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THE IMPACT ON THE INHERITANCE OF NOMINEE ARRANGEMENT IN INDONESIA TO THE THIRD PARTY OF SHARE BUYERS Wibowo, Ari Tri; Prihartinah, Tri Lisiani
Jurnal Dinamika Hukum Vol 21, No 1 (2021)
Publisher : Faculty of Law, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jdh.2021.21.1.2856

Abstract

Plenty of the nominee arrangement traditions in Indonesia become obstacles to the nominee arrangement’s trade chiefly when the inheritance of nominee arrangement is previled. This study examines the legal repercussion of nominee arrangement to the third parties of share buyers. This study used normative juridical approach. Then, the legal evidence were collected through literature reviews study and documents. The result has indicated that the existence of nominee arrangement inheritance can precipitate to law on share buying, exclusively the trade of share is carried out by the beneficiary without the awareness of the nominee or the nominee's inheritance. The third party who buys the shares will have a large legal impact. Keywords: Legal impact, inheritance, Nomine Arrangement
Perlindungan Hukum Korban Money Game Dengan Skema Piramida Dan Skema Ponzi Di Indonesia Wibowo, Ari Tri
Legalita Vol 7 No 1 (2025): Jurnal Hukum Legalita
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/legalita.v7i1.1862

Abstract

Pyramid schemes and Ponzi schemes are different although there are similarities between the two, the current regulations in Indonesia only regulate the prohibition of illegal investment in general, and also regulate the prohibition of pyramid schemes, while regulations regarding ponzi schemes do not yet exist. The method used in this research is a normative research method with a normative juridical approach or a statutory approach. The research findings show that to ensnare the perpetrators of illegal investment crimes and pyramid schemes there are already laws and regulations governing this matter, while the perpetrators of crimes with ponzi schemes still use the rules prohibiting illegal investment in general and regulations regarding the prohibition of pyramid schemes, while pyramid schemes and ponzi schemes are different things, legal protection for victims, especially regarding the return of illegal investment money using pyramid schemes and ponzi schemes, is still difficult to do at this time.
PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK YANG DIMODERASI OLEH GCG (GOOD CORPORATE GOVERNANCE) Sitorus, Riris Rotua; Wibowo, Ari Tri
Media Akuntansi Perpajakan Vol 3, No 2 (2018): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v3i2.1852

Abstract

The purpose of this study was to determine the effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness with GCG (Good Corporate Governance) as a moderating variable. This type of research is quantitative. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in the 2015-2017 period consisting of 136 companies. The research sample consisted of 50 companies. The sampling technique with purposive sampling technique. The data used is secondary data on annual reports of manufacturing companies listed on the Indonesia Stock Exchange. Testing the hypothesis in this study using multiple linear regression analysis method with SPSS program.In this study using four variables, namely the independent variable is Capital Intensity as (X1) and Inventory Intensity (X2) on the dependent variable is Tax Aggressiveness (Y) with the moderating variable is Good Corporate Governance (Z). The results showed thatKeywords: Capital Intensity, Inventory Intensity, Tax Aggressivity