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PENYANDERAAN (GIJZELING) SEBAGAI INSTRUMEN MEMAKSA DALAM HUKUM PERPAJAKAN Fontian Munzil
Jurnal Media Justitia Nusantara Vol 4, No 2 (2015): September 2015
Publisher : Program Studi Magister Ilmu Hukum Universitas Islam Nusantara

Tax is a compulsory levy for every citizen who governed with legislation which is the basis of taxation. Tax authorities have the authority to use force/actions to be taken to enable the taxpayer topay the tax. Coercion can bedirect ie the seizure and auction of goods or execution of which is called before the execution must be carried out stage as warning, reprimand, installment payment or the tax authorities actively enforced by issuing a forcing letter. Gijzeling will apply with the condition of the taxpayer does not immediately pay off their tax debt whilethe tax authorities have been doing things like letters of reprimand, letters of forced, confiscation. Gijzeling is temporarily restraining the freedom of taxpayers by placing certain somewhere. Gijzeling did not result in the abolishment of tax debt and tax collection due to the cessation of implementation based on tax laws, the tax debt is paid off if already paid or due to expiry. This study will examine the actions of Gijzeling in the enforcement of tax law as a repressive force of law and legal protection of the taxpayers as a tax payment to the Gijzeling -taking attempt. Research Method described by structured research conducted by scientific normative juridical approach, ie legal research to library materials and secondary data from the study of the principles contained in the laws and methods of comparative law. Analysis with descriptive analytical research specifications also conducted to analyze Gijzeling For Forcing Instruments of Taxation Law. The study found Gijzeling in a last-ditchattempt taxation sufficient morally and psychologically for taxpayers who do not have good faith to pay taxes which Gijzeling must be done carefully in accordance withapplicable regulations, because otherwise it would result in excess counter-productive that does not comply with the law. Law Protection of taxpayers regarding the implementation of Gijzeling has been regulated in detail in the form of quantitative and qualitative terms, and go through the other steps first.

Tinjauan Yuridis Perusahaan Induk Perbankan (Bank Holding Company) & Fungsi Holding Terhadap Kemandirian Yuridis Anak Perusahaan Perbankan Pada Perbankan Nasional (Studi Penerapan POJK 39/POJK.03/2017 Tentang Kepemilikan Tunggal) Fontian Munzil
Jurnal Media Justitia Nusantara Vol 8, No 1 (2018): Februari 2018
Publisher : Program Studi Magister Ilmu Hukum Universitas Islam Nusantara

The national economic system is the financial system and all financial service activities that carry out the intermediary function for various productive activities in the national economy. The financial service sector supervision agency (OJK) is an independent institution in safeguarding national interests including regulating ownership in the financial services sector. A strong banking structure can be achieved by structuring the bank's ownership structure through a single ownership policy by consolidating and increasing the effectiveness of Bank supervision in a consolidated manner. One of the adjustments to the Bank's shareholding structure can be done by establishing a Banking Holding Company or holding function. This study aims to examine, first, what is the juridical review of the banking holding company and holding function of banking subsidiaries in national banking? Second, how far is the juridical independence of a banking subsidiary to a banking holding company?. The research used is a normative juridical method for secondary data, namely primary, secondary and tertiary legal materials. The library research stage is the activity of collecting primary legal material data in the scope, economics and finance of the banking holding company related to the juridical independence of banking subsidiaries. Research specifications are descriptive analysis to strengthen old theories or in order to construct new theories. All data obtained will be analyzed qualitatively juridically and presented systematically and scientifically in analytical descriptive. The study found that, the first bank holding company and the holding function have a very broad legal standing for the banking subsidiaries in the national banking sector in accordance with the POJK SPP which directly controls the business activities of the Bank's subsidiaries, second, Bank's subsidiaries have limitations to maintain juridical independence as a legal entity in the banking business within the control structure under the bank holding company or holding function.

Perspektif Yuridis Kedudukan Perbankan Sebagai Pengelola Dana Kartu Uang Elektronik (Electronic Money) Terkait Dengan Perlindungan Konsumen Fontian Munzil
Jurnal Media Justitia Nusantara Vol 7, No 2 (2017): September 2017
Publisher : Program Studi Magister Ilmu Hukum Universitas Islam Nusantara

The development of information technology, especially in the business world is growing rapidly including payment innovation has changed from physical cash to non-physical electronics that are very dynamic. Electronic money also called e-money is a product that has shifted the role of cash in trading. Financial Industry has a large role as an issuer of electronic money cards and consumers are card users including the role of the National Banking Authority. The problem that will be examined by the writer is what is the legal standing of the Bank as the manager of public funds for the ownership of funds in electronic money card? and how far the laws reaches legal protection for the Bank's consumers on the ownership of electronic money? This study uses a normative juridical approach that is used to analyze the research data including also examining vertical and horizontal synchronization of the relevant laws and regulations. Research specifications are descriptive analysis to provide data that is as accurate as possible and actual. The stages of library research collect data obtained from secondary data using primary, secondary and tertiary legal materials. The results of the study found, first, the legal standing of the Bank as a manager of third party fund sourced from electronic money has been clearly regulated by laws in the banking sector except the treatment of the status of customer fund electronic money which recorded at the Bank unlike treatment of third party fund that are guaranteed by LPS, secondly, laws cannot reach maximum legal protection against electronic money card holder losses, balance in standard clause agreements, guarantee funds for electronic money by LPS, and in particular ownership of unregistered electronic money cards based on cardholders.

