Pertanggungjawaban pribadi direksi perseroan kategori usaha mikro dan kecil

Sinurat, Doli Hot Pangihutan (2022) Pertanggungjawaban pribadi direksi perseroan kategori usaha mikro dan kecil. Masters thesis, Universitas Pelita Harapan.

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Abstract

Sejak diberlakukannya UU CK, diberikannya status badan hukum kepada badan usaha UMK merupakan solusi pragmatis dalam paradigma kebijakan pemerintah untuk menumbuhkan ekonomi dalam skala mikro dan kecil. Namun dalam paradigma hukum, hal tersebut menimbulkan persoalan yang rumit mengenai bagaimana Direksi yang mengurus perseroan UMK tersebut mengelola perusahaan. Dengan hanya seorang pemegang saham yang menyetorkan modal dan secara bersama-sama menjabat sebagai Direksi, konsep pertanggungjawaban Direksi dalam perseoran UMK belum memiliki konsep yang jelas. Penelitian ini bertujuan untuk mengetahui konsep pertanggungjawaban Direksi pada saat perseroan UMK mengalami kerugian ditinjau dari teori-teori hukum yang terkait dengan badan hukum dan teori pertanggungjawaban direksi perseroan terbatas. Penelitian ini dilaksanakan dengan menggunakan jenis penelitian normatif dimana bahan hukum yang penulis kumpulkan dianalisis secara kualitatif. Metode pengumpulan bahan hukum yang penulis lakukan adalah dengan menggunakan studi kepustakaan dengan menggunakan pendekatan konseptual, teoritis, dan peraturan perundang-undangan. Berdasarkan hasil penelitian penulis, dimana satu-satunya cara untuk menyimpulkan apakah Direksi perseroan UMK turut bertanggung jawab secara pribadi adalah dengan mengimplikasikan bahwa Pasal 97 ayat (3) UU PT-CK juga turut menjadi dasar pertanggungjawaban pribadi Direksi perseroan UMK jika dan hanya jika Pasal 97 ayat (3) UU PT-CK harus dipahami bersama-sama dengan Pasal 153D ayat (2) UU PT-CK. Penelitian ini menyarankan kepada pemerintah untuk menambahkan bab yang terdiri dari beberapa bagian yang mengatur mengenai Perseroan UMK agar lebih sistematis mengingat 10 pasal tambahan yang menjadi dasar pendirian Perseroan UMK tidak cukup sistematis untuk mengatur bagaimana Perseroan UMK seharusnya dijalankan./ Since the enactment of the CK Law, granting legal entity status to MSEs is a pragmatic solution in the government's policy paradigm to grow the economy on a micro and small scale. However, in the legal paradigm, this raises a complicated problem regarding how the Board of Directors who manages the MSE company manages the company. With only one shareholder who contributes capital and jointly serves as the Board of Directors, the concept of the Board of Directors' responsibility in MSE companies does not yet have a clear concept. This study aims to determine the concept of the responsibility of the Board of Directors when the MSE company suffers losses in terms of legal theories related to legal entities and the theory of liability of the directors of a limited liability company. This research was conducted using a normative type of research in which the legal materials that the authors collected were analyzed qualitatively. The method of collecting legal materials that the author does is to use a literature study using a conceptual, theoretical, and statutory approach. Based on the results of the author's research, where the only way to conclude whether the Board of Directors of a MSE company is personally responsible is to imply that Article 97 paragraph (3) of the PT-CK Law also becomes the basis for personal liability of the Board of Directors of a MSE company if and only if Article 97 paragraph (3) of the PT- CK Law must be understood together with Article 153D paragraph (2) of the PT- CK Law. This study suggests to the government to add a chapter consisting of several sections that regulate UMK companies to be more systematic considering the 10 additional articles that form the basis for establishing UMK companies are not systematic enough to regulate how UMK companies should be run.

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