Hubungan hukum antara bank umum selaku bank persepsi dan menteri keuangan selaku bendahara umum negara dalam pengelolaan penerimaan negara

HIDAYAT, Herman, Hariyanto, S.H., M.Kn

2009 | Tesis | S2 Magister Ilmu Hukum

Tujuan penelitian ini untuk mengetahui hubungan hukum antara bank umum selaku bank persepsi dan Menteri Keuangan selaku Bendahara Umum Negara dalam pengelolaan penerimaan negara terkait dengan hukum perikatan serta untuk mengetahui pelaksanaan tindakan Bendahara Umum Negara atas pelanggaran peraturan oleh bank umum selaku bank persepsi. Penelitian ini menggunakan metode penelitian kombinasi normatifempiris. Jenis data yang digunakan sebagai bahan penelitian yaitu data sekunder dengan alat penelitian berupa studi dokumen (library research). Teknik analisis data dilakukan secara kualitatif melalui kategorisasi berdasar permasalahan yang diteliti dengan mengambil kesimpulan berdasar pemikiran deduktif. Hubungan hukum antara bank umum dengan Menteri Keuangan selaku Bendahara Umum Negara pada tahap penetapan ijin bank umum sebagai bank persepsi oleh Menteri Keuangan merupakan hubungan hukum penerima kuasa. Hubungan hukum serupa juga terjadi pada tahap pembukaan rekening penerimaan atau rekening kas negara pada cabang bank selaku bank persepsi oleh Kantor Pelayanan Perbendaharaan Negara selaku Kuasa Bendahara Umum Negara di daerah. Tindakan yang dilakukan kedua belah pihak telah memenuhi unsur-unsur suatu perikatan yaitu terdapat hubungan hukum, berada pada lapangan harta kekayaan, adanya pihak-pihak (subyek hukum) dan terdapat prestasi (obyek hukum). Selain itu juga telah memenuhi syarat sahnya perjanjian dalam pasal 1320 KUH Perdata yaitu adanya kata sepakat, kecakapan para pihak, obyek tertentu dan kausa yang halal, akan tetapi sampai saat ini belum ada perjanjian tertulis yang dibuat. Pelaksanaan sanksi atas pelanggaran peraturan yang dilakukan oleh bank persepsi terdapat beberapa hal yang sulit dilaksanakan karena selain belum diatur tata cara pembuktian dan pelaksanaan sanksi atau denda, juga karena tidak adanya perjanjian tertulis.

The aim of this research of learning legal relations between commercial bank as recipient bank (Bank Persepsi) and The Minister Of Finance as General State Treasurer (Bendahara Umum Negara) in the state revenue management were related to the legal commitments and knowing the implementation of the action the Kuasa Bendahara Umum Negara on the breach of the regulation by recipient bank. This research used the juridical research method normative-empirical. The data kind that was used as the research material that is the secondary data with the research implement took the form of the study of the document (library research). Data analysis techniques would be conducted through a qualitative categorization based problems that are taking with the conclusions based on deductive reasoning. Legal relationship between commercial bank and The Minister Of Finance as General State Treasurer in the determination stage of permission of commercial bank as recipient bank by The Minister Of Finance is the recipient of the authorization law relationship. Similar legal relationships also occur at the opening of accounts or receipt of the treasury account at the bank branch as the perception of the bank by the Office of the State Treasury, the State General Treasurer's power in the region. Actions that both parties have fulfilled the elements of a relationship there are commitments that is the law, are on the field of property, the parties (subject to law) and the achievement of (the object of law). Moreover also filled the condition for the legality of the agreement in the article 1320 of the Civil Law that is the existence of the agreement, the skill of the sides, the certain object and the lawful cause, but until this did not yet have the agreement was written (contract) that was made. The implementation of sanctions was on the breach of the regulation that was carried out by the recipient bank received by several matters that were difficult to be carried out because apart from being not arranged by the order.

Kata Kunci : Bank persepsi,Bendahara,Penerimaan Negara,Recipient Bank, Treasurer, State Revenue