Pembagian hak waris atas saham dalam perseroan terbatas

Wang, Yuliana Silvia (2018) Pembagian hak waris atas saham dalam perseroan terbatas. Masters thesis, Universitas Pelita Harapan.

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Abstract

In economic development, a Limited Liability Company is one of the legal entities that develops and is quite attractive to the public as a place to conduct business activities. Shares in a Limited Liability Company are proof of ownership of investors that their capital has been invested in the company. These shares can be classified as objects that can be inherited by the deceased shareholders to their heirs. The implementation of the distribution of inheritance rights to shares and the recording of the shareholders must be carried out correctly and clearly so that the Company's activities can continue. To avoid the operational activities of Limited Liability Companies that can be hampered, research is needed on the distribution of inheritance rights to shares in a Limited Liability Company. In this study, data collection was conducted using the statute approach method and conceptual approach, namely by interviewing Notaries directly and reviewing several laws and regulations, legal principles and related views. From the results of these studies, it can be concluded that there is no clear legal certainty that regulates the implementation of the distribution of inheritance rights to shares in a Limited Liability Company. / Dalam perkembangan ekonomi, PT merupakan salah satu badan hukum yang berkembang dan cukup diminati masyarakat sebagai wadah dalam melakukan kegiatan usaha. Saham dalam PT merupakan bukti hak milik dari pemodal bahwa modalnya sudah diinvestasikan di dalam perseroan. Saham tersebut dapat diklasifikasikan sebagai objek yang dapat diwariskan oleh pemegang saham yang meninggal kepada ahli warisnya. Pelaksanaan pembagian hak waris atas saham serta pencatatan pemegang saham tersebut harus dilakukan dengan benar dan jelas sehingga kegiatan PT dapat terus berjalan. Untuk menghindari kegiatan operasional PT yang dapat terhambat, diperlukan penelitian mengenai pembagian hak waris atas saham dalam PT. Dalam penelitian ini, pengumpulan data dilakukan dengan menggunakan metode pendekatan Undang-Undang dan pendekatan konseptual, yaitu dengan mewawancarai Notaris secara langsung dan menelaah beberapa peraturan perundang-undangan, asas-asas hukum serta pandangan-pandangan terkait. Dari hasil penelitian tersebut, dapat disimpulkan bahwa belum ada kepastian hukum yang jelas yang mengatur implementasi pembagian hak waris atas saham dalam PT.

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