Kedudukan hak tanggungan yang terdampak spin off (pemisahan)

Fiona, Fiona (2022) Kedudukan hak tanggungan yang terdampak spin off (pemisahan). Masters thesis, Universitas Pelita Harapan.

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Abstract

Spin off (pemisahan) menimbulkan konsekuensi/akibat hukum berupa pengalihan sebagian aktiva dan passiva dari perusahaan induk ke perusahaan baru termasuk didalamnya pengalihan passiva berupa asset yang tidak bergerak yang dibebankan hak tanggungan. Penelitian ini menggunakan jenis penelitian hukum yuridis normatif. Hasil penelitian menunjukkan bahwa sesuai peraturan yang berlaku akibat hukum dari spin off menyebabkan kedudukan hak tanggungan perusahaan induk beralih demi hukum atau dapat disebut juga secara serta merta beralih ke perusahaan baru dengan adanya suatu akta spin off yang dibuat dihadapan Notaris. Namun pada kenyataanya peralihan hak tanggungan tidak dapat serta merta melainkan harus melewati pendaftaran perubahan peralihan hak tanggungan di kantor pertanahan setempat dengan sistem “roya-pasang”. Notaris berperan dalam pelaksanaan spin off, dimulai dari tahap persiapan berupa pembuatan akta pendirian PT yang baru sampai dengan tahap pelaksanaan spin off yaitu pembuatan akta spin off. Sama halnya dengan PPAT yang memiliki peran dalam pelaksanaan spin off yaitu berupa peralihan hak atas tanah yang sedang dibebankan hak tanggungan yang terdampak spin off. Kesimpulannya, pengaturan pelaksanaan spin off ini masih sangat tidak jelas dan tidak sejalan dengan praktik/ kenyataannya, dikarenakan peraturan yang mengaturnya tidak secara detail menjelaskan mulai dari tahap persiapan spin off sampai dengan tahap pelaksanaannya serta bagaimana seharusnya peralihan aktiva dan passiva suatu perusahan terutama peralihan passiva yang berupa hak tanggungan yang terdampak spin off/ Spin off (separation) has legal consequences in the form of the transfer of some assets and liabilities from the parent company to the new company, including the transfer of land mortgage in the form of immovable assets that are charged with mortgage rights. This research uses normative juridical law research. The results show that the legal consequences of the spin off cause the position of the land mortagage of the parent company to change by law or it can also be called immediately switch to a new company with a spin off deed made before a Notary. However, in reality the transfer of land mortgage cannot be done immediately instead, it must go through the registration of changes to the transfer of land mortgage at the local land office with a “roya-install” system. Notaries play a role in the implementation of the spin off, starting from the preparation stage in the form of making a new PT establishment deed to the spin off implementation stage, namely making a spin off deed. Likewise with PPAT which has a role in the implementation of the spin off, namely in the form of the transfer of land rights that are being charged with mortgage rights affected by the spin off. In conclusion, the regulation of the implementation of this spin off is still very unclear and not in line with practice / reality, because the regulations that regulate it do not explain in detail starting from the preparation stage for the spin off to the implementation stage and how the transfer of assets and liabilities of a company should be, especially the transfer of liabilities in the form of land mortgages affected by the spin off

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