[English Version and Chinese Version]

The History of the Indonesia Law

In the last 1600st, Indonesia was conquered by Netherlands and it was continued until for more than 300 years. As the result of the colonization was the born of the new former regulations related to the law. Hence, Indonesia’s first time to recognize the law and it was collected in the law book of codification, besides there is another unwritten law, which lived among the civilians, called ‘custom law’. In its developments, also recognized ‘islamic law’ which is forced to muslim Indonesia native. So now, all of the prevailing laws in Indonesia are totally three (3) kinds and still being forced until now. The enforcement of all of the laws is based on the classification of the civilians (article 131 IS jo. 163 IS). For the west european class and chinese class is enforced by west law (can be said as written law), for the moslem Indonesia native is enforced by islamic law, while for non-muslim indonesia native is enforced by custom law.

The west law is a product of law which was created by the Netherlands as the conqueror. The prevailing law books originally come from france as a country which had been conquering Netherlands for several years. So, the origin of the prevailing laws in indonesia could be said that similar with the law in france. Those Netherlands’s inheritance can be categorized into two kinds of law book, are criminal code book , also recognized as KUHP and civil code book, also recognized as KUHPer. Criminal code book consists of the governing of the relations between civilian and state, including the punishments for the one who commits a crime such as murdering, stealing, etc. Whereas, the civil code book consists of the governing of the relationship between the civilians, by giving a guidance how to behave in the relation with business matter, the marriage, the divorce, etc. Those two law books has been applied for a long term since the colonization era and still being applied until now and never been changed or modified. But actually, Netherlands itselves, has experienced several times of the modification and the changing of the law books, for instance, the civil code in Netherlands has been modified from four chapters to nine chapters, the new one is called “Nieuw Burgerlijk Wetboek”. Facing to the development of the civilians recently, now has been the right time to change or modify the KUHP and the KUHPer to the new one.

印尼法律

当1600时的年代， 印度尼西亚被荷兰已征服过大概是三年多了。因此，荷兰的征服发生这么多的规则关于法律法律方面。是从这里， 印尼就开始认识法则，不过定型了成一本法典书，跟法则有同样的地位，另外有了不成文法运行了在人民当中，称作风俗法。在他的发展以后，被辨认一个叫做蓝度发，为蓝度社会适用的。因而，适用法律在印尼完全都是有三种，而且，还是用到至现在。法律的应用是根据人民分数 (Article 131IS jo. 163 IS)。为欧阶级和华人阶级使用了西方法典（成文法），为蓝度印尼本地阶级使用了蓝度法典，以及为非蓝度印尼本地阶级使用了风俗法。

西方法是荷兰征服者的出产物。那所适用法典书来源自法国，是以前征服过荷兰。所以， 印尼法典书的本源可至少好像法国拥有的。荷兰的继承物可分列两（2）种的法典书，就是刑法法典书，可以叫作KUHP和民法法典书，可以叫作KUHPer。刑法法典书包括一种规则，关于人民和国家的关系，可以说内容是各种各样的惩罚要是发生了罪行烦公共利益和私立利益 譬如，杀人罪，抢劫罪，等等。不过，民法法典书包括规则，关于人民和人民的关系，也可以说当作指导人民相互做关系，譬如，生意事情，结婚事情，离婚事情，等等。 这两本法典书被使用了自从征服的时代，不过从没变化新的书。按照几个文学来说，荷兰自己已经转变他的法典书成为新的。例如，荷兰的民法法典书已经转变了成为，称作‘Niuw Burgerlijk Wetboek’(新民法法典书)，以前包括四个部分但是现在变成了九部分。面对社会发展得这么快最近，已经到了时间把印尼的法典书变化新的。

How to get Indonesia Citizenship in Indonesia for foreign based on UU No. 12 Tahun 2006 about Citizenship?

How to get Indonesia Citizenship in Indonesia for foreign based on UU No. 12 Tahun 2006 about Citizenship?

