Abstract
Undang-Undang tentang Yayasan keberadaannya hingga saat ini menimbulkan kritik dari berbagai kalangan, karena terdapat beberapa pasal yang dianggap berbeda dengan praktek/pelaksanaan pengelolaan yayasan yang telah berlaku khususnya pada ketentuan Pasal 6 Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan, yang menyebutkan bahwa “yayasan wajib membayar segala biaya atau ongkos yang dikeluarkan oleh organ yayasan dalam rangka menjalankan tugas yayasan.” Pada pasal tersebut di atas memiliki multi tafsir khususnya pada istilah “biaya dan ongkos”. Perihal pengaturan mengenai tugas organ yayasan telah diatur dalam Undang-Undang tentang Yayasan, sehingga yang perlu diketahui adalah pembayaran biaya dan ongkos seperti apa yang menjadi kewajiban yayasan. Berdasarkan latar belakang tersebut maka rumusan masalah pada penelitian ini yaitu: bagaimanakah pengaturan kekayaan yayasan berdasarkan Undang-Undang tentang Yayasan dan bagaimanakah kewajiban yayasan membayar segala biaya atau ongkos yang dikeluarkan oleh organ yayasan dalam rangka menjalankan tugas yayasan?
 Jenis penelitian ini adalah penelitian hukum nomratif yakni kekaburan norma pada Pasal 6 Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan yang dapat mengakibatkan pengelolaan kekayan yayasan tidak sesuai dengan maksud dan tujuan yayasan. Penelitian ini menggunakan 2 (dua) pendekatan yaitu: pendekatan perundang-undangan (statute approach) dan pendekatan konsep (conseptual approach).
 Kesimpulan dari penelitian ini adalah pengaturan kekayaan yayasan diatur di dalam Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan dan perubahannya pada Undang-Undang Nomor 28 Tahun 2004 tentang Perubahan Atas Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan, dimana sumber kekayaan yayasan berasal dari pendiri yang dipisahkan, sumbangan, hibah, wakaf, hibah wasiat, dan perolehan lain yang dikelola sesuai dengan kewajiban para pengelola yayasan yaitu pembina, pengurus, dan pengawas didasari atas kewenangannya dan kewajiban yayasan membayar segala biaya atau ongkos yang dikeluarkan oleh organ yayasan dalam rangka menjalankan tugas yayasan diatur pada Pasal 6 Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan, akan tetapi tidak dijelaskan secara rinci, biaya atau ongkos apakah yang wajib dikeluarkan oleh yayasan kepada organ yayasan dalam rangka menjalankan tugasnya sehingga menimbulkan kekaburan norma (vague norm) yang berakibat pada timbulnya ketidakpastian hukum, mengandung multi tafsir.
 
 The existence of the Law on Foundations has led to criticism from various groups, because there are several articles that are considered different from the practice/implementation of foundation management that has been in force, especially in the provisions of Article 6 of Law Number 16 of 2001 concerning Foundations, which states that " the foundation is obliged to pay all fees or costs incurred by the organs of the foundation in order to carry out the duties of the foundation. The article above has multiple interpretations, especially in the term "costs and expenses". Regarding the arrangements regarding the duties of foundation organs, it has been regulated in the Law on Foundations, so what needs to be known is the payment of fees and what fees are the foundation's obligations. Based on this background, the formulation of the problem in this research is: how is the regulation of foundation assets based on the Law on Foundations and what is the obligation of the foundation to pay all fees or expenses incurred by the organs of the foundation in order to carry out the duties of the foundation?
 This type of research is normative legal research, namely the blurring of the norms in Article 6 of Law Number 16 of 2001 concerning Foundations which can result in the management of the foundation's assets not in accordance with the aims and objectives of the foundation. This study uses 2 (two) approaches, namely: the statutory approach (statute approach) and the concept approach (conceptual approach).
 The conclusion of this study is that the arrangement of foundation wealth is regulated in Law Number 16 of 2001 concerning Foundations and its amendments to Law Number 28 of 2004 concerning Amendments to Law Number 16 of 2001 concerning Foundations, where the foundation's source of wealth comes from the founder separated, donations, grants, endowments, testamentary grants, and other acquisitions that are managed in accordance with the obligations of the foundation managers, namely the builders, administrators, and supervisors based on their authority and the foundation's obligation to pay all fees or costs incurred by the organs of the foundation in order to carry out their duties Foundations are regulated in Article 6 of Law Number 16 of 2001 concerning Foundations, however, it is not explained in detail what fees or costs are required to be incurred by foundations to foundation organs in order to carry out their duties causing a blurring of norms (vague norms) which results in the emergence of legal uncertainty, contains multiple interpretations.
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