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"Pembatasan oleh pemerintah Indonesia dalam penanaman modal oleh pihak asing menjadi salah satu latar belakang timbulnya konsep nominee dalam kepemilikan saham, yang dikenal dengan istilah nominee shareholder. Dalam nominee shareholder, keberadaan seseorang atau suatu pihak tertentu dijadikan sebagai pemegang saham atau lebih tepatnya pemilik terdaftar dari sejumlah lembar saham tertentu, dan beneficiary melakukan pengurusan serta mendapatkan manfaat dari saham tersebut. Bagi masyarakat modern seperti sekarang, untuk memberikan kepastian dan jaminan dari pelaksanaan suatu perikatan yang didasarkan pada perjanjian, pada umumnya perjanjian tersebut dituangkan dalam suatu surat akta. Notaris selaku pejabat yang berwenang membuat akta otentik harus dapat menganalisa dengan cermat sejak para pihak datang menghadapnya dan mengemukakan keterangan-keterangan baik berupa syarat-syarat formil maupun syarat-syarat administrasi yang menjadi dasar pembuatan akta, sampai dengan tanggung jawab notaris terhadap bentuk akta otentik tersebut. Di Indonesia, yang paling tegas melarang konsep nominee terdapat di Pasal 33 ayat (1) dan (2) Undang-undang Nomor 25 Tahun 2007 tentang Penanaman Modal, dimana ditegaskan bahwa penanam modal dalam negeri dan penanam modal asing yang melakukan penanaman modal dalam bentuk perseroan terbatas dilarang membuat perjanjian atau pernyataan yang menyatakan bahwa kepemilikan saham dalam perseroan terbatas untuk dan atas nama orang lain. Apabila dilakukan, maka akan berakibat perjanjian atau pernyataan itu menjadi batal demi hukum.

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Restricted by the Indonesian government in capital investment by foreign parties become one of the background incidence in the concept of nominee ownership, which is known as the nominee shareholder. In a nominee shareholder, the presence of a person or a particular party or become a shareholder rather than the registered owner of certain shares, and the beneficiary to do maintenance and get the benefits of such shares. For a modern society like today, to provide certainty and assurance of the implementation of a commitment, which is based on the agreement, in general, the agreement outlined in a letter deed. Notary as the authorized person to make authentic documents must be analyzed carefully since the party came to face him and put details such as terms of both formal and administrative requirements are the basis of making the deed, until the deed on the forms of responsibility are authentic documents. In Indonesia, the most strictly forbids nominees, the concept contained in Article 33 paragraph (1) and (2) of Law Number 25 Year 2007 on Investment, which affirmed that the domestic investors and foreign investors who make investments in the form of company are prohibited from entering an agreement or declaration which states that ownership of shares in limited liability company for and on behalf of others. When done, it will result in an agreement or statement is to be null and void."

"[ABSTRAKPropinsi Bali merupakan wilayah Indonesia yang jumlah wisatawan yang datangke kian mengingkat setiap tahunnya. Hal ini menyebabkan banyak orang baik warganegara Indonesia dan orang asing tertarik untuk tinggal atau membuka usaha di Bali.Undang-Undang Pokok Agraria menyatakan bahwa hanya warga negara Indonesia yangberhak untuk memiliki tanah. Sementara itu, orang asing diberi hak untuk menempatilahan di Indonesia dengan hak pakai dan hak sewa atas bangunan. Tetapi padakenyataannya banyak orang asing menggunakan perjanjian pinjam nama untukmenempati lahan di Bali dalam jangka waktu yang mereka inginkan. Perjanjian sewamenyewa digunakan sebagai upaya untuk menutupi keberadaan perjanjian dapat dianggapsebagai perjanjian pinjam nama sehingga perjanjian sewa menyewa merupakan suatuupaya penyelundupan hukum. Penelitian ini menggunakan metode yuridis normatif,untuk memperoleh data yang dikehendaki penelitian ini dengan melakukan telaah bahanpustaka atau data sekunder. Hasil analisis menunjukkan bahwa rangkaian perjanjianpinjam nama antara lain surat pernyataan, perjanjian sewa menyewa, surat kuasamengelola, surat kuasa menjual dan perjanjian perpanjangan sewa. Pada saat orang asingdatang kepada notaris untuk dibuatkan akta otentik sebaiknya notaris lebih teliti danseksama sehingga apabila terdapat indikasi pembuatan akta otentik dapat menyalahiaturan hukum maka notaris dapat memberi penyuluhan hukum. Dalam menjalankannyajabatannya seorang notaris itu harus bertindak amanah, jujur dan seksama karena notariswajib menjaga kepercayaan masyarakat dan negara dengan baik.

