ANALISIS JAMINAN FIDUSIA ATAS PIUTANG BERUPA RESTITUSI PAJAK PERTAMBAHAN NILAI (Studi Berdasarkan Pasal 9 ayat (1) Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia)
| Main Author: | Pakpahan, Andreas |
|---|---|
| Format: | Article eJournal |
| Bahasa: | ind |
| Terbitan: |
Kumpulan Jurnal Mahasiswa Fakultas Hukum
, 2017
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| Online Access: |
http://hukum.studentjournal.ub.ac.id/index.php/hukum/article/view/2572 |
Daftar Isi:
- Andreas Pakpahan, Prof. Dr. Suhariningsih, SH., MS., Dr. Shinta Hadiyantina SH., MH.andreasrjp@gmail.com ABSTRAK Andreas Pakpahan, Hukum Perdata Bisnis, Fakultas Hukum Universitas Brawijaya, Juli 2017, ANALISIS JAMINAN FIDUSIA ATAS PIUTANG BERUPA RESTITUSI PAJAK PERTAMBAHAN NILAI (Studi Berdasarkan Pasal 9 ayat (1) Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia). Pada penelitian ini, penulis menganalisis alasan mengapa Piutang berupa Restitusi Pajak tidak dapat dijadikan Objek Jaminan Fidusia. Penelitian ini dilandasi adanya Bank yang ingin menerima Jaminan Fidusia berupa Piutang Restitusi Pajak milik debitur sebagaimana dikatakan dalam pasal 9 ayat 1 Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia. Namun, lembaga fidusia menolak piutang tersebut. Berdasarkan hasil penelitian, Piutang berupa Restitusi Pajak tidak dapat dijadikan sebagai Objek Jaminan Fidusia sebab Piutang tersebut merupakan Hak Perorangan bagi Wajib Pajak sehingga tidak dapat dialihkan kepada pihak lain sementara Objek Jaminan Fidusia seharusnya merupakan benda yang dapat dialihkan. Kata Kunci: Objek Jaminan Fidusia, Benda, Piutang, Restitusi Pajak. ABSTRACT Andreas Pakpahan, Private Bussines Law, Fakultas Hukum Universitas Brawijaya, July 2017, ANALYSIS FIDUCIA OVER VALUE ADDED TAX RECEIVABLES (Study based on article 9 paragraph (1) Law Number 42 Year 1999 regarding Fiduciary). This study examines why Tax Receivables cannot be used as fiduciary object. This research is based on the existence of a Bank wishing to receive Fiduciary Guarantee in the form of Debtor Tax Receivables as mentioned in article 9 paragraph 1 of Law Number 42 Year 1999 regarding Fiduciary Guarantee. However, Tax Receivables was rejected by the fiduciary institution. The result of this research is Tax Receivables cannot be used as Fiduciary Object because Tax Receivables are Individual Rights for taxpayers, so it cannot be transferred to other parties, while fiduciary object must be transferable. Key Words: Fiduciary Object, Tax Receivables, Object, Receivables