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All Journal Mulawarman Law Review Majalah Hukum Nasional Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Persaingan Usaha AML/CFT Journal The Journal of Anti Money Laundering and Countering the Financing of Terrorism
Muh. Afdal Yanuar
Pusat Pelaporan & Analisis Transaksi Keuangan
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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TINJAUAN HUKUM TERHADAP NOMINEE AGREEMENT KEPEMILIKAN SAHAM PADA PENANAMAN MODAL ASING BERBENTUK PERUSAHAAN JOINT VENTURE: (Legal Review of Nominee Shareholders Agreement of Foreign Direct Investment In The Form of Joint Venture Company) Muh. Afdal Yanuar
Majalah Hukum Nasional Vol. 51 No. 1 (2021): Majalah Hukum Nasional Volume 51 Nomor 1 Tahun 2021
Publisher : Badan Pembinaan Hukum Nasional Kementerian Hukum dan HAM RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33331/mhn.v51i1.131

Abstract

Melalui tulisan ini, akan dijelaskan konsep dan pengaturan nominee agreement kepemilikan saham dalam kegiatan investasi, serta reformulasi terhadap nominee shareholders dalam kegiatan Penanaman Modal Asing melalui Perusahaan Joint Venture di Indonesia. Penelitian ini merupakan penelitian normatif dengan pendekatan konseptual dan pendekatan peraturan perundang-undangan dengan menggunakan data sekunder. Dalam penelitian ini, dipahami bahwa keberadaan Peraturan Presiden Nomor 10 Tahun 2021 membatasi investor asing pada bidang-bidang usaha tertentu untuk menanamkan modalnya di Indonesia. Hal tersebut memungkinkan bagi investor asing untuk melakukan pengelabuan terhadap hukum yang berlaku, ketika pendirian perusahaan joint venture di Indonesia, diantaranya dengan menunjuk nominee shareholders pada perusahaan joint venture tersebut. Hubungan hukum antara beneficiary (entitas asing) dengan nominee shareholders tersebut didasarkan pada nominee agreement. Melalui nominee agreement, nominee shareholders bertindak untuk dan atas nama beneficiary (entitas asing). Hal tersebut, status quo, dilarang dalam UU Penanaman Modal dan UU Perseroan Terbatas di Indonesia. Akan tetapi, dengan melihat keberadaan Peraturan Presiden tentang Pemilik Manfaat, terdapat kewajiban bagi korporasi untuk menentukan pemilik manfaatnya (termasuk Pemilik manfaat sebenarnya). Sehingga, seharusnya terhadap nominee shareholders (yang dilakukan berdasarkan nominee agreement) tidaklah dilarang sebagaimana status quo, melainkan dibatasi oleh hukum, perihal mana yang boleh dan mana yang tidak boleh dilakukannya.
FULL E-BOOK MAJALAH HUKUM NASIONAL VOLUME 51 NOMOR 1 TAHUN 2021 M Reza Baihaki; Raymon Sitorus; Cahyani Aisyiah; Yuni Priskila Ginting; Indah Fitriani Sukri; Nuralia nuralia; Nico Andrianto; Muh. Afdal Yanuar
Majalah Hukum Nasional Vol. 51 No. 1 (2021): Majalah Hukum Nasional Volume 51 Nomor 1 Tahun 2021
Publisher : Badan Pembinaan Hukum Nasional Kementerian Hukum dan HAM RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33331/mhn.v51i1.150

Abstract

Versi Ebook ini merupakan kumpulan dari 7 tulisan (artikel) yang ada di Majalah Hukum Nasional Volume 51 Nomor 1 Tahun 2021. Selamat membaca dan semoga bermanfaat.
Probabilitas Praktik Predatory Pricing pada Kegiatan Usaha dengan Menggunakan Hasil Kejahatan sebagai Modal Usaha Muh. Afdal Yanuar
Jurnal Persaingan Usaha Vol 2 No 1 (2022): Jurnal Persaingan Usaha
Publisher : Komisi Pengawas Persaingan Usaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55869/kppu.v3i-.42

Abstract

Through this paper, the author will describe about the probability of Predatory Pricing practices using the proceeds of crime as a business capital in Indonesia, and the sanctions that should be imposed on such cases. This research is motivated by the potential for business actors to carry out predatory pricing because they have additional capital power that comes from criminal acts, which has happened in Pennsylvania in the 'Pizza Connection Case'. The type of research used in this paper is normative research with a conceptual, statute, and comparative approach. Through this paper, it can be concluded that: (a) In the scheme of using proceeds of crime in the business sector, the use of proceeds of crime as company capital can raise the probability of predatory pricing in the business sector, which causes competitors to go out of business, as in the case of the 'pizza connection cases' in Pennsylvania; and (b) In the event of a predatory pricing practice using the proceeds of a criminal act as business capital, business actors may be charged with money laundering, business competition crimes, and predicate crimes. As for the company itself, it is possible to be subject to money laundering by a corporation.
Optimalisasi penerapan Automatic Exchange of Information (AEoI) dalam mendorong pendapatan negara atas pungutan pajak penghasilan Muh. Afdal Yanuar
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.320

