PERANAN DAN TANGGUNG JAWAB KURATOR SEBAGAI LIKUIDATOR DALAM PROSES PEMBUBARAN PERSEROAN TERBATAS DALAM PAILIT PASCA BERAKHIRNYA KEPAILITAN

TONGGO PARULIAN SILA, Prof. Dr. Tata Wijayanta, S.H., M.Hum

2014 | Tesis | S2 Hukum

Penelitian ini bertujuan untuk mengetahui dan menganalisa: 1) ketentuan peraturan perundang-undangan yang mengatur proses pembubaran Perseroan Terbatas dalam pailit pasca berakhirnya kepailitan akibat harta pailit dalam keadaan insolvensi, 2) peranan dan tanggung jawab kurator dalam proses pembubaran perseroan terbatas pasca berakhirnya kepailitan, dan 3) ketentuan peraturan perundang-undangan yang mengatur biaya dan imbalan jasa kurator dalam proses pembubaran Perseroan Terbatas pasca berakhirnya kepailitan. Penelitian ini merupakan penelitian hukum normatif empiris. Data yang digunakan adalah data sekunder melalui penelitian kepustakaan dan data primer melalui penelitian lapangan dengan lokasi wilayah penelitian di Pengadilan Niaga Jakarta Pusat dan Pengadilan Niaga Surabaya. Cara dan alat pengumpulan data sekunder dilakukan dengan metode dokumentasi dengan alat studi dokumen, sedangkan data primer diperoleh dengan wawancara dengan alat pedoman wawancara secara semi terstruktur terhadap responden dan narasumber. Analisis data dilakukan secara kualitatif.. Hasil penelitian menunjukan bahwa Perseroan Terbatas dalam pailit demi hukum dibubarkan apabila harta pailit Perseroan Terbatas dalam keadaan insolvensi yang dilakukan oleh kurator. Pembubaran dan pengakhiran badan hukum perseroan akibat harta pailit dalam keadaan insolvensi merupakan kelanjutan tugas dan tanggung jawab kurator pasca berakhirnya kepailitan. Kurator bertanggung jawab secara pribadi apabila karena kelalaian dan kesalahannya mengakibatkan kerugian harta pailit. Biaya dan imbalan jasa kurator untuk melakukan pembubaran dan pengakhiran badan hukum perseroan pasca berakhirnya kepailitan belum diatur. Peraturan perundang-undangan yang mengatur tentang pembubaran, likuidasi dan pengakhiran badan hukum Perseroan Terbatas belum diatur secara sistematis dan terdapat ketidaksinkronan hukum secara horizontal maupun vertikal. Berdasarkan hasil penelitian dan pembahasan diatas untuk kerseragaman dan keselarasan dalam pelaksanaan ketentuan peraturan perundang-undangan tentang proses pembubaran, likuidasi dan pengakhiran badan hukum perseroan karena harta pailit perseroan dalam keadaan insolvensi maka perlu dilakukan perubahan atau penyesuaian peraturan perundang-undangan yang terkait yaitu UUPT, UU Kepailitan dan PKPU dan Permenkumham No. 4 Tahun 2014.

This research is intended to observe and analyze: 1) provisions of laws and regulations pertaining to winding-up process of the bankrupt limited liability company of post-bankruptcy process due to the bankrupt estate is under insolvency, 2) roles and responsibilities of a receiver in the limited liability postbankruptcy liquidation process and 3) provisions of laws and regulations concerning costs and fees of a receiver for the limited liability company postbankruptcy winding up. This research is an empirical normative research. Data presented in this research is secondary data obtained from library research and primary data collected from field observation within the jurisdiction of the Central Jakarta Commercial Court and Surabaya Commercial Court. Method and secondary data gathering were conducted by documentation method using documentation study, while primary data were collected by semi-structured interviews to respondents and sources of information and data analysis is a qualitative. Results of the research show that the bankrupt limited liability company, by operation of law, will be wound up in case the bankruptcy estate of the limited liability company is under insolvency state carried out by the receiver. The winding-up and termination of a legal entity status of a limited liability company due to insolvency of the bankruptcy estate is the continued post-bankruptcy tasks and responsibilities of the receiver. A receiver must personally be liable for his/her negligence or willful misconduct causing loss and damages on the bankrupt estate. Provisions related to costs and fees for a receiver for postbankruptcy liquidation and termination of legal entity status of a limited liability have not been regulated yet. Laws pertaining to winding-up, liquidation and termination of a legal entity status of a limited liability company have not been systemically regulated yet and there are either horizontal or inconsistency of laws. Based on aforementioned research results and discussion, for uniformity and harmony in enforcement of laws concerning procedures for winding-up, liquidation and termination of the legal entity status of a limited liability company due to the bankrupt company’s estate is insolvent, it is necessary to make an amendment or adjustment of the related Laws such as Limited Liability Company Law (UUPT), Bankruptcy and Moratorium Law and the Regulation of Ministry of Law and Human Rights (Permenkumham) No.4 Year 2014.

Kata Kunci : Peranan dan Tanggung Jawab Kurator; Likuidator; Pembubaran Perseroan Terbatas; Kepailitan