EKSISTENSI, PENGAWASAN DAN TANGGUNGJAWAB PERSEROAN TERBATAS PERORANGAN SEBAGAI BADAN HUKUM

Sitanggang, Mangapul (2025) EKSISTENSI, PENGAWASAN DAN TANGGUNGJAWAB PERSEROAN TERBATAS PERORANGAN SEBAGAI BADAN HUKUM. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Undang-Undang Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 Tentang Cipta Kerja, yang salah satu klasternya membuat perubahan dan penambahan ketentuan terkait Perseroan Terbatas. sebagaimana tercantum dalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. UU Cipta Kerja memunculkan pemahaman baru mengenai Perseroan Terbatas. Pada umumnya masyarakat Indonesia memahami bahwa suatu Perseroan Terbatas didirikan oleh minimal 2 (dua) orang pendiri. Namun dengan hadirnya UU Cipta Kerja yang membuat pengaturan mengenai pendirian Perseroan Terbatas Usaha Menengah dan Kecil oleh satu pendiri (single shareholder). Rumusan masalah dalam penelitian ini adalah: 1) Bagaimana Perseroan Terbatas Perorangan sebagai Badan Hukum? 2) Bagaimana pengawasan dan tanggungjawab pemilik saham dan Perseroan Terbatas Perorangan itu sendiri? Penelitian ini menggunakan jenis penelitian yuridis normatif, yaitu suatu penelitian yang menganalisis hukum tertulis sebagai data sekunder. Metode pendekatan yang digunakan adalah pendekatan perundang-undangan (statute approach), pendekatan perbandingan (comparative approach), dan pendekatan konseptual (conceptual approach), yang berkaitan dengan penelitian untuk menyajikan gambaran nyata permasalahan mengenai Perseroan Terbatas Perorangan sebagai badan hukum di Indonesia sebagaimana persyaratan menjadi badan hukum. Hasil penelitian yang diperoleh adalah: 1) bahwa pendirian Perseroan Terbatas Perorangan dilakukan berdasarkan: a) dinyatakan sebagai badan hukum oleh undang-undang, b) mempunyai kekayaan tersendiri, c) Sebaiknya Pemerintah dan regulator tidak menggunakan nama Perseroan Terbatas (PT) dalam PT Perorangan agar tidak merusak asas-asas korporasi.disetujui oleh pemerintah. Sesuai dengan ketentuan Pasal 153A dan Pasal 153B UU Cipta Kerja juga tertuang dalam ketentuan Pasal 7 Peraturan Pemerintah Nomor 8 Tahun 2021. Namun karena Perseroan Terbatas Perorangan adalah korporasi, sehingga keberadaannya adalah melanggar beberapa asas-asas korporasi, yaitu: 1. Asas Pemisahan Kekayaan (Separate Legal Entity). 2. Asas Organisasi Korporasi (Corporate Organ Doctrine). Dengan demikian Perseroan Terbatas Perorangan tidak menciptakan tata kelola korporasi yang baik dan berkelanjutan. Pengawasan dan tanggung jawab Perseroan Terbatas Perorangan yang tidak memiliki komisaris sebagai pengawas, maka pengawasan pada perjalanan Perseroan Terbatas Perorangan dalam kategori lemah. Tidak ada pengawasan internal didalam tubuh Perseroan Terbatas Perorangan terhadap kebijakan Direksi. Kata Kunci: Perseroan, Perorangan, Badan Hukum. / Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation, one of the clusters of which makes changes and additions to provisions related to Limited Liability Companies, as stated in Law Number 40 of 2007 concerning Limited Liability Companies. The Job Creation Law gives rise to a new understanding of Limited Liability Companies. In general, the Indonesian public understands that a Limited Liability Company is established by at least 2 (two) founders. However, with the presence of the Job Creation Law which makes regulations regarding the establishment of Limited Liability Companies for Medium and Small Enterprises by one founder (single shareholder). The formulation of the problem in this study is: 1) How is a Sole Proprietorship as a Legal Entity? 2) What are the supervision and responsibilities of shareholders and the Sole Proprietorship itself? This research uses a normative juridical research type, namely a study that analyzes written law as secondary data. The approach methods used are the statute approach, the comparative approach, and the conceptual approach, which are related to the research to present a real picture of the problems regarding Individual Limited Liability Companies as legal entities in Indonesia as well as the requirements to become a legal entity. The research results obtained are: 1) that the establishment of an Individual Limited Liability Company is carried out based on: a) being declared a legal entity by law, b) having its own assets, c) It is better for the Government and regulators not to use the name Limited Liability Company (PT) in an Individual PT so as not to damage the principles of the corporation. approved by the government. In accordance with the provisions of Article 153A and Article 153B of the Job Creation Law, also stated in the provisions of Article 7 of Government Regulation Number 8 of 2021. However, because a Sole Proprietorship is a corporation, its existence violates several corporate principles, namely: 1. The Principle of Separation of Assets and 2. The Principle of Corporate Organization. Therefore, a Sole Proprietorship does not foster good and sustainable corporate governance. The oversight and responsibility of a Sole Proprietorship without a board of commissioners is weak. There is no internal oversight within a Sole Proprietorship regarding the Board of Directors' policies. Keywords: Company, Sole Proprietorship, Legal Entity.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorNainggolan, BernardNIDN9903002872UNSPECIFIED
Thesis advisorPandiangan, Hendri Jayadi0305097105UNSPECIFIED
Subjects: LAW
Divisions: PROGRAM PASCASARJANA > Magister Ilmu Hukum
Depositing User: Mr. Admin Repository
Date Deposited: 08 Aug 2025 07:08
Last Modified: 08 Aug 2025 07:08
URI: http://repository.uki.ac.id/id/eprint/20264

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