KEWAJIBAN PEMBAYARAN PUNGUTAN BAGI PROFESI NOTARIS PENUNJANG PASAR MODAL

PRIMANDA, YOAN NUVA and Yahanan, Annalisa (2023) KEWAJIBAN PEMBAYARAN PUNGUTAN BAGI PROFESI NOTARIS PENUNJANG PASAR MODAL. Masters thesis, Sriwijaya University.

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Abstract

Notaries according to the Law on Capital Markets are limited in their role as capital market supporting professions, but according to the Appendix to the Government Regulation on Collections by the Financial Services Authority (OJK) they are subject to mandatory levies which indirectly are also categorized as parties or financial service institutions that are obliged to pay levies. This research is normative legal research, which uses statutory and futuristic approach, with sources of legal material obtained through literature studies, with a deductive conclusion technique. The results of this study indicate that, in the implementation of mandatory levies for Notaries, it has created juridical implications, namely legal uncertainty due to the obligation to pay levies regulated by Government Regulations pn Collections by the OJK and its attachments, while the Law on OJK with a hierarchy of statutory regulations that higher does not regulate so. Furthermore, these two norms regulate the scope of parties that are subject to mandatory levies, namely financial service institutions, while Notaries are public officials, not financial service institutions whose activities are directly in the capital market sector, unless limited to supporting professions. In the future, it is necessary to revise the Government Regulation on Collections by the OJK by removing the provisions in the appendix which require levies to be limited to annual levies, except for registration levies for Notaries and other capital market supporting service professionals. The aim is for legal certainty that the capital market supporting profession is not one of those defined as financial service institutions, so they are not obliged to pay annual levies to the OJK.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Notaris; Otoritas Jasa Keuangan; Pasar Modal; Profesi Penunjang Pasar Modal; Pungutan
Subjects:	K Law > K Law (General) > K1-7720 Law in general. Comparative and uniform law. Jurisprudence K Law > K Law (General) > K623-968 Civil law K Law > KB Religious law in general. Comparative religious law. Jurisprudence > KB3190-3429 Economic law K Law > KB Religious law in general. Comparative religious law. Jurisprudence > KBM2711-2840 Administrative law and process of communal agencies K Law > KB Religious law in general. Comparative religious law. Jurisprudence > KBM3190-3436 Economic law K Law > KB Religious law in general. Comparative religious law. Jurisprudence > KBP3190-3437 Economic law
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Yoan Nuva Primanda
Date Deposited:	05 Jun 2023 05:01
Last Modified:	05 Jun 2023 05:01
URI:	http://repository.unsri.ac.id/id/eprint/106844

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