Special Purpose Vehicle (“Spv”) Dalam Transaksi Asset Backed Securities /Efek Beragun Aset (“EBA”) Menurut Uu No. 8 Tahun 1995 Tentang Pasar Modal Jo Peraturan Bapepam & Lk No. Ix.K.1 Lampiran Keputusan Ketua BAPEPAM & LK No. Kep. 493/ Bl/2008 Tentang Ped
| Main Authors: | Adiwilaga, Marisa; Universitas Kristen Maranatha, Andersen, Christian; Universitas Kristen Maranatha |
|---|---|
| Format: | application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Universitas Kristen Maranatha
, 2012
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| Online Access: |
http://majour.maranatha.edu/index.php/dialogia-iuridica/article/view/390 |
Daftar Isi:
- Asia’s emerging asset securitization issues in 1990, as happened in Japan, Hong Kong, Thailand, Philipine, Taiwan and Singapore. In Indonesia a new asset securitization issue is less developed in 1995 ago with the introduction of asset securitization transactions forcredit cards in the year for auto loans by Astra Sedaya Finance in 1996.SPV is now used by entrepreneurs as a business vehicle that protects the interests of its shareholders. However, usually SPV based outside the country in its implementation,there are only 2 people and besides it is also only with telephone and fax, but the cash held by the SPV is very large. SPV based abroad are usually established in a place that is a party of a double taxation treaty and low taxes and even take advantage of aspects of “confidentiality” to a very specific purpose.