Angkawan, William Putra (2019) Kewajiban Penetapan Pemilik Manfaat Bagi Korporasi Berbentuk Yayasan Dalam Rangka Pencegahan Dan Pemberantasan Tindak Pidana Pencucian Uang Dan Tindak Pidana Pendanaan Terorisme. Sarjana thesis, Universitas Brawijaya.
Abstract
Seiring perkembangan jaman, kehadiran korporasi banyak memberikan arti yang besar bagi dunia dan memberikan kontribusi bagi perkembangan suatu negara, terutama dalam bidang ekonomi, misalnya sebagai salah satu sumber pemasukan negara dalam bentuk pajak maupun devisa. Namun korporasi tidak hanya memberikan kontribusi yang berdampak positif, karena terdapat korporasi yang memberikan dampak negatif yang tentu saja berpotensi menyebabkan kerugian bagi negara. Pada masa ini banyak korporasi yang melakukan penghindaran pajak yang mengakibatkan pendapatan negara berkurang dan pembangunan menjadi terhambat. Hal itu bisa terjadi karena korporasi memanfaatkan kekosongan atau ketidakjelasan peraturan perundang-undangan. Hal inilah yang memberikan dasar potensial penghindaran pajak secara yuridis. Selain dapat mengakibatkan kerugian pajak pada negara, suatu korporasi juga dapat dijadikan sarana, baik langsung maupun tidak langsung oleh pelaku tindak pidana yang merupakan pemilik manfaat dari korporasi tersebut untuk melakukan tindak pidana pencucian uang dan pendanaan terorisme, yang tentu saja memberi dampak negatif terhadap perekonomian suatu negara. Jenis penelitian yang dipergunakan adalah yuridis normatif. Penelitian hukum normatif adalah suatu prosedur ilmiah untuk menemukan kebenaran berdasarkan logika keilmuan dari sisi normatifnya yang obyeknya adalah hukum itu sendiri. Metode pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan perundang-undangan (statute approach) dan pendekatan konsep (conceptual approach).
English Abstract
Along with the times, many corporations carried out tax evasion which resulted in reduced state revenues and constrained development. This can happen because corporations take advantage of the void or unclear laws and regulations. This is what provides a potential basis for juridical tax avoidance. In addition to causing tax losses to the state, a corporation can also be used as a means, either directly or indirectly, by criminal offenders who are the beneficial owners of these corporations to commit money laundering and terrorism financing, which of course has a negative impact on an economy country. The research method in this research is normative juridical by using the statutory approach (statue approach) and conceptual approach. Types and sources of legal materials used in conducting this research are primary, secondary and tertiary legal materials. Legal materials obtained through literature study, legislation, legal articles and so on are linked and put together so that researchers can present them in a more systematic form of writing to answer the problems that have been formulated. Legal materials obtained through library studies, legislation, legal articles and so on are linked in such a way that researchers can present them in a more systematic form of writing to answer the problems that have been formulated. Based on research that has been done it is known that; (1) The meaning of the mandatory words in Article 3 paragraph 1, Article 14 paragraph 1, Article 30 of Presidential Regulation Number 13 Year 2018 is a must that must not be abandoned. The corporation is obliged to determine the beneficial owner and apply the principle of recognizing the beneficial owner. Obligations in the transitional provisions for corporations that have obtained approval, are in the process of registering, ratifying14 14 approvals, amendments, notices and permits, are given no later than 1 year from the entry into force of this Presidential Regulation must follow the rules for applying the principle of recognizing the Beneficiary Owner. (2) Applying the principle of Beneficiary Owners to the Foundation is inappropriate, because the Foundation is a non-profit corporation that was established not for profit but to achieve goals in the social, religious and humanitarian fields. So in the Foundation there are no parties who can specifically be called the Beneficiary. (3) The legal consequences if they do not comply with Presidential Regulation number 13 of 2018 contained in article 24, it is stated that Corporations that do not comply with Presidential Regulation number 13 of 2018 will be subject to sanctions in accordance with the prevailing laws and regulations, but to date not mentioned expressly what statutory regulation is meant and what sanctions will be imposed.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2019/429/052001079 |
| Subjects: | 300 Social sciences > 345 Criminal law |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | Agus Wicaksono |
| Date Deposited: | 21 Jul 2020 12:39 |
| Last Modified: | 31 Jul 2020 07:08 |
| URI: | http://repository.ub.ac.id/id/eprint/179484 |
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