Penerapan Asas Going Concern (Kelangsungan Usaha) Debitor Pailit dalam Rangka Pembaharuan Hukum Kepailitan di Indonesia

Yohana, Cindy (2023) Penerapan Asas Going Concern (Kelangsungan Usaha) Debitor Pailit dalam Rangka Pembaharuan Hukum Kepailitan di Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Tidak adanya pengaturan khusus mengenai penerapan asas Going Concern, menjadi tolak ukur hakim untuk memutuskan kasus kebangkrutan semata-mata didasarkan pada kondisi kebangkrutan dan bukti sederhana yang terkandung dalam UU No. 37 tahun 2004. Hal ini menjadi tanda tanya besar bagi penulis tentang bagaimana selanjutnya diatur bagaimana perlindungan atas kepentingan debitor pailit dan bagaimana penerapan asas Going Concern dalam Putusan No 39/Pdt.Sus-PKPU/2019/PN.Niaga.Sby. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan kasus atau case apporach. Data yang digunakan adalah data sekunder berupa bahan hukum primer: Undang-undang No 37 tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang, Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 1998 tentang Perubahan atas Undang-Undang tentang Kepailitan, Peraturan Pemerintah Nomor 17 Tahun 2000 tentang Permohonan Pernyataan Pailit Untuk Kepentingan Umum, dan Putusan 9/Pdt.Sus PKPU/2019/Pn.Niaga.Sby, sedangkan bahan hukum sekunder diperoleh dari buku-buku, maupun literatur lain. Dari hasil penelitian ini dapat disimpulkan bahwa Asas Keberlangsungan Usaha dan laporan keuangan, perlu menjadi pertimbangan lain sebagai syarat dapat dinyatakannya suatu badan usaha atau perseroan itu pailit, selain mengacu pada Pasal 2 ayat (1) UU Kepailitan. Dan Putusan pailit harus menjadi upaya terakhir (ultimum remedium) dan bukan hanya sarana penagihan utang. Kata Kunci : Going Concern, Kepailitan. / The absence of special provisions regarding the application of the Going Concern principle is a benchmark for judges to decide on bankruptcy cases solely based on the bankruptcy conditions and simple evidence contained in Law no. 37 of 2004. This is a big question mark for the author about how to regulate the protection of the interests of bankrupt debtors and how to apply the Going Concern principle in Decision No. 39/Pdt.Sus-PKPU/2019/PN.Niaga.Sby. This research is a normative legal research with a case approach. The data used is secondary data in the form of primary legal materials: Law Number 37 of 2004 concerning Bankruptcy and Suspension of Obligations for Payment of Debt, Government Regulation in Lieu of Law Number 1 of 1998 concerning Amendments to the Law on Bankruptcy, Government Regulation Number 17 of 1998 1998 of 2000 concerning the Application for a Bankruptcy Declaration for the Public Interest, and Decree 9/Pdt.Sus PKPU/2019/Pn.Niaga.Sby, while secondary legal materials were obtained from books and other literature. From the results of this study it can be concluded that the Principles of Business Continuity and financial reporting need to be another consideration as a requirement for a business entity or company to be declared bankrupt, in addition to referring to Article 2 paragraph (1) of the Bankruptcy Law. And the bankruptcy decision must be a last resort (ultimum remedium) and not just a means of collecting debts. Keywords : Going Concern, Kepailitan

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