CARA PEMBAYARAN JUAL BELI: JENIS, KELEBIHAN DAN KEKURANGAN DR. YETTY KOMALASARI DEWI KULIAH 5

CARA PEMBAYARAN JUAL BELI: JENIS, KELEBIHAN DAN KEKURANGAN DR. YETTY KOMALASARI DEWI KULIAH 5

PERTIMBANGAN CARA PEMBAYARAN: BUYER:

SELLER:

O Resiko kegagalan transaksi O Resiko fluktuasi valuta O Resiko kerugian barang dagangan

O Resiko kegagalan transaksi O Resiko fluktuasi valuta O Resiko kerusakan barang

Copyright of Yetty KD

JENIS/BENTUK CARA PEMBAYARAN:

1.  Advance Payment 2.  Open Account 3.  Collection Draft 4.  Consignment 5.  Letter of Credit 6.  Lainnya Copyright of Yetty KD

(1) ADVANCE PAYMENT: Buyer (importir) membayar sebelum barang2 dikirim oleh Seller (eksportir)

• Kepercayaan Buyer (importir) thd Seller (eksportir) à terima barang • Keyakinan Buyer à negara Seller tidak melarang barang yang diekspor • Buyer memiliki likuiditas yang baik


APA JAMINAN BUYER (IMPORTIR)?

Integritas & kekuatan keuangan Seller Stabilitas ekonomi & politik negara Seller Reputasi/bonafiditas Seller


(2). OPEN ACCOUNT Seller (eksportir) mengirim barang2 lebih dahulu kepada Buyer (importir) à Barang terkirim à Seller kirim “invoice” dg waktu tertentu dimana Buyer harus bayar

•  Ada kepercayaan penuh antara S – B •  Barang & dokumen dikirim langsung ke B •  S (eksportir) yakin tidak ada peraturan negara B yang melarang


Apa RESIKO dari pembayaran dengan cara ini?

Jaminan apa yang diperoleh oleh Eksportir? Copyright of Yetty KD

(3). COLLECTION DRAFT Bedanya dengan Open Account ?

Dengan sistem pembayaran ini, siapa yang diuntungkan?


(4). CONSIGNMENT: •  Pengiriman barang eskpor pada importir di LN à titip dijual dg harga tertentu à jk terjual, dilakukan pembayaran, jika tidak barang dikembalikan kpd eksportir •  Hak milik tetap pada eksportir •  Resiko eksportir: – Modal (dapat) lama berkembang – Tidak ada kepastian pembayaran Copyright of Yetty KD

(5). LAINNYA : BARTER Copyright of Yetty KD

(6). LETTER OF CREDIT (LC)


TRANSAKSI JUAL BELI DENGAN PEMBAYARAN PEMBUKAAN LETTER OF CREDIT


OUTLINE: Review Kewajiban & Hak Buyer-Seller Dasar Hukum Jual Beli dengan Pembayaran Pembukaan L/C Pengantar UCP 600 (Pengertian) L/C: UCP 600 dan PBI No. 5/6/PBI/ 2003 Sifat Hukum (Legal Nature) L/C terhadap Perjanjian Jual Beli atau Perjanjian Lain yang mendasarinya; Copyright of Yetty KD

(1). JUAL BELI: KEWAJIBAN & HAK Buyer (Pembeli)

Seller (Penjual)

Kewajiban:

Kewajiban:

Melunasi pbayaran

Menyerahkan barang

Hak:

Hak:

Menuntut pyerahan

Menerima pembayaran

barang


MENGAPA MENGGUNAKAN L/C: Mekanisme pengamanan/perlindungan para pihak yang terlibat; Kepastian pembayaran; Pemberian fasilitas pembayaran (credit facility);

to mitigate risk Copyright of Yetty KD

PENGGUNAAN L/C: Keuntungan:

Kerugian:

O Jaminan pembayaran O Pembiayaan

O Biaya mahal O Bank memeriksa dokumen

Time Constraint ? Copyright of Yetty KD

(2). DASAR HUKUM JUBEL-L/C: Uniform Customs and Practices for Commercial Documentary Credit (UCP);

Indonesia menjadi negara yang menyetujui berlakunya UCP tanggal 31 Maret 1971. Copyright of Yetty KD

(2). DASAR HUKUM JUBEL-L/C: (CON’D) •  PBI No.5/6/2003 tentang Surat Kredit Berdokumen Dalam Negeri. Note: •  UCP hanya mengikat kalau ditunjuk •  UCP bertentangan dengan hukum nasional è hukum nasional prevail. Copyright of Yetty KD

(3). UCP 600: Uniform Customs and Practices for Commercial Documentary Credit (UCP): • UCP 1933 • UCP 1974 • UCP 400 (1983) • UCP 500 (1993) • UCP 600 (1997) è Merupakan “best practices” dalam dunia usaha Copyright of Yetty KD

(3). UCP 600: (CON’D) UCP adalah seperangkat aturan terkait dokumen dalam perdagangan internasional yang diterbitkan oleh International Chambers of Commerce (ICC), Paris. UCP memegang peranan penting karena dijadikan dasar oleh seluruh praktisi perdagangan internasional di seluruh dunia yang menggunakan instrumen pembayaran Letter of Credit (LC). Copyright of Yetty KD

(3). UCP 600: UCP 600 are rules that apply to any documentary credit (including standby letter of credit)….. è (Ps. 1 – Application of UCP)


(4). LETTER OF CREDIT:

COMMERCIAL CREDIT/ DOCUMENTARY CREDIT Copyright of Yetty KD

Surat perintah kepada bank untuk membayar secara bersyarat sejumlah uang kepada seseorang yang disebut namanya (Emmy S. Pangaribuan); Perikatan bersyarat untuk membayar sejumlah uang antara Issuing Bank dengan Beneficiary (Bank Indonesia); Suatu perjanjian bersyarat dengan syarat batal (Ps. 1265 KUHPer) ?


