Tinjauan hukum atas pungutan otoritas jasa keuangan terhadap notaris sebagai profesi penunjang di bidang pasar modal

Lumentut, Yowanda Prisilia (2016) Tinjauan hukum atas pungutan otoritas jasa keuangan terhadap notaris sebagai profesi penunjang di bidang pasar modal. Masters thesis, Universitas Pelita Harapan.

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Abstract

Menurut Undang Undang Nomor 21 Tahun 2011 Pasal 1 ayat (1) Otoritas Jasa Keuangan adalah lembaga independen yang mempunyai fungsi, tugas, dan wewenang pengaturan, pengawasan, penyidikan sebagaimana dimaksud dalam UU ini. Melalui Peraturan Pemerintah Nomor 11 Tahun 2014, OJK mengenakan pungutan kepada pihak yang melakukan kegiatan di sektor jasa keuangan, sektor jasa keuangan yang dimaksud adalah sektor perbankan, pasar modal, perasuransian, dana pensiun, lembaga pembiayaan dan lembaga jasa keuangan lainnya. Dalam hal ini profesi penunjang pasar modal yakni akuntan publik, konsultan hukum, notaris serta perusahaan penilai juga ikut dikenakan pungutan yang bersifat wajib namun tidak ditentukan kriterianya. Tesis ini lebih khusus akan membahas tentang pungutan yang dikenakan terhadap notaris pasar modal yang pada dasarnya bukan merupakan profesi penunjang dalam sektor keuangan melainkan pihak yang membantu kelancaran regulasi sistem keuangan dalam OJK. Awalnya anggaran OJK hanya bersumber pada Anggaran Pendapatan Belanja Negara (APBN) namun sejak diberlakukannya PP tersebut di atas pada tahun 2014, profesi penunjang turut menjadi pihak yang wajib membayar pungutan dengan kata lain independensi OJK sebagai lembaga keuangan yang mandiri serta akuntabel dipertanyakan kembali. Adapun pembahasan mengenai penerapan pungutan dalam praktek dikaitkan dengan notaris sebagai profesi mulia (officium nobile) disertakan dengan tata cara serta mekanisme pembayaran pungutan berdasarkan Surat Edaran OJK / According to Law No. 21 Year 2011 Article 1 (1) The Financial Services Authority is an independent agency that has the functions, duties and authority of the regulation, supervision, investigation referred to in this Act. Government Regulation No. 11 Year 2014, the FSA impose a levy to the party activities in the financial services sector, the financial services sector in question is the banking sector, capital market, insurance, pension funds, financial institutions and other financial institutions. In this case the capital market supporting the profession of public accountants, lawyers, notaries and appraisal company also charged fees that are mandatory but not specified criteria. This thesis will discuss more specifically about the charges levied against notary public capital market is basically not the professions of the financial sector but a party that helps smooth regulation of the financial system in the FSA. FSA budget originally only referred to the State Budget (APBN), but since the introduction of the PP described above, in 2014, supporting professionals have contributed to the levy payer in other words, the independence of the FSA as an independent financial institution and accountable questionable return. As for the discussion on the application of levies in practice associated with the notary as a noble profession (officium nobile) is included with the procedures and the mechanism for payment of levies by Circular FSA

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Lumentut, Yowanda PrisiliaUNSPECIFIEDUNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
ContributorSihombing, JonkerUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: Pungutan; OJK; Notaris Pasar Modal; Officium Nobile; Fees; OJK; Notary Capital Market; Officium Nobile
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: 10 May 2019 04:38
Last Modified: 10 May 2019 04:38
URI: http://repository.uph.edu/id/eprint/3305

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