ABSTRAK
World Trade Organization (WTO) sebagai suatu badan perdagangan dibentukberdasarkan ide liberalisasi perdagangan internasional untuk meningkatkanperdagangan dunia, dengan perdagangan dunia yang meningkat diharapkankemakmuran umat manusia akan meningkat. WTO secara umum terbagi atas tigaperjanjian, yaitu the General Agreement on Tariffs and Trade (GATT), theGeneral Agreement on Trade in Services (GATS), dan Trade-Related Aspects ofIntellectual Property Rights (TRIPs). Dalam GATS, WTO mengatur tentangperdagangan jasa-jasa, salah satunya yaitu financial services atau jasa keuanganyang di dalamnya mengatur tentang jasa perbankan. Indonesia sebagai negarayang telah meratifikasi WTO dengan Undang-undang Republik Indonesia No 7tahun 1994 Tentang Pengesahan Agreement Establishing the World TradeOrganization, bertanggung jawab untuk mengimplementasikan perjanjianperjanjiandalam WTO, termasuk tentang jasa perbankan yang diatur dalamGATS ke dalam peraturan perundang-undangan tentang perbankan Indonesia.Dalam dunia perbankan, sistem perbankan terbagi dua, yaitu sistem konvensionaldan syariah, sistem perbankan syariah dewasa ini berkembang sangat pesat, dantelah menjadi salah satu pilihan transaki perbankan. GATS mengatur tentangpembukaan bank di negara-negara anggotanya dengan prinsip-prinsip nondiskriminasidan harus seliberal mungkin, namun GATS juga memberikankemungkinan negara untuk membuat Schedule of Specific Commitments (SoC)untuk menunjukkan bagaimana setiap negara anggota menerapkan kewajibanakses pasar dan perlakuan nasionalnya. Indonesia dalam SoC nya, mengatakanpembukaan bank asing syariah wajib dalam bentuk joint venture dengan lokal,dengan memungkinkan asing memiliki maksimum 99% dari modal disetor bank.Di Indonesia terdapat dua bank asing syariah yang telah beroperasi, yaituMaybank Syariah dan Bank Muamalat Indonesia. Dalam pembukaan bank asingsyariah, Indonesia telah menerapkan prinsip Most-Favoured Nation dengan baik,hanya prinsip resiprositas yang belum terlaksana dengan baik. Kedepannya,Indonesia wajib mengatur ulang kebijakannya di dalam negeri dan mengadakannegosiasi dengan negara lain agar bank nasional Indonesia dapat membukacabangnya di luar negeri

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ABSTRACT
World Trade Organization (WTO) is an organization which was founded in thespirit of international trade liberalization with a view to improve the world trade,which consequently would improve the prosperity of mankind. Generally, WTO isbased on three agreements; the General Agreement on Tariffs and Trade (GATT),the General Agreement on Trade in Services (GATS), and the Trade-RelatedAspects of Intellectual Property Rights (TRIPs). In GATS, WTO regulates thetrade of services; the financial services being one of them. It, furthermore,manages Indonesian banking services As a country that has ratified WTO, asstated in Law No 7 year 1994 of Republic of Indonesia on the ratification ofAgreement Establishing the World Trade Organization, Indonesia is responsible inimplementing the agreements stated in WTO; which includes the banking servicesthat is stated in GATS, into the banking law of Indonesia. The banking system isfundamentally divided into two; the conventional banking and the Islamic bankingsystem which has rapidly developed and has successfully become a choice forpeople?s banking transactions. GATS regulates the establishment of banks in itsmember countries based on the non-discriminating and liberal principles. GATS,however, offers possibilities for its member countries to form a Schedule ofSpecific Commitments (SoC) as a mean to show their market access liability andtheir national banking acts. In its SoC, Indonesia states that any foreign Islamicbanks must form a joint venture with local banks, with maximum capital of 99%.At the moment, there are two operating islamic banks in Indonesia; MaybankSyariah and Bank Muamalat Indonesia. In the establishment of islamic banks,Indonesia has applied Most-Favoured nation principle. However, the principle ofreciprocity has yet to be applied effectively. In the near future, it is hoped thatIndonesia could reconsider its national regulation, and hold negotiations with othercountries, so as Indonesia?s own banks would be able to open their branches