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Apa dan bagaimana PT Perorangan?
Konsep perseroan perorangan yang baru saja digulirkan Pemerintah Republik Indonesia lewat turunan dari Undang-Undang (UU) Nomor 11 Tahun 2020 tentang Cipta Kerja (Ciptaker), sebenarnya bukan hal baru bagi beberapa negara di dunia. Konsep ini telah dikenal di berbagai negara, namun dengan penyebutan yang berbeda-beda.
Di Amerika Serikat, Kanada, dan Singapura menyebut perseroan perorangan dengan Sole Proprietorship, sementara di Inggris disebut dengan Sole Trader. Di Vietnam dengan nama Private Enterprise, dan Belanda dikenal dengan Eenmanszaak.
Konsep perseroan perorangan di negara-negara tersebut diatas memiliki persamaan, tapi juga mempunyai perbedaan. Persamaannya yaitu memasukkan perseroan perorangan ke dalam kategori tidak berbadan hukum.
Konsekuensinya adalah tidak adanya pemisahan kekayaan pribadi dan perusahaan. Sehingga tanggung jawab pemilik perseroan juga meliputi kekayaan pribadinya dan istri/suaminya jika sudah menikah.
SEPERTI APA perseroan perorangan MENURUT UU CIPTA KERJA?
Undang-undang No.11 Tahun 2020 tentang Cipta Kerja mengubah defenisi PT menjadi “Perseroan Terbatas, yang selanjutnya disebut Perseroan, adalah badan hukum yang merupakan persekutuan modal, didirikan berdasarkan perjanjian, melakukan kegiatan usaha dengan modal dasar yang seluruhnya terbagi dalam saham atau Badan Hukum perorangan yang memenuhi kriteria Usaha Mikro dan Kecil sebagaimana diatur dalam peraturan perundangundangan mengenai Usaha Mikro dan Kecil.
pemegang saham pada PT Perorangan dimiliki oleh perorangan. Dalam arti Pemilik saham PT Perorangan tidak boleh berbentuk badan hukum. Hal ini Merujuk Pasal 153E UU Cipta Kerja, “Pemegang saham pada PT untuk katagori UMK adalah orang perseorangan, tidak boleh badan hukum. Satu orang hanya dapat mendirikan satu PT Perorangan katagori UMK dalam satu tahun.”
Cara Mendirikan PT Perorangan Sesuai UU Cipta Kerja dan PP 7 & 8 thn 2021
Pendirian badan usaha berbentuk Perseroan Terbatas (PT) dapat dilakukan oleh satu orang. Sebagaimana telah diresmikannya Undang-Undang Cipta Kerja No. 11 tahun 2020 (UU Cipta Kerja) Tentunya hal ini sangat mendukung kemudahan para pelaku usaha dalam membangun usahanya.
Dengan kata lain, untuk saat ini pengurusan PT Perorangan bisa dilakukan dan didirikan oleh 1 (satu) orang saja sebagai Pemegang saham sekaligus Direktur.
PT Perorangan hanya dapat didirikan untuk kriteria usaha mikro dan kecil sesuai dengan PP No 7 tahun 2021 tentang Kemudahan, Pelindungan, Dan Pemberdayaan Koperasi Dan Usaha Mikro, Kecil, Dan Menengah.
Kriteria usaha mikro ditentukan berdasarkan modal usaha maksimal Rp 1 miliar tidak termasuk tanah dan bangunan tempat usaha atau hasil penjualan tahunan maksimal Rp 2 miliar. Sementara usaha kecil ditentukan berdasarkan kepemilikan modal usaha lebih dari Rp1 miliar-Rp 5 miliar tidak termasuk tanah dan bangunan tempat usaha atau memiliki hasil penjualan tahunan lebih dari Rp2 miliar-Rp15 miliar
Selanjutnya, Pasal 14 ayat (1) PP No. 8 Tahun 2021 mengamanatkan bahwa ketentuan lebih lanjut mengenai tata cara pendirian, perubahan dan pembubaran Perseroan perorangan diatur dengan Peraturan Menteri. Permenkumham ini merupakan aturan implementasi yang menyesuaikan aturan dari UU Cipta Kerja dan PP tersebut.
