun 1998 tentang Perubahan atas UU No. 7 Tahun 1992 tentang Perbankan
Undang-Undang Nomer 25 Tahun 2007 tentang Penanaman Modal
Undang-Undang Nomer 36 Tahun 2008 tentang Tarif Pajak Penghasilan (PPh)
Undang-Undang Nomer 40 tahun 2007 tentang Perseroan Terbatas f. KUHPerdata
Peraturan Pemerintah (PP) No. 30 2020 tentang Penurunan Tarif Pajak Penghasilan bagi Wajib Pajak Dalam Negeri yang Berbentuk Perseroan Terbuka
Peraturan Presiden No. 44 Tahun 2016 mengatur tentang DNI, Peraturan BKPM Republik Indonesia No. 1 Tahun 2020 Tentang Pedoman Pelaksanaan Pelayanan Perizinan Berusaha Terintegrasi Secara Elektronik.
Thailand Foreign Business Act (FBA) 1999
Online
https://www.cnbcindonesia.com/market/20200602201630-17-162584/10-negara-terbaik-investasi-saat-covid-19-ri-nomor-berapa, Akses 1 Juli 2020