TINJAUAN KONSTITUSIONAL KEUANGAN NEGARA DALAM KEPAILITAN BADAN USAHA MILIK NEGARA (STUDI KASUS PUTUSAN MAHKAMAH AGUNG NOMOR 43 PK/PDT.SUS-PAILIT/2019)

Abstract

This study discusses the constitutional review of state finances in the bankruptcy of State-Owned
Enterprises through the case study of the Supreme Court Decision Number 43
PK/PDT.SUS-PAILIT/2019 relating to the review of the bankruptcy of PT Kertas Leces. In Bankruptcy
there are special provisions relating to the bankruptcy of State-Owned Enterprises, namely if a
State-Owned Enterprise is engaged in the field of public interest, the Minister of Finance can only sue
for bankruptcy. Meanwhile, for State-Owned Enterprises that operate privately or in the form of a
Limited Liability Company, the creditors can go bankrupt. Bankruptcy in the State-Owned Enterprises
then gave birth to problems in the perspective of state finances. State financial status in State-Owned
Enterprises is a separate state finance. However, there is an antinomy of meaning between the 1945
Constitution and the State Finance Law, so that one and the other are contradictory. This study found
that there is a dif erence in meaning between the meaning of separated state finances in the 1945
Constitution and the State Finance Law which lies in the extent of the meaning of separated state
finances. However, based on the development of practice and the opinion of experts, the meaning of
separated state finances is a broad meaning as regulated In the Law on State Finances, it was further
discovered that the state cannot be bankrupt because the state assets in BUMN are assets that have
been separated.