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ABSTRACTBali Province is a major area of Indonesia tourism so that the number of touristswho come to Bali is increasingly every year. This leads to a lot of people both Indonesiancitizens and foreigners keen to stay or open a business in Bali. Basic Agrarian Law statesthat only Indonesian citizens who have the right to own land. Meanwhile, foreigners weregiven the right to occupy land in Indonesia with the right to use and leases on buildings.But in fact many foreigners use nominee agreement and loan agreement to occupy land inBali in the time period they want. The content of Indonesian citizen who appointed to bea nominee states that the true owner of the land is the foreigner because the money sheused for the purchase of land was belongs to the foreigner. Lease agreement is used as anattempt to cover up the existence of the agreement can be considered as a loan agreementso that the name of the lease agreement is a legal smuggling attempt. This study usesnormative juridical, to obtain the desired data of this study by conducting research librarymaterials or secondary data. The analysis showed that a series of loan agreements includea statement of the name, lease agreement, power of attorney to manage, power of attorneyto sell and lease extension agreement. By the time a foreigner came to the notary for thenotary should be made authentic act more carefully and thoroughly so that if there areindications of an authentic deed may violate the rule of law, the notary can provide legalcounseling. A notary should act trustworthy, honest and thorough, as notaries are requiredto maintain public confidence and the country well.;Bali Province is a major area of Indonesia tourism so that the number of touristswho come to Bali is increasingly every year. This leads to a lot of people both Indonesiancitizens and foreigners keen to stay or open a business in Bali. Basic Agrarian Law statesthat only Indonesian citizens who have the right to own land. Meanwhile, foreigners weregiven the right to occupy land in Indonesia with the right to use and leases on buildings.But in fact many foreigners use nominee agreement and loan agreement to occupy land inBali in the time period they want. The content of Indonesian citizen who appointed to bea nominee states that the true owner of the land is the foreigner because the money sheused for the purchase of land was belongs to the foreigner. Lease agreement is used as anattempt to cover up the existence of the agreement can be considered as a loan agreementso that the name of the lease agreement is a legal smuggling attempt. This study usesnormative juridical, to obtain the desired data of this study by conducting research librarymaterials or secondary data. The analysis showed that a series of loan agreements includea statement of the name, lease agreement, power of attorney to manage, power of attorneyto sell and lease extension agreement. By the time a foreigner came to the notary for thenotary should be made authentic act more carefully and thoroughly so that if there areindications of an authentic deed may violate the rule of law, the notary can provide legalcounseling. A notary should act trustworthy, honest and thorough, as notaries are requiredto maintain public confidence and the country well.;Bali Province is a major area of Indonesia tourism so that the number of touristswho come to Bali is increasingly every year. This leads to a lot of people both Indonesiancitizens and foreigners keen to stay or open a business in Bali. Basic Agrarian Law statesthat only Indonesian citizens who have the right to own land. Meanwhile, foreigners weregiven the right to occupy land in Indonesia with the right to use and leases on buildings.But in fact many foreigners use nominee agreement and loan agreement to occupy land inBali in the time period they want. The content of Indonesian citizen who appointed to bea nominee states that the true owner of the land is the foreigner because the money sheused for the purchase of land was belongs to the foreigner. Lease agreement is used as anattempt to cover up the existence of the agreement can be considered as a loan agreementso that the name of the lease agreement is a legal smuggling attempt. This study usesnormative juridical, to obtain the desired data of this study by conducting research librarymaterials or secondary data. The analysis showed that a series of loan agreements includea statement of the name, lease agreement, power of attorney to manage, power of attorneyto sell and lease extension agreement. By the time a foreigner came to the notary for thenotary should be made authentic act more carefully and thoroughly so that if there areindications of an authentic deed may violate the rule of law, the notary can provide legalcounseling. A notary should act trustworthy, honest and thorough, as notaries are requiredto maintain public confidence and the country well., Bali Province is a major area of Indonesia tourism so that the number of touristswho come to Bali is increasingly every year. This leads to a lot of people both Indonesiancitizens and foreigners keen to stay or open a business in Bali. Basic Agrarian Law statesthat only Indonesian citizens who have the right to own land. Meanwhile, foreigners weregiven the right to occupy land in Indonesia with the right to use and leases on buildings.But in fact many foreigners use nominee agreement and loan agreement to occupy land inBali in the time period they want. The content of Indonesian citizen who appointed to bea nominee states that the true owner of the land is the foreigner because the money sheused for the purchase of land was belongs to the foreigner. Lease agreement is used as anattempt to cover up the existence of the agreement can be considered as a loan agreementso that the name of the lease agreement is a legal smuggling attempt. This study usesnormative juridical, to obtain the desired data of this study by conducting research librarymaterials or secondary data. The analysis showed that a series of loan agreements includea statement of the name, lease agreement, power of attorney to manage, power of attorneyto sell and lease extension agreement. By the time a foreigner came to the notary for thenotary should be made authentic act more carefully and thoroughly so that if there areindications of an authentic deed may violate the rule of law, the notary can provide legalcounseling. A notary should act trustworthy, honest and thorough, as notaries are requiredto maintain public confidence and the country well.]"

