Pertanggungjawaban Direksi PT Pertamina Patra Niaga Atas Beban FInansial Penugasan Pemerintah Yang Tidak Terkompensasi dalam Penyediaan dan Pendistribusian Bahan Bakar Minyak

Evalina Sitepu, Prof. Dr. Mailinda Eka Yuniza, S.H., LL.M.

2026 | Tesis | S2 ILMU HUKUM JAKARTA

Penelitian ini bertujuan untuk menganalisis pertanggungjawaban Direksi PT Pertamina Patra Niaga atas beban finansial yang timbul dari pelaksanaan penugasan Pemerintah yang tidak sepenuhnya dikompensasi oleh Pemerintah.

Penelitian ini menggunakan metode hukum normatif-empiris dengan sifat yuridis-analitis. Pendekatan normatif dilakukan melalui kajian peraturan perundang-undangan, dokumen hukum, dan doktrin yang relevan, sedangkan pendekatan empiris dilakukan melalui analisis dokumen dan wawancara dengan pemangku kepentingan terkait.

Hasil penelitian menunjukkan bahwa kerugian atau under-recovery akibat penugasan Pemerintah tidak otomatis menjadi tanggung jawab pribadi Direksi. Pertanggungjawaban Direksi timbul apabila terbukti terdapat kesalahan atau kelalaian dalam pengurusan Perseroan. Tanggung jawab Direksi harus dinilai berdasarkan sumber risiko dan kualitas pengurusan, bukan semata-mata dari adanya kerugian perseroan.

This study examines the liability of the Board of Directors of State-Owned Enterprises for financial burdens arising from Government assignments in the supply and distribution of fuel oil that are not fully compensated by the Government. This research aims to analyse the extent to which such financial burdens may affect the accountability of the Board of Directors in managing the company.

This research employs a normative-empirical legal method with a juridical-analytical approach. The normative approach is conducted through the examination of laws and regulations, legal documents, and relevant legal doctrines, while the empirical approach is carried out through document analysis and interviews with relevant stakeholders.

The results of this study show that losses or under-recovery arising from Government assignments cannot automatically be attributed to the personal liability of the Board of Directors. Directors’ liability may arise only if fault or negligence in corporate management is proven. Therefore, the liability of the Board of Directors must be assessed based on the source of risk and the quality of management, rather than merely on the existence of corporate losses.

Kata Kunci : Pertanggungjawaban Direksi, BUMN, Penugasan Pemerintah, PSO, Pertamina, under-recovery, fiduciary duty, business judgment rule.