"[
ABSTRAKPenelitian ini mengangkat permasalahan terkait lembaga yang baru dibentuk
berdasarkan Undang-Undang No. 21 Tahun 2011, yaitu Otoritas Jasa Keuangan yang
pada awal pelaksanaan tugasnya menemui banyak permasalahan yang dihadapi,
diantaranya terkait pertanggungjawaban pengelolaan keuangan yaitu status
kewajiban perpajakan OJK. Disatu sisi sebagai WAPU, dan lainnya sebagai WP.
Selanjutnya, Kementerian Keuangan melalui Keputusan Direktur Jenderal
Perbendaharaan 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 perlakuan
pengenaan pajak kepada OJK berdasarkan surat Direktorat Jenderal Pajak Nomor S-
28/PJ/2015 tanggal 4 Februari 2015? 2. Bagaimana status dan kewajiban perpajakan
yang tepat diterapkan kepada OJK?
Penelitian ini menggunakan metode penelitian normatif yaitu penelitian hukum yang
dilakukan dengan cara meneliti bahan pustaka atau data sekunder. Data yang
digunakan dalam tesis ini adalah bahan hukum primer, bahan hukum sekunder, dan
bahan hukum tersier. Pengumpulan data dilakukan dengan suatu kegiatan studi
dokumen terhadap data sekunder.
Hasil penelitian menunjukkan bahwa pungutan pajak kepada OJK, tidak akan efektif
hingga ditetapkan dalam suatu produk perundang-undangan sebagaimana Pasal 23A
amandemen ketiga Undang-undang Dasar Negara Republik Indonesia Tahun 1945.
ABSTRACTThis research raised issues related to the newly formed institutions under Indonesian
Law No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their duties
encountered many problems faced, which were related to financial management
accountability, namely OJK status of tax obligations. On one hand as WAPU, and
others as WP. Furthermore, the Ministry of Finance through the Director General of
Treasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) in
the context of financial management and accountability the state.
Issues examined in this research are: 1. How does the tax to OJK based on the letter
of 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 with
researching library materials or secondary materials. The materials using in this
research are primary legal materials, secondary legal materials, and tertiary legal
materials. The collection of materials conducted with the study of documents for
secondary materials.
The results showed that the determination OJK as the subject of taxes and OJK
income as taxes objects, will not be effective until a law is defined as of Article 23A
of the third amendment to the Constitution of the Republic of Indonesia Year 1945;This research raised issues related to the newly formed institutions under Indonesian
Law No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their duties
encountered many problems faced, which were related to financial management
accountability, namely OJK status of tax obligations. On one hand as WAPU, and
others as WP. Furthermore, the Ministry of Finance through the Director General of
Treasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) in
the context of financial management and accountability the state.
Issues examined in this research are: 1. How does the tax to OJK based on the letter
of 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 with
researching library materials or secondary materials. The materials using in this
research are primary legal materials, secondary legal materials, and tertiary legal
materials. The collection of materials conducted with the study of documents for
secondary materials.
The results showed that the determination OJK as the subject of taxes and OJK
income as taxes objects, will not be effective until a law is defined as of Article 23A
of the third amendment to the Constitution of the Republic of Indonesia Year 1945, This research raised issues related to the newly formed institutions under Indonesian
Law No. 21/2011, Otoritas Jasa Keuangan who is in the early exercise of their duties
encountered many problems faced, which were related to financial management
accountability, namely OJK status of tax obligations. On one hand as WAPU, and
others as WP. Furthermore, the Ministry of Finance through the Director General of
Treasury letter No. KEP-322 / NT / 2014, OJK sets as Other Board Unit (UBL) in
the context of financial management and accountability the state.
Issues examined in this research are: 1. How does the tax to OJK based on the letter
of 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 with
researching library materials or secondary materials. The materials using in this
research are primary legal materials, secondary legal materials, and tertiary legal
materials. The collection of materials conducted with the study of documents for
secondary materials.
The results showed that the determination OJK as the subject of taxes and OJK
income as taxes objects, will not be effective until a law is defined as of Article 23A
of the third amendment to the Constitution of the Republic of Indonesia Year 1945]"