SEPERTI APA Perseroan yang memenuhi kriterian untuk Usaha Mikro dan Kecil?
UU Cipta Kerja mensisipkan 10 pasal mengenai perseroan yang memenuhi kriteria untuk usaha Mikro dan Kecil. Perseroan yang memenuhi kriteria Usaha Mikro dan Kecil dapat didirikan oleh 1 orang sesuai dengan Pasal 109 angka 5 UU Cipta Kerja. Pendiriannya dilakukan berdasarkan surat pernyataan pendirian yang didaftarkan secara elektronik kepada Kementerian Hukum dan Hak Asasi Manusia (Kemenkumham).
Sehingga, tidak diperlukan akta Notaris dalam mendirikan perseoran untuk Usaha Mikro dan Kecil. Pemegang saham dalam perseoran ini merupakan orang perseorangan dan hanya dapat didirikan sejumlah 1 dalam 1 tahun. Lebih lanjut lagi, pemerintah memberikan keringanan biaya kepada pelaku Usaha Mikro dan Kecil dalam mendirikan PT sebagaiamana diatur juga dalam Pasal 109 UU Cipta Kerja.
MENGAPA PT PERSEORANGAN TIDAK MEMERLUKAN AKTA NOTARIS?
Dalam proses pendirian PT Perorangan tidak diperlukan akta Notaris. Pasal 153A UU Cipta Kerja menyebutkan bahwa “Perseroan yang memenuhi kriteria Usaha Mikro dan Kecil dapat didirikan oleh 1 (satu) orang, yang didirikan berdasarkan surat pernyataan pendirian.” Dan mekanisme pendirian PT Perorangan diatur dalam Pasal 153B yang menyatakan, “Pernyataan pendirian didaftarkan secara elektronik kepada Menteri dengan mengisi format isian.”
Dan Pemerintah mengatur bentuk badan hukum baru berupa perseroan perorangan dengan tanggung jawab terbatas (sole proprietorship with limited liability). Pendirian entitas bagi usaha mikro dan kecil itu cukup dengan mengisi form pernyataan secara elektronik tanpa memerlukan akta Notaris.
Ketentuan itu diatur dalam Peraturan Pemerintah (PP) Nomor 8 Tahun 2021 tentang Modal Dasar Perseroan serta Pendaftaran Pendirian, Perubahan, dan Pembubaran Perseroan yang Memenuhi Kriteria Untuk Usaha Mikro dan Kecil yang merupakan aturan turunan UU Nomor 11 Tahun 2020 tentang Cipta Kerja.
DALAM HAL PT PERSEORANGAN PEMEGANG SAHAMNYA LEBIH DARI SATU ORANG
Perseroan perorangan yang telah memperoleh status badan hukum akan diumumkan dalam laman resmi Direktorat Jenderal Administrasi Hukum Umum (Ditjen AHU) Kementerian Hukum dan HAM. Sebagai bentuk penyederhanaan birokrasi, pelaku usaha juga dibebaskan dari kewajiban untuk mengumumkan pendirian PT nya dalam Tambahan Berita Negara.
Namun perlu diingat bahwa ketentuan diatas hanya berlaku untuk PT dengan kriteria UMKM atau perusahaan perseorangan.
“Ketika perusahaan perseorangan mengalami perubahan dalam hal pemegang saham menjadi lebih dari satu orang dan/atau tidak lagi memenuhi kriteria sebagai UMKM, maka perseroan perorangan tersebut harus mengubah status badan hukumnya menjadi perseroan, hal ini diatur dalam Pasal 9 PP No. 8 Tahun 2021”.
Selain itu, perubahan status ke perseroan harus dilakukan dengan akta Notaris dan didaftarkan secara elektronik kepada Menteri Hukum dan HAM melalui Ditjen AHU.
