• Chandra Yusuf Fakultas Hukum Universitas YARSI



interim dividend; bankruptcy; miscellaneous lawsuits; simple matter.


Distribution of interim dividends distributed before the end of the financial year by the Director with the approval of the Commissioner. This distribution can be made if the company's finances are in a profitable condition based on the year-end audit carried out by a Public Accountant. Companies that experience losses in their reports at the end of the year, shareholders are obliged to return interim dividends based on Law Number: 40 of 2007 concerning Limited Liability Companies. Likewise, companies experiencing bankruptcy based on Law Number: 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations. The curator in bankruptcy based on Auctio Pauliana with other claims can request the return of the company's interim dividends in the Commercial Court. However, the Curator can only ask for responsibility for the return of interim dividends to the Director and Commissioner jointly and severally. The obligation of the Directors, whose authority has been taken over by the Curator, is to sue the shareholders in the District Court based on Law Number: 40 of 2007 concerning Limited Liability Companies. The problem is, cases in District Court are complicated cases, not simple cases. This research uses normative juridical methods. In the discussion, the Director whose authority has been taken over by the Curator, if the shareholders reject the return of the interim dividend, will file a lawsuit in the District Court. However, a case at the District Court will take a long time, therefore the dividend return case must be submitted to the Commercial Court. In conclusion, to make it easier for the Director to file a lawsuit for the return of interim shareholder dividends in the Commercial Court, the Curator will provide a power of attorney and the case for the return of interim dividends will be made simple.



Andrew Keay, Company Directors’ Liability and Creditor Protection”, New York: Informa Law from Routledge, 2023.

Matthew H. Kramer, H. L. A. Hart, The Concept of Law', in Jacob T. Levy (ed.), The Oxford Handbook of Classics in Contemporary Political Theory (online ed, Oxford Academic, 10 Dec. 2015

Michael Simmons and Elaine Dalgleish, Corporate Action: A Guide to Securities Event Management, West Sussex: John Willey & Son, Ltd, 2006.

Patricia Libby, etc., Principle of Accounting, New York: McGraw-Hill Irwin, 2009.


Alumni Simbolon dan Irene Puteri Alfani Sofia Sinaga , “Penafsiran Hukum Oleh Hakim Terhadap Gugatan Lain-Lain Dalam Kepailitan Dan Penundaan Kewajiban Pembayaran Hhutang”, Vol :14 No : 2, Agustus 2022,, diakses pada tanggal 28 Agustus 2023.

Badar Mohammed Almeajel Alanazi, Piercing The Corporate Veil in Various Jurisdictions-Principled or Unprincipled”, Corporate Board: Role, Duties & Composition , Volume 16, Issue 2, 2020,, diakses pada tanggal 13 Agustus 2023.

Giswan Arianto, Eti Purwiyantiningsih, Budiman Setyo Haryanto, “Tinjauan Yuridis Terhadap Pelaksanaan Lelang Objek Jaminan Kenbendaan Dalam Putusan Nomor: 03/Pdt.Sus-Gugatan Lain-Lain/2017/PN. Niaga.Smg”, jurnal Soedirman Law Review, Universitas Jenderal Soedirman, Vol: 1 Nomor:1 , 2019,,PT.%20MSPI%20mengajukan%20gugatan%20actio%20pauliana%20terhadap%20PT, diakses pada tanggal 29 Agustus 2023

Leonard I Rotman, “Understanding Fiduciary Duties and Relationship Fiduciary”, McGill Law Journal, Volume: 62, Number; 4, February 2017,, diakses pada tanggal 14 September 2023.

Yohse Aghata Patricia, “ Sistem Gugatan Lain-Lain dalam Kepailitan” Juridic-tio, Volume: 5 Nomor: 6, November 2022,, diakses pada tanggal 8 Agustus 2023.

Instrumen Hukum

Undang-Undang Nomor: 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Hhutang

Undang-Undang Nomor: 40 Tahun 2007 tentang Perseroan Terbatas

Situs Daring

Accounting Tools, “What is interim dividend?”,,quarterly%20or%20semi%2Dannual%20basis, diakses pada tanggal 28 Juni 2021.

Badan Litbang Diklat Hukum dan Peradilan Mahkamah Agung RI, Implementasi Gugatan Lain-Lain dalam Kepailitan dan PKPU,, daikses pada tanggal 18 Oktober 2021., “Dividend: A Share Profit for Shareholders”,, diakses pada tanggal 15 September 2023., “Utility Maximization: What is Utility Maximization?”,, diakses pada tanggal 23 Agustus 2023.

Harvard Law School Forum on Corporate Governance, “Stakeholder Governance and the Fiduciary Duties of Directors”,, diakses pada tanggal 31 September 2023.

Legal Information Institute, “Fiduciary Duty”,, diakses pada tanggal 31 Agustus 2023

Rifda Nardi Maharani, dkk, “ Badan Usaha Berbadan Hukum dan Legalitasnya Atas OJK”,, diakses pada tanggal 13 Agustus 2023.

Rani Maulid, “Dividen: Pengetia, Jenis, dan Sistem Pembagiannya”,, diakses pada tanggal 16 September 2023

Shapiro Scott J., What is the Internal Point of View? (October 14, 2006). Available at SSRN: or

Vidya Prahassacitta, “Penelitian Hukum Normatif dan Penelitian Hukum Yuridis”,, diakses pada tanggal 8 Agustus 2023.