Abstract

This study will explore the existence of Automatic Exchange of Information (AEoI) in the Taxation System in Indonesia, and its role in encouraging income tax in Indonesia. The background of this research is based on the idea that income tax is a tax on increasing wealth, and the Automatic Exchange of Information as an instrument in order to support the trace for the increase in the wealth of each taxpayer, by disclosing the bank account information of every taxpayer, both domestically and in other countries. This research is a normative research by using a conceptual approach and a statute approach. The results of this study are that the Automatic Exchange of Information in the taxation system has a position as a balancing instrument, for the possibility for taxpayers to do tax avoidance on their annual tax reports, by breaking through to the confidentiality aspect. In addition, if the Automatic Exchange of Information policy runs optimally, it will be simultaneously with optimalization of income tax.
Laundering of Proceeds Forest Destruction and Narcotics Crimes: A Resolution of The Conflict Norms Muh. Afdal Yanuar
Jurnal Mulawarman Law Review VOLUME 8 ISSUE 1 JUNE 2023
Publisher : Faculty of Law, Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/mulrev.v8i1.1044

Abstract

This paper will explain about the conflict of norms that arise because there are 2 (two) similar provisions (offenses) in different laws, related to 'laundering of proceeds of the forest destruction crime ' and 'laundering of proceeds of narcotics crime'. Furthermore, it is also discussed which principles must be applied to resolve the conflict of norms, and which provisions (offenses) must be applied in that case. This paper uses a normative research with a conceptual approach, statutory approach, and case approach. Through this paper it is also concluded that in case of a conflict of norms between special norms and other special norms, the most relevant principle to be applied is the juridische/systematische specialiteit principle, and in the context of the conflict of norms that occurred in case of 'laundering of proceeds of the forest destruction crime ' and 'laundering of proceeds of narcotics crime', the more relevant provision (offense) applied is the 'Money Laundering Offense' as regulated in the Money Laundering Law.
Kewenangan Penyidik Otoritas Jasa Keuangan Dalam Menyidik Tindak Pidana Pencucian Uang Muh. Afdal Yanuar
AML/CFT Journal : The Journal Of Anti Money Laundering And Countering The Financing Of Terrorism Vol 1 No 1 (2022): Pencegahan dan Pemberantasan Pencucian Uang untuk Ekonomi Hijau
Publisher : Pusdiklat APU PPT PPATK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.552 KB) | DOI: 10.59593/amlcft.2022.v1i1.4

Abstract

Putusan Mahkamah Konstitusi Nomor 15/PUU-XIX/2021 telah menyebabkan transformasi normatif terhadap pengaturan kewenangan penyidikan tindak pidana pencucian uang. Pada awalnya melalui penjelasan Pasal 74 UU TPPU, penyidik ​​yang diberi wewenang untuk menyidik tindak pidana pencucian uang dibatasi. Namun melalui putusan MK tersebut, semua penyidik ​​yang berwenang menyidik ​​tindak pidana asal dari TPPU, secara mutatis mutandis, diberi kewenangan untuk dapat melakukan penyidikan TPPU. Penelitian ini menggunakan metode penelitian normatif, dengan menggunakan pendekatan konseptual, perundang-undangan, dan kasus. Melalui penelitian ini, dapat dinyatakan bahwa penyidik ​​Otoritas Jasa Keuangan (OJK) baru memiliki kewenangan menyidik tindak pidana pencucian uang, sejak Putusan Mahkamah Konstitusi Nomor 15/PUU-XIX/2021. Selanjutnya, semua penyidik ​​yang berwenang menyidik tindak pidana pencucian uang pasca Putusan Mahkamah Konstitusi Nomor 15/PUU-XIX/2021, antara lain Penyidik ​​OJK, secara mutatis mutandis, juga berwenang menyidik tindak pidana pencucian uang yang terjadi sebelum diucapkannya Putusan Mahkamah Konstitusi Nomor 15/PUU-XIX/2021 tersebut.
Co-Authors Cahyani Aisyiah Ginting, Yuni Priskila Indah Fitriani Sukri M Reza Baihaki Nico Andrianto Nuralia nuralia Raymon Sitorus