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Crucial problems that exist in the Act No. 5 of 2011 on Public Accountants are the word 'manipulation' that opens wide opportunities onset of multiple interpretations. It is delivered by the Constitutional Law expert Yusril Ihza Mahendra in the trial continued with the case number 84/PUU-IX/2011 held on Tuesday (14/2), at the Plenary Court Room. The applicant in this case, namely M.Achsin, Anton Silalahi, Yanuar Maulana Rahmat, and M. Zuhdi Zainudin as Certified Public Accountants.

 

"The phrase '... did the manipulation, helping to manipulate ...' the law is vague phrase meant. In everyday language, the word 'manipulation' has a negative meaning, which is a reversal or describe something different from the actual facts or circumstances, but in accounting terms, the manipulation is not something negative. Manipulating data term is closely related to the accounting profession in analyzing and assessing the data that the result may be different from the data generated by the management, the financial statements he made, "said Yusril in front of judges, chaired by the Chief Justice of the Constitutional Court, Moh. Mahfud MD.

 

Yusril describes as 'manipulation' in the context of accounting, related to analysis and assessment, then the act of manipulation is not a criminal action, including criminal sanctions should be given anyway. Act 5/2011, Yusril light, do not give an explanation of the meaning of the word 'manipulation'. Similarly, in Article 1 of the Act did not define the term 'manipulation'. "Therefore, this term has not been recognized in our criminal law, unless the terms of the Criminal Code forge, then should the term 'manipulation' authentic explanation given by the Act to prevent the interpretations that result in the loss of legal certainty. Because of its multiple interpretations, then law enforcement officials will interpret the term that could lead to abuses against its own people. This is contrary to the principles of law set forth in Article 1 paragraph (3) of the 1945 Constitution, "he explained.

 

The use of the word 'manipulation' causing concern and fear in the public accountant to do things according to his profession, but everyone is entitled to feel safe and free from threats to do or not do something like that provided for in Article 28G Paragraph (1) 1945 Constitution. "If the public accountants fear manipulation (manipulating data) is a suggestion of their work and feel threatened because of a norm, the norm is clear that the Act violated Article 28G Paragraphs (1) of the 1945 Constitution," he explained.

 

The Applicant filed three other experts, namely Mudzakir, Hima S. And Rudolf H Tubagyo stated Article 55 and Article 56 against the 1945 Constitution because it has given rise to discrimination against the public accounting profession. While the present government of experts, one of which is OS Hieraij Eddy. Eddy explained than 200 million people of Indonesia, may be only a public accountant who said that the word 'manipulation' does not contain a negative sense. "But what is that multiple interpretations? Let me say no. Intended by Parliament, the meaning of the word 'manipulation' of course that means negative and does not cause ambiguity. Does not cause multiple interpretations and does not conflict with Article 28G Paragraphs (1) associated with the guarantee of security, "he explained.

 

In the main petition, Petitioner argued that Articles 55 and 56 of the Public Accountants Act is contradictory to Article 28D paragraph (1) of the 1945 Constitution, because of legal uncertainty. Article 55 letters a bill that contains the phrase "manipulation" is difficult to understand because the act of manipulation is not recognized in the basic formulation of the main provisions in the Penal Code as criminal law. Formula set forth in the Penal Code is forgery. In addition, Article 55 letter b of Certified Public Accountants contrary to Article 28G Paragraph (1) of the 1945 Constitution, because that article has created a sense of insecurity or extreme fear that the applicant was not free to practice his profession for acts or omissions.(Lulu Anjarsari / mh/Yazid.tr)

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