Anggono, Fernando Tri (2016) Pengaturan dana investasi real estat berbentuk kontrak investasi kolektif (dire-kik) di Indonesia serta peranan notaris didalamnya. Masters thesis, Universitas Pelita Harapan.
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Abstract
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. / 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 perundangundangan 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.
Item Type: | Thesis (Masters) |
---|---|
Creators: | Creators NIM Email ORCID Anggono, Fernando Tri NIM00000010404 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Pandika, Rusli NIDN0310075502 UNSPECIFIED |
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: | Phillips Iman Heri Wahyudi |
Date Deposited: | 19 Dec 2020 05:11 |
Last Modified: | 19 Dec 2020 05:11 |
URI: | http://repository.uph.edu/id/eprint/13399 |