Tinjauan Umum Yuridis Teoritis Peranan Regulator Jasa Keuangan Atas Penerapan Prinsip Prudential Banking Terhadap Produk Peer To Peer Lending Pada Aplikasi Financial Technology Dalam Rangka Perlindungan Hukum Pemberi Pinjaman (Kreditur) Dan Penerima Pinjaman (Debitur) Fontian Munzil
Jurnal Media Justitia Nusantara Vol 8, No 2 (2018): September 2018
Publisher : Program Studi Magister Ilmu Hukum Universitas Islam Nusantara

The national vision of financial inclusive has been formulated in order to realize a financial system that can be accessed by all levels of society with the aim of encouraging national economic growth in the micro and small enterprises segment. The implementation of digital financial services, namely financial technology with peer to peer lending features is a form of information technology-based money lending services. The author will conduct research, first, how is the application of the principle of prudential banking to peer to peer lending products on the application of financial technology? second, how far can the role of the financial services regulator reach the legal protection of creditors debtors for the delivery of peer to peer lending services in the application of financial technolog? This study uses a normative juridical approach in accordance with the field of legal studies. Assessment is carried out on legal principles which are the research of philosophical aspects because the legal principle is an ideal element of law and legal norms contained in the laws and regulations. The data collection technique is library research to collect problem references as well as legislation according to the problem being studied. Data obtained from secondary data using primary, secondary and tertiary legal materials. The research specification is descriptive analysis to provide data as accurately as possible and all data collected has been analyzed qualitatively juridically and described analytically descriptively. The study found that, first, the application of the prudential banking principle of peer to peer lending products in the application of financial technology was not optimal, second, regulators have not optimally regulated the relationship of asymmetry between lenders and loan recipients, the amount of loan interest rates, guarantee of non-performing loans, confidentiality of loan recipient data related to collection of non-performing loans, track record of loan recipients, suspicious transaction reporting for financial technology business entities and status/form of financial technology business entity including portion of ownership by foreign parties in financial technology lending providers.

Kajian Teoritis Kedudukan Perusahaan Pembiayaan Leasing Terhadap Aktifitas Tindak Pidana Pencucian (Money Laundring) Terkait Dengan Penerapan Prinsip Pengenalan Nasabah (Know Your Customer) Fontian Munzil
Jurnal Media Justitia Nusantara Vol 6, No 1 (2016): Februari 2016
Publisher : Program Studi Magister Ilmu Hukum Universitas Islam Nusantara

Legal standing of leasing company other than the Bank is required to anticipate money laundering crimes including detection of service users by applying the know your customer principles. This study aims to examine, first, how is the position of the law of leasing company against money laundring activities? second, how far is the obligation of leasing company to apply the know your customer principles related to the legislation in the field of money laundering. The research method used is normative juridical with descriptive analysis analysis specifications. The technique of data collection is done through reviewing data obtained from secondary data using primary, secondary, tertiary legal materials. Comparative methods of law are used to sharpen the study of the problems under study. Data analyzed qualitatively by juridical then described and presented structurally and scientifically so that analysis can be done in the form of descriptive analytical problem translation.The study found that, firstly, the legal standing of a leasing company was clear, namely as a reporter for suspicious transactions carried out by service users and this arrangement was in line with the legislation group related to money laundering crime, secondly,leasing company were required in detail in the scope of substance or formal technical (reporting) to apply the know your customer principle and will be penalized if it does not fulfill these obligations.

Keberadaan Komisi Yudisial Dalam Rangka Membangun Peradilan yang Bersih dan Berwibawa Fontian Munzil
Jurnal Media Justitia Nusantara Vol 7, No 1 (2017): Februari 2017
Publisher : Program Studi Magister Ilmu Hukum Universitas Islam Nusantara

The main problem in this research: first, how far does the existence of the Judicial Commission realize a dignified Judge? Second, how is the Judicial Commission strengthening as an effort to build a clean and authoritative judiciary?The research method used is normative juridical to analyze research data. Data was collected through a review of data obtained from secondary data, primary and secondary legal materials. Secondary data research on legislation by means of vertical and horizontal synchronization, including conducting legal comparison methods with other countries. The results of the study found, first, that the legislation has largely regulated the position of the Judicial Commission but in practice it cannot be fully implemented because of the lack of regulation and technical understanding with the Supreme Court as the technical understanding of the verdict as a basis for alleged violations of the code of ethics. Second, strengthening the existence and contribution of the Judicial Commission by giving practical contributions to the Supreme Court in the form of increasing the competence and welfare of judges with the Judicial Commission budget, and establishing a joint task force with other law enforcement agencies in order to maintain and uphold the honor, dignity and conduct of Judges and form representatives of the Judicial Commission in the region.