-        Naturalisation

is the way for by foreigner to obtain Indonesian citizenship by fulfilling several requirements determined . According to Indonesia Laws about Citizenship under UU No. 12 Tahun 2006 in Article 9 stated some requirements which have to be fulfilled when they are applying for their citizenship are :

a.      Have reached 18 years old or have good married

b.    When they applied for their application, they has resided at least 5 years consecutively or 10 years not consecutively

c.      Health physically and mentally

d.      Can speak indonesian and acknowledge Indonesia constitution

e.      Never been sentenced for comitting criminal act pusnished for 1 year or take more.

f.       By obtaining indonesia citizenship, not make him be dual citizenship.

g.      Have a job or steady income

h.      Paying for naturalisation fee

     Those requirement has to be done and fulfilled by applicant before they applied for the citizenship. But, after they fulfill all of those requiement, “They can make an application written in Indonesian formal language which sticking by paper stamp forward to President through the minister”, according to Article 10 Indonesian Citizenship Laws. “ After the Presiden received the application within the period of 3 months has to be decided by President Decree if the application is granted, and give a reasonable reason whether the application is rejected , the decree has to be delivered to the applicant not late than 14 days” (Article 13 paragraph 3). “After the decree obtained by the applicant, in the period of 3 month, he will be called to give an oath and that decree valids immediatly when the oath is uttered” (Article 14). More specific information was set out in Government Regulation No. 2 Tahun 2007.

-        Citizenship by reward from government

According to Article 20 Indonesian Citizenship Laws stated,”Foreigner who has contributed to Indonesia or for the reason of National Interest could get Indonesia Citizenship after obtaining the consideration of the Legislature, except the giving of citizenship caused the people concerned have dual-citizenship.”

-        Marriage with local people

A foreigner person could obtain indonesian citizenship by marriage after he fulfilled some requirement specified by Laws. In Article 32 was mentioned that “ (1) He has to reside at least 5 years consecutively or 10 years not consecutively in Indonesia before he sent the application to minister. (2) With holding indonesian citizenship will not make him be dual-citizenship.”

Dual - Citizenship? How the laws regulates this ?

            There some ways which a person could get dual citizenship but commonly we could find if a person who has parents Indonesian and was bornt in a country adhering to the principal of ius soli. That person will get Indonesia cintizenship from the parents and get other county’s citizenship because born in that country.

              According to Article 6 Indonesian Citizenship Laws stated that “The person who had dual-citizens could hold it until he was 18 years old and after that he was given a chance to choose want to get Indonesian citizen or other country citizen. He was given time to consider in period of 3 years before he was 21 years old. Whether until he was 21 years old and he didn’t choose any citizenship , so he got loss of his indonesia citizenship.”

When he was 18 years old until 21 years old , he was given two right:

a.      Option Right : the right to accept either citizenship

b.      Repudiation Right : the right to decline either citizenship

          In case, he rejected indonesian citizenship , “He had to return all citizenship documents to immigration office within the period of 14 days after the rejection. But, if he accepted indonesian citizenship, he had to show to immigration official the statement he reject foreign citizenship.” ( according to Government Regulation No. 2 Tahun 2007)

           “Whether he was born before the laws is enacted , so he can obtain his citizenship by sending application to minister within the period of 4 years after the laws UU No. 12 Tahun 2006 enacted.” , according to Article 41 Indonesian citizenship laws UU No. 12 Tahun 2006.

Reclaiming citizenship

               Based on Article 31 and 32 Indonesian citizenship laws UU No. 12 Tahun 2006 , “ A person who has ever had Indonesian citizenship and loss because he choosing other citizenship or applying other citizenship, he can obtain his indonesian citizenship back without through the procedure for naturalisation referred to Article 9.” It is usually for the one has choose other coutry citizenship or applying for other country citizenship but want to get back his indonesia citizenship. They could get back the indonesian citizenship without needing any requirement because he had ever got indonesian citizenship so he is acknowledged had fulfilled all of the requirements. According to Article 33 Indonesian citizenship laws UU No. 12 Tahun 2006 , “The approval or rejection will be  given by minister 3 months after the application was received”

The Paper of Responsibility of Profession Final Exam in Odd Semester Term for the Period of 2011-2012

1.      There was a couple of husband and wife , involved in a dispute about the ownership of propery after they were divorce and this dispute was brought to the court. The judge offered the parties mediation before they bring this case to the court. Then , they accepted the judge’s suggestion and the judge also take part as the mediator. One day, the meditor met the husband and gives the clue to win the case. The court began tomorrow... .

Please analyze the case and give your legal opinion with relating to responsibility of mediator profession !

Legal Fact :

The mediator gave the husband advice and clue to win the case

Legal Issue:

Could  a mediator give any clues or other things to help one parties win the case?

Regulation:

Article 3 and Article 9 Mediator Code of Conduct

Analyzing:

According to Mediator Code of Conduct, in Article 3 said that “A mediator in carrying his duty must be impartial to either party.” In this case case that mediator has violated that provision with making approcahing with the husband and give the clue to win the case. And was also stated in Article 9 that “During the mediation , mediator strictly prohibited hold a special relation which related to the case.” This provision was also broken y the mediator by hold a meeting with either parties.

Conclusion:

That mediator didn’t act in accordance with the profession code of conduct and should be given appropriate sanction.

2.      Mr. A works as an Arbitor in BAPMI ( The National Body of Indonesia Capital Market Arbitor). Mr x handled a case of Acquisition of PT B. Mr. A knew that that Acquisition will bring the bad impact to stock indeks of PT B in Indonesia Stock Exchange. So, Mr A told his broker in Indonesia Stock Exchange to sell all of stock in PT B.

Please analyze the case and give your legal opinion with relating to responsibility of arbitor profession !

Legal Fact :

The Arbitor knows about the condition of PT B company and told his broker to sell out all of the stocks in PT B.

Legal Issue:

Is the that arbitor action can be justified?

Regulation

Arbitor Code of Conduct and Capital Market Regulation

Analyzing:

If we take alook to Arbitor Code of Conduct in Article 1 (J) “An arbitor has to keep maintain the confidentiality of the data dan information received , known, and obtained from the parties in connection with the case which was settled through Arbitration.” From this provision, I could say that arbitor is not justified to give any infomation and use that information from the cases to get personal benefit. Moreover, the act of that arbitor can also be categorized as insider trading in capital market which make transaction based on material information obtained which there is relation on stock price of a company.

Conclusion:

Those Arbitor broke the provision of his profession code of conduct and Capital Market regulation dan should get sanction.

3.      Airin is an elected Mayor in Tangerang Selatan by the decision of Regional Electoral Commission. As we have known that Airin also served as a public notary in her region.

Legal Fact:

Airin served as Mayor in Tangerang Selatan and also served as a notary

Legal issue:

Could she serve concureently?

Analyzing:

In article 7 (d)  Notary Regulation stated that “ A Notary must not serve as patublic official concurrently”. It means to carry out her duty as mayor , then she should take “vacuum” status for her notary. This is should be done to uphold the dignity of a notary because notary is a noble profession which called officium nobile, and prevent confict of interest both based on personal gain.

Conclusion :

Airin has to take leave of her notary during her mayor period.

4.      Recently, was found many judge get taking bribed for wining some cases.

a.      Please explain the term of Panca Dharma which has to obeyed by all of Judges!

Kartika          : Trust in God and act on behalf of God

Cakra            : Uphold justice

Candra          : Wise and respectable

Sari                : Virtuous and good character

Tirta              : Honest

b.      Please attach the case with those terms !

That judge broke the term of Tirta which means ”Honest”. He has been not be honest to himself to settle the case and to the injured party and also he broke the term of Cakra because the judge’s decision is not according to the legal fact but has been influnced by the bribes.

5.      Analyzing your group’s videos dan give legal opinion ! 

Soal UAS Aspek Hukum dalam Transaksi Keuangan smt ganjil 2011-2012

Soal UAS Aspek Hukum dalam Transaksi Keuangan smt ganjil 2011-2012

1.      Tuan A memiliki sebuah PT B yang telah listing di pasar modal. Kemudian asset2 yg dimiliki Tuan A adalah tanah di daerah x , pabrik untuk menjalankan kegiatan usaha, mesin pabrik, piutang-piutang dari pihak ketiga, dan asuransi

I.                 Apabila Tuan A ingin mengembangkan usahanya, menurut anda kira-kira alternatif apakah yang paling cocok bagi Tuan A untuk mendapatkan dana !

1.      Dapat menerbitkan saham baru PT B di bursa untuk mendapatkan fresh money

2.      Dapat melakukan penjualan obligasi di bursa dengan melakukan penawaran umum obligasi (Obligation Initial Public Offering)

II.               ketika tuan A ingin menerbitkan obligasi , maka jaminan apa saja yang dapat diberikan Tuan A ?

1.      Tanah à jaminan hak tanggungan ( UU No. 4 Tahun 1996)

2.      Pabrik à jaminan Fidusia (UU No. 42 Tahun 1999)

3.      Mesin à jaminan hak tanggungan (kalau menempel tanah) atau Jaminan Fidusia apabila tidak menempel

4.       Piutang à jaminan Gadai / Jaminan Fidusia

5.      Asuransi à Jaminan Gadai / Jaminan Fidusia

III.              Siapa saja pihak yang terlibat dalam penawaran umum obligasi?

1.      Wali amanat / Trustee

2.      Emiten

3.      Rating agency

4.      Paying agent

5.      Agen penjual , etc

IV.              Perjanjian apa saja yang dibuat dalam penawaran umum obligasi?

1.      Kontrak perwaliamanatan à antara wali amanat dengan emiten

2.      Perjanjian emiten dengan pemegang obligasi

3.      Perjanjian emiten dengan agen penjual

4.      Perjanjian emiten dengan rating agency, etc

V.               PT  B kemudian melakukan peminjaman uang secara sindikasi dari bank Mandiri sebagai arranger untuk mencari dana sebesar  katakan 500. Kemudian bank mandiri bergabung dengan bank danamon dengan komitmen 100 , bank bca dengan komitmen 100 , bank mandiri 100, bank of china 100 , bank of korea 100.

a.      Jika kemudian pemerintah menerbitkan regulasi yang melarang peminjaman dari asing, namun penarikan telah dilakukan oleh debitur, apakah bank asing dapat menuntut kembali uang yang telah ditarik?

Bisa , dengan syarat bahwa telah diberitahukan kepada agen bahwa ia keluar dari sindikasi dan debitur tahu.

b.      Adakah kewajiban bagi bank lain untuk mentalangi bank asing tersebut dalam melaksanakan kewajiban bank asing tersebut ?

Tidak , karena tanggung jawab setiap bank terpisah.

c.      Jika anda lawyer dari PT B , langkah hukum apa yang dapat ditempuh?

Dengan melihat kepada perjanjian yang dibuat dengan arranger bank mandiri untuk melakukan sindikasi 500, maka bank mandiri berkewajiban untuk mencari bank lain untuk ikut dalam sindikasi.

VI.                Berkaitan dengan pengalihan piutang bank satu ke bank lain (soalnya lupa :P)

VII.            Ketika seseorang ingin membangun sebuah power plant, maka hal-hal apa saja yang perlu diperhatikan berkaitan dengan masalah hukum atau masalah komersial lainnya?

-        Perjanjian-perjanjian seperti Power Puchase Agreement, O&M Agreement, fuel supply Agreement, dkk

-        Lokasi à jangan sampai lokasi yang sulit dijangkau membuat mobilisasi menjadi sulit

-        Persetujuan masyarakat sekitar untuk membangun power plant

-        Government approval

2.      Can u explain why power puchase agreement is the most important from all the contracts?

In my opinion, before we make other agreements such as EPC contract, fuel supply contact , we have to make power purchase agreement because Power Purchase Agreement (PPA) is initial agreement to determine what the next steps we have to do or take before we make other agreement . Logically, what for we make any contract if there is no any buyer ( in this case PPA we made with the buyer , electricity utility)

3.      Please make list of agreement when we want to make Project Company?

-        Power Purchase Agreement (PPA)

-        Loan Agreement

-        Fuel Supply Agreement

-        O&M Agreement

-        Government Aprroval

4.      In building project company, what probem and rist that usually come and how does I. Sponsor/ owner II. EPC Contractor deal with those things?

The risk which perhaps come when building project company:

-        Didn’t get any loan or maybe lack of loan

-        Default

-        The project is not on time to be accomplished

For the sponsor:

-        To get the certain loan , so the sponsor can give any security to guarantee the payment of the debts such as secured by all asset in project company which will be executed if the sponsor can’t pay off

-        Default à if made by the EPC contractor àEPC contractor have to give compensation and he has to find other EPC to subtitute

         If made by the sponsor  à the sponsor has to give compensation to all parties project

For the EPC

-        Making timeline so the project will be performed on schedule. 

Hukum Surat Berharga : Catatan Perbedaan Wesel , Cek , dan Surat Sanggup

Catatan Perbedaan Wesel , Cek , dan Surat Sanggup

Surat berharga :

-        Bukti tuntutan hutang

-        Pembawa hak

-        Mudah diperjualbelikan (Purwosucipto)

Apakah perbedaan antara surat berharga dengan surat yang berharga ?

Surat berharga:

-        mudah dialihkan (dari sifatnya : biasanya atas pengganti to order atau atas bawa to bearer)

-        bersifat objektif karena dinilai berharga bagi semua orang , maka konsekuesinya adalah mudah diperjualbelikan

-        contoh : cek , wesel, promissory note , dll

Surat yang berharga:

-        sukar dialihkan

-        bersifat subjektif artinya hanya bernilai bagi beberapa orang

-        contoh sertifikat tanah , cek atas nama ( op name)

Syarat formil surat berharga:

1.      tertulis

2.      janji bayar/perintah bayar tak bersyarat

3.      sejumlah uang tertentu

4.      tanggal pembayaran

5.      tanda tangan penerbit

6.      mudah dialihkan

7.      tanpa jaminan

Syarat materiil surat berharga:

-        sama dengan perikatan dasar ( underlying transaction)

-        jumlah nya sama dan tidak berubah (assignibility)

Wesel  (pasal 100 –pasal 173)

-        Pasal 100 Surat wesel memuat: (KUHD 174, 178,)

1.      pemberian nama "surat Wesel", yang dimuat dalam teksnya sendiri dan dinyatakan dalam bahasa yang digunakan dalam surat itu; (AB. 18.)

2.      perintah tak bersyarat untuk membayar suatu jumlah uang tertentu; (KUHD 104 dst.)

3.      nama orang yang harus membayar (tertarik); (KUHD 102.)

4.      penunjukan hari jatuh tempo pembayaran; (KUHD 101, 132 dst.)

5.      penunjukan tempat pembayaran harus dilakukan; (KUHD 101, 103, 126.)

6.      nama orang kepada siapa pembayaran harus  dilakukan, atau orang lain yang ditunjuk kepada siapa pembayaran itu harus dilakukan; (KUHD 102, 109a.)

7.      pernyataan hari ditandatangani beserta tempat penarikan surat Wesel itu; (KUHD 101.)

8.      tanda tangan orang yang mengeluarkan surat Wesel itu (penarik). (KUHD 106 dst.)

-        adalah perintah bayar tak bersyarat dari penerbit (issuer/ drawer) kepada tertarik (drawee) untuk membayar sejumlah uang kepada penerima atau pemegang wesel (holder).

-        Dibagi atas : wesel atas nama atau wesel kepada pengganti , wesel atas unjuk , dan wesel “tidak kepada pengganti”

-        wesel atas nama dengan wesel kepada pengganti sama saja.

-        Peralihan : wesel atas nama dan kepada pengganti à endorsment (pasal 110 (1) KUHD

                      wesel atas unjuk à penyerahan fisik 

                      wesel “tidak kepada pengganti” à cessie (pasal 110 (2) KUHD)

-        Jangka berlaku wesel atas unjuk : 1 tahun setelah ditandatangani (pasal 122 KUHD)

-        Dalam hal terjadi non-akseptasi atau non pembayaran, pemegang surat berharga memiliki hak regres yaitu dengan menempuh cara:

a.      Membuat akta otentik disertai 2 saksi ( pasal 143 KUHD)

b.      Membuat pernyataan sederhana oleh holder dan ttd tersangkut (pasal 143d KUHD)

Cek ( Pasal 178- 229 KUHD)

-        Cek memuat: (KUHD 178)

1.      Nama ”cek", yang dimasukkan dalam teksnya sendiri dan dinyatakan dalam bahasa yang digunakan dalam alas-hak itu; (AB. 18.)

2.      perintah tidak bersyarat untuk membayar suatu jumlah uang tertentu;

3.      nama orang yang harus membayar (tertarik);

4.      penunjukan tempat pembayaran harus dilakukan; (KU HD 185.)

5.      pernyataan tanggal penandatanganan beserta tempat cek itu ditarik; (KUHD 1794.)

6.      tanda tangan orang yang mengeluarkan cek itu (penarik).

-        adalah perintah bayar tak bersyarat dari penerbit (issue/drawer) kepada tertarik (drawee) untuk membayar sejumlah uang tunai kepada penerima atau pemegang wesel (holder).

-        Tertarik pasti adalah bank

-        Perbedaan mendasar pada umumnya dengan wesel yaitu cek tidak dicantumkan tanggal bayar.