"Asas kebebasan berkontrak menyebabkan timbulnya beraneka ragam perjanjian, salah satunya perjanjian nominee. Terdapat 2 (dua) pihak berdasarkan perjanjian nominee yaitu nominee dan beneficiary sehingga memunculkan suatu pertanyaan mengenai status kepemilikan obyek yang diikat dengan perjanjian nominee dan permasalahan mengenai kewenangan dan tanggung jawab notaris terhadap obyek perjanjian nominee yang dimasukan dalam akta wasiat karena berdasarkan peraturan perundang-undangan perjanjian nominee tidak diperkenankan. Metode penelitian yang digunakan yaitu metode yuridis normatif dengan tipe deskriptif analitis. Berdasarkan hasil penelitian diperoleh yaitu, pertama status kepemilikan obyek yang diikat dengan perjanjian nominee yaitu milik pihak yang tercatat secara legal (nominee) sepanjang belum ada putusan pengadilan yang membatalkannya. Kedua, yaitu Notaris bertanggungjawab terhadap obyek perjanjian nominee yang dimasukan dalam akta wasiat sehingga dapat dimintakan pertanggungjawaban secara administrasi, perdata maupun pidana, oleh karena itu peneliti menyarankan notaris memberikan penyuluhan hukum berdasarkan Pasal 15 ayat (2) huruf e Undang-Undang No. 2 Tahun 2014 (UUJNP) dan apabila client memaksa obyek perjanjian nominee dimasukan dalam akta wasiat, maka notaris menolak dengan didasarkan Pasal 16 ayat (1) huruf e UUJNP.

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Principle of contract freedom caused many kind of contract such as nominee agreement. There are 2 (two) parties based on nominee agreement, there are nominee and beneficiary, so come a question about ownership status of the object which tied by nominee agreement and about notary authorithy and responsibility to the object which write down into testament deed because based on the rules nominee agreement is not permitted. Research method that used is juridishe normative method with descriptive analitis type. Based on this research conclusion are, first, ownership status for the object which tied by nominee agreement is own by the party who write as legal owner (nominee) as long as there`s not decision by the court that declare nominee agreement is null and void. Second, notary be responsible for the object which write down into testament deed, so, notary can be ask for resposibility by administrative, civil or criminal. If  client wants to write down object of nominee agreement into testament deed, researcher give advise for notary to give legal advice based on article 15 paragaph (2) letter e Law Number 2 Year 2014 (UUJNP) and if client force then notary refuse to write down object of nominee agreement into testament deed based on  article 16 paragraph (1) letter e UUJNP."

