PERBANDINGAN HUKUM PERKEMBANGAN PERSEKUTUAN KOMANDITER (COMMANDITAIRE VENOOTSCHAAP) DI INDONESIA DAN BELANDA

Abstract

Tujuan studi ini untuk mengkaji perbandingan hukum perkembangan Persekutuan Komanditer (CV) antara Indonesia dan Belanda. Studi ini menggunakan metode penelitian hukum yuridis normatif dengan pendekatan perundang-undangan, historis dan komparatif. Hasil studi menunjukkan bahwa peraturan CV di Indonesia berpedoman pada KUHD, KUHPerdata dengan peraturan administratif melalui Permenkumham Nomor 17 Tahun 2018, sedangkan peraturan CV di Belanda berpedoman pada NBW yaitu dalam Buku 7. Muatan konsep hukum CV di NBW lebih lengkap dan detail berkenaan dengan prosedur pendirian, perubahan bentuk badan usaha, maupun pembubaran CV termasuk batasan kewenangan dan tanggung jawab masing-masing sekutu, sedangkan konsep hukum CV di KUHD terbatas pada Pasal 19 hingga Pasal 21 KUHD dengan ketentuan yang belum diatur dikelompokkan dengan pengaturan persekutuan firma dalam Pasal 16 hingga Pasal 35 KUHD. Prinsip utilitarianisme diperlukan untuk penyelarasan konsep hukum CV melalui peraturan perundang-undangan tersendiri sebagaimana mengadopsi dari NBW berdasarkan substansi hukum, struktur hukum, dan budaya hukum di Indonesia yang harus adaptif terhadap kompleksitas perkembangan dunia bisnis.

The purpose of this study is to examine the legal comparison of the development of the Commodity Partnership (CV) between Indonesia and the Netherlands. This study uses normative juridical legal research method with statutory, historical and comparative approaches. The results of the study show that CV regulations in Indonesia are guided by the Commercial Code, Civil Code with administrative regulations through MOLHR Number 17 of 2018, while CV regulations in the Netherlands are guided by the NBW, namely in Book 7. The content of the CV legal concept in the NBW is more complete and detailed regarding the procedures for establishing, changing the form of business entity, and dissolving a CV including the limits of authority and responsibility of each ally, while the concept of CV law in the Commercial Code is limited to Article 19 to Article 21 of the Commercial Code with unregulated provisions grouped with the regulation of firm partnerships in Article 16 to Article 35 of the Commercial Code. The principle of utilitarianism is needed to harmonize the legal concept of CV through separate laws and regulations as adopted from the NBW based on the legal substance, legal structure, and legal culture in Indonesia which must be adaptive to the complexity of the development of the business world.