PENGGUNAAN POST DATED CEK DALAM TRANSAKSI PEMBAYARAN MELALUI LEMBAGA PERBANKAN

  MEMO HUKUM BAGUS D ARU PRATOMO PENGGUNAAN POST DATED CEK DALAM TRANSAKSI PEMBAYARAN MELALUI LEMBAGA PERBANKAN

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  1 9 9 4 PENGGUNAAN POST DATED CEK DALAM TRANSAKSt PEMBAYARAN MELALUI LEMBAGA PERBANKAN

  M E M O H U K U M D I A J U K A N S E B A G A I P E N U L I S A N S K R IP S I P R O G R A M S A R J A N A B I D A N G H U K U M P e n y u s u n ,

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  T e ia h d iu ji p a d a t a n g g a l 3 A g u s t u s 1 9 9 4 A n g g o t a - D jo k o S la m e t , S .H .

  K A T A P E N G A N T A R P u ji s y u k u r k e p a d a T u h a n Y a n g M a h a K a s ih d a n P e n y a y a n g , y a n g k a r e n a b e r k a t d a n r a h m a t y a n g d ilim p a h k a n - N y a , s a y a d a p a t m e n y e le s a ik a n m e m o h u k u m in i.

  M e m o h u k u m in i m e r u p a k a n s a la h s a t u s y a r a t y a n g h a r u s d ip e n u h i u n t u k d a p a t m e n y e le s a ik a n s tu d i d i F a k u it a s h u k u m U n iv e r s it a s A ir la n g g a . B u k a n h a l y a n g m u d a h b a g i s a y a u n t u k m e m u ia i p e n u iis a n h in g g a m e n y e le s a ik a n m e m o h u k u m in i. N a m u n b e r k a t d o r o n g a n d a r i b e r b a g a i p ih a k , t u g a s . in i d a p a t t e r la k s a n a .

  O le h k a r e n a itu , s a y a in g in m e n g u c a p k a n t e r im a k a s ih y a n g m e n d a la m t e r u t a m a k e p a d a Y a n g T e r h o r m a t , B a p a k D jo k o S la m e t , S .H . s e la k u d o s e n p e m b im b in g s a y a y a n g t e la h m e n d o r o n g d a n m e m b a n g k it k a n s e m a n g a t s a y a u n t u k m e m b u a t m e m o h u k u m in i, j u g a u n t u k k e s e d ia a n b e lia u y a n g d e n g a n p e n u h k e s a b a r a n , k e t e k u n a n d a n k e t e liiia n m e m b im b in g s a y a h in g g a s e le s a in y a m e m o h u k u m in i.

  T e r im a k a s ih s a y a y a n g s e b e s a r - b e s a r n y a k e p a d a B a p a k H a ji S a m z a r i B o e n t o r o , S .H . d a n B a p a k A . O e m a r W o n g s o d iw ir jo , S .H . s e la k u k e t u a d a n s e k r e t a r is t im p e n g u ji y a n g d e n g a n w ib a w a n y a t e la h m e m p e r k e n a n k a n s a y a m e n g ik u ti u jia n a t a s m e m o h u k u m in i s e h in g g a s a y a d a p a t m e n c a p a i g e la r s a r ja n a d a la m b id a n g h u k u m .

  U n tu k k e lu a r g a s a y a t e r u t a m a B a p a k d a n Ib u , s e g a la h o r m a t d a n t e r im a k a s ih s a y a a t a s s e g a la y a n g t e la h d ib e r ik a n s e l a m a in i. U n t u k A n ja r y a n g d e n g a n s a b a r m e n g o r e k s i f o r m a t d a n c e t a k a n , u n t u k lis a t a s s a r a n , d u k u n g a n d a n k r it ik a n n y a d a n u n t u k M a s Y u d i a t a s d o r o n g a n s e m a n g a t n y a , s a y a s a n g a t

  ♦ b e r t e r im a k a s ih . J u g a u n tu k r e k a n - r e k a n s a y a d i F a k u f ta s H u k u m d a n U n it K e g ia t a n B r id g e U n iv e r s it a s A ir la n g g a , t e r u t a m a S a u d a r a S is t r io n o d a n A r r y C a h y o n o , s a y a s a n g a t m e n g h a r g a i d a n b e r te r im a k a s ih a t a s b a n t u a n d a n d u k u n g a n n y a , b a ik s e la m a m a s a s t u d i m a u p u n p a d a s a a t p e n y e le s a ia n m e m o h u k u m in i.

  M u d a h - m u d a h a n m e m o h u k u m in i d a p a t m e m b e r ik a n m a n f a a t b a g i k ita s e m u a .

  iv

DAFTAR ISI

  H a la m a n K A T A P E N G A N T A R . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. . . . . . Hi A . U R A I A N F A K T A . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . .

  1

  

  

  

  1. P e n g g u n a a n C e k B e r t a n g g a l K e m u d ia n M e n u r u t P e r a t u r a n P e r u n d a n g a n . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . .

