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Bismar Nasution
Universitas Sumatera Utara
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STRUKTUR REGULASI INDEPENDENSI OTORITAS JASA KEUANGAN Bismar Nasution
Jurnal Hukum dan Peradilan Vol 3, No 3 (2014)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.3.3.2014.281-294

Abstract

A non-independent regulatory structure in the financial services sector had already conduced poor economic condition for some countries in the 1990s. Learned from that experience, the existence of OJK in Indonesia must be supported by the existence of an independent regulatory structure so that the purpose of OJK being formed in the first place can be materialized. The existence of the independent regulatory structure, can be measured by OJK’s independence in terms of regulation, supervision, institutional, and independence in terms of financing. In the context of OJK in Indonesia, the independent regulatory structure, is not intended to make OJK as a catalyst for economic development or a referee for a fair play. OJK’s independence must be played to balance the interests of the government, consumer, and financial services industry so that the direction of economic policy can go hand in hand. Though not in the perfect shape yet, the regulation of OJK has already adopted all aspects from that independent regulatory structure. It was said not in the perfect shape yet, because a harmonization is still needed on a number of laws and regulations relating, and establishment of implementing regulations at the technical level of operational. With these, OJK is expected to be more objective and also can run its authority adequately, transparently, and accountably. Furthermore, OJK is expected to have a sufficient legal authority to conduct an investigation into the financial services issues. Keywords: Regulatory structure, independence, OJK
AKIBAT HUKUM ATAS PENENTUAN HARGA TRANSFER ANTAR NEGARA (TRANSFER PRICING) YANG TIDAK WAJAR PADA PERSEROAN TERBATAS Lesley Lesley; Bismar Nasution; Bastari Bastari
Jurnal Darma Agung Vol 30 No 2 (2022): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i2.2502

Abstract

Tax is one of the biggest income for implementing development. In reality, however, many business people attempt to avoid tax by doing many wrong ways, and one of them is by doing unreasonable transfer pricing among them who have special relation such as transaction on multinational limited liability companies. The research used juridicial normative method which analyzed secondary data obtained from primary, secondary, and tertiary legal materials. The whole data were gathered by conducting library research method and analyzed qualitatively. Transfer pricing is under pricing and over pricing in which when it is not done according to reasonable price, it is the practise for avoiding tax. Legal remedy in fiscus toward this practise is by using Advance Pricing Agreement (APA) and tax audit in which legal product which can be issued is SKPKB (unpaid tax certificate) as one of the causes of dispute in tax due to the disagrement between fiscus and taxpayers. Legal remedy can be filed upon the SKPKB to the Tax Court. Legal remedy for the decision can be filed to the court of appeals, and if the verdict does not satisfy the taxpayer, he can file judiciala review. When the Court states that the taxpayers are required to pay the unpaid tax as it is specified in the SKPKB, and when taxpayers do not pay in due time, DJP can do its duty to do tax collection. When the whole assets of the limited liability company are inadequate to pay the tax, DJP can collect the tax of the personal property of the persons in charge of the company such as directors, commissioners, and shareholders.
Pertanggungjawaban Pejabat Dibawah Direksi BUMN dalam Pengadaan Barang dan Jasa yang Menggunakan Anggaran Perusahaan Floraulina Theadora Tarigan; Bismar Nasution; Mahmul Siregar; Suhaidi Suhaidi
Locus Journal of Academic Literature Review Volume 2 Issue 2 - February 2023
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v2i2.135

