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PERSEKUTUAN KOMANDITER (CV)

PERSEKUTUAN KOMANDITER (CV). PENGERTIAN : Dasar hukum : psl. 19-21 KUHD Menurut Ridwan Khairandy : CV adl. Persekutuan firma yg mempunyai satu a/ lebih sekutu komanditer Menurut Jamal Wiwoho :

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PERSEKUTUAN KOMANDITER (CV)

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  1. PERSEKUTUAN KOMANDITER(CV)

  2. PENGERTIAN : • Dasar hukum : psl. 19-21 KUHD • Menurut Ridwan Khairandy : CV adl. Persekutuan firma yg mempunyai satu a/ lebih sekutu komanditer • Menurut Jamal Wiwoho : CV adl. Suatu persekutuan dimana satu a/ bbrp orng sekutu memercayakan uang a/ barang kpd satu a/ bbrp orng yg menjalankan perusahaan yg bertindak sbg pimpinan

  3. Menurut psl. 19 KUHD : CV adl sbg persekutuan dgn jln peminjaman uang (geldscheiter) a/ disebut jg persekutuan komanditer, diadakan antara seorg sekutu a/ lebih yg bertanggung jwb scr pribadi n u/ slrhnya dgn seorng a/ lbh sbg sekutu yg meminjamkan uang • UNSUR : • Unsur CV scr umum = unsur firma • Ada unsur khusus dr CV yaitu adanya sekutu komanditer

  4. Macam-2 sekutu dlm CV • Sekutu komanditer/ diam • Sekutu aktif Tanggung jawab : • Sekutu aktif tanggung jwbnya bersifat pribadi scr keseluruhan (psl. 18 KUHD) • Sekutu komanditer tanggung jwbnya hny sebatas modal yg disetor. (psl 20 KUHD)

  5. MACAM-2 CV : Menurut H.M.N. Purwosutjipto ada 3 macam bentuk dr CV : • Persekutuan Komanditer diam-2 • Persekutuan Komanditer terang-2 an • Persekutuan Komanditer dgn saham Berakhirnya Persekutuan Komanditer : Diatur dlm psl. 1646-1652 KUHPer dan psl. 31-35 KUHD

  6. Prosedur pendirian CV : • Calon pendiri min. 2 orng  Notaris  Akta autentik pendirian CV  Pendaftaran ke PN  pengurusan NPWP Pesero aktif dan NPWP Perusahaan  Pengurusan SIUP/ TDP/ SITU/ di DIsperindag  pengurusan ijin2 lainnya  Pengumuman Tambahan Berita Negara

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