HAK ANGGOTA PERSEKUTUAN KOMANDITER TERHADAP ASET PERUSAHAAN

Yona, Fadillah (2020) HAK ANGGOTA PERSEKUTUAN KOMANDITER TERHADAP ASET PERUSAHAAN. Masters thesis, UNIVERSITAS ANDALAS.

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Abstract

Persekutuan komanditer merupakan bentuk perusahaan bukan badan hukum. Terdapat dua sekutu dalam persekutuan komanditer yang memiliki tanggung jawab yang berbeda yakni sekutu komplementer atau sekutu aktif bertanggung jawab sampai dengan harta pribadi dan bertindak dalam menjalankan CV, kepengurusan dan melakukan perjanjian atau hubungan hukum dengan pihak ketiga. Sekutu komanditer atau sekutu pasif hanya bertanggung jawab sebesar modal yang telah disetorkan ke dalam CV. Kesepakatan para sekutu untuk mendirikan persekutuan komanditer dituangkan dalam akta persekutuan komanditer. Dalam persekutuan komanditer tidak menutup kemungkinan adanya perbuatan wanprestasi yang dilakukan oleh sekutu terhadap sekutu lainnya yang tidak sesuai dengan kesepakatan isi akta persekutuan komanditer. Sebagaimana dalam Putusan Mahkamah Agung Nomor 3007 K/Pdt./2014, untuk itu penelitian ini mengkaji dan membahas, pertama bagaimana hak anggota persekutuan komanditer terhadap aset perusahaan, dan yang kedua bagaimana apabila sekutu ingkar janji terhadap perjanjian pendirian persekutuan komanditer. Penelitian ini adalah penelitian hukum normatif dengan tipe sifat penelitian deskriptif analisis, analisis dilakukan berdasarkan gambaran dan fakta yang diperoleh. Data yang digunakan adalah data sekunder yaitu data yang diperoleh melalui penelitian kepustakaan yang terdiri dari bahan hukum primer, bahan hukm sekunder dan bahan hukum tersier. Hasil penelitian dan pembahasan menentukan bahwa hak anggota persekutuan komanditer terhadap aset perusahaan disepakati penggugat sebagai sekutu komanditer berhak menerima keuntungan sebesar 40 (empat puluh) persen dan perbuatan tergugat selaku sekutu komplementer yang mentiadakan hak penggugat dikwalifikasikan sebagai tindakan wanprestasi. Akibat hukum yang timbul karena adanya tindakan wanprestasi adalah keluarnya putusan Mahkamah Agung Nomor 3007 K/Pdt./2014 yang menolak seluruh alasan permohonan kasasi dari Tergugat Selaku Direktur. Putusan Pengadilan Tinggi Pekanbaru yang membatalkan putusan Pengadilan Negeri Batam tidak salah menerapkan hukum sebab putusan dan pertimbangannya dianggap benar, menyatakan sah menurut hukum Akta Perseroan Komanditer CV. Prima, menghukum tergugat menyerahkan laporan keuangan, menghukum tergugat membayar 40 (empat puluh) persen bagian keuntungan dan modal sebesar Rp 40.000.000,00 (empat puluh juta rupiah) kepada Penggugat. Kata Kunci: Hak, Commanditaire Vennootschap (CV), Aset, Perusahaan, Wanprestasi THE RIGHTS OF MEMBERS OF THE COMMANDITARY FELLOWS OF THE COMPANY'S ASSETS (Case Study on Supreme Court Decision Number 3007 K / Pdt. / 2014) ABSTRACT Limited partnership is a form of company not a legal entity. There are two allies in limited partnership who have different responsibilities, namely complementary allies or active allies are responsible for personal property and act in running the CV, management and enter into agreements or legal relationships with third parties. Allied partners or passive allies are only responsible for the amount of capital that has been deposited into the CV. The agreement of the allies to establish a limited partnership is contained in the deed of limited partnership. In a limited partnership does not rule out the existence of default actions carried out by allies against other allies that are not in accordance with the agreement on the contents of the deeds of limited partnership. As in the Supreme Court Decree Number 3007 K / Pdt. / 2014, for this research, it examines and discusses, firstly how the rights of limited partnership members of company assets and legal consequences to allies who commit acts of default, and secondly how the responsibility of the Director of CV in default action on the deed of establishment of limited partnership partnership. This research is a normative legal research with the type of analysis descriptive research, the analysis is carried out based on the description and facts obtained. The data used are secondary data, namely data obtained through library research consisting of primary legal materials, secondary legal materials and tertiary legal materials. The results of the study and discussion determine that the rights of limited partnership members to company assets agreed by the plaintiff as a limited partner are entitled to receive a profit of 40 (forty) percent and the actions of the defendant as a complementary ally who stopped the plaintiff's rights are qualified as acts of default. The legal consequence arising from the act of default is the issuance of the Supreme Court's decision No. 3007 K / Pdt. / 2014 which rejected all reasons for appeal from the Defendant as Director. Pekanbaru High Court Decision which annulled the decision of the Batam District Court was not wrong to apply the law because the decision and its consideration were considered to be true, declared valid according to the law Deed of the Komanditer Company CV. Prima, sentenced the defendant to submit financial statements, sentenced the defendant to pay 40 (forty) percent of the profit and capital portion of Rp 40,000,000.00 (forty million rupiah) to the Plaintiff. Keywords: Rights, Vennootschap Commanditaire (CV), Assets, Company, Defaults

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