[ABSTRAK
Penelitian ini mengangkat permasalahan terkait lembaga yang baru dibentukberdasarkan Undang-Undang No. 21 Tahun 2011, yaitu Otoritas Jasa Keuangan yangpada awal pelaksanaan tugasnya menemui banyak permasalahan yang dihadapi,diantaranya terkait pertanggungjawaban pengelolaan keuangan yaitu statuskewajiban perpajakan OJK. Disatu sisi sebagai WAPU, dan lainnya sebagai WP.Selanjutnya, Kementerian Keuangan melalui Keputusan Direktur JenderalPerbendaharaan No. KEP-322/PB/2014, OJK ditetapkan sebagai Unit Badan Lainnya(UBL) dalam konteks pengelolaan dan pertanggungjawaban keuangan negara.Permasalahan yang dikaji dalam penelitian ini adalah: 1. Bagaimana perlakuanpengenaan pajak kepada OJK berdasarkan surat Direktorat Jenderal Pajak Nomor S-28/PJ/2015 tanggal 4 Februari 2015? 2. Bagaimana status dan kewajiban perpajakanyang tepat diterapkan kepada OJK?Penelitian ini menggunakan metode penelitian normatif yaitu penelitian hukum yangdilakukan dengan cara meneliti bahan pustaka atau data sekunder. Data yangdigunakan dalam tesis ini adalah bahan hukum primer, bahan hukum sekunder, danbahan hukum tersier. Pengumpulan data dilakukan dengan suatu kegiatan studidokumen terhadap data sekunder.Hasil penelitian menunjukkan bahwa pungutan pajak kepada OJK, tidak akan efektifhingga ditetapkan dalam suatu produk perundang-undangan sebagaimana Pasal 23Aamandemen ketiga Undang-undang Dasar Negara Republik Indonesia Tahun 1945.
ABSTRACT
This research raised issues related to the newly formed institutions under IndonesianLaw No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their dutiesencountered many problems faced, which were related to financial managementaccountability, namely OJK status of tax obligations. On one hand as WAPU, andothers as WP. Furthermore, the Ministry of Finance through the Director General ofTreasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) inthe context of financial management and accountability the state.Issues examined in this research are: 1. How does the tax to OJK based on the letterof the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015?2. What is the status and tax obligations are applied to OJK?The research using normative research method, it is law research conducted withresearching library materials or secondary materials. The materials using in thisresearch are primary legal materials, secondary legal materials, and tertiary legalmaterials. The collection of materials conducted with the study of documents forsecondary materials.The results showed that the determination OJK as the subject of taxes and OJKincome as taxes objects, will not be effective until a law is defined as of Article 23Aof the third amendment to the Constitution of the Republic of Indonesia Year 1945;This research raised issues related to the newly formed institutions under IndonesianLaw No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their dutiesencountered many problems faced, which were related to financial managementaccountability, namely OJK status of tax obligations. On one hand as WAPU, andothers as WP. Furthermore, the Ministry of Finance through the Director General ofTreasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) inthe context of financial management and accountability the state.Issues examined in this research are: 1. How does the tax to OJK based on the letterof the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015?2. What is the status and tax obligations are applied to OJK?The research using normative research method, it is law research conducted withresearching library materials or secondary materials. The materials using in thisresearch are primary legal materials, secondary legal materials, and tertiary legalmaterials. The collection of materials conducted with the study of documents forsecondary materials.The results showed that the determination OJK as the subject of taxes and OJKincome as taxes objects, will not be effective until a law is defined as of Article 23Aof the third amendment to the Constitution of the Republic of Indonesia Year 1945, This research raised issues related to the newly formed institutions under IndonesianLaw No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their dutiesencountered many problems faced, which were related to financial managementaccountability, namely OJK status of tax obligations. On one hand as WAPU, andothers as WP. Furthermore, the Ministry of Finance through the Director General ofTreasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) inthe context of financial management and accountability the state.Issues examined in this research are: 1. How does the tax to OJK based on the letterof the Directorate General of Taxation No. S-28 / PJ / 2015 dated February 4, 2015?2. What is the status and tax obligations are applied to OJK?The research using normative research method, it is law research conducted withresearching library materials or secondary materials. The materials using in thisresearch are primary legal materials, secondary legal materials, and tertiary legalmaterials. The collection of materials conducted with the study of documents forsecondary materials.The results showed that the determination OJK as the subject of taxes and OJKincome as taxes objects, will not be effective until a law is defined as of Article 23Aof the third amendment to the Constitution of the Republic of Indonesia Year 1945] |
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