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Tinjauan klausul pengecualian kewajiban transaksi afiliasi sebagaimana tercantum dalam peraturan Bapepam dan LK No. IX.E.1 dan interpretasinya oleh perusahaan publik = Overview to the affiliate transaction liability exclusion clause as specified in the Bapepam and LK rules No IX E.1 and its interpretation by public company

Manalu, Steffi Elizabeth; Felix O. Soebagio, supervisor; Rosa Agustina, examiner; Miftahul Huda, examiner (Fakultas Hukum Universitas Indonesia, [2014, 2014])

 Abstrak

[ABSTRAK
Tesis ini membahas mengenai landasan dan latar belakang atas dibuatnya
peraturan mengenai transaksi afiliasi sebagaimana tercantum dalam Peraturan
Bapepam dan LK No. IX.E.1. Dimana dewasa ini terdapat tren bahwa grup
perusahaan menjadi semakin banyak tumbuh dan berkembang dalam dunia usaha
dan bisnis di Indonesia, sehingga akan banyak transaksi yang dilakukan oleh antar
perusahaan yang memiliki keterkaitan atau disebut dengan transaksi afiliasi.
Selanjutnya secara lebih khusus akan dibahas juga mengenai klausul pengecualian
untuk melakukan kewajiban mengumumkan keterbukaan informasi dan
melakukan pelaporan kepada OJK atas transaksi-transaksi afiliasi yang dilakukan
oleh perusahaan publik atau emiten sebagaimana tercantum dalam Peraturan
Bapepam dan LK No.IX.E.1 terutama dalam hal ini adalah mengenai interpretasi
perusahaan publik atau emiten atas pengecualian kewajiban sebagaimana
tercantum dalam peraturan tersebut. Terdapat interpretasi yang kurang tepat yang
terjadi atas pengelompokan kewajiban untuk transaksi yang wajib diumumkan
keterbukaan informasi atau dilaporkan kepada OJK atau bahkan transaksi tersebut
dikecualikan dari kedua jenis kewajiban pengumuman keterbukaan informasi atau
pelaporan tersebut diatas. Penelitian ini menggunakan metode penelitian
kualitatif. Hasil penelitian kemudian menyarankan agar pemerintah selaku
regulator dan pembuat kebijakan terutama terkait transaksi afiliasi memberikan
penjelasan dalam Peraturan Bapepam dan LK No.IX.E.1 agar tidak terjadi
ambiguitas dalam menginterpretasikan klausul-klausul dalam peraturan Bapepam
dan LK, khususnya Peraturan Bapepam dan LK No.IX.E.1, khususnya dalam
pengelompokkan kewajiban dalam Peraturan Bapepam dan LK No. IX.E.1
tersebut oleh perusahaan publik atau emiten yang menjadi pelaku dalam transaksi
afiliasi tersebut. Mengingat dewasa ini terdapatnya kelompok grup perusahaan
sehingga transaksi afiliasi akan banyak dilakukan dengan mengatasnamakan
efisiensi dan efektifitas biaya dalam grup perusahaan. Dalam hal melibatkan
perusahaan publik atau emiten, maka pemerintah harus turut andil dalam
mengawasi pelaksanaan kegiatan yang dilakukan oleh perusahaan publik atau
emiten tersebut. Selain itu adalah penting sifatnya apabila pemerintah
menerbitkan peraturan yang jelas sehinga tidak terdapat berbagai persepsi yang
berbeda pada pelaksanaannya dalam masyarakat.

ABSTRACT
This master?s thesis examines the basic and background of the issuance of
regulation regarding affiliate transaction as specified in Bapepam and LK Rules
No. IX.E.1. Recently, the trend of the group of companies are growing more in the
business activity in Indonesia, so that there will be many transactions conducted
inter-companies which have relationship or as called affiliate
transaction.Furthermore, specifically this master?s thesis will also examine the
exclusion clause to conduct obligations either to announce the information
disclosure or report to OJK for every affiliate transactions which is performed by
the public company as specified in Bapepam and LK Rule No. IX.E.1, particularly
in this case is on the interpretation of the public company for such exclusion
which is specified it that regulation. There is a misinterpretation in qualifying the
obligation either to announce the information disclosure or to report to OJK or
even such transaction is being excluded from both of those obligations. This
research is using the qualitative method of research.The research result thereafter
is suggesting the government as a regulator and policy maker, particularly on
affiliate transaction, to provide explanation in the Bapepam and LK rule No.
IX.E.1, in order to prevent any ambiguity in interpreting the clause in Bapepam
and LK rule, particularly Bapapem and LK rule No. IX.E.1, focusing in the
obligation qualification in such rule. Considering that recently the trend is
companies group so that the affiliate transaction will be will mostly conducted in
the background of cost efficiency and effectiveness in such companies group. In
case involving the public company in the affiliate transaction, thus the
government should contribute in supervising the performance of the such public
company. Besides, it is important if the government issuing a regulation so that
there are no misinterpretation in the implementation by the public;This master?s thesis examines the basic and background of the issuance of
regulation regarding affiliate transaction as specified in Bapepam and LK Rules
No. IX.E.1. Recently, the trend of the group of companies are growing more in the
business activity in Indonesia, so that there will be many transactions conducted
inter-companies which have relationship or as called affiliate
transaction.Furthermore, specifically this master?s thesis will also examine the
exclusion clause to conduct obligations either to announce the information
disclosure or report to OJK for every affiliate transactions which is performed by
the public company as specified in Bapepam and LK Rule No. IX.E.1, particularly
in this case is on the interpretation of the public company for such exclusion
which is specified it that regulation. There is a misinterpretation in qualifying the
obligation either to announce the information disclosure or to report to OJK or
even such transaction is being excluded from both of those obligations. This
research is using the qualitative method of research.The research result thereafter
is suggesting the government as a regulator and policy maker, particularly on
affiliate transaction, to provide explanation in the Bapepam and LK rule No.
IX.E.1, in order to prevent any ambiguity in interpreting the clause in Bapepam
and LK rule, particularly Bapapem and LK rule No. IX.E.1, focusing in the
obligation qualification in such rule. Considering that recently the trend is
companies group so that the affiliate transaction will be will mostly conducted in
the background of cost efficiency and effectiveness in such companies group. In
case involving the public company in the affiliate transaction, thus the
government should contribute in supervising the performance of the such public
company. Besides, it is important if the government issuing a regulation so that
there are no misinterpretation in the implementation by the public;This master’s thesis examines the basic and background of the issuance of
regulation regarding affiliate transaction as specified in Bapepam and LK Rules
No. IX.E.1. Recently, the trend of the group of companies are growing more in the
business activity in Indonesia, so that there will be many transactions conducted
inter-companies which have relationship or as called affiliate
transaction.Furthermore, specifically this master’s thesis will also examine the
exclusion clause to conduct obligations either to announce the information
disclosure or report to OJK for every affiliate transactions which is performed by
the public company as specified in Bapepam and LK Rule No. IX.E.1, particularly
in this case is on the interpretation of the public company for such exclusion
which is specified it that regulation. There is a misinterpretation in qualifying the
obligation either to announce the information disclosure or to report to OJK or
even such transaction is being excluded from both of those obligations. This
research is using the qualitative method of research.The research result thereafter
is suggesting the government as a regulator and policy maker, particularly on
affiliate transaction, to provide explanation in the Bapepam and LK rule No.
IX.E.1, in order to prevent any ambiguity in interpreting the clause in Bapepam
and LK rule, particularly Bapapem and LK rule No. IX.E.1, focusing in the
obligation qualification in such rule. Considering that recently the trend is
companies group so that the affiliate transaction will be will mostly conducted in
the background of cost efficiency and effectiveness in such companies group. In
case involving the public company in the affiliate transaction, thus the
government should contribute in supervising the performance of the such public
company. Besides, it is important if the government issuing a regulation so that
there are no misinterpretation in the implementation by the public, This master’s thesis examines the basic and background of the issuance of
regulation regarding affiliate transaction as specified in Bapepam and LK Rules
No. IX.E.1. Recently, the trend of the group of companies are growing more in the
business activity in Indonesia, so that there will be many transactions conducted
inter-companies which have relationship or as called affiliate
transaction.Furthermore, specifically this master’s thesis will also examine the
exclusion clause to conduct obligations either to announce the information
disclosure or report to OJK for every affiliate transactions which is performed by
the public company as specified in Bapepam and LK Rule No. IX.E.1, particularly
in this case is on the interpretation of the public company for such exclusion
which is specified it that regulation. There is a misinterpretation in qualifying the
obligation either to announce the information disclosure or to report to OJK or
even such transaction is being excluded from both of those obligations. This
research is using the qualitative method of research.The research result thereafter
is suggesting the government as a regulator and policy maker, particularly on
affiliate transaction, to provide explanation in the Bapepam and LK rule No.
IX.E.1, in order to prevent any ambiguity in interpreting the clause in Bapepam
and LK rule, particularly Bapapem and LK rule No. IX.E.1, focusing in the
obligation qualification in such rule. Considering that recently the trend is
companies group so that the affiliate transaction will be will mostly conducted in
the background of cost efficiency and effectiveness in such companies group. In
case involving the public company in the affiliate transaction, thus the
government should contribute in supervising the performance of the such public
company. Besides, it is important if the government issuing a regulation so that
there are no misinterpretation in the implementation by the public]

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 Metadata

No. Panggil : T42698
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : Jakarta: Fakultas Hukum Universitas Indonesia, [2014, 2014]
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : ix; 88 pages : illustration ; 28 cm +appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
T42698 15-18-383256047 TERSEDIA
Ulasan:
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