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"ABSTRAKDalam praktek dunia bisnis dikenal ada 2 (dua) macam akuisisi, yaituakuisisi saham dan akuisisi asset. Untuk akuisisi saham telah diatur secara eksplisitpada UU No. 40/2007 tentang Perseroan Terbatas (UU Perseroan Terbatas).Sedangkan untuk akuisisi aset adalah sebagaimana yang akan diangkat dalam pokokpermasalahan penelitian hukum ini. Pertama, mengenai persyaratan dan prosedurbagi perseroan terbatas yang akan menjual/diakuisisi asetnya. Kedua, mengenaipersyaratan dan prosedur bagi perseroan terbatas yang akan mengakuisisi/membeliasset. Ketiga, mengenai tanggungjawab Direksi yang akan melakukanakusisi/membeli aset atau menjual/diakuisisi asetnya. Dari hasil penelitian ini,diketahui untuk perseroan terbatas yang akan melakukan penjualan/diakuisisiasetnya, maka harus memperhatikan dan memenuhi persyaratan sebagaimana diaturpada pasal 102 UU Perseroan Terbatas. Dimana apabila penjualan aset sebesar 50%(lima puluh persen) atau lebih dari nilai total aset bersih perseroan terbatas dalam 1(satu) tahun buku, maka harus memperoleh persetujuan dari RUPS, denganpengecualian dalam hal tertentu sebagaiaman diatur dalam pasal 102 ayat 3 dan 4UU Perseroan Terbatas. Bagi perseroan terbatas yang akan melakukanakuisisi/membeli aset, UU Perseroan Terbatas tidak mengatur secara khusus, namunmenggunakan terminologi dalam arti yang luas yaitu perbuatan hukum perseroanterbatas yang belum didirikan dan perseroan terbatas yang belum memperoleh statusbadan hukum, sebagaimana diatur dalam pasal 13 dan 14 UU Perseroan Terbatas.Direksi perseroan terbatas harus memenuhi persyaratan atau prosedur sebagaiamanadiatur dalam UU Perseroan Terbatas, anggaran dasar dan peraturan terkait lainnya,serta perjanjian dengan pihak ketiga. Setelah itu Direksi harus memperhatikan obyekatas akuisisi untuk menentukan tindakan hukum yang tepat di dalam akuisisi aset.Apabila Direksi telah memenuhi seluruh ketentuan tersebut, maka Direksi dapatterhindar dari tanggungjawab secara pribadi. Untuk menjawab dan menganalisapokok permasalahan tersebut, Penulis melakukan penelitian hukum normatif dengantipologi penelitian deskriptif analisis dan alat pengumpulan data berupa studidokumen dan wawancara.

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ABSTRACTAs we understand that in a business there are 2 (two) types of acquisition ie.Shares acquisition and assets acquisition. The Laws Number 40/2007 regardingLimited Liability Law (Company Laws) has specifically stipulated regardingacquisition of shares. In this thesis, the Writer raised up the issues regarding assetsacquisition. Firstly, regarding the requirements and the procedures of LimitedLiability Company (Company) that will disposes or sell its assets. Secondly,regarding the requirement and procedures of the Company that will purchase oracquire assets. Thirdly, regarding Director’s responsibilities who represent theCompany to acquire/purchase assets or to dispose its assets. Pursuant to the research,it is known that for the Company that will dispose its assets, it should comply withthe requirements and procedures which stipulated in the article 102 of the CompanyLaws. Provided that such assets disposal which equal to or more than 50% (fiftypercent) of the Company net assets in 1 (one) annual report of the Company it shallrequire the approval from its General Meeting of Share Holders (GMS), with someexceptions for several matters as stipulated in the Article 102 point 3 and 4 of theCompany Laws. For the Company that will acquire/purchase assets, the CompanyLaws do not specifically stipulated but use a general term as a legal action of theCompany for the Company which is not established and the Company which has notobtained a legal entity as stipulated in the Article 13 and 14 of the Company Laws.The Director of the Company should comply with all the requirements and procedureas stipulated in the Company Laws, Article of Associations and other prevailing lawsand regulations. In addition the Director should also acknowledge the object of anassets to determine a proper legal action for assets acquisition. Should the Directorscomply with all the requirements and procedures the Director may be excused from apersonal liabilities. To be able to answer and analysis such legal issues, the Writerhas made a legal research by using a descriptive analysis as a research typology anddata compilation in a form of documents research and interview."

