Abstract

Related to the current economic development, causing renewal of the object supported by receivables. One of them is the use of purchase orders as objects of collateral receivables. In this study, the observant is using the normative juridical method with data collection and management methods that is using a library research techniques or library studies. Purchase orders as collateral for receivables in view of positive Indonesian law are acceptable. If it is reviewed from Indonesian positive law, the purchase order is included in the fiduciary guarantee category as the binding agreement that has been regulated in Article 9 paragraph 1 of Law Number 42 Year 1999 concerning Fiduciary. Purchase orders are movable objects as well as receivables which contain approved commercial documents. Based on the results of appropriate research in the field, it was also found that the form of this Fictitious purchase order is a fake purchase order is an invalid or not available purchase order. Purchase orders made by the buyer or vendor are not genuine or are not genuine. Referring to Article 1320 of the Civil Code the tourism object approved is fictitious in accordance with previously agreed financial agreements that are null and void by law and can be accounted for by suing on the basis of a lawsuit against the PMH (Act Against the Law), in addition to that purchase orders that serve as collateral objects is fictitious then it can also become a criminal domain.

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