-        Dibagi atas : cek atas nama atau cek kepada pengganti , cek atas unjuk, dan cek “ tidak kepada pengganti”

-        Peralihan (transfer): cek atas nama atau kepada pengganti à endorsmen (pasal 191 KUHD)

                                       Cek atas unjuk à penyerahan fisik

                                       Cek “tidak kepada pengganti” à cessie (pasal 613 BW)

-        Jangka berlaku cek atas unjuk : 70 hari sejak diterbitkan (pasal 206 KUHD)

-        Untuk hak regres, langkah hukum yang ditempuh kurang lebih sama dengan wesel yaitu dapat membuat akta otentik, keterangan tertarik atau keterangan lembaga pemerintah. (pasal 217 KUHD)

-        Daluwarsa hak regres : 6 bulan sejak lahir hak regres terhitung dari hari pembayaran (pasal 229 KUHD).

Surat Sanggup (Pasal 174-177 KUHD)

-        Surat sanggup (KUHD 174) memuat :

1.       baik Klausula tertunjuk, maupun sebutan, “surat sanggup“ atau promes kepada tertunjuk, yang dimasukkan dalam teksnya sendiri dan dinyatakan dalam bahasa yang digunakan dalam atas-hak itu; (AB. 18.)

2.       penyanggupan tak bersyarat untuk membayar sejumlah uang tertentu;

3.      penunjukan hari jatuh tempo; (KUHD 132 dst., 1752.)

4.      penunjukan tempat pembayaran harus dilakukan; (KUHD 103, 126.)

5.      nama orang yang kepadanya pembayaran itu harus dilakukan atau yang kepada tertunjuk pembayaran itu harus dilakukan; (KUHD 102, 109a.)

6.      penyebutan tanggal, serta tempat surat sanggup itu ditandatangani;

7.      tanda tangan orang yang mengeluarkan alas-hak itu (penandatanganan)

-        Adalah janji bayar yang diberikan oleh penerbit kepada pemegang atas pembayaran sejumlah uang pada waktu tertentu.

-        Dibagi menjadi: surat sanggup kepada pengganti (atas nama:sama aja)à promissory notes

                        Surat sanggup atas unjuk    à  promes

-        Ketentuan yang lain sama dengan wesel : pasal 176 KUHD

Soal UAS Hukum Pajak semester ganjil 2011-2012

Soal UAS Hukum Pajak semester ganjil 2011-2012

Nama : Irvin Sianka Thedean

NPM : 0906519791

1.      Amir  adalah seorang pegawai yang sudah berkeluarga dan memiliki seorang dan istri tidak bekerja, dengan penghasilan 6 juta per bulan dan perusahaan menjamin amir dengan asuransi kesehatan juga dengan premi 50.000 perbulan. Hitung PPh yang wajib dibayar Amir setiap bulannya !

Penghasilan amir 1 tahun = 6.000.000

Premi asuransi yg dibayar pemberi kerja = 50.000 ( masuk ke dalam penghasilan karena ditanggung oleh pemberi kerja bedasarkan pasal 4 huruf n UU 36 tahun 2008 )

Penghasilan bruto 1 tahun (6.000.000 +50.000) x 12 bulan = 72.600.000

Penghasilan Tidak Kena Pajak (PTKP)

= 15.840.000 + 1.320.000 +1.320.000 = 18.480.000

Penghasilan Kena pajak (PKP) =72.600.000 -18.480.000 =54.120.000

Pajak pertahun =

5 % x  50.000.000 =2.500.000

15% x 4.120.00 = 618.000 à total =3.118.000

PPh setiap bulannya = 3.118.000 /12 = 259.833,33

2.      Amir baru saja menjual sepeda motor seharga 14 juta dengan meraup keuntungan sebesar 2 juta rupiah. Berapa PPn yang amir bayar dan masih harus dibayar?

Harga pembelian awal  = 14.000.000 – 2.000.000 =12.000.000

PPn 10% = 10% x 12.000.000 = 1.200.000 (PPn yang amir bayar)

Ppn penjualan = 10% x 14.000.000 = 1.400.000

Yang masih harus dibayar ke kas negara = 1.400.000-1.200.000 = 200.000

3.      Dalam pengadilan pajak ada 2 proses beracara, sebutkan dan jelaskan !

Ada 2 proses beracara =

a.      Proses beracara biasa

Tahapan-tahapannya lebih kompleks , ada gugatan , tanggapan , bantahan. ( lihat di slide )

b.      Proses beracara cepat

Tahapannya lebih singkat , tidak ada tanggapan dan bantahan. (lihat di slide)

4.      Mengapa dalam pajak bumi  dan bangunan serta bea atas hak milik bumi dan bangunan diikutsertakan dalam substansi UU Pajak dan Retribusi daerah?

