Kewenangan menteri keuangan dalam penahanan devisa hasil ekspor batu bara melalui peraturan pemerintah nomor 8 tahun 2025

DETAIL KOLEKSI

Kewenangan menteri keuangan dalam penahanan devisa hasil ekspor batu bara melalui peraturan pemerintah nomor 8 tahun 2025

Oleh : Achmad Rifan Fachrul Roji

Info Katalog

Penerbit : FH - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Reni Dwi Purnomowati

Kata Kunci : Authority, Minister of Finance, Foreign Exchange Retention, Coal

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_SK_SHK_010002000006_Halaman-Judul.pdf	6
2.	2026_SK_SHK_010002000006_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_SK_SHK_010002000006_Surat-Hasil-Similaritas.pdf	1
4.	2026_SK_SHK_010002000006_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_SK_SHK_010002000006_Lembar-Pengesahan.pdf	1
6.	2026_SK_SHK_010002000006_Pernyataan-Orisinalitas.pdf	1
7.	2026_SK_SHK_010002000006_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_SK_SHK_010002000006_Bab-1.pdf	16
9.	2026_SK_SHK_010002000006_Bab-2.pdf	26
10.	2026_SK_SHK_010002000006_Bab-3.pdf	24
11.	2026_SK_SHK_010002000006_Bab-4.pdf	18
12.	2026_SK_SHK_010002000006_Bab-5.pdf	3
13.	2026_SK_SHK_010002000006_Daftar-Pustaka.pdf	4
14.	2026_SK_SHK_010002000006_Lampiran.pdf	4

Abstrak
Abstract

P Pengelolaan devisa hasil ekspor batu bara selama ini belum berjalan optimal sehingga potensi penerimaan negara belum termanfaatkan secara maksimal. kondisi tersebut mendorong lahirnya pp nomor 8 tahun 2025 yang memberikan landasan kewenangan kepada menteri keuangan untuk pengelolaan devisa hasil ekspor namun masih ada hambatan dalam penerapannya. rumusan masalah ini bagaimana pengaturan mengenai penahanan devisa hasil ekspor batu bara yang bertentangan dengan pp nomor 8 tahun 2025, kewenangan menteri keuangan dalam penahanan devisa hasil ekspor batu bara melalui pp nomor 8 tahun 2025, dan apa hambatan kementerian keuangan penahanan devisa hasil ekspor batu bara melalui pp nomor 8 tahun 2025? metode penelitian yang digunakan normatif dengan sifat deskriptif. hasil penelitian ini pengaturan penahanan devisa hasil ekspor batu bara melalui peraturan pemerintah nomor 8 tahun 2025 menimbulkan pertentangan normatif dengan pasal 8 ayat (1) undang-undang nomor 25 tahun 2007 tentang penanaman modal. kewenangan menteri keuangan penahanan devisa hasil ekspor batu bara melalui pasal 13 pp nomor 8 tahun 2025 sebagai pengawas. pelaksanaan kewenangan dilakukan secara terkoordinasi melalui direktorat jenderal bea dan cukai berdasarkan pasal 24 hingga 26 peraturan presiden nomor 158 tahun 2024 tentang kementerian keuangan dan didukung otoritas jasa keuangan serta bank indonesia. hambatan utama tercermin melalui beragam faktor seperti rendahnya tingkat kepatuhan eksportir. pemerintah perlu melakukan harmonisasi pengaturan penahanan devisa hasil ekspor batu bara antara undang-undang nomor 25 tahun 2007 dan pp nomor 8 tahun 2025 serta memperkuat peran kementerian keuangan melalui sosialisasi, pendampingan, dan penyederhanaan prosedur.

T The management of foreign exchange from coal exports has not been running optimally so that the potential for state revenue has not been utilized optimally. this condition encouraged the birth of government regulation number 8 of 2025 which provides the basis for the authority to the minister of finance to manage foreign exchange from exports but there are still obstacles in its implementation. the formulation of this problem is how the regulation regarding the retention of foreign exchange from coal exports that is contrary to government regulation number 8 of 2025, the authority of the minister of finance in the retention of foreign exchange from coal exports through government regulation number 8 of 2025, and what are the obstacles for the ministry of finance in the retention of foreign exchange from coal exports through government regulation number 8 of 2025? the research method used is normative with a descriptive nature. the results of this study are that the regulation of the retention of foreign exchange from coal exports through government regulation number 8 of 2025 creates a normative conflict with article 8 paragraph (1) of law number 25 of 2007 concerning investment. the authority of the minister of finance to retain foreign exchange from coal exports through article 13 of government regulation number 8 of 2025 as a supervisor. the implementation of this authority is carried out in a coordinated manner through the directorate general of customs and excise, based on articles 24 to 26 of presidential regulation no. 158 of 2024 concerning the ministry of finance, and is supported by the financial services authority and bank indonesia. the main obstacles are reflected in various factors, such as low levels of exporter compliance. the government needs to harmonize regulations on foreign exchange retention from coal exports between law no. 25 of 2007 and government regulation no. 8 of 2025, and strengthen the role of the ministry of finance through outreach, mentoring, and procedural simplification.