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Abstract

Legal certainty regarding the status of legal entity and the financial status of BUMN (State- Owned Enterprises) in Indonesia is often a problematic in its determination therefore the need for an understanding of the SOE's own legal entity and the state's financial position in SOEs, thereby providing certainty about the status the position of the legal entity and the state of the state that is clear and has no ambiguity in the regulation, in this article the application of the state finance law testing against SOEs which on the examination of Law No. 17 of 2003 on the State Finance, the petitioners filed a lawsuit relating to , the status of the SOE itself in which the article being sued is considered contradictory to Article 23 paragraph (1), Article 28C paragraph (2) and Article 28D paragraph (1) of the 1945 Constitution, in this case it is necessary to know about the related regulations in regulating SOEs by looking at the relationship between the regulation on the Law Per Limited seroan with regulations that include state-owned enterprises, and the need for an understanding of the state's finances and see what a limited liability company, in the findings of this article see the harmonization of legislation where there are some regulations that have different interpretations with other regulations governing state-owned enterprises in this case is the Law of Limited Liability Company, if you see the theory By looking at the theory about the legal doctrine of the company it is clear that BUMN is a legal entity of a limited liability company is an independent legal entity in this case can act as a civil legal entity. seen of his position then for the sake of the law of SOEs that have the source of wealth from the state should be interpreted as a wealth of SOEs. And this is what cause disharmony and synchronous rules that exist in Indonesia in this case related SOE itself.

Bahasa Abstract

Legal certainty regarding the status of legal entity and the financial status of BUMN (State- Owned Enterprises) in Indonesia is often a problematic in its determination therefore the need for an understanding of the SOE's own legal entity and the state's financial position in SOEs, thereby providing certainty about the status the position of the legal entity and the state of the state that is clear and has no ambiguity in the regulation, in this article the application of the state finance law testing against SOEs which on the examination of Law No. 17 of 2003 on the State Finance, the petitioners filed a lawsuit relating to , the status of the SOE itself in which the article being sued is considered contradictory to Article 23 paragraph (1), Article 28C paragraph (2) and Article 28D paragraph (1) of the 1945 Constitution, in this case it is necessary to know about the related regulations in regulating SOEs by looking at the relationship between the regulation on the Law Per Limited seroan with regulations that include state-owned enterprises, and the need for an understanding of the state's finances and see what a limited liability company, in the findings of this article see the harmonization of legislation where there are some regulations that have different interpretations with other regulations governing state-owned enterprises in this case is the Law of Limited Liability Company, if you see the theory By looking at the theory about the legal doctrine of the company it is clear that BUMN is a legal entity of a limited liability company is an independent legal entity in this case can act as a civil legal entity. seen of his position then for the sake of the law of SOEs that have the source of wealth from the state should be interpreted as a wealth of SOEs. And this is what cause disharmony and synchronous rules that exist in Indonesia in this case related SOE itself.

References

Artikel

Fence, M.Wantu. Antinomi Dalam Penegakan Hukum Oleh Hakim, Jurnal Berkala Mimbar Hukum ,Vol 19 No 3 Oktober Yogyakarta: Fakultas Hukum Universitas Gajah Mada.

Buku

Fuady Munir. Perseroan Terbatas Paradigma Baru. Cetakan 3. Bandung : PT. Citra Aditya Bakti, 2008

I.G.Rai Widjaya, Hukum Perusahaan, Ksaint Blanc, Bekasi, 2003,

Nugroho Rian,Randy R, Manajemen Privatisasi BUMN.Jakarta : PT Elex Media Komputindo, 2008

Richard A. Musgrave, The Theory of Public Finance (New York: McGraw-Hill, 1959) Soetrisno PH, Dasar-dasar Ilmu Keuangan Negara (Yogyakarta: FE-UGM, 1981),

Widjaja Gunawan , Risiko Hukum Pemilik, Direksi & Komisaris PT, Cetakan Pertama, Forum Sahabat,Jakarta, 2008,

Internet

http://www.hukumonline.com/berita/baca/lt541afd370785e/gugatan-forum-hukum-bumn- kandas-di-mk (diakses tanggal 25 Mei 2018)

Peraturan

Republik Indonesia ,Undang-Undang Dasar 1945 ,

Republik Indonesia,Undang-undang Nomor 17 Tahun 2003 Tentang Keuangan Negara. Lembaran Negara Republik Indonesia Tahun 2003 Nomor

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