"Pembatasan oleh pemerintah Indonesia dalam perolehan Hak Milik atas Tanah menutup kesempatan Warga Negara Asing untuk menguasai Hak Milik atas Tanah di Indonesia. Saat ini keinginan Warga Negara Asing untuk menguasai Hak Milik atas Tanah di Indonesia semakin meningkat. Pemerintah Indonesia telah memberikan kesempatan bagi Warga Negara Asing untuk mendapatkan Hak Pakai atas Tanah, namun nampaknya pihak asing tidak cukup puas dengan pemberian Hak Pakai atas Tanah yang memiliki jangka waktu. Keinginan Warga Negara Asing untuk dapat menguasai Hak Milik atas Tanah di Indonesia akhirnya melahirkan sebuah ide baru yang diciptakan guna melewati batasan yang telah diberikan oleh Pemerintah Indonesia dalam hal penguasaan Hak Milik atas Tanah. Cara yang paling sering dilakukan guna memenuhi keinginan Warga Negara Asing untuk menguasai Hak Milik atas Tanah di Indonesia adalah melalui pembuatan Akta Pemindahan Hak dari Warga Negara Indonesia kepada Warga Negara Asing. Akta semacam ini biasanya juga diikuti dengan Surat Kuasa Mutlak, yang isinya pemberian kuasa kepada seorang Warga Negara Asing untuk menjual, memindah tangankan maupun menjaminkan sebidang tanah tersebut kepada pihak lain. Hal ini bertentangan dengan peraturan perundang-undangan yang berlaku, yakni pasal 26 ayat (2) Undang-Undang Pokok Agraria dan Instruksi Mendagri No. 14 Tahun 1982 tentang Larangan Penggunaan Kuasa Mutlak Sebagai Pemindahan Hak atas Tanah.

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Restriction by Indonesian government in the acquisition of Right of Ownership close the opportunity of a foreign citizen to get the Right of Ownership in Indonesia. Currently the desire of foreigners to get the Right of Ownership is increasing. Indonesian government has provided an opportunity for foreign citizen to obtain Righ to Use. However it seems that foreign citizens are not quite satisfied with Righ to Use that has special period. The desire of foreign citizens to get the Right of Ownership in Indonesia finally give birth to a new idea that created for pass the restriction of Indonesian Government about the rules of having Right of Ownership in Indonesia.

The most usual way to satisfy the desire of foreigners to get the Righ of Ownership is through the deeds that contains transfer of Right of Ownership from an Indonesian citizen to a foreign citizen. This kind of deed usually followed by absolute power of attorney that contains granting authority to a foreign citizen to sell, transfer, or pledge that land to other parties. This thing is contrary to the laws and regulations applicable in article 26 paragraph (2) of Law number 50 year 1960 on agrarian. It is contrary to and Instructions interior minister number 14 Year 1982 about ban the use of absolute power as the transfer of land rights."

"Tujuan penelitian ini adalah untuk menganalisis undang-undang dan peraturan-peraturan yang terkait dengan tanggung jawab sosial dalam rangka memberikan rekomendasi pengungkapan tanggung jawab sosial di Indonesia. Metode analisis data yang digunakan adalah dengan cara menganalisis isi undang-undang dan peraturan-peraturan yang terkait dengan pengungkapan tanggung jawab sosial untuk menentukan apakah isi dari undang-undang dan peraturan-peraturan tersebut sesuai dengan indikator Global Reporting Initiative (GRI) Sustainability Reporting Guidelines dalam hal yang terkait dengan pengungkapan tanggung jawab yang seharusnya dilakukan oleh perusahaan. Hasil penelitian ini menunjukkan bahwa dari 79 indikator pengungkapan GRI Sustainability Reporting Guidelines terdapat 34 indikator pengungkapan yang ditemukan dalam undang-undang dan peraturan-peraturan terkait di Indonesia dengan kewajiban pengungkapan yang berbeda untuk masing-masing jenis usaha.

