Panduan Formil, Substansial, dan Temporal dalam Praktik Kenotariatan Korporasi
I. Konteks dan Definisi
Akta Pernyataan Keputusan Rapat (PKR) adalah akta otentik yang dibuat oleh Notaris berdasarkan hasil keputusan Rapat Umum Pemegang Saham (RUPS) — baik RUPS Tahunan, RUPS Luar Biasa, maupun keputusan di luar rapat umum (Circular Resolution).
PKR berfungsi sebagai dokumen hukum formal yang menjadi dasar bagi pengajuan perubahan data perseroan ke dalam sistem Administrasi Hukum Umum (AHU Online) Kementerian Hukum dan HAM. Perubahan tersebut dapat meliputi:
- perubahan Anggaran Dasar (AD),
- perubahan susunan Direksi dan/atau Dewan Komisaris,
- perubahan kepemilikan saham,
- atau keputusan strategis lainnya yang diambil oleh pemegang saham.
Karena PKR menjadi dasar pencatatan hukum publik (public record), Notaris wajib memastikan setiap tahap — mulai dari keabsahan forum, dokumen pendukung, hingga substansi keputusan — telah sesuai dengan ketentuan Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UUPT) dan Anggaran Dasar Perseroan (AD/PT).
II. Aspek yang Wajib Diperhatikan oleh Notaris
1. Pemeriksaan Dokumen dan Kewenangan
Sebelum menyusun akta, Notaris wajib melakukan due diligence administratif, antara lain:
- Menelaah Anggaran Dasar terakhir yang telah disahkan dan tercatat di AHU.
- Memastikan masa jabatan Direksi dan Dewan Komisaris masih berlaku dan mereka berwenang mewakili perseroan.
- Memeriksa kepemilikan saham dalam Daftar Pemegang Saham (DPS) dan memastikan saham telah dibayar penuh (fully paid-up).
- Memastikan pemanggilan RUPS telah dilakukan sesuai ketentuan AD (minimal 14 hari sebelumnya) atau terdapat pernyataan kehadiran 100% pemegang saham apabila tidak ada pemanggilan formal (Pasal 86 UUPT).
⚠️ Kesalahan pada tahap ini dapat mengakibatkan akta PKR dianggap cacat formil dan tidak dapat diterima sistem AHU.
2. Kesesuaian Judul dan Forum Keputusan
- Judul akta harus mencerminkan sumber keputusan, misalnya:
- “Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Tahunan”,
- “Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Luar Biasa”, atau
- “Akta Pernyataan Keputusan Para Pemegang Saham di Luar RUPS” (Circular Resolution).
- Akta PKR ≠ Notulen Rapat.
3. Keabsahan Forum dan Kuorum
Notaris wajib mencantumkan jumlah saham hadir dan persentase terhadap total saham ditempatkan/dikeluarkan.
4. Komparisi dan Identitas Penghadap
Dalam bagian komparisi, Notaris wajib menegaskan kapasitas hukum dan dasar kewenangan penghadap.
5. Objek dan Substansi Keputusan
Isi akta PKR harus merefleksikan putusan final dari rapat.
6. Pembatasan Kewenangan dan Asas Organ PT
Notaris harus memahami bahwa RUPS, Direksi, dan Dewan Komisaris adalah tiga organ setara dengan fungsi berbeda.
7. Tenggat Waktu Pembuatan dan Pelaporan Akta
Apabila lewat dari tenggat, permohonan perubahan di AHU akan ditolak sistem otomatis (auto reject).
VII. Kesimpulan
Notaris wajib menjaga integritas formal, substansial, dan temporal dalam setiap pembuatan Akta Pernyataan Keputusan Rapat.
I. Context and Definition
The Deed of Statement of Meeting Resolutions (Akta Pernyataan Keputusan Rapat / PKR) is an authentic deed drawn up by a Notary based on resolutions of the General Meeting of Shareholders (GMS), whether an Annual GMS, an Extraordinary GMS, or resolutions adopted outside a general meeting (Circular Resolution).
The PKR serves as a formal legal document that forms the basis for submitting amendments to corporate data into the Legal Entity Administration System (AHU Online) of the Ministry of Law and Human Rights. Such amendments may include:
- amendments to the Articles of Association,
- changes in the composition of the Board of Directors and/or the Board of Commissioners,
- changes in share ownership,
- or other strategic resolutions adopted by the shareholders.
As the PKR constitutes the basis of public legal records (public record), the Notary is obligated to ensure that every stage — from the validity of the meeting forum, supporting documents, to the substance of the resolutions — complies with the provisions of Law Number 40 of 2007 concerning Limited Liability Companies and the Company’s Articles of Association.
II. Aspects That Must Be Observed by the Notary
1. Examination of Documents and Authority
Prior to preparing the deed, the Notary is required to conduct administrative due diligence, including reviewing the Articles of Association, verifying the authority of the Directors and Commissioners, confirming fully paid-up shares, and ensuring proper convening of the GMS.
2. Consistency Between the Title and the Decision Forum
The title of the deed must reflect the source of the resolutions, and the PKR must be distinguished from minutes of meeting.
3. Validity of the Meeting Forum and Quorum
The Notary must state the number of shares present and ensure compliance with statutory quorum requirements.
4. Appearances and Identity of the Appearing Parties
The legal capacity and authority of the appearing parties must be clearly stated in the deed.
5. Object and Substance of the Resolutions
The PKR must accurately reflect the final resolutions adopted at the meeting.
6. Limitation of Authority and the Principle of Company Organs
The Notary must ensure compliance with the principle that corporate organs operate independently and within their respective authority.
7. Time Limits for Preparation and Reporting
Failure to comply with statutory time limits may result in automatic rejection of the application in the AHU system.
Conclusion
The preparation of a PKR requires strict formal, substantive, and temporal diligence to ensure legal validity and public record integrity.
Continue Reading
This article forms part of ADIABEL – Reading Room, focusing on corporate governance, notarial practice, and company law compliance.