Peran dan tanggung jawab notaris terhadap proses pembubaran dan likuidasi perseroan terbatas

Irene, Davita (2022) Peran dan tanggung jawab notaris terhadap proses pembubaran dan likuidasi perseroan terbatas. Masters thesis, Universitas Pelita Harapan.

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Abstract

Lahirnya perseroan terbatas (“PT”) sebagai badan hukum dilakukan melalui proses hukum, sehingga proses pembubaran dan berakhirnya status badan hukum juga harus melalui proses hukum. Secara hukum terjadinya pembubaran perseroan diatur dalam Pasal 142 ayat (1) Undang-Undang Perseroan Terbatas. Setelah perseroan dibubarkan, selanjutnya wajib diikuti dengan likuidasi yang dilakukan oleh likuidator. Likuidasi merupakan suatu proses pemberesan harta kekayaan perseroan. Likuidasi dilakukan dengan pembagian terhadap seluruh aset perseroan. Pembubaran PT yang terjadi melalui penetapan pengadilan maupun keputusan Rapat Umum Pemegang Saham (“RUPS”) tidak mengakibatkan PT kehilangan status badan hukum sampai dengan selesainya likuidasi dan pertanggungjawaban likuidator diterima oleh RUPS atau pengadilan. Notaris dan PT merupakan dua hal yang sangat berkaitan oleh karena dari awal proses pendirian, beroperasinya suatu PT sampai dengan pembubaran membutuhkan jasa seorang notaris, yakni dalam hal akta-akta yang dibuat oleh seorang notaris sebagai alat bukti autentik telah berdirinya suatu PT, kemudian sejalan dengan perkembangan PT tersebut, notaris juga berperan dalam perubahan anggaran dasar PT sampai dengan berakhirnya status badan hukum perseroan tersebut. Peranan notaris dalam proses pembubaran PT berhubungan erat dengan kewenangannya seperti yang diatur dalam Undang-Undang Jabatan Notaris. / The issuance of a limited liability company as a legal entity is carried out through a legal process, so that the process of dissolution and liquidation of a company must also go through a legal process. Legally, the occurrence of the dissolution and liquidation of a company is regulated under Article 142 paragraph (1) of UUPT. After the company is dissolved, it must be followed by liquidation carried out by the liquidator. Liquidation is a process of settling the assets of the company. Liquidation is carried out by dividing the entire assets of the company. The dissolution of a company that occurs through a court decision or decision of the General Meeting of Shareholders ("GMS") does not result in the company losing its legal entity status until the completion of liquidation process and the accountability of the liquidator is accepted by the GMS or the court. Notary and company are two things that are closely related because from the beginning of the establishment process, the operation of a company until the dissolution and liquidation requires notary’s services, namely in the case of deeds made by a notary as an authentic evidence of the establishment of a company, then in line with the development of the company, the notary also plays a role in changing the articles of association of the company until the legal entity status of the company ends. The role of a notary in the process of dissolving a company is closely related to its authority as regulated in the UUJN.

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