Skripsi
KEDUDUKAN HUKUM AKTA PERNYATAAN PENEGASAN PERSEROAN PERORANGAN DALAM PEMENUHAN SYARAT PEMBUKAAN REKENING PERUSAHAAN MENURUT UNDANG-UNDANG NOMOR 6 TAHUN 2023 TENTANG CIPTA KERJA
This study examines the legal status of the Deed of Statement of Confirmation of an Individual Company (Perseroan Perorangan) in fulfilling the requirements for opening a corporate bank account under Law Number 6 of 2023 on Job Creation. The background of this study lies in the emergence of additional requirements imposed during the process of opening corporate bank accounts, which potentially hinder the ease of doing business as envisaged by the Job Creation Law. While this study shares similarities with previous research, particularly a thesis by Ike Rahmawita entitled "The Liability of Shareholders of an Individual Company toward Third Parties," it differs in its focus on the legal status and legal implications of the Deed of Confirmation of an Individual Company in the context of corporate bank account registration. The research questions address the legal status of the deed of statement of confirmation of an individual company in the process of opening a corporate bank account and the legal consequences arising from the execution of such a deed for the purpose of opening a corporate bank account. This study employs a normative legal research method with statutory, historical, case-based, and conceptual approaches. The legal materials used consist of primary, secondary, and tertiary sources, which are qualitatively analyzed using deductive reasoning techniques. The findings indicate that the Deed of Confirmation of an Individual Company constitutes an authentic deed with full legal force. Although declarative in nature, given that the legal entity status of an Individual Company is established upon electronic registration through the Legal Entity Administration System (AHU), the deed remains a practical necessity for banking administrative purposes. This study recommends regulatory intervention to harmonize government and banking standards. In particular, the evidentiary value of the Certificate of Registration should be enhanced and formally recognized by the Financial Services Authority (OJK) and Bank Indonesia, so that Individual Company actors are no longer required to execute additional notarial deeds.