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"ABSTRAKMaintaining good order at sea requires strong maritime law enforcement presence. Surrounded by 3.2 million square km of waters, it is not an easy task for Indonesian maritime law enforcement agency. Indonesian waters are considered prone to maritime incidents and security threats such as piracy or armed robbery at sea. According to annual report released by IMB, the number of piracy/armed robbery at sea is the highest in the world. Since the enactment of Law Number 32 of 2014 concerning Maritime Affairs, Indonesia has its own designated coast guard agency, namely ?Bakamla?. However, Bakamla is not the only maritime enforcement agency in Indonesia, there are other institutions that still exercising eachown jurisdiction and authority in many sectors on the sea until now. Without strong coordination, maritime law enforcement efforts could be ineffective and inefficient. This article analyzes current situation and coordination policy among Indonesian maritime law enforcement or maritime security agency. This article also will review the maritime security institutions and coordination model from other states, namely Australia and China as a reflection to Indonesia. Australia and China were selected as comparison since their recent policy changes concerning maritime security institutions, and each of these states took a different approach.Author suggests that consolidation among all the maritime security institution is necessary,or at least there should be a strong regulatory framework and transparent coordination policy enforced by the Government."

"Automatic Exchange of Information (AEoI) yang diusul oleh negara-negara yang tergabung dalam G20 dan OECD ditujukan untuk mengatasi bentuk penghindaran maupun penggelapan pajak pada negara yang terkenal akan tax haven. Penelitian ini membahas dua rumusan permasalahan, yaitu pengaturan kebijakan terkait prinsip rahasia bank di Indonesia, Swiss dan Singapura dan dampak pengaturan Automatic Exchange of Information perpajakan terhadap prinsip rahasia bank yang diatur di Indonesia, Swiss, dan Singapura. Metode penelitian yang digunakan, yaitu penelitian yuridis-normatif dengan melakukan kajian terhadap penerapan teori-teori dan norma-norma hukum terhadap implementasinya. Hasil penelitian menunjukkan bahwa pengaturan prinsip rahasia bank di Indonesia diatur dalam Undang-Undang Nomor 7 Tahun 1992 sebagaimana diubah oleh Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan dan Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah. Di Swiss, pengaturan prinsip rahasia bank diatur Federal Law on Banks and Saving Banks 1934 dan beberapa yurisprudensi. Di Singapura, pengaturan prinsip rahasia bank diatur dalam Banking Act Chapter 19 (Revised Edition 2008). Adapun dampak dari kebijakan AEoI terhadap rahasia bank di Indonesia, Swiss, dan Singapura mengakibatkan adanya perubahan karakteristik rahasia bank, wewenang otoritas pajak dalam pembukaan rahasia bank dan jangkauan keberlakuan nasabah selaku subjek yang dituju. Peneliti menyarankan perlu dilakukan perubahan ketentuan mengenai karakteristik subjek pelapor entitas yang wajib dilaporkan sebagaimana diatur dalam Pasal 19 ayat (2a) PMK No. 19/PMK.03/2018 agar pengaturan subjek pelapor yang dituju ditentukan secara tegas, sehingga tidak dikenakan kepada subjek pelapor yang merupakan nasabah domestik yang tidak memiliki domisili selain di negara Indonesia.

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Automatic Exchange of Information (AEoI) proposed by countries incorporated in the G20 and OECD aimed at overcoming forms of avoidance and tax evasion in countries that are known for tax havens. As for countries that are AEoI participating countries, including Indonesia, Switzerland and Singapore. This study discusses two formulation of the problem, namely policy arrangements related to the principles of bank confidential in Indonesia, Switzerland and Singapore and the impact of the regulation of Automatic Exchange of Information taxation on the secret principles of regulated banks in Indonesia, Switzerland and Singapore. The research method used is juridical-normative research by conducting a study of the application of theories and legal norms to their implementation.

The results of the study indicate that the regulation of the principle of bank confidential in Indonesia is regulated in Law Number 7 of 1992 amanded by Law Number 10 of 1998 concerning Banking and Law Number 21 of 2008 concerning Islamic Banking. In Switzerland, the regulation of the principle of bank confidential is regulated in Federal Law on Banks and Savings Banks 1934 and several jurisprudences. In Singapore, regulation of the principle of bank secrecy is regulated in Banking Act Chapter 19 (Revised Edition 2008). The impact of the AEoI policy on bank secrets in Indonesia, Switzerland, and Singapore has resulted in changes in the banks secret characteristics, the authority of the tax authority in opening bank secrets and the range of customer validity as the intended subject.

The researcher suggests that changes in provisions regarding the characteristics of the reporting subject must be carried out which must be reported as stipulated in Article 19 paragraph (2a) PMK No. 19/PMK.03/2018 so that the intended subject matter of the reporting subject is determined so that it is not imposed on the reporting subject who is a domestic customer who does not have a domicile other than in the country of Indonesia."

"Summary:Examines how laws and regulations in the UK and abroad are applied to Shari'a products and services. This book includes explanation of terms and definitions and looks the legal nature of the Shari'a, in addition to a crucial review of how Islamic financial business is regulated and its practical application within the UK."

"This book provides an overview of the practice of Islamic finance and the historical roots that define its modes of operation. The focus of the book is analytical and forward-looking. It shows that Islamic finance exists primarily today as a form of rent-seeking legal arbitrage. An alternative that emphasizes substance rather than form would serve religious and moral objectives better, through mutual and similar financial practices."

"Penulisan skripsi ini didasarkan pada masuknya keuangan BUMN Persero sebagai keuangan negara.Salah satu akibat hukum masuknya keuangan BUMN Persero sebagai keuangan negara adalah pemeriksaan keuangan BUMN Persero dilakukan oleh Akuntan Publik dan Badan Pemeriksa Keuangan.Masuknya BUMN Persero sebagai objek pemeriksaan BPK menimbulkan ketidakpastian hukum.Pertama, status hukum BUMN Persero menjadi tidak jelas apakah termasuk badan hukum privat atau badan hukum publik.Kedua, apabila BUMN Persero merupakan badan hukum privat maka BPK seharusnya tidak lagi melakukan pemeriksaan keuangan BUMN Persero dan lebih fokus pada fungsinya untuk melakukan pemeriksaan pengelolaan dan tanggung jawab keuangan negara yang diwujudkan dalam bentuk APBN.Metode penelitian ini menggunakan yuridis normatif dan bertumpu pada data sekunder yang disajikan secara deskriptif analisis.Hasil penelitian menunjukkan bahwa status hukum keuangan BUMN Persero bukan lagi merupakan keuangan negara dan sebagai badan hukum privat, maka Akuntan Publik lah yang berwenang melakukan pemeriksaan.

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This thesis is based on the inclusion of State Own Enterprise`s financial as a public (state) finance. One of the legal consequences of that condition is the examination of SOE is conducted by Public Accountant and BPK. The inclusion of SOE as the one of examination object of BPK is causing the legal uncertainty. First, the legal status of SOE is unclear whether including private legal entity or public entity. Second, if the SOEis a private legal entity, then BPK doesn`t have an authority to examine the SOE financial anymore and should focus on its function to examine the management and financial responsibility of the state (APBN only).This research method is using normative juridical and relying on secondary data will be presented in descriptive analysis. The result of this research shows that the legal status of SOEfinancial is no longer public (state) financial and as a private legal entity, the Public Accountant is the one who is authorized to conduct the examination."