Analisis perubahan status perseroan terbatas perorangan menjadi perseroan terbatas persekutuan modal

Selvi, Franceline (2023) Analisis perubahan status perseroan terbatas perorangan menjadi perseroan terbatas persekutuan modal. Masters thesis, Universitas Pelita Harapan.

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Abstract

Perseroan Terbatas (PT) didirikan oleh 2 (dua) orang atau lebih dengan akta notaris. Pemerintah melalui UU No. 11 Tahun 2020 Tentang Cipta Kerja menciptakan sebuah bentuk PT baru. PT tersebut adalah PT Perorangan yang dapat didirikan oleh satu orang tanpa akta notaris. PT tersebut harus memenuhi kriteria sebagai usaha mikro dan kecil. Dengan berkembangnya bisnis atau suatu keadaan yang memungkinkan pemegang saham dari PT Perorangan tersebut menjadi lebih dari satu dan/atau tidak lagi memenuhi kriteria sebagai usaha mikro dan kecil, maka PT Perorangan harus mengubah statusnya menjadi PT Persekutuan Modal dengan akta notaris, yang berisikan pernyataan pemegang saham yang memuat persetujuan perubahan status PT Perorangan menjadi PT Persekutuan Modal, pernyataan pendirian dan/atau pernyataan perubahan PT Perorangan menjadi anggaran dasar dan data perseroan. Namun undang-undang serta peraturan pemerintah mengenai PT Perorangan tidak mengatur secara jelas dan detail mengenai isi anggaran dasar yang harus diubah. Tujuan penelitian ini untuk menganalisa dan mengetahui implementasi perubahan status PT Perorangan menjadi PT Persekutuan Modal. Jenis penelitian ini menggunakan penelitian yuridis normatif, dengan jenis data sekunder, studi pustaka dan analisis data kualitatif. Penelitian ini dapat disimpulkan bahwa dengan munculnya UU Cipta Kerja, terjadi beberapa perubahan dalam PT. Perubahan tersebut meliputi perubahan definisi, pendirian, perubahan, modal, organ perseroan dan pertanggungjawabannya serta pembubaran perseroan. Akta Perubahan Status dibuat dalam suatu Akta Pernyataan dan bukan Akta Pendirian PT Persekutuan Modal dikarenakan status badan hukum dari pendirian PT Perorangan sudah diperoleh setelah didaftarkannya Pernyataan Pendirian kepada Menteri Hukum dan HAM. Perubahan status dengan akta notaris ini, tidak diatur secara detail dan jelas mengenai format isi aktanya. Namun, menurut Penulis perubahan status PT Perorangan dapat dilakukan berdasarkan isi perubahan anggaran dasar pada PT Persekutuan Modal berdasarkan UUPT. / Limited Liability Company (PT) is established by 2 (two) or more people with a notarial deed. The government through Law no. 11 of 2020 Concerning Job Creation creates a new form of PT. The PT is an individual PT which can be established by one person without a notarial deed. The PT must meet the criteria as a micro and small business. With the development of the business or a situation that allows the shareholders of the Individual PT to become more than one and/or no longer meet the criteria as a micro and small business, the Individual PT must change its status to PT with a notarial deed, which contains a statement of shareholders containing approval for changing the status of Individual PT to PT, statement of establishment and/or statement of change of Individual PT to the articles of association and company data. However, laws and government regulations regarding individual companies do not clearly and in detail regulate the contents of the articles of association that must be amended. The purpose of this research is to analyze and find out the implementation of changing the status of Individual PT to PT. This type of research uses normative juridical research, with secondary data types, literature studies and qualitative data analysis. From this research it can be concluded that with the emergence of the Job Creation Law, there have been several changes in PT. These changes include changes to the definition, establishment, changes, capital, company organs and responsibilities as well as the dissolution of the company. The Deed of Change of Status is made in a Deed of Statement and not a Deed of Establishment of PT because the legal entity status of the establishment of an Individual PT has been obtained after the Statement of Establishment has been registered with the Minister of Law and Human Rights. Changes in status with this notarial deed are not regulated in detail and clearly regarding the format of the contents of the deed. However, according to the author, changes to the status of individual PTs can be made based on the contents of the amendments to the articles of association of PT based on the Company Law.

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