Unsur kerugian keuangan negara sebagai ketidakpastian hukum dalam penerapan good corporate governance Badan Usaha Milik Negara Persero di Indonesia

Yonatan, Yonatan (2021) Unsur kerugian keuangan negara sebagai ketidakpastian hukum dalam penerapan good corporate governance Badan Usaha Milik Negara Persero di Indonesia. Doctoral thesis, Universitas Pelita Harapan.

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Abstract

Polemik yang tidak akan pernah berkesudahan dan berakhir tentang apakah harta BUMN/BUMD, dan anak perusahaan BUMN/BUMD merupakan Keuangan Negara atau Keuangan BUMN/BUMD/anak perusahaan BUMN/BUMD itu sendiri. Terdapat perbedaan pendapat di antara insan hukum, yaitu: ada yang berpendapat bahwa Keuangan Negara harus diartikan dalam arti sempit, yaitu: APBN saja (sebagaimana Pasal 23 ayat (1) UUD Negara Republik Indonesia 1945), dan ada yang berpendapat bahwa Keuangan Negara harus diartikan dalam arti luas, yaitu: Pasal 1 angka 1 dan Pasal 2 Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara, beserta Penjelasan Umum Undang-undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi. Konflik antar regulasi pada tingkat pembentuk Undang-undang (legislasi) dan konflik antar putusan di lembaga yudikatif sudah merupakan fakta hukum. Walaupun terjadi perbedaan penafsiran terhadap tafsir dari ruang lingkup Keuangan Negara. Namun, perbedaan tersebut ternyata memiliki titik singgung (temu) dalam mengartikan Kerugian BUMN PT. Persero yang belum tentu didefinisikan, dan/atau dinyatakan sebagai Kerugian Negara sebagaimana dimaksud dalam UU Perbendaharaan Negara. Selama Direksi, dan/atau Komisaris Perseroan menjalankan tugasnya dengan prinsip-prinsip Duty of Care (kewajiban untuk berhati-hati), Duty of Loyalty (kewajiban untuk loyal kepada Perseroan dan pemegang saham), dan taat azas pada prinsip tata kelola perusahaan yang baik (Good Corporate Governance). Maka, Direksi dan/atau Komisaris Perseroan tidak dapat dianggap telah merugikan Keuangan Negara. Metode penelitian dalam penelitian hukum ini menggunakan jenis penelitian hukum normatif (penelitian hukum doktrinal). Pendekatan yang digunakan di dalam penelitian ini adalah pendekatan perundang-undangan, pendekatan sejarah, dan pendekatan konseptual. Aneka jenis bahan hukum, non hukum dan sumber bahan hukum digunakan pada penelitian ini. Pengumpulan bahan hukum dilakukan dengan cara studi dokumen/studi kepustakaan. Teknik analisis bahan hukum dilakukan dengan cara interpretasi/penafsiran dan konstruksi hukum. Bentuk hasil penelitian dalam penelitian ini adalah evaluatif dan preskriptif analisis/The never-ending polemic concerning whether the property of State-Owned Enterprise/Local-Owned Enterprise and State-Owned Enterprise’s/Local-Owned Enterprise’s subsidiary is considered as a state finances or the finances of State-Owned Enterprise/Local-Owned Enterprise/subsidiary of State-Owned Enterprise/Local-Owned Enterprise itself. There exists two contrasting dominant school of thought held by legal practitioners, academics and observer on that topic, i.e. The first of which argues that State Finances should be defined narrowly, i.e. only as a State Budget (as referred to in Article 23 section (1) of the 1945 Constitution of the Republic of Indonesia), and the latter argues that State Finances should be defined broadly, i.e. as defined in Article 1 number 1 and Article 2 of Act Number 17 of 2003 on State Finances, as well as in the Explanatory Notes of Act No. 31 of 1999 on Eradication of the Criminal Act of Corruption. The conflict between regulations on the legislative level and the conflict between judgements in the judicial institution have already become a legal fact. Even though there is a difference in interpretation towards the interpretation of the scope of State Finances. Nevertheless, it turns out that the said difference have a point of agreement when it comes to defining the losses of Local-Owned Enterprise’s Limited Liability Company (Persero) which is not necessarily defined, and/or declared as State Losses as referred to in State Treasury Act. As long as the Directors, and/or Commissioners of the Company performs their duties according to the principles of Duty of Care, Duty of Loyalty, and adhere to the principles of Good Corporate Governance. Then, the Directors and/or Commissioners of the Company cannot be presumed to have harmed the State Finances. The method of approach used in this research are legislative approach, historical approach, and conceptual approach. Various legal and non-legal resources, as well as various sources of legal resources are used in this research. The technique used to analysed the legal resources are by means of interpretations and legal construct. The form of research result in this research is an evaluative and prescriptive analysis.

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