Karena untuk PBB dan bea ditarik oleh pemerintah daerah sebagai instansi yang memiliki kompetensi untuk menentukan besarnya pajak persetiap lokasi di daerahnya. Besarnya pajak ditentukan oleh Perda maka dengan itu , PBB masuk dalam UU Pajak dan retribusi Daerah. ( pembagian pajak kalau tidak salah pusat 10 % , daerah = 90 % )

Alternatif link for slides after midterm exams:

1. Pajak kuliah 8 (8 November 2011
http://www.4shared.com/file/4k0AwZuM/PAJAK-GANJIL_2011-2012-8__huku.html 

2. Pajak kuliah 9 (15 November 2011)
http://www.4shared.com/document/uoq7D6my/PAJAK-GANJIL_2011-2012-9__Huku.html 

3. Pajak kuliah 10 (22 November 2011)
http://www.4shared.com/document/_gW4UsCC/PAJAK-GANJIL_2011-2012-10__Huk.html 

4. Pajak kuliah 13 (13 Desember 2011)
http://www.4shared.com/document/mtPkfTac/PAJAK-GANJIL_2011-2012-13__Huk.html 

SLIDE PERSUS + HAN < adik2ku 2010 silahkan diunduh ^^>

http://www.ziddu.com/download/15468942/PersusHAN.rar.html

lisensi dari Baga'08

Hukum Persaingan Usaha sp kuliah 3

Kuliah 3 Hukum Persaingan Usaha

Bang Dita

Mengapa perjanjian perlu diatur dalam UU?

Oleh karena tujuan dari pelaku usaha adalah untuk mendapatkan keuntungan yang sebesar-besarnya, maka tidak tertutup kemungkinan dibuat suatu perjanjian yang dapat merugikan pelaku usaha lain, yang mungkin biasanya berkaitan dengan bargaining positition, atau mungkin anti persaingan.

Perjanjian dibedakan menjadi

-          perjanjian horizontal : seperti kartel

-          dan perjanjian vertical (ada di slide)

Tujuan perjanjian yang positif

1.       meningkatkan efisiensi à merger

2.       mengurangi resiko à missal KFC membuat perjanjian dengan supplier

3.       meningkatkan kualitas produk à berkaitan dengan penemuan teknologi melalui riset dan penelitian.

4.       Meningkatkan metode distribusi

5.       Memperbaiki saluran informasi

Tujuan perjanjian yang negative

-          Penetapan harga

-          Penetapan produksi

UU melarang perjanjian yang dilarang menurut UU baik yang dibuat secara tertulis maupun yang tidak tertulis. Kenapa ada perjanjian tidak tertulis ? karena pelaku usaha sudah tahu perjanjian yang dibuat dilarang sehingga untuk menghilangkan alat bukti perjanjian maka perjanjian dibuat tertulis.  Biasanya dalam hal tersebut, pembuktian dilakukan dengan saksi.

Ciri2 pasar monopoli:

-          Satu pelaku usaha menguasai pangsa pasar

-          Dapat melakukan pricefixing à untung besar

Ciri2 pasar oligopoly:

-          Perjanjian antar beberapa perlaku usaha , dimana harus mendapat persetujuan dari beberapa pelaku usaha tersebut baru dapat berjalan.

Apa maksud pasal 4 UU HPU? Mengapa mencantumkan kata “ oligopoly yang dilarang adalah yang mengakibatkan praktek monopoli dan persaingan tidak sehat? Apa yang dimaksud dari statement tersebut?

Sebenarnya pasal tersebut kurang efektif karena sudah ada beberapa ketentuan di pasal lainnya yang sudah mengakomodir maksud dari ketentuan pasal 4. Pertimbangannya adalah lebih baik dicantumkan pasal 4 ketimbang tidak dicantumkan sama sekali. Yang cukup menjadi pertanyaan pula sebenernya adalah mengapa di Negara lain tidak mencantumkan ketentuan mengenai oligopoly, apakah diperbolehkan? XD

ini kurang lengkap, liat slide aja ya ... hehe