  6 2 . S a n k s i B a g i P e n e r b it C e k B e r t a n g g a l K e m u d ia n Y a n g T id a k M e m ilik i D a n a Y a n g C u k u p . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . . 9 3 . J a n g k a W a k t u P e r e d a r a n S u r a t C e k B e r t a n g g a l K e m u d ia n . .. .. .. .. .. .. .. 1 5

  E . P e n u t u p . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . 1 7 1 . K e s im p u la n 1 7 2 .. S a r a n . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . 1 8

  D A F T A R B A C A A N

  PENGGUNAAN POST DATED CHEQUE DALAM TRANSAKSI PEMBAYARAN MELALUI LEMBAGA PERBANKAN

A. URAIAN FAKTA

  K e m a ju a n t e h n o lo g i d u n ia y a n g s e m a k in p e s a t t e r n y a t a b e r p e n g a r u h p u la d a ia m s e k t o r p e r d a g a n g a n . T e r b u k t i k h u s u s n y a d a la m la lu lin t a s p e m b a y a r a n , p a r a p ih a k y a n g t e r lib a t m e n g h e n d a k i s e g a la s e s u a t u y a n g b e r s ifa t ie b ih p r a k tis d a n a m a n .

  P a d a m u la n y a a p a y a n g d is e b u t s e b a g a i h a k d a n k e w a jib a n d a la m la lu lin ta s p e r d a g a n g a n d it im b u lk a n o le h a d a n y a s u a t u t r a n s a k s i p e r d a g a n g a n . T r a n s a k s i y a n g t e r j a d i d a p a t s a j a t e r d ir i d a r i b e r b a g a i k e m u n g k in a n , n a m u n p a d a d a s a m y a t r a n s a k s i - t r a n s a k s i t e r s e b u t s e n a n t ia s a d ik a itk a n d e n g a n m a s a la h p e m b a y a r a n s e j u m la h u a n g .

  C o n t o h k la s ik y a n g b is a d ik e m u k a k a n a d a la h p e r ja n jia n ju a l b e li a n t a r a d u a p ih a k . S a la h s a t u p ih a k ( p e m b e li) b e r h a k a t a s p e n y e r a h a n b a r a n g d a n w a jib m e la k u k a n p e m b a y a r a n . S e d a n g k a n p ih a k y a n g la in ( p e n ju a l) b e r h a k m e n e r im a p e m b a y a r a n d a n w a jib m e n y e r a h k a n b a r a n g n y a . P ih a k p e m b e li t id a k la g i h a r u s m e n g g u n a k a n a la t p e m b a y a r a n b e r u p a u a n g , m e la in k a n c u k u p d e n g a n m e n e r b it k a n s e p u c u k w a r k a t b a n k .

  P e n e r b it a n w a r k a t b a n k in i d i d a s a r k a n p a d a p e r ja n jia n y a n g t e ia h a d a s e b e l u m n y a d i a n t a r a p a r a p ih a k . P e r ja n jia n t e r s e b u t m e n im b u lk a n k e w a jib a n u n t u k m e m b a y a r s e j u m la h u a n g d a n p e n e r b it a n w a r k a t b a n k itu a d a la h s e b a g a i p e la k s a n a a n d a r i k e w a jib a n u n t u k m e m b a y a r t e r s e b u t . D e n g a n d e m ik ia n , p e r ja n jia n a d a la h p e r ik a t a n y a n g m e n ja d i d a s a r t e r b it n y a w a r k a t b a n k . T a n p a a d a p e r ik a t a n d a s a r , w a r k a t b a n k t e r s e b u t t id a k m u n g k in d r te r b itk a n .

  D a la m la lu lin ta s p e r d a g a n g a n , d ik e n a l s u a t u b e n t u k w a r k a t b a n k y a n g k h a s y a n g d is e b u t c h e q u e ( c e k ) . B e n t u k s u r a t b e r h a r g a in i j u g a d ik e n a l d a n

  2 d ip e r g u n a k a n s e c a r a lu a s d i I n d o n e s ia .

  D i d a la m K ita b U n d a n g - U n d a n g H u k u m D a g a n g I n d o n e s ia k e t e n t u a n m e n g e n a i s u r a t c e k t e r d a p a t d a la m b u k u k e s a t u B a b V I I p a s a l 1 7 8 s a m p a i d e n g a n p a s a l 2 2 9 , y a n g b e r la k u m u la i t a n g g a l 1 J a n u a r i 1 9 3 6 .

  S e t e la h I n d o n e s ia m e r d e k a , m e la lu i p a s a l II A t u r a n P e r a lih a n U n d a n g - U n d a n g D a s a r 1 9 4 5 , K r ta b U n d a n g - U n d a n g H u k u m D a g a n g in i t e t a p b e r la k u . D e n g a n d e m ik ia n k e t e n t u a n - k e t e n t u a n m e n g e n a i s u r a t c e k t e r s e b u t b e r la k u ju g a b a g i s e lu r u h g o lo n g a n m a s y a r a k a t I n d o n e s ia .