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The purpose of this research is to analyze the related regulations with social responsibility in order to provide recommendations disclosures of social responsibility in Indonesia. The analysis method of data in this research are used by analyzing the contents of the regulations relating to disclosure of social responsibility to determine whether the contents of the regulations in accordance with the indicators of the Global Reporting Initiative Sustainability in matters related with disclosure responsibilities that should be done by the company. The results of this research showed that of 79 indicators disclosure of the GRI Sustainability Reporting Guidelines are disclosures of 34 indicators that are found in the regulations in Indonesia with different disclosure for each type of company."

"Seorang Notaris dalam menjalankan jabatannya harus berpegang teguh pada Undang-Undang Jabatan Notaris dan Kode Etik Notaris untuk memenuhi tanggung jawab terhadap pelaksanaan jabatan yang diberikan kepadanya. Dalam realitas yang berkembang belakangan ini, keselarasan kewajiban tersebut dengan praktek pelaksanaan di lapangan belum terlaksana sepenuhnya. Hal tersebut dapat dibuktikan dengan masih adanya Notaris yang mengabaikan tanggung jawab terhadap kewajiban jabatan dan kode Notaris. Dalam hal terjadinya pelanggaran terhadap jabatan dan kode etik Notaris yang dilakukan oleh seorang Notaris, maka Notaris dapat bertanggung jawab baik secara perdata, pidana, Undang-Undang Jabatan Notaris, maupun Kode Etik Notaris terhadap kebenaran materiil akta yang dibuatnya. Penjatuhan sanksi oleh Majelis Pengawas Notaris terhadap Notaris yang melakukan pelanggaran jabatan dan Kode Etik Notaris tersebut harus dilakukan dalam putusan sidang Majelis dengan keputusan yang seadil-adilnya agar memberikan efek jera bagi Notaris sebagai bentuk tanggung jawab terhadap Notaris yang melanggar kewenangan dan kewajiban dalam menjalankan jabatannya.

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A notary should firmly hold to Notary Professional Law and Notary Ethical Code to comply responsibility to professional execution that provided to him during performing his position. In the lately growing reality, a duty synchronization with the application on field has not entirely yet completed. But it can be proved by the fact that there are still Notary avoid his responsibility to professional obligation and Notary ethics. In the professional violation and Notary ethical code that conducted by Notary, therefore Notary shall responsible either to common law, criminal law, the Notary Professional Law, or Notary Ethical Code against the truth of deed material that they composed. Sanction is given by Notary House of Supervisor to Notary which had been committed a professional break off and Notary Ethical Code shall be done on House trial`s verdict with a fairly decisions in order to give a learn effect to Notary as responsibility against Notary that break off an authorization and obligation during performing their duty professional."

"ABSTRAKNotaris mempunyai tugas utama yaitu melayani pembuatan akta bagi masyarakat.Akta merupakan produk utama dalam pelayanan yang diberikan oleh notaris.Notaris mempunyai kewajiban untuk menyimpan akta dalam bentuk minutaselama menjalankan jabatannya. Semakin banyak akta yang disimpan oleh notarisakan semakin besar risiko yang harus ditanggungnya. Saat ini, tidak terdapatstandar mengenai cara penyimpanan akta notaris, juga tidak terdapat asuransiyang dapat melindungi akta secara khusus di Indonesia. Penelitian akan dilakukandengan metode hukum normatif menggunakan data sekunder. Notaris harusbertanggungjawab atas risiko yang terjadi pada akta notaris, karena hal tersebutadalah kewajibannya sebagai notaris. Namun apabila risiko terjadi karena sesuatuhal yang berada di luar kekuasaannya (keadaan memaksa), maka notaris tidakperlu bertanggung jawab akan risiko tersebut. Dengan demikian notaris harusmelakukan tindakan preventif untuk menghindari risiko yang mungkin terjadi

