Pengaturan dana investasi real estat berbentuk kontrak investasi kolektif (dire-kik) di indonesia serta peranan notaris di dalamnya

Anggono, Fernando Tri (2016) Pengaturan dana investasi real estat berbentuk kontrak investasi kolektif (dire-kik) di indonesia serta peranan notaris di dalamnya. Masters thesis, Universitas Pelita Harapan.

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Abstract

Dana Investasi Real Estat (DIRE) adalah wadah yang dipergunakan untuk menghimpun dana dari masyarakat pemodal untuk selanjutnya diinvestasikan pada aset real estat, aset yang berkaitan dengan real estat dan/atau kas atau setara kas. Pemegang unit penyertaan DIRE akan menerima dua macam keuntungan, yaitu: deviden yang dibagikan dari kegiatan sewa menyewa dan kenaikan/apresiasi harga properti terkait. Mengingat pokok kebijakan investasi utama DIRE adalah real estat serta efek yang diterbitkannya, maka diharapkan dengan kehadirannya dapat memberi kontribusi langsung terhadap pertumbuhan sektor riil. Selain itu, juga demi terciptanya produk investasi baru yang sesuai dengan perkembangan pasar modal internasional, kondisi pasar modal nasional serta kebutuhan investor. Adapun bentuk hukum DIRE di Indonesia adalah Kontrak Investasi Kolektif (KIK) sesuai dengan peraturan-peraturan yang diterbitkan oleh Bapepam-LK. Penelitian ini dilakukan untuk melihat secara komprehensif mengenai pengaturan DIRE-KIK di Indonesia dan peranan notaris di dalamnya dengan menggunakan metode penelitian yuridis normatif. Dari hasil penelitian terhadap data sekunder dan pendekatan yang dilakukan dengan menggunakan pendekatan perundang- undangan terhadap peraturan-peraturan DIRE-KIK di Indonesia menunjukkan bahwa upaya agar produk ini dapat menarik minat masyarakat pemodal mulai mendapat perhatian dari pemerintah melalui perlakuan khusus perpajakan berdasarkan Peraturan Menteri Keuangan Nomor 200/PMK.03/2015 tentang Perlakuan Perpajakan Bagi Wajib Pajak dan Pengusaha Kena Pajak yang Menggunakan Skema Kontrak Investasi Kolektif Tertentu Dalam Rangka Pendalaman Sektor Keuangan. Dalam pelaksanaannya, peran notaris sebagai profesi penunjang pasar modal dibutuhkan dalam pembuatan akta pendirian Special Purpose Company (SPC), akta KIK itu sendiri dan akta pembubaran dan likuidasi / Dana Investasi Real Estat (DIRE) is a place used for collecting fund from investors to be invested in real estate assets, assets concerned and/or cash or equal to cash. Investors will receive two kinds of profit: the dividend distributed of the rental yield and appreciation of that property value. Considering the major investment policy of DIRE is real estat and the effect of it, then expected with its presence can provide a direct contribution to the real sector growth. Besides, also in order to create new investment product in accordance with international’s capital market growth, national’s capital market condition and investor’s need. Legal form of DIRE in Indonesia is Kontrak Investasi Kolektif (KIK) according to regulations that published by Bapepam-LK. This study was conducted to look comprehensively regarding the regulations of DIRE-KIK in Indonesia and the role of the notary in it using normative juridical research method. From the research of secondary data and the approach taken using the approach of legislation against regulations of DIRE-KIK in Indonesia indicates that efforts to make this product attract the investors began to receive attention from the government through special taxation treatment according to Peraturan Menteri Keuangan Nomor 200/PMK.03/2015 tentang Perlakuan Perpajakan Bagi Wajib Pajak dan Pengusaha Kena Pajak yang Menggunakan Skema Kontrak Investasi Kolektif Tertentu Dalam Rangka Pendalaman Sektor Keuangan. In the implementation of DIRE-KIK in Indonesia, the role of the notary as the supportive professional in capital market is needed to make deeds of establishment for the Special Purpose Company (SPC), deeds of KIK itself and deeds of dismissal and liquidation

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Anggono, Fernando TriNIM00000010404UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
ContributorPandika, RusliNIDN0310075502UNSPECIFIED
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Depositing User: Ms Devy Christiany Zega
Date Deposited: 06 May 2019 08:53
Last Modified: 20 Nov 2020 09:45
URI: http://repository.uph.edu/id/eprint/3153

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