"Kegiatan monopoli dan atau persaingan usaha tidak sehat dapat mengakibatkan inefisiensi perekonomian dan mengakibatkan kerugian bagi para pelaku usaha lain, konsumen dan masyarakat pada umumnya. Salah satu bentuk kegiatan yang mempunyai potensi dapat mengakibatkan monopoli dan atau persaingan usaha tidak sehat adalah kegiatan akuisisi. Melalui penelitian ini, penulis ingin mencoba meneliti mengenai kondisi pengaturan mengenai larangan terhadap praktek akuisisi yang mengakibatkan monopoli dan persaingan usaha tidak sehat. Penulis ingin mengetahui apakah larangan terhadap praktek akuisisi yang mengakibatkan monopoli dan persaingan usaha tidak sehat di Indoensia telah memadai atau belum. Diketahui bahwa upaya untuk mencegah praktek akuisisi yang dapat mengakibatkan monopoli dan atau persaingan usaha tidak sehat di Indonesia telah dilakukan melalui Pasal 28 Ayat (2) UU No. 5 Tahun 1999 tentang Larangan Praktek Monopoli dan Persaingan Usaha Tidak Sehat yang menyatakan bahwa pelaku usaha dilarang melakukan pengambilalihan saham perusahaan lain apabila tindakan tersebut dapat mengakibatkan terjadinya praktek monopoli dan atau persaingan usaha tidak sehat. Namun demikian, larangan terhadap praktek akuisisi tersebut masih belum memadai karena belum melakukan pelarangan terhadap praktek akuisisi aset yang juga dapat mengakibatkan monopoli dan atau persaingan usaha tidak sehat. Ketiadaan ketentuan tersebut akan mengakibatkan praktek akuisisi aset perusahaan yang dilakukan dengan melanggar prinsip-prinsip persaingan usaha yang sehat tidak dapat dijerat oleh hukum. Oleh karena itu, menurut hemat penulis perbaikan terhadap kondisi pengaturan yang terkait dengan larangan terhadap akuisisi yang mengakibatkan monopoli dan persaingan usaha tidak sehat mutlak diperlukan."

"Skripsi ini membahas bagaimana kedudukan akuisisi atas aset perusahaan dalam hukum positif di Indonesia dan di Amerika Serikat serta bagaimana perbandingan pengaturan akuisisi aset yang dapat mengakibatkan terjadinya persaingan usaha tidak sehat di Indonesia dan Amerika Serikat. Di Indonesia metode akuisisi yang dikenal hanyalah atas saham perusahaan, sehingga terhadap metode akuisisi lain, seperti atas aset perusahaan belum diatur dengan jelas di Indonesia. Ditinjau dari segi persaingan usaha, tindakan akuisisi aset ini juga perlu mendapat perhatian khusus karena, sama seperti akuisisi atas saham, akuisisi aset juga berpotensi mengurangi tingkat persaingan di pasar. Oleh karena itu perlu dilakukan suatu pembahasan mendalam mengenai pentingnya pengaturan akuisisi aset tersebut di Indonesia, salah satu caranya dengan merujuk kepada pengaturan di negara yang telah lama menerapkannya, yakni di Amerika Serikat.

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The focus of this study is to discuss the regulations about acquisition of the company's assets in the positive law in Indonesia and in the United States and the comparison between the regulations of asset acquisition that may substantially lessen competition in Indonesia and in the United States. In Indonesia, an acquisition can be done only by purchasing the stock of another company. That?s why any other methods of an acquisition, such as asset acquisition, have not been set out clearly in Indonesia. In terms of competition, this asset acquisition also needs special attention because, like the acquisition of stocks, the acquisition of assets also has the potential to reduce the level of competition in the market. Therefore, it is necessary to analyze about the importance of regulation about an asset acquisition in Indonesia. To do that analysis, we can refer to the United States as a country that has already applied the regulation."

"[ABSTRACTThe Japanese company Mitsui and Tomen made a foreign direct investment in PT PupukKaltim site in Bontang, East Kalimantan. The foreign direct investment form is build,operate, and transfer (BOT). On 2013, PT Pupuk Kaltim acquired PT KPA plant (fixedassets). This thesis aims to differentiate whether the acquisition is fixed asset acquisition orbusiness combination. There are different views, where by PT Pupuk Kaltim believes theacquisition of PT KPA is a purchase of fixed asset (Pernyataan Standar Akuntansi Keuangan(PSAK) 16) and the auditor believes that the acquisition is a form of business combination(Pernyataan Standar Akuntansi Keuangan (PSAK) 22). It proves that the acquisition is a formof business combination because the raw materials, labor and market were ready when PTPupuk Kaltim acquired the plant. From the business combination acquisition, there areintangible assets that arise. It proves that intangible assets that arise in the acquisition of PTKPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim togenerate future profit.;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ;The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit , The Japanese company Mitsui and Tomen made a foreign direct investment in PT Pupuk Kaltim site in Bontang East Kalimantan The foreign direct investment form is build operate and transfer BOT On 2013 PT Pupuk Kaltim acquired PT KPA plant fixed assets This thesis aims to differentiate whether the acquisition is fixed asset acquisition or business combination There are different views where by PT Pupuk Kaltim believes the acquisition of PT KPA is a purchase of fixed asset Pernyataan Standar Akuntansi Keuangan PSAK 16 and the auditor believes that the acquisition is a form of business combination Pernyataan Standar Akuntansi Keuangan PSAK 22 It proves that the acquisition is a form of business combination because the raw materials labor and market were ready when PT Pupuk Kaltim acquired the plant From the business combination acquisition there are intangible assets that arise It proves that intangible assets that arise in the acquisition of PT KPA by PT Pupuk Kaltim is essential where it gives opportunity towards PT Pupuk Kaltim to generate future profit ]"