Abstract

BUMN merupakan salah satu pilar ekonomi dan hukum berperan menghasilkan barang dan atau jasa yang diperlukan dalam rangka mewujudkan sebesar-besarnya kemakmuran masyarakat, melalui badan usaha seperti PT. PLN (Persero). PT. PLN (Persero) yang mengalami masalah hukum berkaitan dengan Pengadaan Barang dan/atau Jasa yang dilakukan dengan menggunakan anggaran dari perusahaan itu sendiri. Menteri BUMN mengeluarkan Peraturan Menteri Negara Badan Usaha Milik Negara: PER-05/MBU/2008 sebagaimana telah diubah dengan PER-15/MBU/2012 tentang Pedoman Umum Pelaksanaan Pengadaan Barang dan/atau Jasa Badan Usaha Milik Negara (BUMN). Banyak pengadaan barang/jasa di BUMN yang menggunakan anggaran BUMN dikenakan pasal-pasal tindak pidana korupsi tanpa melihat terlebih dahulu mengenai pertanggungjawaban pejabat di bawah direksi BUMN. Pada prinsinya Pejabat yang bertanggungjawab di BUMN adalah direksi. Kenyataannya banyak pejabat dibawah direksi BUMN yang terjerat pasal-pasal tindak pidana korupsi tanpa mempertimbangkan doktrin pertanggungjawaban direksi, dalam hal ini bukanlah menjadikan suatu bentuk perlindungan bagi pejabat di bawah direksi tersebut. Namun untuk menentukan pejabat di bawah direksi tersebut bersalah atau tidak hendaklah dilakukan pembuktian dari prinsip business judgement rules apakah ada itikad baik dalam pengelolaan BUMN tersebut.
Tanggungjawab Penyelenggara Layanan Peer to Peer Lending Terhadap Resiko Kerugian Pengguna Layanan Peer to Peer Lending Berdasarkan POJK No. 77/POJK.01/2016 Tentang Layanan Pinjam Meminjam Uang Berbasis Teknologi Informasi Laurentia Ayu Kartika Putri; Bismar Nasution; Sunarmi Sunarmi; Mahmul Siregar
Mahadi: Indonesia Journal of Law Vol. 1 No. 2 (2022): Edisi Agustus
Publisher : Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/mah.v1i2.9272

Abstract

Peran OJK yang tampak dari POJK No. 77/POJK.01/2016 Tentang Layanan Pinjam Meminjam Uang Berbasis Teknologi Informasi mengatur mengenai pemberian izin kepada penyelenggara layanan peer to peer lending, mengatur jalannya praktik peer to peer lending, mengawasi penyelenggara layanan peer to peer lending, dan memberikan sanksi bagi penyelenggara yang melakukan pelanggaran terhadap aturan POJK No. 77/POJK.01/2016 Tentang Layanan Pinjam Meminjam Uang Berbasis Teknologi Informasi. Tanggungjawab penyelenggara layanan peer to peer lending sering kali tersamarkan, sedangkan pihak pemberi pinjaman dan penerima pinjaman bisa mengalami risiko kerugian dalam menjalankan proses pinjam meminjam. Jenis penelitian yang digunakan adalah penelitian hukum yuridis normatif menggunakan pendekatan perundang-undangan (statue approach). Teknik pengumpulan data yang digunakan adalah dengan studi pustaka (library research) yakni pengumpulan data yang dilakukan secara studi kepustakaan dan peraturan-peraturan yang berhubungan dengan tujuan penelitian. Sumber data yang digunakan menitikberatkan pada data sekunder yang terdiri dari bahan hukum primer, sekunder dan tersier. Analisis dilakukan menggunakan metode kualitatif terhadap data primer dan data sekunder. Tanggung jawab dari penyelenggara peer to peer lending diatur dalam Pasal 37 POJK Nomor 77/POJK.01/2016 tentang Layanan Pinjam Meminjam Uang Berbasis Teknologi Informasi yaitu : “Penyelenggara wajib bertanggung jawab atas kerugian Pengguna yang timbul akibat kesalahan dan/atau kelalaian, Direksi, dan/atau pegawai Penyelenggara.” Tanggung jawab penyelenggara hanya sebatas pada kesalahan dan/atau kelalaian dalam menjalankan kegiatan usaha Penyelenggara dan/atau pihak ketiga yang bekerja untuk kepentingan Penyelenggara.
Co-Authors Ashri Azhari Baeha Bastari Bastari Dwi Putri Rezky Sihite Dwi Rahmawati Edy Yunara Faisal Anshari Dwana Fernando Enrico Fermi Partahi Floraulina Theadora Tarigan Hendra Adiwijaya Laurentia Ayu Kartika Putri Lesley Lesley MAHMUL SIREGAR Suhaidi Suhaidi Sumurung P Simaremare Sunarmi, Sunarmi Surtan Harista Muda Hasibuan T. Devi Keizerina Azwar Venia Utami Keliat Vina Trinanda Dewi