Analisis Yuridis Normatif-Komparatif terhadap Pertanggungjawaban Direksi dalam Kepailitan Perseroan Terbatas di Indonesia
DOI:
https://doi.org/10.56393/nomos.v5i3.3406Keywords:
Kepailitan, Tanggung Jawab Direksi, Undang Undang Perseroan Terbatas, Fiduciary DutyAbstract
Pertanggungjawaban direksi dalam kepailitan perseroan terbatas di Indonesia menjadi isu penting dalam penegakan hukum korporasi. Penerapan business judgment rule oleh Mahkamah Agung masih terbatas, sehingga menimbulkan ketidakpastian hukum dan merugikan kreditor. Penelitian ini bertujuan menganalisis pertanggungjawaban hukum direksi dalam kepailitan, dengan meninjau kesesuaian antara ketentuan hukum positif dan praktik peradilan. Penelitian ini menggunakan pendekatan yuridis normatif-komparatif dengan menganalisis Pasal 97 ayat (3) UU Perseroan Terbatas dan Pasal 104 UU Kepailitan, serta membandingkannya dengan praktik di Inggris, Kanada, dan Australia. Hasil penelitian menunjukkan terdapat ketimpangan dalam standar pembuktian, lemahnya penerapan fiduciary duty, dan tidak efektifnya pengawasan internal. Negara pembanding telah menerapkan konsep wrongful trading, fiduciary duty to creditors, dan safe harbour sebagai langkah pencegahan. Penelitian ini merekomendasikan reformasi hukum di Indonesia melalui penguatan dokumentasi keputusan direksi, audit risiko, dan pembuktian terbalik dalam perkara kelalaian guna menciptakan sistem yang lebih adil dan adaptif dalam menilai tanggung jawab direksi pada masa krisis korporasi.
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