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"[ABSTRAKPembukaan akses rahasia bank merupakan salah satu upaya yang dilakukan pemerintahdalam rangka menegakkan kepatuhan pajak sebagai bagian dari upaya penegakan hukumbagi wajib pajak. Ketentuan-ketentuan perbankan memberikan ruang bagi aparatur pajakuntuk mengakses rahasia bank guna mendapatkan informasi terhadap rekening wajib pajakyang terbukti belum menyelesaikan kewajiban pembayaran hutang pajak. Sebagai upayapencegahan terhadap kemungkinan terjadinya penyalahgunaan kewenangan dalammelakukan pembukaan akses rahasia bank dalam rangka penerapan pemblokiran reking wajibpajak, maka ketentuan tersebut juga harus menekan seminimal mungkin terhadap adanyakemungkinan penyalahgunaan ketentuan penerobosan rahasia bank oleh aparat pajak itusendiri. Perumusan masalah dalam penulisan tugas terakhir adalah mengenai bagaiamanaaturan dan mekanisme dalam penerapan pembukaan akses rahasia bank dalam penerapanpemblokiran rekening wajib pajak dan implikasi hukum terhadap penerapan kegiatan tersebutterhadap kegiatan usaha wajib pajak yang dikenakan sanksi pemblokiran rekeningnya olehaparat pajak dengan mengacu pada ketentuan undang-undang perbankan dan perpajakan yangberlaku di indonesia. Jenis penelitian yang digunakan adalah yuridis normatif, dan penelitianini bersifat eksplanatoris, yang bertujuan untuk menggambarkan atau menjelaskan lebihdalam suatu gejala dan bersifat mempertegas hipotesa yang ada.

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ABSTRACTThe opening of bank secrecy access is one of the efforts carried out by the government in theframework to enforce tax compliance as part of the efforts of law enforcement for taxpayers.The provisions of banks to provid space for the tax personnel to access bank secret to getinformation on taxpayer accounts that is evidenced not settle the obligation of tax debtpayment. As a precaution against the possibility of abuse of authority in opening banksecrecy access in order to implement taxpayer account blocking, then such provision mustreduce as minimum as possible to the possibility of abuse of the provisions on breach of banksecrecy by the tax authorities themselves. Formulation of problem in the writing of final taskis about how the rules and mechanisms for the implementation of access opening of banksecrecy in the application of account blocking of taxpayer and legal implications to theimplementation of activities to the taxpayer's business activities that are subject to sanctionsby blocking of their account by the tax authorities by refer to the provisions of banking andtaxation laws prevailing in Indonesia.The type of research is normative juridical, and thisresearch is explanatory, which aims to describe or explain more a symptom and having natureto reinforce the existing hypothesis.;The opening of bank secrecy access is one of the efforts carried out by the government in theframework to enforce tax compliance as part of the efforts of law enforcement for taxpayers.The provisions of banks to provid space for the tax personnel to access bank secret to getinformation on taxpayer accounts that is evidenced not settle the obligation of tax debtpayment. As a precaution against the possibility of abuse of authority in opening banksecrecy access in order to implement taxpayer account blocking, then such provision mustreduce as minimum as possible to the possibility of abuse of the provisions on breach of banksecrecy by the tax authorities themselves. Formulation of problem in the writing of final taskis about how the rules and mechanisms for the implementation of access opening of banksecrecy in the application of account blocking of taxpayer and legal implications to theimplementation of activities to the taxpayer's business activities that are subject to sanctionsby blocking of their account by the tax authorities by refer to the provisions of banking andtaxation laws prevailing in Indonesia.The type of research is normative juridical, and thisresearch is explanatory, which aims to describe or explain more a symptom and having natureto reinforce the existing hypothesis.;The opening of bank secrecy access is one of the efforts carried out by the government in theframework to enforce tax compliance as part of the efforts of law enforcement for taxpayers.The provisions of banks to provid space for the tax personnel to access bank secret to getinformation on taxpayer accounts that is evidenced not settle the obligation of tax debtpayment. As a precaution against the possibility of abuse of authority in opening banksecrecy access in order to implement taxpayer account blocking, then such provision mustreduce as minimum as possible to the possibility of abuse of the provisions on breach of banksecrecy by the tax authorities themselves. Formulation of problem in the writing of final taskis about how the rules and mechanisms for the implementation of access opening of banksecrecy in the application of account blocking of taxpayer and legal implications to theimplementation of activities to the taxpayer's business activities that are subject to sanctionsby blocking of their account by the tax authorities by refer to the provisions of banking andtaxation laws prevailing in Indonesia.The type of research is normative juridical, and thisresearch is explanatory, which aims to describe or explain more a symptom and having natureto reinforce the existing hypothesis., The opening of bank secrecy access is one of the efforts carried out by the government in theframework to enforce tax compliance as part of the efforts of law enforcement for taxpayers.The provisions of banks to provid space for the tax personnel to access bank secret to getinformation on taxpayer accounts that is evidenced not settle the obligation of tax debtpayment. As a precaution against the possibility of abuse of authority in opening banksecrecy access in order to implement taxpayer account blocking, then such provision mustreduce as minimum as possible to the possibility of abuse of the provisions on breach of banksecrecy by the tax authorities themselves. Formulation of problem in the writing of final taskis about how the rules and mechanisms for the implementation of access opening of banksecrecy in the application of account blocking of taxpayer and legal implications to theimplementation of activities to the taxpayer's business activities that are subject to sanctionsby blocking of their account by the tax authorities by refer to the provisions of banking andtaxation laws prevailing in Indonesia.The type of research is normative juridical, and thisresearch is explanatory, which aims to describe or explain more a symptom and having natureto reinforce the existing hypothesis.]"

"Putusan perdata nomor 918/PDT.G/2016/PN.Jkt.Sel yang menolak gugatan dari penggugat yang dalam gugatannya menyatakan bahwa Badan Reserse Kriminal Kepolisian Negara Republik Indonesia (Bareskrim Polri) tidak memiliki kewenangan dalam melakukan pemblokiran Rekening Efek sebagaimana dimaksud dalam Pasal 59 ayat (3) Undang-Undang Nomor 8 Tahun 1995 tentang Pasar Modal (UUPM). Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa keabsahan pemblokiran yang dilakukan oleh PT Kustodian Sentral Efek Indonesia (KSEI) yang dijalankan berdasarkan instruksi dari Bareskrim Polri, serta untuk mengkaji bahwa putusan perkara nomor 918/PDT.G/2016/PN.Jkt.Sel yang tidak membatalkan pemblokiran yang dilakukan oleh KSEI apakah termasuk dalam hukum progresif. Penelitian akan dilakukan dengan menggunakan metode yuridis normatif. Hasil dari penelitian menunjukan bahwa Bareskrim Polri sebagai satuan tingkat Kepolisian yang berada di atas Kepolisian Daerah memiliki wewenang untuk melakukan pemblokiran dilihat dari kedudukannya. Tindakan hakim dalam menolak gugatan dapat dimasukkan sebagai putusan hukum progresif, karena putusan yang diberikan hakim tersebut masuk ke dalam aliran progresif.

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The Verdict Number 918/PDT.G/2016/PN.Jkt.Sel which rejects the lawsuit from a related party who in his lawsuit states that the Criminal Investigation Agency of the Indonesian National Police (Bareskrim Polri) does not have authority to block Securities Accounts as referred to in Article 59 paragraph (3) of Law Number 8 Year of 1995 concerning Capital Markets (UUPM). The purpose of this study is to find out and analyze the validity of the blocking carried out by PT Kustodian Sentral Efek Indonesia, which was carried out based on instructions from the Bareskrim Polri, and to examine whether the decision in the case number 918/PDT .G/2016/PN.Jkt.Sel that does not cancel the blocking carried out by PT Kustodian Sentral Efek Indonesia, which was carried out based on instructions from the Bareskrim Polri as a progressive legal step. The results of the study show that the Bareskrim Polri, as a Police level unit which is above the Regional Police has the authority to carry out blocking in terms of its position. The judge's action in rejecting the lawsuit can be included as a progressive legal decision, because the decision given by the judge is included in the progressive stream."

"Saldo piutang pajak di Indonesia meningkat setiap tahun. Hal ini mencerminkan Wajib Pajak belum mematuhi seluruh kewajiban pajaknya. Salah satu upaya untuk meningkatkan kepatuhan Wajib Pajak yaitu dengan tindakan penagihan pajak termasuk pemblokiran rekening keuangan Penanggung Pajak. Pemblokiran dimaksudkan untuk memberikan konsekuensi hukum bagi Penanggung Pajak yang melanggar ketentuan pajak, sehingga menciptakan efek jera dan mendorong kepatuhan pajak. Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk menganalisis pemblokiran harta kekayaan Penanggung pajak ditinjau dari deterrence effect menurut Beccaria (1963) yaitu certainty, celerity, dan severity dan dampak pemblokiran terhadap kepatuhan formal dan material dari Wajib Pajak. Data primer kualitatif berupa wawancara dengan Juru Sita KPP Pratama Jakarta Setiabudi Satu dan Wajib Pajak untuk mengetahui aspek deterrence effect dari pemblokiran serta wawancara dengan Account Representative untuk mengetahui dampak pemblokiran terhadap kepatuhan Wajib Pajak setelah pemblokiran. Data sekunder berupa data kepatuhan formal juga digunakan dalam penelitian ini. Hasil analisis menunjukkan bahwa aspek certainty pemblokiran tidak memberikan deterrence effect bagi Wajib Pajak, Aspek celerity dan severity pemblokiran memberikan deterrence effect bagi Wajib Pajak, namun deterrence effect dalam aspek severity harus memenuhi beberapa kondisi yang harus dipenuhi. Dampak pemblokiran harta kekayaan Penanggung Pajak belum tercermin dalam kepatuhan formal dan kepatuhan material di KPP Pratama Jakarta Setiabudi Satu.

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The tax receivables in Indonesia increases every year. This reflects that taxpayers have not complied with all their tax obligations. One effort to increase Taxpayer compliance is by tax collection actions including blocking the Tax Insurer's financial account. Financial account blocking is intended to provide legal consequences for Tax Insurers who violate tax provisions, thereby creating a deterrent effect and encouraging tax compliance. Based on these problems, this research aims to analyze the blocking of tax insurers’ financial assets in terms of the deterrence effect according to Beccaria (1963), namely certainty, celerity, and severity and the impact of blocking on formal and material compliance of taxpayers. Qualitative primary data in the form of interviews with the KPP Pratama Jakarta Setiabudi Satu Bailiff and the Taxpayer to determine the deterrence effect aspect of the financial account blocking as well as interviews with Account Representatives to determine the impact of the financial account blocking on Taxpayer compliance after that. Secondary data in the form of formal compliance data was also used in this research. The results of the analysis show that the certainty aspect of financial account blocking does not provide a deterrence effect for Taxpayers. The celerity and severity aspects of financial account blocking provide a deterrence effect for Taxpayers, however the deterrence effect in the severity aspect must fulfill several conditions that must be met. The impact of blocking the Tax Insurer's assets has not been reflected in formal compliance and material compliance at KPP Pratama Jakarta Setiabudi Satu."

"Tesis ini membahas mengenai pemberian jaminan rekening bank (bank account) yang diberikan oleh pemberi gadai kepada penerima gadai dan apabila debitur wanprestasi, dijelaskan pula mengenai ketentuan pelaksanaan lelang eksekusi terhadap jaminan gadai rekening bank (bank account). Pokok permasalahan dalam tesis ini adalah bagaimana proses pemberian jaminan gadai rekening bank (bank account) yang diberikan oleh pemberi gadai kepada penerima gadai dan bagaimana ketentuan pelaksanaan lelang eksekusi terhadap jaminan gadai rekening bank (bank account). Penelitian ini merupakan penelitian yuridis normatif dengan metode kepustakaan. Kesimpulan dari tesis ini adalah PT X, Tbk dengan Z Limited telah membuat perjanjian gadai rekening bank yang mengikuti perjanjian pokoknya, yaitu peijanjian kredit. Rekening bank yang dimiliki PT X, Tbk berada di bawah penguasaan Z Limited sehingga timbulnya gadai telah terpenuhi. Dalam hal ini yang digadaikan adalah rekening penampungan (escrow account). PT X, Tbk wanprestasi terhadap peijanjian kredit sehingga Z Limited berhak untuk melakukan eksekusi terhadap jaminan yang diberikan oleh PT X, Tbk. Dalam peijanjian gadai, diatur bahwa apabila PT X, Tbk wanprestasi, maka PT X, Tbk tersebut wajib untuk memberitahukan secara tertulis kepada bank dimana rekening bank atas nama PT X, Tbk berada bahwa seluruh pembayaran oleh bank tersebut wajib diberikan kepada Z Limited. Apabila pembayaran oleh bank tersebut diberikan kepada PT X, Tbk maka pembayaran tersebut tidak sah dan bank tidak akan dilepaskan dari kewajiban pembayaran tersebut. Namun, apabila tidak diperjanjikan, maka penerima gadai memiliki hak untuk menjual barang gadai di muka umum (pelelangan). Pada dasarnya, ketentuan pelaksanaan lelang eksekusi gadai rekening bank sama saja dengan ketentuan pelaksanaan lelang pada benda bergerak.

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This thesis concerning the granting of pledge of bank accounts which is given by pledgor to pledgee and in the event the debtor breach (event of default) the agreement, also explained the provisions of the implementation of auction of execution through pledge of bank accounts. The subject matters of this thesis are how the process of granting of pledge of bank accounts and how the provision of the implementation of auction of execution through pledge of bank accounts. The method of this thesis is legal normative with literature method. The conclusion of this thesis are PT X, Tbk with Z Limited has entered the agreement of pledge of bank accounts and follows the master agreement, which is the facility agreement. Also the bank accounts which is owned by PT X, Tbk under the possession of Z Limited in such a way that the pledge has been incuned. In this matter the form of bank account is escrow account. PT X, Tbk breached the facility agreement and Z Limited has the right to execute the guarantee which given by PT X,Tbk. In the pledge of bank accounts agreement, it is stated that in the event PT X, Tbk breach such agreement, PT X, Tbk is obliged to notify in wriiing to bank where the bank accounts under the name of PT X, Tbk located that all the payments by such bank must be made to 2 Limited. In the manner that such payment made by the bank concerned to PT X, Tbk will be invalid and will not discharge the bank concemed of its payment obligation. However, if it is not agreed by the parties, pledge has the right to sell the pledged object by auction. Basically, the implementations of auction’s execution of bank accounts apply equally to the implementation of auction’s execution of movable asset."

"ABSTRAKKredit Investasi adalah mekanisme pembiayaan Pesawat Udara yang menjadi pilihan Maskapai di Indonesia. Pengaturan perbankan tentang Kredit di atur dalam UU No. 7 Tahun 1992 tentang Perbankan sebagaimana telah diubah dengan UU No. 10 Tahun 1998, Peraturan Bank Indonesia Nomor 14/ 15 /PBI/2012 Tentang Penilaian Kualitas Aset Bank Umum, serta Undang-Undang Perbankan lain dalam mendukung Kredit. Permasalahan yang terjadi adalah dalam apabila Maskapai sebagai Debitur tidak dapat melaksanakan pembayaran dan masuk kedalam kategori Kurang Lancar, Diragukan, Maupun Macet, penyelesaian seperti apa yang dijalankan menurut peraturan Perbankan yang berlaku. berdasarkan penelitian ini dapat disimpulkan bahwa Pembayaran Pesawat Udara dengan Kredit Investasi sudah sesuai dengan pengaturan Kredit di dalam Undang-Undang No. 7 Tahun 1992 tentang Perbankan sebagaimana telah diubah dengan Undang-Undang No. 10 Tahun 1998. Penelitian ini menggunakan metode penelitian yuridis normatif dengan tipe penelitian evaluatif yang memberikan evaluasi mengenai pelaksanaan Pembiayaan Pesawat Udara dengan metode Kredit Investasi. Dalam menyelenggarakan pembiayaan Pesawat Udara dengan Kredit, Bank harus selalu berpedoman kepada pengaturan Kredit dalam Undang-Undang No. 7 Tahun 1992 tentang Perbankan sebagaimana telah diubah dengan UU No. 10 Tahun 1998 serta Undang-Undang Perbankan lain dengan selalu menjunjung tinggi prinsip kehati-hatian.

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ABSTRACTThe investment credit is the aircraft financing mechanism, the preferred airline in Indonesia. The Banking Credit Regulation is governed by the Banking Law No. 7 of 1992, as amended by Law No. 10 of 1998, Bank Indonesia Regulation No. 14/15 / PBI / 2012 on the Assessment of Assets quality of commercial banks and other banking laws in support of credit. The problem is when an airline as a debtor is unable to make the payment and is in the lower category, questionable and loss, what kind of settlement is made according to the applicable bank orders? On the basis of this research, it can be concluded that the payment on aircraft with an investment credit is in accordance with credit plan no. 7 of 1992 on the bank amended by Law No. 10 of 1998. This research uses a normative method of legal investigation with evaluative evaluation, which provides an assessment with regard to the implementation of the financing of aircraft with the method of investment credit. When financing aircraft with credit, the Bank must always be guided by the regulation of credits in the Law No. 7 of 1992 as amended by Law No. 10 of 1998 on Banking and other laws. always keeping the precautionary principle."

"Prinsip dasar restrukturisasi kredit memberi kesempatan agar debitur dapat bangkit kembali dalam berusaha sehingga di masa yang akan datang usahanya dapat kembali pulih. Konsep one obligor pada dasarnya menghendaki penerapan kualitas yang sama untuk penyediaan dana yang digunakan untuk membiayai satu debitur yang memperoleh beberapa fasilitas kredit. Spirit regulasi ini adalah agar bank dapat melakukan penilaian kualitas aktiva setepat mungkin, dan dengan demikian hal ini juga merupakan bentuk peningkatan kualitas manajemen risiko bank.Pokok permasalahan dalam penelitian ini adalah bagaimanakah penerapan konsep one obligor dalam proses restrukturisasi kredit debitur Bank BTN serta bagaimanakah pelaksanaan penyelamatan kredit dalam proses restrukturisasi kredit melalui eksekusi barang jaminan milik debitur one obligor. Jenis penelitian yang penulis gunakan dalam penelitian ini adalah penelitian yuridis normatif yang dianalisis secara kualitatif.Hasil penelitian menunjukkan bahwa penerapan konsep one obligor dalam pelaksanaan restrukturisasi kredit bagi debitur bank BTN telah memenuhi ketentuan-ketentuan restrukturisasi kredit yang ditetapkan berdasar ketentuan internal Bank BTN maupun ketentuan eksternal yang ditetapkan oleh Bank Indonesia. Dalam hal eksekusi barang jaminan milik debitur one obligor diberlakukan ketentuan cross collateral yaitu collateral atau agunan yang dijaminkan oleh debitur untuk suatu proyek meskipun kolektibilitasnya lancar namun dapat dieksekusi dan hasil eksekusinya dipergunakan untuk melunasi seluruh kewajiban debitur.

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The basic principle of credit restructuring is in order to allow the debitor to get back in business so that in the future, it is can be recovered. The concept of one obligor essentially requires to the application of the same quality for the funds provision that is used to finance a debitor who obtained several credit facilities.The spirit of regulation is so that the bank can do evaluation to the asset quality as precisely as possible, and thus it is also as the improvement of the form of bank risk management quality.

The issue of this thesis is how the application of the concept of one obligor under the loan restructuring debitor of BTN and how the implementation of the loan rescue in the credit restructuring process through the execution of collateral owned by the one obligor debitor. The type of research that the author used in this research is the normative juridical that is analyzed qualitatively.

The results show that the application of the concept of one obligor in the implementation of the credit restructuring of BTN Bank has fulfilled the terms of the loan are set based on the restructuring of the internal regulations of BTN bank and the external provisions are stipulated by Bank Indonesia. In the terms of collateral execution owned by one obligor debitor are enacted to the provisions of cross collateral, the collateral that is pledged by the debitor to a project eventhough its collectibility is smooth but can be executed and the result of execution is used to repay all the obligations of debitor."

"Masih banyak Wajib Pajak yang tidak patuh dan tidak sadar akan kewajiban perpajakannya yang menimbulkan tunggakan pajak. Sehingga dibutuhkan adanya tindakan penagihan pajak aktif. Skripsi ini membahas mengenai implementasi penagihan aktif dengan Surat Teguran dan Surat Paksa serta kendala yang dihadapi dalam pelaksanaan penagihan pajak. Penelitian ini merupakan penelitian kuantitatif-deskriptif yang mengambil KPP Penanaman Modal Asing Satu sebagai site penelitian. Hasil penelitian menunjukkan bahwa tindakan penagihan aktif dengan Surat Teguran dan Surat Paksa di KPP Penanaman Modal Asing Satu dalam implementasinya belum sepenuhnya memenuhi dimensi tingkat implementabilitas dan belum dapat mencapai target pencairan tunggakan pajak. Hal tersebut dikarenakan terdapat kendala dari Wajib Pajak maupun pihak internal kantor pelayanan pajak sendiri.

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There are still many Taxpayers who do not comply and are not aware of their tax liability causing a the tax arrears. So it takes hard tax collection action. This paper discusses the implementation of hard tax collection with warning letter and distress warrant as well as any obstacles encountered in tax collection. This research conducted by using quantitative descriptive approach and took the One Foreign Capital Investment Tax Office as the site of research.

The results of this study found that hard collection with warning letter and distress warrant in One Foreign Capital Investment Tax Office has not meet the policy implementability dimension and can not reach the target disbursement of tax arrears. That is caused by several obstacles from Tax Payers and tax office itself."

"Di era digital ini, perkembangan teknologi memang sangat pesat, salahsatunya pada bidang perbankan. Perbankan bertransformasi memberikan kemudahan bagi nasabahnya untuk bertransaksi secara mobile hanya dengan menggunakan smartphone. Layanan ini biasa disebut dengan layanan digital banking atau Layanan Perbankan Digital. Namun, tak dapat dipungkiri, semakin canggih teknologi, semakin canggih pula niat jahat dari pihak-pihak yang tidak bertanggung jawab untuk meretas teknologi tersebut. Dengan adanya modus kejahatan untuk meretas teknologi, hal ini dapat menyebabkan kerugian bagikonsumen akibat peretasan akun bank. Berdasarkan latar belakang tersebut, maka perlu diketahui bentuk pertanggungjawaban bank terhadap konsumen yang mengalami kerugian akibat peretasan akun bank. Adapun metode penelitian yang dilakukan dalam penelitian ini bersifat deskriptif-analitis. Hasil penelitian menunjukkan bahwa dalam hal terjadinya kerugian yang dialami konsumen, bank harus bertanggung jawab terhadap kerugian tersebut, jika terbukti kerugian yang timbul bukan merupakan kesalahan konsumen.In this digital era, technological developments are indeed very rapid, one of them is the banking sector. Transformed banking makes it easy for customers to do mobile transactions only by using smartphones. This service is commonly referred to as digital banking services. However, it cannot be denied, the more sophisticated the technology, the more sophisticated it would be for the irresponsible people withevil intentions to hack the technologies. With the existence of hacking crimes in technology, this can cause losses for consumers due to bank accounts hacking. Based on this background, it is necessary to know the form of bank accountability for consumers who suffer losses due to the hacking of bank accounts. The research method used in this research is descriptive-analytical. The results showed that any losses experienced by consumers, banks must be responsible for these losses, if it is proven that the losses arouse are not the fault of the consumer."

"Putusan pengadilan yang telah mempunyai kekuatan hukum tetap (inkracht van gewijsde) wajib dipatuhi dan dilaksanakan oleh setiap pihak tidak terkecuali bank. Namun dalam kasus ini Bank DKI tidak melaksanakan Penetapan Pengadilan Negeri Jakarta Pusat Nomor 07/Del/2013/PN.JKT.PST jo. 1485/PDT.G/2008/PN.JKT.SEL yang merupakan satu kesatuan dengan Putusan Nomor 814K/Pdt/2011 yang telah mempunyai kekuatan hukum tetap mengenai perintah eksekusi pencairan rekening giro atas nama PD Pasar Jaya selaku pemilik rekening giro yang terdapat di Bank DKI dalam rangka pembayaran ganti rugi atas kelalaiannya dalam menjaga keamanan di Pasar Mayestik Jakarta Selatan yang mengakibatkan emas milik Suhaemi Zakir hilang. Alasan Bank DKI tidak melaksanakan putusan pengadilan tersebut karena menurutnya pencairan rekening giro tidak dapat dilakukan dengan dasar adanya putusan pengadilan namun harus dengan cek/bilyet giro, dan Bank DKI khawatir akan melanggar Passal 49 ayat (2) huruf b Undang-Undang Perbankan apabila tidak mematuhi ketentuan pencairan rekening giro dengan menggunakan cek/bilyet giro tersebut.Berdasarkan hal tersebut, permasalahan yang dibahas yaitu: 1) Bagaimanakah kekuatan hukum putusan pengadilan sebagai dasar eksekusi pencairan rekening giro dalam rangka pembayaran ganti rugi?; 2) Apakah Bank DKI melanggar Pasal 49 ayat (2) huruf b Undang-Undang Perbankan apabila Bank DKI melakukan pencairan rekening giro berdasarkan Putusan Pengadilan? Untuk menjawab permasalahan tersebut, metode penulisan yang digunakan adalah penelitian hukum normatif, yang bersifat deskriptif analitis, data yang digunakan adalah data primer dan sekunder, yang dianalisis secara kualitatif.Berdasarkan hasil analisis dapat disimpulkan bahwa Penetapan Pengadilan Negeri Jakarta Pusat Nomor 07/Del/2013/PN.JKT.PST jo. 1485/PDT.G/2008/PN.JKT.SEL yang merupakan satu kesatuan dengan Putusan Nomor 814K/Pdt/2011 yang telah mempunyai kekuatan hukum tetap mempunyai kekuatan mengikat, kekuatan pembuktian, dan kekuatan eksekutorial yakni kekuatan untuk dilaksanakan karena dalam putusan tersebut terdapat irah-irah ?Demi keadilan berdasarkan Ketuhanan Yang Maha Esa?, sehingga putusan tersebut dapat dijadikan dasar eksekusi pencairan rekening giro dalam rangka pembayaran ganti rugi dalam kasus Suhaemi Zakir dengan Bank DKI. Sehingga apabila Bank DKI melaksanakan pencairan rekening giro dengan didasarkan pada putusan pengadilan tersebut tidak melanggar Pasal 49 ayat (2) huruf b Undang-Undang Perbankan.

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A court decision which has had permanent legal force (inkracht van gewijsde) must be complied with and implemented by each party bank is no exception. But in this case Bank DKI not implement the Central Jakarta District Court Decision No. 07 / Del / 2013 / PN.JKT.PST jo. 1485 / PDT.G / 2008 / PN.Jkt.Sel which is an integral part of the Decision No. 814K / Pdt / 2011 which has had permanent legal force regarding the disbursement execution order checking account on behalf of PD Pasar Jaya as the owner of a checking account contained in the Bank DKI in order to pay damages for negligence in maintaining security in South Jakarta Mayestik Market resulting Suhaemi Zakir lost gold mine. Reason Bank DKI not implement the court's decision because he thinks melting checking account can not be made the basis for court decisions but should be by check / giro, and Bank DKI worried would violate of Article 49 paragraph (2) letter b Banking Act if it does not comply provision disbursement checking account by check / giro such.Based on this, the issues discussed are: 1) How does the force of law as the basis for the execution of court decisions disbursement checking account in order the payment of compensation ?; 2) Is Capital City Bank violate Article 49 paragraph (2) letter b Banking Act if the Bank DKI redemptions checking account by Court Decision? To answer these problems, the writing method used is a normative legal research, analytical, descriptive, the data used is primary and secondary data, which was analyzed qualitatively.Based on the results of the analysis can be concluded that the Central Jakarta District Court Decision No. 07 / Del / 2013 / PN.JKT.PST jo. 1485 / PDT.G / 2008 / PN.Jkt.Sel which is an integral part of the Decision No. 814K / Pdt / 2011 which has had the force of law continue to have binding force, the strength of evidence and strength executorial the power to implement because in the decision contained irah-irah "For the sake of justice based on God", so that the decision to base the execution disbursement checking account in order the payment of compensation in case of Zakir Suhaemi with Bank DKI. So when Bank DKI execute disbursement based on a checking account with the court's decision did not violate Article 49 paragraph (2) letter b Banking Act."