Akhmad Yasin
Badan Kebijakan Fiskal, Kementerian Keuangan

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Konsep Regulasi Berbasis Risiko: Telaah Kritis dalam Penerapannya pada Undang-Undang Cipta Kerja Akhmad Yasin
Jurnal Konstitusi Vol 18, No 1 (2021)
Publisher : The Constitutional Court of the Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.701 KB) | DOI: 10.31078/jk1814

Abstract

The Law on Job Creation emphasizes the ease of doing business. One of the things that is of concern is the simplification of business permit. The concept of risk-based regulation is attractive to simplify the programs due to the assumption that it may cut off a number of licenses. However, the application of risk analysis to screen permits is something different from other countries. In addition, the application of risk-based regulations also needs to pay attention to the critique that is not accommodated in the Law. This paper describes 4 (four) critiques of the application of risk-based regulation in the Law, (i) the omnibus format confuses risk assessment, (ii) volatility risk has not been considered, (iii) systemic risk has not been considered and (iv) potential “regulatory capture”. Conceptually, the application of risk-based regulation has sparked an academic discourse regarding the broad understanding of regulation that has evolved far from the narrow meaning in academic discourse in Indonesia which defines it only as a statutory regulation.
Keterkaitan Kerahasiaan Bank dan Pajak: Antara Kepentingan Negara dan Pribadi Akhmad Yasin
Jurnal Konstitusi Vol 16, No 2 (2019)
Publisher : The Constitutional Court of the Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.91 KB) | DOI: 10.31078/jk1621

Abstract

Bank sebagai lembaga keuangan, eksistensinya sangat tergantung dari kepercayaan masyarakat yang menjadi nasabahnya. Masyarakat telah memercayai bank sebagai institusi yang menyimpan dana nasabah, mengelola dan menyalurkan kembali kepada masyarakat dalam bentuk pinjaman atau kredit. Oleh karena itu, untuk menjaga kepercayaan nasabah tersebut, bank harus mematuhi ketentuan mengenai rahasia bank. Permasalahan dalam penelitian ini adalah mengetahui dalam kondisi bagaimana rahasia bank dapat diakses, pihak-pihak mana yang wajib menjaga kerahasiaan bank, adakah keterkaitan kerahasiaan bank dengan pajak, dan perlukah kerahasiaan bank yang terkait pajak dihilangkan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian mengungkapkan bahwa terdapat beberapa kondisi dimana rahasia bank boleh dibuka, tetapi tidak semua informasi dan data keuangan nasabah boleh dibuka di hadapan publik kecuali setelah adanya persetujuan dari Otoritas Pajak dan setelah mendapat laporan dari lembaga jasa keuangan di bawah pengawasan Otoritas Jasa Keuangan. Pembukaan rahasia bank diperbolehkan apabila berhubungan dengan kepentingan negara, seperti untuk kepentingan peningkatan kepatuhan masyarakat terhadap pembayaran pajak dan peningkatan penerimaan negara di sektor pajak.Banks as financial institutions, their existence is very dependent on the people’s trust who become their customers. The community has trusted banks as institutions that store customer funds, manage and channel back to the community in the form of loans or credits. Therefore, to maintain the customer's trust, the bank must obey bank secrets provisions. This research uses descriptive qualitative research method in the form of normative legal research and laws and regulations studies related to bank secrecy, derived from literature such as constitutional court decision, books, journals, articles, magazines, and websites. The results reveal that there are several conditions under which bank secrets may be opened, but not all financial information and data of the client may be disclosed in public unless after approval by the Tax Authority after receiving a report from a financial services institution under the supervision of the Financial Services Authority. The unveiling of bank secrecy is permitted when it comes to the interests of the state, such as for the purpose of increasing public compliance of tax payments and increasing state revenues in the tax sector. 
Dampak Jaminan Fidusia Kredit Kendaraan Bermotor yang Tidak Didaftarkan terhadap Penerimaan Negara Bukan Pajak Akhmad Yasin
Jurnal Konstitusi Vol 17, No 4 (2020)
Publisher : The Constitutional Court of the Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.502 KB) | DOI: 10.31078/jk1746

Abstract

Motor vehicles ownership through finance companies can be realized after going through a series of procedures before a notary and fiduciary registration office. However, this series of procedures are not done by finance companies in providing motor vehicle financing to consumers. Increasing consumer financing to the public for motor vehicles ownership should also increase the number of non-tax state revenues from fiduciary guarantees. The study purpose is to know the legal consequences for fiduciary recipients who did not register their fiduciary guarantees and to know the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The formulation of the problem in the research question is how the legal consequences for fiduciary recipients who do not register their fiduciary guarantees and how the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The research method used is descriptive qualitative normative legal research using secondary data. The study results found that fiduciary finance companies/ recipients did not register their fiduciary guarantee, so they committed illegal acts by utilizing third parties to execute motorized vehicles that were not actually burdened with fiduciary guarantees. The executor’s right to fiduciary recipient is legally flawed because he does not hold a fiduciary guarantee certificate as a result of not registering a motorized vehicle as a fiduciary guarantee. The impact on state finances because they were not registering motor vehicles as fiduciary guarantees at the fiduciary registration office resulting in non-tax revenue (PNBP) being not optimal for the state.
Konsep Regulasi Berbasis Risiko: Telaah Kritis dalam Penerapannya pada Undang-Undang Cipta Kerja Akhmad Yasin
Jurnal Konstitusi Vol. 18 No. 1 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.701 KB) | DOI: 10.31078/jk1814

