Kedudukan Ahli Waris Pengganti dalam Penuntutan Kewajiban Pembayaran Hutang (Harta Kekayaan CV yang Telah Bubar) terhadap Kementerian Keuangan (Studi Putusan Mahkamah Agung RI No. 327 PK/Pdt/2019)

Abstract

The process of human life's journey begins from birth through life to death. Death creates rights and obligations for other people to manage their assets. According to the law, there are two ways of inheritance, namely one's own inheritance and indirect inheritance or substitute inheritance, namely inheritance to a person who died before the heir. An example of tangible property is the assets or shares of a company. One type of company is a limited partnership business entity, abbreviated as (CV). The management of the limited partnership is carried out by general partners or working partners, whereby the limited partners only contribute capital and do not participate in the management of the limited partnership. This has consequences f or the liability of the partners for the limited partnership in relation to the third parties. If one of the partners dies, the company does not end, but can be continued by the other partners together with the heirs of the deceased partner, unless the heirs do not want .. to continue the company. This emerges.from Supreme Court Decision No. 327 PK/Pdt/2019, which will be the focus of this investigation. The issues discussed in this research are how assets can be settled after the CV is dissolved, how surrogate heirs can be appointed to the position of CV management if management dies, and whether the surrogate heirs have the right to do so in the event of a· death To require cleaning up debt payment obligations create a resume resolved in connection with Supreme Court decision RI No. 327 PK/Pdt/2019. · The research method used is the normative legal research method. The data used is second_ary data consisting of primary, secondary and tertiary legal materials. The technique of data collection consists of studying the literature,. The data obtained is then qualitatively analyzed in order to obtain descriptive research results. The results of this study lead to the conclusion that the liquidation of the assets of the limited partnership is carried out by the settlers, namely by other persons outside of the shareholders (general partners) appointed by the management, unless otherwise specified in the agreement or all general partners ( excluding limited partners) together and with the most votes. The status of the limited partnership as one of the heirs of the general partner, namely the name of the heir or substitute heir in the incorporation deed of the CV or an agreement, the heirs or substitute heirs have the right to represent the CV. Substitute heirs cannot prove that CV Wangijaya registered its dissolution with the District Court under Article 31 of the Criminal Code (prior to the issuance of Permenkumham No. I 7 of 20 I 8), so substitute heirs are not authorized to represent CV.