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ABSTRACTNotary have main task to oblige deeds needs for the community. Deed is the mainproduct from the service that notary did. Notary has an obligation to keep the deedin authentic form throughout their carrier as notary. The more deeds that theykept, the bigger risk they have to bear. Currently, there are no standards abouthow to keep the deed and also no insurance that can cover the deed specifically inIndonesia. Research will be conduct with normative legal method by usingsecondary data. Notary must be responsible for the risk which happened to thedeed because it was their responsibility. But if the risk happened because ofunpredictable situations (force majeure), the notary was not responsible for thatrisk. Therefore, the notary must do preventive action to avoid the risk that mighthave happened"

"Pada saat ini kepemilikan hak atas tanah di Indonesia bukan hanya bertujuan untuk keperluan rumah tinggal dan tempat usaha saja, melainkan untuk keperluan investasi bagi para investor baik investor lokal maupun investor asing. Pengaturan mengenai kepemilikan hak atas tanah di Indonesia sudah diatur dalam Undang-Undang Pokok Agraria Nomor 5 Tahun 1960, baik kepemilikan oleh perorangan, badan, maupun kepemilikan oleh pihak asing. Namun dengan alasan ingin mempermudah mendapat keuntungan lebih, dan hal lainnya yang bersifat menguntungkan dalam proses kepemilikan hak atas tanah di Indonesia, ada saja celah yang digunakan oleh para pihak, dalam hal ini pihak asing, untuk memiliki hak atas tanah yang tidak sesuai dengan yang seharusnya ada di dalam Undang-Undang Pokok Agraria Nomor 5 Tahun 1960. Salah satunya dengan perjanjian Nominee. Singkatnya, perjanjian Nominee adalah perjanjian yang biasa dilakukan oleh para pihak asing dengan pihak Nominee, pihak Nominee itu sendiri yaitu orang berkewarganegaraan Indonesia yang dipinjam namanya untuk memiliki suatu hak atas tanah. Perlindungan notaris dalam hal ini menjadi sangat penting untuk dikaji lebih dalam terutama adanya kemungkinan pihak asing dan pihak Nominee membuat perjanjian Nominee dalam bentuk akta-akta otentik berupa akta pengakuan hutang, surat kuasa menjual, perjanjian pengikatan jual beli, surat pernyataan, dan lainnya. Perjanjian –perjanjian tersebut secara formil bisa saja terlihat benar menurut hukum seperti tidak melanggar aturan, namun secara materiil tidak dapat dibenarkan, kemudian pada prakteknya notaris bisa saja tidak mengetahui adanya pemindahan kempemilikan hak atas tanah secara terselubung kepada pihak asing yang jelas merupakan penyelundupan hukum .

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Nowadays, the land rights ownership in Indonesia is not only aiming for the purposes of residential or business premises only, but rather for an investment purposes owned by both local and foreign investor. The regulation of land rights ownership in Indonesia has already set in the Law Number 5 of 1960 regarding Land, either the individual, corporate entities, or foreign party ownership. However, with an aim for getting more profit easier, or getting anything more profitable on the process of land rights ownership in indonesia, there's always been some loopholes used by the parties, in this case the foreign parties, to get a land rights ownership which is not in accordance with the Law Number 5 of 1960 regarding Land. One of them is called the nominee agreement. Given this, nominee agreement is an agreement entered by a foreign party with a nominee, an indonesian citizen whose name being used to hold a land rights ownership. The protection for public notaries becoming very important to be studied profoundly then, primarily with a possibility of a nominee agreement made by the foreign and nominee party in a form of authentic deeds as debt acknowledgement, turn over procuration, sale and purchace agreement, statement letter, and others. Those agreements could be seen as formally right without any violation under such laws, but is materially unjustified indeed, and in practice the notary may not be aware of any land rights ownership substitution to a foreign party which is shrouded and actually an act of smuggling laws."