PS. 2 UCP è PENGERTIAN L/C: Credit means: any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. Note: Bandingkan dengan UCP 500 Copyright of Yetty KD

PENGERTIAN L/C è UCP 500: Any arrangement, however named or described, whereby a bank (issuing bank) acting at the request and on the instruction of a customer (the applicant) or on its own behalf: • to make a payment or to the order of a third party (the beneficiary), or is to accept and pay bills of exchange (draft) drawn by the beneficiary; or • to authorize another bank to effect such payment or to accept and pay such bills of exchange (drafts); or • to authorize another bank to negotiate against stipulated documents, provided that the terms and conditions of the credit are complied with. Copyright of Yetty KD

NEGOTIATION? The purchase by the nominated bank of drafts…and/or documents under a complying presentation, by advancing or agreeing to advance funds to the beneficiary on or before the banking day…

The transfer of an instrument by delivery or indorsement whereby the transferee takes it for value….


HONOUR: to pay at sight if the credit is available by sight payment; to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment; to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance. Copyright of Yetty KD

COMPLYING PRESENTATION: a presentation that is in accordance with the terms and condition of the credit, the applicable provisions of these rules and international standard banking practice. presentation è the delivery of documents under a credit to the issuing bank or nominated bank or the documents so delivered. Copyright of Yetty KD

SKBDN, L/C ADALAH: Instrumen yang diterbitkan oleh bank (bank penerbit-issuing bank), atas permintaan applicant yang berisi janji untuk membayar sejumlah uang kepada beneficiary apabila issuing bank menerima dokumen yang sesuai dengan syarat SKBDN. (Pasal 1 PBI No.5/6/2003 tentang SKBDN)


JADI L/C ADALAH…. Jaminan tertulis (written undertaking) yang diberikan oleh bank atas nama importir untuk membayar eksportir sejumlah uang dalam jangka waktu tertentu JIKA eksportir menyerahkan (present) kepada bank dokumen-dokumen yang sesuai (striclty comply) dengan terms and conditions sebagaimana ditetapkan dalam LC Copyright of Yetty KD

(5). SIFAT HUKUM (LEGAL NATURE) L/C


PS. 4: CREDITS V. CONTRACTS A credit by its nature is a separate transaction from the sale or other contract on which it may be based. Banks are in no way concerned with or bound by such contract, even if any reference whatsoever to it is included in the credit. Consequently, the undertaking of a bank to honour, to negotiate or to fulfil any other obligation under the credit is not subject to claims or defences by the applicant resulting from its relationship with the issuing bank or the beneficiary. Copyright of Yetty KD

PS. 4: CREDITS V. CONTRACTS (CON’D) A beneficiary can in no case avail itself to the contractual relationship existing between banks or between the applicant and the issuing bank. An issuing bank should discourage any attempt by the applicant to include, as an integral part of the credit, copies of the underlying contract, proforma invoice and the like. Copyright of Yetty KD

PS. 5: DOCUMENTS V. GOODS, SERVICES OR PERFORMANCE Banks deal with documents and not with goods, services or performance to which the documents may relate.


PASAL 2 (4) SKBDN: SKBDN menurut bentuk dan sifatnya adalah transaksi yang terpisah dari kontrak penjualan atau kontrak lainnya yang menjadi dasar dari SKBDN dan Bank tidak tersangkut atau terkait oleh dimaksud walaupun ada referensi apapun terhadap kontrak tersebut yang dicantumkan dalam SKBDN. Copyright of Yetty KD

PRINSIP L/C:

1.  Otonomi;

2.  Formalitas;


KEY POINTS: LC is separate to the contract to which it relates Deal only with documents (NOT goods or services to which the documents relate) LC is not a guarantee that the exporter will definitely receive payment è it is subject to presentation of conforming documentation within a specified time frame LC is not a guarantee that the importer will definitely receive the ordered goods è the importer should determine specific documentation evidencing shipment and quality Copyright of Yetty KD

7

Bank

Bank

3

2

6

4

2

8

1 SALES CONTRACT

B

S 5


TUGAS INDIVIDUAL DIKUMPULKAN SENIN, 18 MARET 2013 CARI CONTOH LETTER OF CREDIT DAN ANALISIS: 1. PARA PIHAK DALAM L/C 2. HAK DAN KEWAJIBAN PARA PIHAK TERSEBUT TUGAS DIKETIK DAN CONTOH LC DILAMPIRKAN Copyright of Yetty KD

TERIMA KASIH & BERSAMBUNG…


CARA PEMBAYARAN JUAL BELI: JENIS, KELEBIHAN DAN KEKURANGAN DR. YETTY KOMALASARI DEWI KULIAH 5

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