Abstract
This paper focuses on the topic of What is the Legal Position of Bonus Shares in a Company Legal Perspective? What is the Legal Position of Bonus Shares Against Mixing of Marriage Assets? The method used in this paper is a normative juridical approach, using a statutory approach approach (postproach status), conceptual approach (conceptual approach) and case approach. The results of this study indicate that the legal position of Bonus Shares in the perspective of Company Law is as dividends and if it is related to marital assets, then from the perspective of marriage law, Bonus Shares can become Congenital Assets or Joint Assets depending on the time of acquisition. The conclusion of this research is that if it is related to marital assets, the position of Bonus Shares in marital assets needs to be reviewed from the time the Bonus Shares are acquired. If the Bonus Shares are obtained during the marriage, the Bonus Shares will become joint assets even though the original shares were acquired either before marriage or at the time of marriage as regulated in Article 35 paragraph (1) of Law Number 1 of 1974 concerning Marriage. Meanwhile, if the Bonus Shares are obtained prior to the marriage, even though the party concerned carries out the marriage, the Bonus Shares remain the assets concerned as stipulated in Article 35 paragraph (2) of Law Number 1 of 1974 concerning Marriage.
Highlights
Tulisan ini penulis fokuskan terhadap topik mengenai Apa Kedudukan Hukum Saham Bonus Dalam Perspektif Hukum Perusahaan? Bagaimana Kedudukan Hukum Saham Bonus Terhadap Percampuran Harta Perkawinan? Metode yang digunakan dalam penulisan ini adalah metode pendekatan yuridis normatif, dengan menggunakan pendekatan pendekаtаn perundаng-undаngаn, pendekаtаn konseptuаl dаn pendekаtаn kаsus
This paper focuses on the topic of What is the Legal Position of Bonus Shares in a Company Legal Perspective? What is the Legal Position of Bonus Shares Against Mixing of Marriage Assets? The method used in this paper is a normative juridical approach, using a statutory approach approach (postproach status), conceptual approach (conceptual approach) and case approach
The results of this study indicate that the legal position of Bonus Shares in the perspective of Company Law is as dividends and if it is related to marital assets, then from the perspective of marriage law, Bonus Shares can become Congenital Assets or Joint Assets depending on the time of acquisition
Summary
Yang pertama adalah Dividen Saham sebagaimana diatur pada Pasal 1 angka 7 POJK Saham Bonus yaitu pembagian keuntungan oleh PT kepada pemegang saham yang bentuknya adalah berupa tambahan saham. Yang kedua adalah Dividen Kas sebagaimana diatur pada Pasal 1 angka 8 POJK Saham Bonus yaitu pembagian keuntungan oleh PT kepada pemegang saham yang bentuknya adalah berupa uang. Pada dasarnya perolehan Saham Bonus sama dengan perolehan dividen kas pada umunya sebagaimana diatur pada Pasal 15 UUPT yang telah mensyaratkan bahwa dalam anggaran dasar suatu PT harus memuat tata cara penggunaan laba dan pembagian dividennya. Sebelum RUPS menentukan berapa jumlah dividen yang akan dibagikan kepada pemegang saham,(Ginting, 2018) RUPS harus menentukan terlebih dahulu berapa besaran cadangan dana dari keuntungan tersebut yang akan ditahan untuk kepentingan perseroan besaran penyisihan laba bersih sebagaimana disebutkan di atas adalah kumulatif sebesar 20% dari modal yang ditempatkan dan telah disetor.
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