Abstract

The Law on Job Creation emphasizes the ease of doing business. One of the things that is of concern is the simplification of business permit. The concept of risk-based regulation is attractive to simplify the programs due to the assumption that it may cut off a number of licenses. However, the application of risk analysis to screen permits is something different from other countries. In addition, the application of risk-based regulations also needs to pay attention to the critique that is not accommodated in the Law. This paper describes 4 (four) critiques of the application of risk-based regulation in the Law, (i) the omnibus format confuses risk assessment, (ii) volatility risk has not been considered, (iii) systemic risk has not been considered and (iv) potential “regulatory capture”. Conceptually, the application of risk-based regulation has sparked an academic discourse regarding the broad understanding of regulation that has evolved far from the narrow meaning in academic discourse in Indonesia which defines it only as a statutory regulation.
Keterkaitan Kerahasiaan Bank dan Pajak: Antara Kepentingan Negara dan Pribadi Akhmad Yasin
Jurnal Konstitusi Vol 16, No 2 (2019)
Publisher : The Constitutional Court of the Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.91 KB) | DOI: 10.31078/jk1621

Abstract

Bank sebagai lembaga keuangan, eksistensinya sangat tergantung dari kepercayaan masyarakat yang menjadi nasabahnya. Masyarakat telah memercayai bank sebagai institusi yang menyimpan dana nasabah, mengelola dan menyalurkan kembali kepada masyarakat dalam bentuk pinjaman atau kredit. Oleh karena itu, untuk menjaga kepercayaan nasabah tersebut, bank harus mematuhi ketentuan mengenai rahasia bank. Permasalahan dalam penelitian ini adalah mengetahui dalam kondisi bagaimana rahasia bank dapat diakses, pihak-pihak mana yang wajib menjaga kerahasiaan bank, adakah keterkaitan kerahasiaan bank dengan pajak, dan perlukah kerahasiaan bank yang terkait pajak dihilangkan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian mengungkapkan bahwa terdapat beberapa kondisi dimana rahasia bank boleh dibuka, tetapi tidak semua informasi dan data keuangan nasabah boleh dibuka di hadapan publik kecuali setelah adanya persetujuan dari Otoritas Pajak dan setelah mendapat laporan dari lembaga jasa keuangan di bawah pengawasan Otoritas Jasa Keuangan. Pembukaan rahasia bank diperbolehkan apabila berhubungan dengan kepentingan negara, seperti untuk kepentingan peningkatan kepatuhan masyarakat terhadap pembayaran pajak dan peningkatan penerimaan negara di sektor pajak.Banks as financial institutions, their existence is very dependent on the people’s trust who become their customers. The community has trusted banks as institutions that store customer funds, manage and channel back to the community in the form of loans or credits. Therefore, to maintain the customer's trust, the bank must obey bank secrets provisions. This research uses descriptive qualitative research method in the form of normative legal research and laws and regulations studies related to bank secrecy, derived from literature such as constitutional court decision, books, journals, articles, magazines, and websites. The results reveal that there are several conditions under which bank secrets may be opened, but not all financial information and data of the client may be disclosed in public unless after approval by the Tax Authority after receiving a report from a financial services institution under the supervision of the Financial Services Authority. The unveiling of bank secrecy is permitted when it comes to the interests of the state, such as for the purpose of increasing public compliance of tax payments and increasing state revenues in the tax sector. 
Dampak Jaminan Fidusia Kredit Kendaraan Bermotor yang Tidak Didaftarkan terhadap Penerimaan Negara Bukan Pajak Akhmad Yasin
Jurnal Konstitusi Vol 17, No 4 (2020)
Publisher : The Constitutional Court of the Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.502 KB) | DOI: 10.31078/jk1746

Abstract

Motor vehicles ownership through finance companies can be realized after going through a series of procedures before a notary and fiduciary registration office. However, this series of procedures are not done by finance companies in providing motor vehicle financing to consumers. Increasing consumer financing to the public for motor vehicles ownership should also increase the number of non-tax state revenues from fiduciary guarantees. The study purpose is to know the legal consequences for fiduciary recipients who did not register their fiduciary guarantees and to know the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The formulation of the problem in the research question is how the legal consequences for fiduciary recipients who do not register their fiduciary guarantees and how the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The research method used is descriptive qualitative normative legal research using secondary data. The study results found that fiduciary finance companies/ recipients did not register their fiduciary guarantee, so they committed illegal acts by utilizing third parties to execute motorized vehicles that were not actually burdened with fiduciary guarantees. The executor’s right to fiduciary recipient is legally flawed because he does not hold a fiduciary guarantee certificate as a result of not registering a motorized vehicle as a fiduciary guarantee. The impact on state finances because they were not registering motor vehicles as fiduciary guarantees at the fiduciary registration office resulting in non-tax revenue (PNBP) being not optimal for the state.