PROGRESIFITAS HUKUM PENGEMBALIAN DEVIDEN SAHAM INTERIM PERSEROAN TERBATAS PADA UUPT NO.40 TAHUN 2007

Bella Mutiara Wahab* -  Universitas Katolik Prahyangan, Indonesia

DOI : 10.24269/ls.v5i1.3552

Abstract

Progressive law must place the law in a very close position with the law's community or stakeholders. This position is called responsive, progressive law and is always associated with stakeholders' reality and needs to create justice and happiness as law aspired itself. Also, progressive law emphasizes social integration to overcome public moral insularity.

Starting from the viewpoint of progressive law, the author looks at the laws and regulations that discuss the return of interim dividends as stated in the Limited Liability Company Law No. 40 of 2007, article 72, article 72 states that companies allow rules related to dividend distribution in a temporary (interim) way. The article is then interpreted as that if the company has positive profits, the company is allowed to distribute dividends before the company closes the book at the end of the year, provided that the board of directors officially announces the distribution with the approval of the GMS that the positive profits obtained by the company before closing the book will come as dividends interim. As a result, the company competes to distribute interim dividends to increase and show its credibility to investors. It was recorded on the Indonesian stock exchange (IDX) that in September 2020, 73 companies distributed interim dividends.

However, article 72 paragraph 5 of the Limited Liability Company Law No. 40 of 2007 explains that if after the company distributes interim dividends to shareholders and at the end of the closing of the annual book the company suffers a loss, the shareholders must return the dividends they have received. If the shareholder does not return it, the directors and commissioners are jointly responsible for covering the company's losses.

This viewpoint is the basis for finding the location of the value and form of legal progressivity regarding the mechanism of interim share dividends in limited liability companies as stated in UUPT No.40 of 2007 Article 72 using a normative research method with a conceptual approach.

 

Keywords
Progressive Law, Interim Dividend, Dividend Return
  1. Agung Hidayat. (n.d.). No TitlMeski merugi, Indomobil Sukses (IMAS) tetap bagikan dividen Rp 13,82 miliar.
  2. Al Arif, M. Y. (2019). Penegakan Hukum dalam Perspektif Hukum Progresif. Undang: Jurnal Hukum. https://doi.org/10.22437/ujh.2.1.169-192
  3. Anwar, S. (2021). Internalisasi Nilai Pendidikan Akhlak dalam Surat Al-Hujurat Tafsir fi ZIlalil Qur’an. JIE: Journal of Islamic Edication, 6(1), 1–12.
  4. Asshiddiqie, J. (2006). Gagasan Negara Hukum Indonesia. L’école de Palo Alto.
  5. Finna U Ulfah. (n.d.). Dikenal Royal Bagi Dividen, Masihkan Emiten Tambang Jadi Favorit Investor?
  6. Fungsi Evaluatif Filsafat Hukum terhadap Hukum Positif Indonesia. (2013). Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal). https://doi.org/10.15294/pandecta.v8i1.2351
  7. Harun, M. (2019). Philosophical Study of Hans Kelsen’s Thoughts on Law and Satjipto Rahardjo’s Ideas on Progressive Law. Walisongo Law Review (Walrev). https://doi.org/10.21580/walrev.2019.2.2.4815
  8. Indonesia, P. A. (2015). Anggaran Dasar PT Astra International Tbk. Jakarta: PT Astra Indonesia.
  9. Jadwal pembagian dividen. (2020).
  10. Juanda, E. (2017). HUKUM DAN KEKUASAAN. Jurnal Ilmiah Galuh Justisi. https://doi.org/10.25157/jigj.v5i2.796
  11. Marbun, R. (2014). Grand Design Politik Hukum Pidana dan Sistem Hukum Pidana Indonesia Berdasarkan Pancasila dan Undang-Undang Dasar Negara Republik Indonesia 1945. PADJADJARAN Jurnal Ilmu Hukum (Journal of Law). https://doi.org/10.22304/pjih.v1n3.a8
  12. Rahadjo, S. (2006). Membedah Hukum Progresif. Penerbit Buku Kompas.
  13. Republik Indonesia, 2007. (2007). Undang - Undang No. 40 Tahun 2007 tentang Perseroan Terbatas. Lembaran Negara RI Tahun 2007.
  14. Salim, M. (2016). ADAT SEBAGAI BUDAYA KEARIFAN LOKAL UNTUK MEMPERKUAT EKSISTENSI ADAT KE DEPAN. Al Daulah : Jurnal Hukum Pidana Dan Ketatanegaraan. https://doi.org/10.24252/ad.v5i2.4845
  15. Satjipto Raharjo. (2006a). Hukum dalam Jagat Ketertiban. Jakarta: UKI Press.
  16. Satjipto Raharjo. (2006b). Ilmu Hukum. Bandung: PT Citra Aditya bakti.
  17. Satjipto Raharjo. (2008). Biarkan Hukum Mengalir. Jakarta: Penerbit Buku Kompas.
  18. Satjipto Raharjo. (2009). Lapisan-Lapisan Dalam Studi Hukum. Malang: Bayumedia Publishing.
  19. Setiaji, M. L., & Ibrahim, A. (2018). KAJIAN HAK ASASI MANUSIA DALAM NEGARA THE RULE OF LAW : ANTARA HUKUM PROGRESIF DAN HUKUM POSITIF. Lex Scientia Law Review. https://doi.org/10.15294/lesrev.v2i2.27580
  20. Sodiq, N. (2016). MEMBANGUN POLITIK HUKUM INDONESIA BERCORAK RESPONSIF PERSPEKTIF IUS CONSTITUENDUM. Jurnal Magister Hukum Udayana (Udayana Master Law Journal). https://doi.org/10.24843/jmhu.2016.v05.i02.p02
  21. Turiman. (2010). Memahami Hukum Progresif Prof Satjipto Rahardjo Dalam Paradigma “Thawaf” (Sebuah Komtemplasi Bagaimana Mewujudkan Teori Hukum Yang Membumi /Grounded Theory Meng-Indonesia). Makalah.

Full Text:
Article Info
Submitted: 2021-01-19
Published: 2021-01-23
Section: Articles
Article Statistics: