Handojo, Tjahjadi (2022) Penerapan pelaporan transaksi keuangan yang mencurigakan oleh notaris. Masters thesis, Universitas Pelita Harapan.
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Abstract
The crime of money laundering (TPPU) is very dangerous to the joints of life in society, nation
and state. The mode that is often used by ML perpetrators often uses the services of professionals
(gatekeepers) which include advocates, Notary, land deed officials, accountants and public
accountants by utilizing their expertise to hide the results of money laundering offences. The
Government of Indonesia has established the Law on the Crime of Money Laundering Number 8
of 2010 concerning Prevention and Eradication of the Crime of Money Laundering (UU
PPTPPU) and its implementing regulations, namely Government Regulation Number 43 of 2015
concerning Reporting Parties in the Prevention and Eradication of the Crime of Money
Laundering which states that Advocates, Notary, Land Deed Making Officials, Accountants,
Public Accountants and Financial Planners as reporting parties for any suspicious financial
transactions to the authorized institution in this case the Financial Transaction Reports and
Analysis Center (PPATK). The mandate of the PP is to report Suspicious Financial Transactions
and Identify Service Users. The purpose of this research is how the responsibilities and
implementation of PP Number 45 of 2015 are implemented and understood by a Notary as one of
the Reporters, to prevent Money Laundering. This research method uses a normative juridical
approach which is supported by an empirical juridical approach.
The result of this research is to know the implementation of Notary's obligation in reporting
Suspicious Financial Transactions. However, Notary experience obstacles such as the lack of
socialization and education from Notary institutions and PPATK regarding the understanding of
the importance of reporting Suspicious Financial Transactions, the existence of a Notary
principle to keep client secrets, less strict sanctions, no incentives for Notary so that law
enforcement against the implementation of Suspicious Transaction reports reported by Notary is
still low. / Tindak Pidana Pencucian Uang (TPPU) sangat membahayakan sendi-sendi kehidupan
bermasyarakat, berbangsa dan bernegara. Modus yang sering digunakan oleh pelaku TPPU
seringkali menggunakan jasa para professional (gatekeeper) yang meliputi Advokat, Notaris,
Pejabat Pembuat Akta Tanah, Akuntan dan Akuntan Publik dengan memanfaatkan keahlian
mereka untuk menyembunyikan hasil TPPU. Pemerintah Indonesia telah membentuk UndangUndang Tindak Pidana Pencucian Uang Nomor 8 Tahun 2010 tentang Pencegahan dan
Pemberantasan Tindak Pidana Pencucian Uang (UU PPTPPU) serta Peraturan Pelaksanaannya
yaitu Peraturan Pemerintah Nomor 43 Tahun 2015 Tentang Pihak Pelapor Dalam Pencegahan
dan Pemberantasan Tindak Pidana Pencucian Uang yang menyatakan bahwa Advokat, Notaris,
Pejabat Pembuat Akta Tanah, Akuntan, Akuntan Publik dan Perencana Keuangan sebagai pihak
pelapor setiap transaksi keuangan mencurigakan kepada lembaga yang berwenang dalam hal ini
Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK). Amanat dari PP tersebut adalah
melaporkan Transaksi Keuangan Mencurigakan dan Mengenali Pengguna Jasa. Tujuan dari
penelitian ini adalah bagaimana tanggung jawab dan pelaksanaan dari PP Nomor 45 Tahun 2015
dilaksanakan dan di pahami oleh Notaris selaku salah satu Pelapor, untuk mencegah Tindak
Pidana Pencucian Uang. Metode penelitian ini mengunakan pendekatan Yuridis Normatif yang
didukung dengan pendekatan Yuridis Empiris.
Hasil dari penelitian ini adalah untuk megetahui pelaksanaan kewajiban Notaris dalam
melaporkan Transaksi Keuangan yang Mencurigakan. Namun, Notaris mengalami kendala
seperti kurangnya sosialisasi serta edukasi dari lembaga Notaris dan PPATK mengenai
pemahaman akan pentingnya pelaporan Transaksi Keuangan Mencurigakan, adanya prinsip
Notaris untuk menjaga rahasia klien, sanksi yang kurang tegas, tidak adanya insentif bagi Notaris
sehingga penegakan hukum terhadap pelaksanakan laporan Transaksi Mencurigakan yang
dilaporkan Notaris masih rendah.
Item Type: | Thesis (Masters) |
---|---|
Creators: | Creators NIM Email ORCID Handojo, Tjahjadi NIM01656190090 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Budi, Henry Soelistyo NIDN9990388304 UNSPECIFIED |
Uncontrolled Keywords: | Notaris ; Pihak Pelapor ; Transaksi Keuangan Mencurigakan ; Notary ; Reporting Party ; Suspicious Financial Transactions |
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: | Users 3933 not found. |
Date Deposited: | 02 Feb 2022 02:35 |
Last Modified: | 12 Mar 2022 05:54 |
URI: | http://repository.uph.edu/id/eprint/45255 |