THE ROLE AND RESPONSIBILITIES OF FOUNDATION BENEFIT OWNERS ARE REVIEWED FROM REGULATION OF THE PRESIDENT OF THE REPUBLIC OF INDONESIA NUMBER 13 OF 2018
PERAN DAN TANGGUNG JAWAB PEMILIK MANFAAT YAYASAN DITINJAU DARI PERATURAN PRESIDEN REPUBLIK INDONESIA NOMOR 13 TAHUN 2018
Abstract
To achieve a guarantee, certainty and legal order, the beneficial owners of the foundation must play a role and be responsible in the form of openness and accountability to the State by carrying out ownership reports. This is a form of implementation Presidential Decree No 13/2018. In addition, to create transparency in the context of preventing and eradicating criminal acts of money laundering and terrorist financing This type of research in legal writing is normative legal research (normative legal research) or doctrinal legal research. The approach method used is a conceptual approach (conceptual approach), namely the study departs from the views and doctrines that have developed in legal science. The role and responsibilities of beneficial owners in foundation legal entities, both when first established and already in operation, are required to comply with the provisions of Presidential Decree No. 13/2018, namely conducting an ownership report. This ownership report needs to be disclosed because there is potential for abuse of power within the foundation. Principles and accountability in foundation management are very necessary to ensure that foundation organs carry out their duties solely to achieve the foundation's social goals and not for other purposes in order to realize good governance within the foundation
References
R. Ali Rido. Badan Hukum dan Kedudukan Badan Hukum Perseroan, Perkumpulan, Koperasi, Yayasan, Wakaf, PT Alumni. 2004. Bandung.
Rony Hanitijo Soemitro, 1998, Metode Penelitian Hukum dan Jurimetri, Jakarta, PT. Ghalia Indonesia.
Setiawan, Aneka Masalah Hukum dan Hukum Acara Perdata. (Bandung: Alumni, 1992).
Soerjono Soekanto, Pengantar Penelitian Hukum, Jakarta: UI Press, 2012
Peraturan Perundang-Undangan
Undang-Undang Nomor 28 Tahun 2004 Perubahan atas Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan;
Undang-Undang Nomor 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang;
Peraturan Presiden Nomor 13 tahun 2018 tentang Penerapan Prinsip Manfaat Dari Korporasi Dalam Rangka Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang dan Tindak Pidana Pendanaan Terorisme.
Jurnal
Darrussalam, Beneficial Owner Dalam Konteks Perpres no 13 Tahun 2018 dan Pajak, http://news.ddtc.co.id/ diakses pada tanggal 18 Oktober 2023.
Fonni, Winner Sitorus, Hasbir Paserangi, Persekutuan Perdata Notaris Berdasarkan Undang-Undang Jabatan Notaris, Riau Law Jounal. Vol. 2. No. 1, Mei 2018,
Mohammad Amri Gede, Nurfaidah Said, Muhammad Ilham Arisaputra, Kekuatan Hukum Irah-Irah Eksekutorial Pada Grosse Akta Sebaga Dasar Eksekusi Jaminan, Universitas Kendari, Jurnal. Halu Oleo Law Review, Volume 14, No. 1 Tahun 2020.
Website
Financial Action Task Force, ‘FATF Guidance Transparency and Beneficial Ownership, http://www.fatf-gafi.org/media/fatf/documents/reports/guidance-transparency-beneficial-ownership.pdf.dikses pada tanggal 18 Oktober 2023
The Black Law Dictionary, https://thelawdictionary.org/beneficial-owner/, dikses pada tanggal 18 Oktober 2023.
.png)
