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@article{MMH40122, author = {Suwinto Johan}, title = {SANKSI ADMINISTRATIF DENDA PENDEKATAN LAPORAN KEUANGAN ATAS PELANGGARAN PERSAINGAN USAHA TIDAK SEHAT}, journal = {Masalah-Masalah Hukum}, volume = {51}, number = {1}, year = {2022}, keywords = {Pelanggaran Persaingan Usaha; Laporan Keuangan; Sanksi Denda}, abstract = {Pengenaan sanksi denda terhadap praktik monopoli dan pelanggaran persaingan usaha tidak sehat telah diatur dalam Undang Undang Cipta Kerja (UU CK). Pengenaan denda kepada pelaku usaha berdasarkan nilai penjualan. Penelitian ini bertujuan untuk membahas mengenai efektivitas pendekatan pengenaan denda berdasarkan laporan keuangan sesuai dengan Peraturan Komisi Pengawas Persaingan Usaha (KPPU). Penelitian ini mempergunakan metode penelitian kualitatif dengan legal normatif. Penelitian ini melakukan telaah literature dan norma-norma yang berlaku. Penelitian ini menyimpulkan bahwa denda yang dikenakan berdasarkan pendekatan laporan keuangan secara akuntasi memiliki hambatan teknis dalam pelaksanaanya. Sanksi administratif berupa denda tidak akan membuat pelaku usaha dirugikan. Denda dikenakan pada sebagian keuntungan yang diperoleh pada Pasar Bersangkutan. Pelaku usaha tetap memperoleh keuntungan. Sanksi atau denda tidak dapat dikenakan pada semua pelanggaran larangan praktik monopoli.}, issn = {2527-4716}, pages = {20--28} doi = {10.14710/mmh.51.1.2022.20-28}, url = {https://ejournal.undip.ac.id/index.php/mmh/article/view/40122} }
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