PERTANGGUNGJAWABAN HUKUM PT PERSEORANGAN
Meskipun didirikan hanya oleh 1 (satu) orang, namun pertanggungjawaban hukum pada Perseroan Perorangan mengikuti selayaknya Perseroan pada umumnya. Pada Perseroan Perorangan dianut limited liability, artinya pemegang saham (pendiri) hanya bertanggung jawab sebesar saham yang dimilikinya.
Hal ini tertuang dalam Pasal 153J ayat (1) UU Cipta Kerja yaitu “Pemegang saham Perseroan untuk Usaha Mikro dan Kecil tidak bertanggung jawab secara pribadi atas perikatan yang dibuat atas nama Perseroan dan tidak bertanggung jawab atas kerugian Perseroan melebihi saham yang dimiliki.” Namun pemegang saham (pendiri) menjadi bertanggung jawab hingga harta pribadinya, jika (Pasal 153J ayat (2) UU Cipta Kerja): persyaratan Perseroan sebagai badan hukum belum atau tidak terpenuhi; pemegang saham dengan itikad buruk memanfaatkan Perseroan untuk kepentingan pribadi; pemegang saham terlibat dalam perbuatan melawan hukum yang dilakukan oleh Perseroan; atau pemegang saham secara melawan hukum menggunakan kekayaan Perseroan, yang mengakibatkan kekayaan Perseroan menjadi tidak cukup untuk melunasi utang Perseroan.
KELEMAHAN DAN KELEBIHAN PERSEROAN PERORANGAN
Kelebihan Perusahaan Perseorangan
- Usaha perseorangan tidak dikenakan pajak perusahaan seperti PT atau firma
- Pemilik usaha termasuk dalam bagian manajemen, sehingga pengelolaan internalnya tidak begitu rumit dan pemilik pun bisa dengan mudah dalam melakukan pemantauan.
- Biaya yang dikeluarkan dalam hal manajemen cenderung rendah, karena pemilik bisnis memiliki tugas sebagai karyawan bisnis itu sendiri.
- Tidak memerlukan proses administrasi hukum yang rumit, seperti ke Notaris
Kelemahan Perusahaan Perseorangan
- Pemilik bisnis memiliki tanggung jawab yang tidak terbatas
- Sumber modal terbatas
- Manajemen atau pengelolaan menjadi terganggu
- Kurang terjaminnya kelangsungan usaha
KELEBIHAN LAIN PERSEROAN PERSEORANGAN
- Tidak adanya ketentuan mengenai besaran minimal modal ini dalam UU Cipta Kerja juga memudahkan pelaku usaha. Pada Pasal 32 UUPT disebutkan bahwa minimal dari modal dasar sebesar Rp. 50 Juta, kini dengan disahkannya RUU Cipta Kerja, besaran modal dasar perseroan ditentukan berdasarkan keputusan pendiri perseroan, sebelumnya hal ini juga terdapat dalam Peraturan Pemerintah Nomor 29 Tahun 2016 tentang Perubahan Modal Dasar Perseroan Terbatas.
- Dalam penjelasan umum disebutkan selain untuk mendorong pertumbuhan UMK, kebijakan pemerintah dalam memberikan kebebasan kepada para pendiri Perseroan Terbatas untuk menentukan besaran modal dasar dimaksudkan sebagai upaya pemerintah untuk menghormati asas kebebasan berkontrak yang memberikan kebebasan seluas-luasnya kepada masyarakat untuk mengadakan perjanjian dalam mendirikan Perseroan Terbatas berdasarkan ketentuan dalam hukum perdata
KESIMPULAN:
PERTAMA, Meski pendirinya hanya 1 orang, akan tetapi perlu digarisbawahi bahwa PT perorangan statusnya tetap badan hukum sama seperti PT yang selama ini kita kenal dengan adanya minimal 2 pendiri dan pemegang saham (selanjutnya disebut PT biasa). Status PT perorangan sebagai badan hukum ditegaskan di Pasal 1 PP No.8 Tahun 2021 yang menyebutkan Perseroan Terbatas, yang selanjutnya disebut Perseroan adalah badan hukum yang merupakan persekutuan modal, didirikan berdasarkan perjanjian, melakukan kegiatan usaha dengan modal dasar yang seluruhnya terbagi dalam saham atau badan hukum perorangan yang memenuhi kriteria usaha mikro dan kecil sebagaimana diatur dalam peraturan perundang-undangan mengenai usaha mikro dan kecil.
