The economic crisis in Indonesia has deteriorated banking performance, so there are many banks experienced problems which has impact in loss of people's trust in banking industry. In order to recover people's trust towards banking industry, so the government established the Indonesian Bank Restructuring Agency (IBRA) which has the task to restructure nasional banking. One of the actions of IBRA is mergering banks in the restructuring program with the status of Banks in Restructuring, consists of PT Bank Danamon Indonesia Tbk, PT Bank Duta Tbk, PT Bank Tamara Tbk, PT Bank Nusa Nasional Tbk, PT Bank Tiara Tbk, PT Bank Rama Tbk, PT Bank Pos Nusantara Tbk, PT Jaya Bank Internasional Tbk, and PT Bank Risjad Salim Internasional Tbk. In its execution, the merger involved with the problem of how is the implementation of legal protection towards third parties