Tinjauan Terhadap Tanggung Jawab Sekutu Dalam CV yang Mengalami Kepailitan

Authors

  • Carissa Patricia Hong Universitas Tarumanagara, Indonesia
  • Christine S. T. Kansil Universitas Tarumanagara, Indonesia

DOI:

https://doi.org/10.57235/mantap.v2i1.1590

Keywords:

Perusahaan Komanditer, Pailit, Utang

Abstract

Badan usaha bukan badan hukum yaitu CV atau perusahaan komanditer merupakan suatu persekutuan yang didirikan 2 orang atau lebih yang mempunyai 2 jenis sekutu yaitu sekutu aktif dan sekutu pasif. Masing-masing dari sekutu memiliki tugas dan tanggung jawab masing-masing termasuk jika CV mengalami kepailitan. Dinyatakan pailit apabila suatu perusahaan tidak dapat melunaskan utangnya yang sudah jatuh tempo, sedikitnya ada dua kreditur. Terdapat pula upaya-upaya hukum yang dapat ditempuh perusahaan komanditer yang dinyatakan pailit oleh Pengadilan Niaga yakni kasasi maupun peninjauan kembali ke Mahkamah Agung. Tulisan jurnal ini menggunakan jenis penelitian normatif, menggunakan bahan hukum primer yang berupa peraturan perundang-undangan, bahan hukum sekunder yakni buku serta jurnal-jurnal hukum dan bahan hukum tersier yaitu kamus-kamus yang dikumpulkan melalui studi pustaka.

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References

Kamus Besar Bahasa Indonesia.

Rochmawanto, Munif. Upaya Hukum Dalam Perkara Kepailitan. jurnal independent, Vol 3. (2), halaman 33-34.

Sembiring, Sentosa. (2004). Hukum Dagang. PT Citra Aditya Bakti, Bandung. Imaniyati, Neni. (2017). Hukum Bisnis. PT Refika Aditama, Bandung.

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Published

2024-03-01

How to Cite

Hong, C. P., & Kansil, C. S. T. (2024). Tinjauan Terhadap Tanggung Jawab Sekutu Dalam CV yang Mengalami Kepailitan. Journal of Management Accounting, Tax and Production, 2(1), 98–103. https://doi.org/10.57235/mantap.v2i1.1590

Issue

Vol. 2 No. 1 (2024): Maret 2024

Section

Articles

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