Penerapan Prinsip Fiduciary Duty Terhadap Kewajiban Direksi ‘Perseroan Terbatas’ Melaksanakan Laporan Tahunan

Pattikawa, Valentino (2022) Penerapan Prinsip Fiduciary Duty Terhadap Kewajiban Direksi ‘Perseroan Terbatas’ Melaksanakan Laporan Tahunan. S1 thesis, Universitas Kristen Indonesia.

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Abstract

A. Nama : VALENTINO PATTIKAWA B. NIM : 2140050601 C. Program Kekhususan/Departemen: Hukum Ekonomi D. Judul : Penerapan Prinsip Fiduciary Duty Terhadap Kewajiban Direksi Perseroan Terbatas Melaksanakan Laporan Tahunan E. Halaman : 77 halaman F. Kata Kunci : Fiduciary Duty, ‘Perseroan Terbatas’, dan Laporan Tahunan G. Ringkasan Isi : Berdasarkan doktrin Fiduciary Duty, Direksi dalam melaksanakan tugas dan tanggung jawabnya perlu dan wajib untuk membuat, menandatangani laporan tahunan kepada ‘RUPS’ atas pengurusan Perseroan yang dilakukannya selama tahun lampau, dalam jangka waktu maskimal 6 (enam) bulan sejak tahun buku berakhir. Dengan menyampaikan laporan tahunan tersebut Direksi memberikan pertanggungjawabannya kepada ‘RUPS’ yang telah mempercayakannya untuk melaksanakan tugas sebagai pengurus, pengelola dan wakil dari Perseroan”. Penelitian ini dengan menggunakan metode penelitian metode yuridis normatif. Maka ditemukan bahwa kewajiban penyampaian laporan tahunan ‘Perseroan Terbatas’ yang dilaksanakan oleh Direksi dilihat dari prinsip Fiduciary duty sehubungan dengan “UUPT” kerap kali mejadi temuan pelanggaran fiduciary duty oleh direksi dan salah satu dampaknya menyebabkan perseroan pailit. Penerapan prinsip fiduciary duty dalam melaksanakan laporan tahunan oleh Direksi adalah suatu hal yang sangat krusial dan penting sehubungan dengan tugas dan tanggung jawab Direksi melakukan pengurusan atas perseroan sebagai orang yang dipercayakan (trustee) dan apabila Direksi lalai melaksanakan tugasnya tersebut, Direksi dapat dimintakan pertanggungjawabannya secara tanggung renteng berdasarkan doktrin/teori “Piercing the Corporate Veil” . Dari hasil penelitian ini dapat disimpulkan bahwa penyampaian laporan tahunan oleh Direksi kepada ‘RUPS’ tahunan adalah suatu hal yang wajib berdasarkan prinsip fiduciary duty, namun didalam “UUPT” tidak terdapat sanksi khusus atas pelanggaaran kewajiban tersebut, demi menjamin kepastian hukum penulis mengajukan agar diberikan sanksi khusus baik didalam “UUPT” atau didalam ADRT perseroan. H. Daftar Acuan : 21 Buku dan 4 Peraturan Perundang-undangan I. Dosen Pembimbing I : Dr. Hulman Panjaitan, S. H., M.H Dosen Pembimbing II : Tomson Situmeang, S.H.,M.H./ A. Name : VALENTINO PATTIKAWA B. NIM : 2140050601 C. Speciality Program/Departement : Economic Law D. Title : Application of the Fiduciary Duty Principle Towards the Obligations of the Limited Company's Directors Submitting the Annual Report E. Pages : 77 Pages F. Keyword : Fiduciary Duty, “limited liability” Company, and Annual report G. Summary of Contents : Based on the Fiduciary Duty doctrine, the Board of Directors in carrying out their duties and responsibilities is necessary and obligated to prepare and sign an annual report to the GMS on the management of the Company that was carried out during the past year, within a maximum period of 6 (six) months from the end of the financial year. By submitting the annual report, the Board of Directors provides its accountability to the GMS which has entrusted it to carry out its duties as management, manager and representative of the Company". This research uses normative juridical research methods. Thus, it was found that the obligation to submit the annual report of a “limited liability” Company carried out by the Board of Directors viewed from the principle of Fiduciary duty in connection with the Company Law is often a finding of a violation of fiduciary duty by the Board of Directors and one of the impacts causes the company to go bankrupt. The application of the fiduciary duty principle in carrying out the annual report by the Board of Directors is a very crucial and important matter in relation to the duties and responsibilities of the Board of Directors in managing the company as a person who is entrusted (trustee) and if the Board of Directors fails to carry out its duties, the Board of Directors can be held accountable. severally based on the doctrine/theory of “Piercing the Corporate Veil”. From the results of this study, it can be concluded that the submission of the annual report by the Board of Directors to the annual GMS is a mandatory matter based on the principle of fiduciary duty, but in the Company Law there are no special sanctions for violations of these obligations, in order to ensure legal certainty the author proposes to be given special sanctions both in the Company Law. or in the company's Article of Association. H. Reference List : 21 Books and 4 Legislations I. Lector Supervisor I : Dr. Hulman Panjaitan, S. H., M.H Lector Supervisor II : Tomson Situmeang, S.H., M.H.

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