Tinjauan yuridis kepastian hukum treasury stock di Indonesia

Sinaga, Ivon Adelima (2020) Tinjauan yuridis kepastian hukum treasury stock di Indonesia. Masters thesis, Universitas Pelita Harapan.

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Abstract

Istilah treasury stock terkesan asing bagi orang dengan latar pendidikan hukum, meskipun demikian ketentuan mengenai treasury stock telah diatur dalam Pasal 40 Undang-Undang No. 40 tahun 2007. Namun berdasarkan ketentuan tersebut, treasury stock tidak memiliki seluruh hak-hak atas saham sebagaimana diatur dalam Pasal 52 Undang-Undang No. 40 tahun 2007. Tesis ini bertujuan untuk menjawab pertanyaan akademis mengenai prosedur pembelian kembali saham yang melahirkan treasury stock dan kepastian hukum treasury stock terkait dengan hak-hak yang melekat atas saham. Penelitian ini dianalisis dan dikaji secara normatif dengan menggunakan pendekatan perundang-undangan. Hasil Penelitian ini menunjukkan bahwa prosedur pembelian kembali saham baik yang melahirkan treasury stock maupun yang tidak melahirkan treasury stock diatur dalam Undang-Undang No. 40 tahun 2007, namun dikarenakan pembelian kembali saham lazim dilakukan oleh Perusahaan Terbuka maka ketentuan teknis mengenai pembelian kembali saham ini diatur juga dalam Peraturan Otoritas Jasa Keuangan. Otoritas Jasa Keuangan membagi pembelian kembali saham ke dalam dua kondisi yaitu kondisi pasar normal dan kondisi pasar yang berfluktuasi. Ketidakpastian hukum treasury stock muncul dikarenakan Undang-Undang No. 40 tahun 2007 tidak memberikan ketegasan terhadap hak-hak atas saham yang dimiliki oleh treasury stock, hal tersebut terlihat dari hak-hak dasar bagi suatu saham dikecualikan namun hak-hak lainnya masih tetap diberikan./The term treasury stock seems odd to people with a legal education background, however, the provisions regarding treasury stock have been regulated in Article 40 of Law No. 40 of 2007. Based on these provisions, treasury stock does not have all the rights over shares as regulated in Article 52 of Law No. 40 of 2007. This thesis aims to answer academic questions regarding the procedure of share repurchase that result to treasury stock and legal certainty of treasury stock related to the inherent rights of shares. This research is analyzed and reviewed normatively using a statutory approach. The results of this study indicate that the share repurchase procedure, both those that result to treasury stock and those that did not result to treasury stock, is regulated in Law No. 40 of 2007, however, due to the common practice of share repurchases by public companies, the technical provisions regarding share repurchases are also regulated in the Otoritas Jasa Keuangan Regulation. The Otoritas Jasa Keuangan divides the buyback of shares into two conditions, namely normal market conditions and fluctuating market conditions. Treasury stock legal uncertainty arises due to Law no. 40 of 2007 does not confirm the rights of shares owned by treasury stock, this can be seen from the exclusion of basic rights for a share, but other rights are still granted.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Sinaga, Ivon AdelimaNIM01659190013ivonadelimasinaga@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTanaya, VellianaNIDN0303078301velliana.tanaya@uph.edu
Additional Information: T 59-19 SIN t
Uncontrolled Keywords: Treasury Stock ; Shares Buyback ; Legal certainty
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Users 16254 not found.
Date Deposited: 02 Mar 2021 03:43
Last Modified: 18 Nov 2021 07:07
URI: http://repository.uph.edu/id/eprint/14934

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