pada Bab I tentang Peralihan, Pasal Ayat (1) PP 8 tahun 2021 tentang Modal Dasar Perseroan serta Pendaftaran Pendirian, Perubahan, dan Pembubaran Perseroan yang memenuhi Kriteria untuk UMK menyebutkan bahwa Perseroan Terbatas (Perseroan) adalah badan hukum yang merupakan persekutuan modal, didirikan berdasarkan perjanjian, melakukan kegiatan usaha dengan modal dasar yang seluruhnya terbagi dalam saham atau badan hukum perorangan yang memenuhi kriteria usaha mikro dan kecil sebagaimana diatur dalam peraturan perundang-undangan mengenai usaha mikro dan kecil.
TERJADI Beberapa perubahan significant landscape hukum PT diantaranya sebagai berikut: pertama, pendirian PT dapat didirikan oleh 1 (satu) orang. Dalam Undang-Undang Cipta Kerja, ketentuan mengenai syarat Perseroan yang harus didirikan oleh 2 (dua) orang atau lebih tidak berlaku bagi:
(a). Persero yang seluruh sahamnya dimiliki oleh negara;
(b). Perseroan yang mengelola bursa efek, lembaga kliring dan penjaminan, lembaga penyimpanan dan penyelesaian, dan lembaga lain sesuai dengan Undang-Undang tentang Pasar Modal; atau
(c). Perseroan yang memenuhi kriteria untuk usaha mikro dan kecil (UMK). Artinya, bagi BUMN, PT yang bergerak di Pasar Modal dan TERJADI PERUBAHAN SIGNIFICAN TERHADAP UU PT dengan kriteria UMK dapat didirikan oleh satu orang.
Pengaturan tersebut mengubah secara signifikan landscape hukum PT khususnya pada syarat pendirian PT yang sebelumnya harus didirikan oleh 2 orang atau lebih berdasarkan perjanjian. Seiring dengan semangat yang diusung untuk memudahkan kemudahan berusaha khususnya bagi UMK, persyaratan tersebut diubah dimana pendirian PT dengan kriteria UMK dapat didirikan oleh 1 orang. Lantas timbul pertanyaan, apakah ketentuan tersebut koheren dengan prinsip-prinsip PT?
KEDUA, Penegasan mengenai penghapusan modal dasar pendirian PT. Dalam Undang-Undang 40 Tahun 2007 sebelumnya diatur mengenai modal minimal PT yaitu paling sedikit Rp50.000.000,00 (lima puluh juta rupiah). Ketentuan tersebut dicabut dengan PP No. No.29 Tahun 2016 tentang Perubahan Modal Dasar Perseroan Terbatas. Dalam Omnibus Law Undang-Undang Cipta Kerja mempertegas hal tersebut. PT wajib memiliki modal dasar perseroan namun besaran modal dasar ditentukan berdasarkan keputusan pendiri PT. Pengaturan tersebut mengubah landscape hukum PT khususnya pada modal minimal mendirikan PT.
KETIGA, Salah satu prinsip PT adalah “Didirikan Berdasarkan Perjanjian”. Prinsip tersebut memiliki arti bahwa PT didirikan oleh 2 (dua) orang atau lebih dengan akta notaris. Apabila syarat dua orang tidak dipenuhi akan berakibat pada tanggung jawab PT yang terbatas menjadi tanggung jawab tidak terbatas. Tanggung jawab tidak terbatas artinya segala perbuatan hukum dan kerugian PT menjadi tanggung jawab pendiri atau pemegang saham secara pribadi. Kondisi tersebut tentu saja bertentangan dengan prinsip “Terbatas” yang selama ini berlaku.
