Akibat hukum penyalahgunaan kewenangan organ yayasan

Hutabarat, Ariel (2022) Akibat hukum penyalahgunaan kewenangan organ yayasan. Masters thesis, Universitas Pelita Harapan.

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Abstract

ABSTRAK Pengaturan mengenai Yayasan di Indonesia telah diatur dalam Undang-Undang Nomor 28 Tahun 2004 perubahan atas Undang-undang Nomor 16 Tahun 2001 tentang Yayasan yang dimaksudkan untuk memberikan pemahaman yang benar kepada masyarakat mengenai Yayasan untuk menjamin kepastian hukum dan ketertiban hukum, sehingga ada aturan yang mengatur bagaimana kewenangan yayasan sebagai suatu badan hukum yang bersifat nirlaba. Berdasarkan Undang-undang tersebut dengan jelas menyebutkan bahwa yayasan adalah suatu badan hukum yang mempunyai maksud dan tujuan bersifat sosial, keagamaan dan kemanusiaan, didirikan dengan memperhatikan persyaratan formal yang ditentukan dalam undang-undang ini. Bahwa ditentukan dalam undang-undang tersebut, salah satu syarat dan wajib dimiliki yayasan harus memiliki organ yang terdiri dari Pembina, Pengurus dan Pengawas dimana masing-masing organ memiliki tugas dan tanggung jawab. Bahwa adanya kemudahan-kemudahan dalam pendirian Yayasan kerap disalahgunakan oleh pihak-pihak yang ingin menciderai maksud dan tujuan pendirian Yayasan. Adanya pengaturan terkait pendirian dan tata kelola yayasan dinilai belum mampu untuk mencegah dan memberikan sanksi terhadap penyalahgunaan pendirian yayasan yang dilakukan oleh organ Yayasan seperti: Pengalihan Aset Yayasan, Pendirian Badan Usaha Yayasan, Mengadakan Perjanjian dengan Organisasi/Badan Usaha yang Terafliasi, Melakukan Tindak Pidana Pencucian Uang (TPPU) dan Tempat Penampungan dan Penyaluran Dana Terorisme. Kata kunci: Yayasan, Sosial, Keagaamaan dan Kemanusiaan, Organ, Pengalihan Aset Yayasan, Pendirian Badan Usaha Yayasan, Mengadakan Perjanjian dengan Organisasi/Badan Usaha yang Terafliasi, Melakukan Tindak Pidana Pencucian Uang dan Tempa Penampungan dan Penyaluran Dana Terorisme. Abstract The regulation of a Foundation in Indonesia is regulated under Law No. 16 of 2001 on Foundation as amended by Law No. 28 of 2004 with the objectives to give the right understanding to the society regarding the Foundation to guarantee the legal certainty and legal order, therefore there is a regulation to regulate the capacity of a Foundation as a non-profit legal entity. Pursuant to the Foundation Law it is explicitly stipulated that the foundation as a legal entity should has the purpose and objectives in social, religious, and humanity aspects, established with noticing the formal requirements as regulated under the Foundation Law. It is also stipulated under the Foundation Law that one of the requirements and must be obtained the Foundation is to has an organ which consist of governing board, executive board, and supervisory board which each of them have tasks and responsibility. The easiness in order to establish a Foundation often violated by the parties to infringe the purpose and objective of the establishment of a Foundation. The existence of regulations related to the establishment and management of foundations is considered unable to prevent and impose sanctions on misuse of foundation establishments carried out by Foundation organs such as: Transfer of Foundation Assets, Establishment of Foundation Business Entities, Entering Agreements with Affiliated Organizations/Business Entities, Conducting the Crime of Laundering Money (TPPU) and Shelters and Distribution of Terrorism Funds. Keywords : Foundation, Social, Religious and Humanity, Organ, Transfer of the Foundation assets, Establishment of a Foundation, Entering into an agreement with affiliated organization or legal entity, conducting the Crime of Laundering Money (TPPU) and Shelters and Distribution of Terrorism Funds.

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