Konsep Perlindungan Hukum Perbankan Nasional Dikaitkan dengan Kebijakan Kepemilikan Tunggal terhadap Kepemilikan Saham oleh Pihak Asing dalam Rangka Mencapai Tujuan Negara Kesejahteraan Fontian Munzil; Sayid Mohammad Rifqi Noval
Jurnal Hukum IUS QUIA IUSTUM Vol. 19 No. 4: Oktober 2012
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol19.iss4.art3

This research analyzes whether the sole proprietorship policy can support national banking monitoring andhow this policy is implemented in the banking globalization, legal protection for national banking and concept of national banking development in globalization era in relation to the objectives of welfare state. The research uses normative juridical method with descriptive analysis. The findings are: first, the sole proprietorship policy does not apply to under 25% shareholding of a bank or share acquisitions in several banks. Second, the nature of sole proprietorship policy is futuristic, so it can reduce the discretion for national banking shareholding by foreign/global investors. Third, legal protections for national banking towards domination of national banking shareholding have been ineffective because the sole proprietorship policy only incorporates the same proprietorship of several banks. Fourth, in globalization era, the concept of national banking regulation independency for capital is adjusted to the business segment of each bank. In addition, an integrative monitoring should be applied to national banking activities, particularly to foreign parties who hold shares in several national banks without highly influenced by global banking regulation recommendation.

Kesebandingan Pidana Uang Pengganti dan Pengganti Pidana Uang Pengganti dalam Rangka Melindungi Hak Ekonomis Negara dan Kepastian Hukum Fontian Munzil; Imas Rosidawati Wr.; Author: Sukendar
Jurnal Hukum IUS QUIA IUSTUM Vol. 22 No. 1: Januari 2015
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol22.iss1.art2

Corruption Law should arrange for replacement of the convicted criminal money to be paid to the state. Legally if the convicted person is not able to reimburse the state, it will be replaced with imprisonment. Substitute criminal restitution imposed is not proportional to the amount of money obtained by the convict from the state and in addition, there is a wide disparity of restitution between many convicts. This study examines, first, what kind of additional criminal punishment in the form of payment of compensation which can protect the economic rights of the people? Second, how is the concept of proportionality (proportionality) should be applied for criminal compensation against the accused of corruption in the future? This study is normative juridicial, which uses methods of comparative law and conceptual. The results found that: first, the payment of compensation in practice does not protect the lost economic rights of the people through the passage of time until the decision is legally enforceable; payment of compensation is based only on the amount that the defendant obtained as proceeds of corruption. Secondly, the concept of proportionality/ proportionality substitute for criminal compensation can be applied with Jurimetri approach.

Pemberdayaan Ekonomi Terhadap Masyarakat Binaan di Lembaga Pemasyarakatan Subang dan Garut Melalui Peningkatan Keterampilanberbasis Entrepreneurship Imas Rosidawati Wiradirja; Fontian Munzil; Rubi Robana
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 5, No 1 (2015): Juni 2015
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v5i1.51

Correctional systems are maintained in order to establish patronages to be fully human, aware of sins, improve themselves, and not to repeat the criminal act so that they can be accepted by society. In KKN-PPM, Universities and Penitentiary in Garut and Subangare cooperating one another in providing working guidance in a variety of competitive skills which has the objective to focus on the process of re-empowerment of inmates as well as sharpening human resources toward the prisoners. The method implemented is participatory methodwithin coaching inmates by giving community-based corrections. KKN-PPM has economic potential that can be enhancedits role through inmates empowerment at Class II A Subang and Class II B Garut correctional facilitiesby involving students from interdisciplinary, they are Agriculture Economic, and Law major. Based on the data, the number of the correctional facility and penitentiary inmates in Indonesia are around 76% including the productive age. The ultimate purpose of the correctional system is reuniting prisoners with the society, as good citizens and being more responsible.The ex-patronages in the community are expected to building the society and not the other wayor becoming an obstacle overthe development.

TINJAUAN YURIDIS PERJANJIAN DERIVATIF BERJANGKA (FORWARD) VALUTA ASING PERBANKAN NASIONAL DALAM ERA GLOBAL Fontian Munzil
Media Nusantara Vol 7, No 1 (2010): Mei 2010
Publisher : Media Nusantara

Pengelolaan risiko nilai tukar rupiah terhadap mata uang asing oleh dunia perbankan ataupun pelaku bisnis dilakukan dengan cara melindungi nilai tukar mata uang tersebut atau yang disebut dengan cara hedging. Salah satu produk hedging tersebut adalah produk derivatif berjangka (forward) valuta asing selanjutnya disebut dengan produk forward valuta asing. Untuk dapat menggunakan produk derivatif forward valuta asing, nasabah diwajibkan menandatangani perjanjian derivatif forward valuta asing dengan hank yang akan menjadi dasar untuk dapat menggunakan produk tersebut yang diatur dalam Peraturan Bank Indonesia Nomor 7/31 /PBI/2005 Tentang Transaksi Derivatif, selanjutnya disebut dengan PBI Derivatif yang menyatakan bahwa transaksi derivatif untuk kepentingan nasabah wajib berdasarkan kontrak.

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