Pendirian PT yang dapat dilakukan oleh satu pihak tidak koheren dengan prinsip Terbatas yang seharusnya pengelolaan PT harus dikendalikan dan dikontrol oleh dua orang atau lebih. Hal itu penting untuk menjalankan fungsi “check and balances” dalam pengambilan keputusan strategis PT. Selain itu, mengingat prinsip pertanggungjawaban terbatas yang dianut maka syarat dua pihak atau lebih penting untuk tetap diberlakukan agar prinsip pertanggungjawaban terbatas terhadap perusahaan dapat diterapkan.
KEEMPAT, pendirian PT dapat dilakukan tanpa melalui perjanjian dan akta Notaris. Hal itu diatur dalam Pasal 111 angka 5 Undang-Undang Cipta Kerja yang didalamnya menambahkan subtansi Pasal 153A Undang-Undang PT yang berbunyi : (1)Perseroan yang memenuhi kriteria usaha mikro dan kecil dapat didirikan oleh 1 (satu) orang; (2) Pendirian Perseroan untuk usaha mikro dan kecil sebagaimana dimaksud pada ayat (1) dilakukan berdasarkan surat pernyataan pendirian yang dibuat dalam Bahasa Indonesia; dan (3) Ketentuan lebih lanjut mengenai pendirian Perseroan untuk usaha mikro dan kecil diatur dengan Peraturan Pemerintah.
Berdasarkan ketentuan dalam bunyi Pasal tersebut, selain pendirian PT dapat didirikan oleh satu orang, pendirian PT untuk usaha mikro dan kecil tidak berdasarkan perjanjian dan akta Notaris melainkan berdasarkan surat pernyataan pendirian yang dibuat dalam bahasa Indonesia.
Pendirian PT untuk UMK yang hanya dengan surat pernyataan menarik untuk dicermati. PT adalah badan hukum yang memiliki konsekuensi sebagai subyek hukum pendukung hak dan kewajiban serta pemisahan harta kekayaan pendiri dengan PT. Oleh karena itu, dalam Undang-Undang PT mensyaratkan akta pendirian yang dibuat oleh Notaris. Bahkan segara dokumen yang terkait PT seperti Anggaran Dasar, Risalah Rapat Umum Pemegang Saham (RUPS) dibuat dan dilegalisasi oleh Notaris. Namun, pendirian PT untuk UMK yang hanya didirikan berdasarkan surat pernyataan tanpa akta notaris tidak koheren dengan prinsip-prinsip hukum PT.
Pendirian PT hanya melalui surat pernyataan tidak menjamin legalitas dokumen dan identitas pendiri. Legalitas PT akan diragukan dan beresiko. Konsekuensi PT sebagai badan hukum maka legalitas dokumen dan identitas pendiri harus dapat dipertanggungjawabkan. Oleh karena itu, akta pendirian PT yang dibuat oleh Notaris tetap perlu untuk menjamin legalitas PT, keabsahan dokumen dan identitas pendiri walaupun hanya untuk UMK.
Berbagai catatan kritis tersebut adalah point-point penting dalam omnibus law Undang-Undang Cipta Kerja yang membawa perubahan significant dalam landscape hukum PT. Namun sayangnya, dalam Undang-Undang tersebut belum diatur secara rinci kriteria UMK dan PT untuk UMK.
Kriteria mengenai UMK penting karena berbagai pengaturan dan kemudahan yang diperoleh semua bermuara pada UMK. Semangat penyederhanaan pendirian PT yang dilakukan Pemerintah patut kita acungi jempol dan juga apresiasi.
Namun, menurut saya prinsip-prinsip hukum PT harus tetap diperhatikan agar PT yang diharapkan sebagai penggerak perekonomian dapat menjalankan perannya sebagai badan hukum yang sah dan legal dengan tetap mengindahkan norma-norma hukum yang berlaku.
Penulis:
* Notaris / PPAT,
* Dosen FH Univ Warmadewa, Univ Udayana.
* Pendiri P3ATI (Perkumpulan Pemerhati Pertanahan dan Agraria Terpadu Indonesia)
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