AKIBAT HUKUM KEPAILITAN BADAN USAHA MILIK NEGARA PASCA BERLAKUNYA UNDANG-UNDANG NOMOR 17 TAHUN 2003 TENTANG KEUANGAN NEGARA
DOI:
https://doi.org/10.23887/jkh.v3i1.9247Abstract
BUMN merupakan badan hukum yang tunduk kepada prinsip-prinsip badan hukum. BUMN dalam menjalankan aktifitas bisnisnya dapat melakukan inefficiency yang menyebabkan ketidakmampuan BUMN untuk memenuhi kewajibannya (utang) kepada kreditor. Dalam hal BUMN memiliki utang kepada minimal 2 (dua) orang kreditor dan salah satunya telah jatuh tempo, maka BUMN dapat dimohonkan pailit oleh kreditor. BUMN yang dinyakan pailit oleh pengadilan niaga akan memberikan akibat hukum terhadap para pihak. Selain itu, kepailitan BUMN akan memberikan akibat hukum kepada negara pasca lahirnya Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan negara. Pasca lahirnya Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan negara, ketika utang debitor lebih besar dari jumlah aset BUMN maka negara secara tanggung renteng ikut serta bertanggung jawab membayar utang BUMN dengan menggunakan APBN. Hal ini sebagai akibat status kekayaan negara dan BUMN tidak terpisah.
Kata Kunci: BUMN, Kepailitan, Harta Kekayaan Terpisah
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- Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under aCreative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).