Eksistensi Pengurus Terkait Dengan Proses Pemberesan Kekayaan Yayasan Oleh Likuidator Dalam Mewujudkan Kepastian Hukum

IF 0.4 Q4 BUSINESS, FINANCE ATA Journal of Legal Tax Research Pub Date : 2022-09-01 DOI:10.15408/jlr.v4i3.27915
Fensky Readel Sumandag, Y. Yuhelson, Bernard Nainggolan
{"title":"Eksistensi Pengurus Terkait Dengan Proses Pemberesan Kekayaan Yayasan Oleh Likuidator Dalam Mewujudkan Kepastian Hukum","authors":"Fensky Readel Sumandag, Y. Yuhelson, Bernard Nainggolan","doi":"10.15408/jlr.v4i3.27915","DOIUrl":null,"url":null,"abstract":"This study investigates the existence of a court-appointed board that serves as a liquidator. When the liquidator conducts the process of settling assets, problems occur if the Foundation's management is unwilling to work with the liquidator. The approach employed in this study is normative legal research, which is conducted in an effort to acquire the pertinent information regarding the issue. The qualitative juridical analysis method is utilized for data analysis. On the basis of Article 63 of the Foundation Law, the results of the study were obtained on the existence of the Management in the process of settling the assets of the Foundation by the liquidator. If the Foundation is dissolved because its time period and objectives have been met or not met, the Trustees appoint a liquidator; if the Trustees do not appoint a liquidator, the management acts as a liquidator; and if the Foundation is dissolved because of a court order, the court also appoints a liquidator. The court-appointed liquidator is authorized to dispose of the Foundation's assets. The nomination of the Management as Liquidator is inappropriate due to the fact that the liquidator is essentially a former member of the Foundation's management, which might cause conflict and impede the process of settling the Foundation's assets.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"9 1","pages":""},"PeriodicalIF":0.4000,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ATA Journal of Legal Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15408/jlr.v4i3.27915","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

This study investigates the existence of a court-appointed board that serves as a liquidator. When the liquidator conducts the process of settling assets, problems occur if the Foundation's management is unwilling to work with the liquidator. The approach employed in this study is normative legal research, which is conducted in an effort to acquire the pertinent information regarding the issue. The qualitative juridical analysis method is utilized for data analysis. On the basis of Article 63 of the Foundation Law, the results of the study were obtained on the existence of the Management in the process of settling the assets of the Foundation by the liquidator. If the Foundation is dissolved because its time period and objectives have been met or not met, the Trustees appoint a liquidator; if the Trustees do not appoint a liquidator, the management acts as a liquidator; and if the Foundation is dissolved because of a court order, the court also appoints a liquidator. The court-appointed liquidator is authorized to dispose of the Foundation's assets. The nomination of the Management as Liquidator is inappropriate due to the fact that the liquidator is essentially a former member of the Foundation's management, which might cause conflict and impede the process of settling the Foundation's assets.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
管家的存在与清算人的财富积累的过程有关,这种平衡是建立在法律确定性的基础上的
本研究调查了法院指定的董事会作为清算人的存在。在清算人进行资产清算过程中,如果本基金会管理层不愿与清算人合作,则会出现问题。本研究采用的方法是规范性法律研究,其目的是获取有关该问题的相关信息。数据分析采用定性司法分析方法。依据《基金会法》第六十三条的规定,对清算人对基金会资产进行清算过程中管理层的存在进行了研究。如果基金会因其期限和目标已完成或未完成而解散,受托人指定清算人;如果受托人没有委任清盘人,则由管理层担任清盘人;如果基金会因法院命令而解散,法院也会指定清算人。法院指定的清算人有权处置本基金会的资产。提名管理人员为清算人是不合适的,因为清算人本质上是本基金会管理层的前成员,这可能会导致冲突,阻碍本基金会资产的清算进程。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
0.50
自引率
0.00%
发文量
2
期刊最新文献
Fill in the Blank? A Discussion of Prefilled Tax Returns in the U.S. Does Notice 2014-21 Need an Update? An Analysis of Potential Tax Classifications for Cryptocurrency Covers and Front Matter Editorial Policy Pathology of The Legal Gap in the Tax Collection and Payment Stage (A Comparative Study of The IRS and The United States)
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1