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"ABSTRAKPinjam gadai merupakan salah satu perjanjian pinjam meminjam yang dianggap praktis khususnya oleh masyarakat kecil. Perum Pegadaian merupakan salah satu lembaga keuangan yang melakukan fungsi tersebut. Untuk memenuhi kebutuhan usaha kecil Perum Pegadaian meluncurkan produk pembiayaan dengan nama Kredit Angsuran Sistem Fidusia (Kreasi). Guna terjaminannya kepastian hukum bagi Kreditur, Undang Undang No. 42 Tahun 1999 dan Peraturan Pemerintah No. 86 Tahun 2000 dan peraturan pelaksanaanya memberikan kewajiban kepada Kreditur (Penerima Fidusia) untuk melakukan pendaftaran fidusia di Kantor Fidusia. Permasalahannya, apakah klasul-klausul dalam Perjanjian Kredit Angsuran Sistem Fidusia telah sesuai dengan peraturan perundang-undangan tersebut serta sampai tingkat mana perjanjian tersebut dapat memberikan kepastian kepada Pegadaian dalam hal pengembalian kredit rnelalui produk pembiayaan kreasi. Penelitian dilakukan dengan menggunakan metode kepustakaan yang didukung dengan penelitian lapangan dalam bentuk studi dokumen, observasi dan wawancara yang terkait dengan landasan hukum dan pelaksanaan kredit.Hasilnya, Kredit Angsuran Sistem Fidusia untuk usaha mikro tidak seutuhnya melaksanakan ketentuan sebagaimana diatur dalam Undang-Undang Fidusia dan tidak ada klausul yang menyangkut Pendaftaran Jaminan Fidusia. Kepastian hukum yang melekat terhadap perjanjian kredit tersebut tidak sekuat apabila jaminan didaftarkan. Jika ketentuan tentang Jaminan Fidusia dilaksanakan seutuhnya maka perjanjian kredit untuk itu harus dibuat dengan Akta Notariil seperti diatur oleh Pasal 2 ayat (2) huruf a PP No. 86 Tahun 2000 sebagaimana tertuang pada tesis ini. Disarankan Pegadaian melaksanakan prosedur hukum fidusia untuk kredit yang menggunakan nama fidusia dan Notaris memberikan saran-saran kepada penerima Kreasi dari Pegadaian.

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ABSTRAK

The pawn represent one of loan agreement assumed practical specially by small society. Public Company of Pawnship office represent one of financial institution conducting the function. To fulfill requirement of small industries, Public Company Pawnship office launch defrayal product by the name Fiduciary Instalment Credit System (KREASI). Utilize its well guaranted is rule of law for Creditor, Code Number 42 Year 1999 and the Governmental Regulation (PP) No. 86 Year 2000 and its application regulation give obligation to Creditor (Fiduciary Receiver) to be registered in Office Fiduciary Office. The problem is, whether the clauses in Agreement of Fidusia Instalment Credit System have as according to the law and regulation and also mount of the agreement can give certainty to Pawnship office in the case of credit return through defrayal KREASI product. This research applicate the bibliography method supported with field research in the form of document study, related interview'and observation by the basis for credit execution and law.

The result; Fidusia Instalment Credit System for very small business community not as intact as executing rule as arranged in Code of Fiducyary and there are no clause which is concerning Fiduciary Guarantee Registration coherent Rule of law to the credit agreement is not as strong as if guarantee registered. If rule of Fiduciary Guarantee executed as intact as hence the credit agreement for that have to be made by Notaries like arranged by Section 2 sentence (2) letter a of Government Regulation Number 86 Year 2000 as decanted in this thesis. The writer suggested that a Pawnship office execute procedure of Fiduciary Regulation for the credit using fiduciary as a Notary and give suggestion to receiver Kreasi from Pawnship office.ABSTRAKPinjam gadai merupakan salah satu perjanjian pinjam meminjam yang dianggap praktis khususnya oleh masyarakat kecil. Perum Pegadaian merupakan salah satu lembaga keuangan yang melakukan fungsi tersebut. Untuk memenuhi kebutuhan usaha kecil Perum Pegadaian meluncurkan produk pembiayaan dengan nama Kredit Angsuran Sistem Fidusia (Kreasi). Guna terjaminannya kepastian hukum bagi Kreditur, Undang Undang No. 42 Tahun 1999 dan Peraturan Pemerintah No. 86 Tahun 2000 dan peraturan pelaksanaanya memberikan kewajiban kepada Kreditur (Penerima Fidusia) untuk melakukan pendaftaran fidusia di Kantor Fidusia. Permasalahannya, apakah klasul-klausul dalam Perjanjian Kredit Angsuran Sistem Fidusia telah sesuai dengan peraturan perundang-undangan tersebut serta sampai tingkat mana perjanjian tersebut dapat memberikan kepastian kepada Pegadaian dalam hal pengembalian kredit rnelalui produk pembiayaan kreasi. Penelitian dilakukan dengan menggunakan metode kepustakaan yang didukung dengan penelitian lapangan dalam bentuk studi dokumen, observasi dan wawancara yang terkait dengan landasan hukum dan pelaksanaan kredit.Hasilnya, Kredit Angsuran Sistem Fidusia untuk usaha mikro tidak seutuhnya melaksanakan ketentuan sebagaimana diatur dalam Undang-Undang Fidusia dan tidak ada klausul yang menyangkut Pendaftaran Jaminan Fidusia. Kepastian hukum yang melekat terhadap perjanjian kredit tersebut tidak sekuat apabila jaminan didaftarkan. Jika ketentuan tentang Jaminan Fidusia dilaksanakan seutuhnya maka perjanjian kredit untuk itu harus dibuat dengan Akta Notariil seperti diatur oleh Pasal 2 ayat (2) huruf a PP No. 86 Tahun 2000 sebagaimana tertuang pada tesis ini. Disarankan Pegadaian melaksanakan prosedur hukum fidusia untuk kredit yang menggunakan nama fidusia dan Notaris memberikan saran-saran kepada penerima Kreasi dari Pegadaian.

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ABSTRAK

The pawn represent one of loan agreement assumed practical specially by small society. Public Company of Pawnship office represent one of financial institution conducting the function. To fulfill requirement of small industries, Public Company Pawnship office launch defrayal product by the name Fiduciary Instalment Credit System (KREASI). Utilize its well guaranted is rule of law for Creditor, Code Number 42 Year 1999 and the Governmental Regulation (PP) No. 86 Year 2000 and its application regulation give obligation to Creditor (Fiduciary Receiver) to be registered in Office Fiduciary Office. The problem is, whether the clauses in Agreement of Fidusia Instalment Credit System have as according to the law and regulation and also mount of the agreement can give certainty to Pawnship office in the case of credit return through defrayal KREASI product. This research applicate the bibliography method supported with field research in the form of document study, related interview'and observation by the basis for credit execution and law.

The result; Fidusia Instalment Credit System for very small business community not as intact as executing rule as arranged in Code of Fiducyary and there are no clause which is concerning Fiduciary Guarantee Registration coherent Rule of law to the credit agreement is not as strong as if guarantee registered. If rule of Fiduciary Guarantee executed as intact as hence the credit agreement for that have to be made by Notaries like arranged by Section 2 sentence (2) letter a of Government Regulation Number 86 Year 2000 as decanted in this thesis. The writer suggested that a Pawnship office execute procedure of Fiduciary Regulation for the credit using fiduciary as a Notary and give suggestion to receiver Kreasi from Pawnship office."

"Payment Current Income Tax Installment For Stock Market Company (Research at PT X Tbk Retail Industry)The attraction of the investment in Indonesia not only being existed as directly by establishing The Company of Foreign Capital Investment or Permanent Establishment, but also by investing in a stock market. Since the booming of stock market in 1988, the company that listed in a stock market becoming larger. As well as tax regulation on activity in the stock exchange also becoming more differ. One of the payment obligation tax that generally done by the tax payer include stock market tax payer is the payment of the current tax obligation or the installment of income tax, section 25.

The main problem is how to fulfill the tax obligation in the current year at the company that listed in the stock market, and also how it suppose being executed the payment of current tax obligation that fit for the company in a stock market.

The goal of this research is to give the explanation about the execution of tax payment system in current year for the company that listed in a stock market and the explanation' of the calculation system itself. The method of the research that being used is library research and field research, that is to analyst tax payer?s data and to do the interview with the important side.

The country needs continually income to cover the continually outcome, one of them is accepted from tax income. As the smooth factor of estate income from the tax itself, many country need the system of current payment, that consist of withholding tax system and estimated tax payment system. Estimated tax payment system needs the estimation of the tax that will be debt in current year, that can be based on last income, yearly income, planned income for a year, or estimated income for a year.

The way of tax income payment in a current year matches with the regulation of rules No. 7 year 1983 about income tax as well as being changed with rules No.17 year 2000 that is part of estimated tax payment system, can be specify in 2 rules, in the section 25 paragraph 1, that is generally done for the tax payer, and in the section 25 paragraph 7, that is specifically done for the special tax payer that already being arranged. The system of calculation in section 25 for the tax payer that listed in the stock market in the income regulation itself uses the rules of section 25 paragraph 1 that is generally used.

Based on the research, the fulfillment of income tax obligation section 25, for the tax payer that listed in the stock exchange is better uses the rules in section 25 paragraph 7 like the one that usable for the tax payer using this rules (the example of bank tax payer), because the market listed tax payer has the same of specification with bank tax payer. Bank tax payer is obligated to use the rule of section 25 paragraph 7 by using three month finance report because they have the obligation to give the three month finance report to the bank of Indonesia, so that the obligation of income tax payment section 25 uses three month report as a basic character in order to get closer to the reality. The market listed tax payer has the same with bank tax payer, that is, they also being obligated to give the finance report continually to all stock executor, the Board Of Capital Market Supervisor and Jakarta Stock Exchange Company, so that it will be better to get close to the reality of the obligation income tax section 25 paragraph 7. This condition can be done by changing the rules, the regulation and execution rules or by emphasizing the definition of "other tax payers" like the one that being explained in section 25 paragraph 7 itself."

"ABSTRAKThis study aims to examine the effect of credit supply on sales growth and profitability in the manufacturing and trading companies in Indonesia. Least Square (LS and AR) is a statistical tool that used to analyze the panel data included 72 companies in 2010 - 2014. The variable in this study is receivable as an independent variable, growth in sales and earnings as the dependent variable, and the age and size of the company into a variable kontrol. The study provide empirical evidence that trade credit in term account receivable has no significant effect on sales growth but has significantly positively effect on profitability. This indicates that companies investing more in account receivable can increase its profitability. Furthermore, the size of the company does not have a significant effect on sales growth while the age of the company significantly negatively affect sales and profit growth."