Implikasi hukum atas penyetoran modal pendirian perseroan berupa inbreng tanah yang tidak dapat dibuktikan secara formil (studi kasus putusan Mahkamah Agung Nomor 667K/PDT/2017)

Gunawan, Evita Cahya (2025) Implikasi hukum atas penyetoran modal pendirian perseroan berupa inbreng tanah yang tidak dapat dibuktikan secara formil (studi kasus putusan Mahkamah Agung Nomor 667K/PDT/2017). Masters thesis, Universitas Pelita Harapan.

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Abstract

Inbreng merupakan salah satu cara penyetoran modal ke dalam perseroan. Inbreng terbagi menjadi 2 (dua), yaitu inbreng dalam bentuk tunai dan inbreng dalam bentuk aset lain selain uang tunai, seperti tanah. Inbreng tanah wajib memenuhi syarat formil sebagaimana diatur dalam Undang-Undang Perseroan Terbatas Nomor 40 Tahun 2007 beserta dengan peraturan perundang-undangan lainnya mengenai Perseroan, serta Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA). Permasalahan muncul ketika suatu perseroan mencatat tanah sebagai hasil inbreng, namun perseroan tidak dapat membuktikan secara hukum peralihan hak tersebut, dan sertipikat tanah masih atas nama pihak lain, yaitu para ahli waris. Penelitian ini bertujuan untuk menganalisis akibat hukum dari penyetoran modal berupa inbreng tanah yang tidak dapat dibuktikan secara formil oleh perseroan, serta peran Notaris dalam penyetoran tanah sebagai inbreng berdasarkan peraturan perundang-undangan. Penelitian ini menggunakan Penelitian Hukum Normatif Empiris, dengan menggunakan data sekunder berupa studi kepustakaan dan teknik wawancara yaitu dengan mewawancarau langsung perwakilan dari Pengadilan Negeri Pinrang dan Notaris sebagai data primer. Pengumpulan data dilakukan dengan menggunakan pendekatan terhadap sistematika hukum, pendekatan sinkronisasi hukum, dan juga pendekatan kasus hukum. Dari hasil penelitian tersebut, dapat disimpulkan bahwa inbreng yang tidak dapat dibuktikan secara formil tidak sah menurut hukum positif Indonesia, dapat mengakibatkan kepemilikan tanah oleh perseroan menjadi tidak sah, adanya potensi gugatan oleh pihak yang dirugikan, serta dugaan kelalaian atau penyimpangan Direksi dalam pengelolaan perusahaan. Peran Notaris sangat penting untuk memastikan seluruh proses inbreng tanah dilakukan sesuai prosedur hukum guna memberikan perlindungan hukum dan kepastian bagi para pihak dan perseroan. Selain itu Notaris harus memberikan penjelasan yang komprehensif dan melakukan penyuluhan hukum, terutama mengenai prosedur inbreng itu sendiri. / Inbreng is one way of depositing capital into a company. Inbreng is divided into 2 (two), namely inbreng in cash and inbreng in assets other than cash, such as land. Land Contribution (Inbreng) shall fulfill the formal requirements stipulated in Law No. 40 of 2007 concerning Limited Liability Companies and other regulations concerning the Company, and Law of the Republic of Indonesia Number 5 of 1960 concerning Basic Regulations of Agrarian Principles (UUPA). The problem of inbreng arises when a company records land as the result of inbreng, but cannot legally prove the transfer of rights, and the land certificate is still in the name of another party (for example the heirs). This study aims to analyze the legal consequences of capital deposits in the form of land contribution (inbreng) that cannot be formally proven by the company, as well as the role of Notaries in land contribution as inbreng based on laws and regulations. This study case uses Empirical Normative Legal Research, which uses secondary data from literature studies and interview techniques, by conducting interviews with representatives from the Pinrang District Court and Notariy as primary data. Data collection was conducted using an approach that combines legal systematics, legal synchronization, and legal case analysis. From the research results, land contribution (inbreng) that cannot be formally proven according to positive Indonesian law can make the ownership of land by the company and the recording of the land as owned by the company invalid, potentially leading to lawsuits by the injured party, and allegations of negligence or deviation from the Board of Directors in managing the company. The role of a Notary is important to ensure that the entire land donation process is carried out according to legal procedures in order to provide protection and legal certainty for the parties and the company. In addition, the Notary must provide a comprehensive explanation and provide legal counseling, especially regarding the donation procedure itself.
Item Type: Thesis (Masters)
Creators:
Creators
NIM
Email
ORCID
Gunawan, Evita Cahya
NIM01656230062
evitacahyagunawan@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Silalahi, Udin Silalahi
NIDN0320095801
UNSPECIFIED
Uncontrolled Keywords: Penyetoran Modal ; Perseroan ; Inbreng
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Depositing User: Evita Cahya Gunawan
Date Deposited: 03 Jul 2025 02:09
Last Modified: 03 Jul 2025 02:09
URI: http://repository.uph.edu/id/eprint/69343

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