  P a d a d a s a r n y a , p e n e r b it a n s u r a t c e k , s e b a g a i m a n a p a d a s u r a t b e r h a r g a y a n g la in a d a la h j u g a d i d a s a r k a n p a d a a d a n y a s u a t u p e r ik a t a n d a s a r . D a la m p e r ik a t a n d a s a r , p ih a k p e n e r b it b e r k e d u d u k a n s e b a g a i d e b r tu r , s e d a n g k a n p ih a k p e m e g a n g a ta u p e m b a w a c e k b e r k e d u d u k a n s e b a g a i k r e d itu r .

  P e n e r b it a n s u r a t c e k t e r s e b u t j u g a h a r u s s e s u a i d e n g a n k e t e n t u a n t e n t a n g s y a r a t - s y a r a t f o r m il s e p u c u k c e k y a n g d i a t u r dalam p a s a l 1 7 8 K U H D . A t a s d a s a r p a s a l in i, d a p a t d is im p u lk a n p u la p e n g e r t ia n a t a u d e fin is i s u r a t c e k . S u r a t c e k a d a la h s u r a t y a n g m e m u a t k a t a c e k , y a n g m e m u a t t a n d a t a n g a n p e n e r b it, y a n g d it e r b itk a n p a d a t a n g g a l d a n t e m p a t t e r t e n t u y a n g m e m e r in t a h k a n t a n p a s y a r a t k e p a d a t e r t a r ik u n t u k m e m b a y a r s e j u m la h u a n g t e r t e n t u k e p a d a p e m e g a n g a t a u p e m b a w a d i t e m p a t t e r t e n t u .

  P e n e r b it s u r a t c e k j u g a m e m p u n y a i p e r ik a t a n d a s a r d e n g a n t e r t a r ik p a d a s ia p a ia m e m p u n y a i d a n a . M e n u r u t p a s a l 1 8 0 K U H D , c e k itu h a r u s d it a r ik a t a s s e o r a n g b a n k ir y a n g m e n g u a s a i d a n a u n t u k k e p e n t in g a n p e n a r ik d a n m e n u r u t p e r ja n jia n t e g a s a ta u s e c a r a d ia m - d ia m y a n g m e n e t a p k a n b a h w a p e n a r ik m e m p u n y a i h a k u n tu k m e n g g u n a k a n d a n a t e r s e b u t d e n g a n m e n a r ik c e k .

  D a r i k e te n tu a n P a s a l 1 8 0 K U H D t e r s e b u t d a p a t d is im p u lk a n b a h w a p ih a k t e r t a r ik , d a la m p e n e r b ita n s u r a t c e k , a d a la h s e o r a n g b a n k ir . M e n u r u t k e t e n t u a n

  3

  p a s a l 2 2 9 a b is K U H D , y a n g d im a k s u d d e n g a n b a n k ir a d a la h s e t ia p o r a n y a t a u b a d a n h u k u m y a n g d a la m p e k e r ja a n y a s e c a r a t e r a t u r m e m e g a n g k e u a n g a n g u n a p e m a k a ia n s e g e r a o le h o r a n g la in .

  D e n g a n a d a n y a p e r ik a t a n a n t a r a p e n e r b it d e n g a n p ih a k b a n k in i m a k a p e n e r b it s e w a k t u - w a k t u d a p a t m e n g a m b il d a n a y a n g t e r s e d ia p a d a b a n k t e r t e n t u d e n g a n c a r a m e n e r b it k a n s e p u c u k s u r a t c e k .

  S u r a t c e k y a n g d it e r b it k a n m e m p u n y a i f u n g s i s e b a g a i a l a t p e m b a y a r a n t u n a i y a n g s a m a n ila in y a d e n g a n u a n g t u n a i. J a d i s e t ia p p e m b a w a a t a u p e m e g a n g c e k d a p a t d e n g a n s e g e r a m e n u k a r k a n s u r a t c e k t e r s e b u t d e n g a n u a n g t u n a i s e t ia p s a a t d i p e ii u k a n . H a l in i b e r k a it a n p u la d e n g a n a s a s y a n g t e r d a p a t p a d a p a s a l 2 0 5 K U H D . P a s a l in i m e n y a t a k a n b a h w a t ia p - t ia p c e k h a r u s d i b a y a r p a d a w a k t u d iu n ju k k a n itu ( a s a s t u n ju k ) . J ik a p e m b a w a a t a u p e m e g a n g m e n u n ju k k a n s u r a t c e k itu k e p a d a b a n k y a n g b e r s a n g k u t a n m a k a s e k e t ik a itu p u la ia h a r u s d ib a y a r .

  D a la m p e r k e m b a n g a n n y a , d i k a la n g a n m a s y a r a k a t t e la h b e r e d a r s u a t u b e n t u k c e k y a n g le b ih k h u s u s y a n g d ik e n a l s e b a g a i c e k y a n g b e r t a n g g a l k e m u d ia n ( p o s t d a t e d c e k ) .

  C e k b e r t a n g g a l k e m u d ia n in i m e m p u n y a i b e n t u k y a n g s a m a d e n g a n c e k p a d a u m u m n y a , h a n y a s a ja h a r i p e m b a y a r a n c e k t e r s e b u t d ib e r ik a n le b ih k e m u d ia n d a r i t a n g g a l p e n e r b it a n n y a .

  S e b a g a i c o n t o h n y a d a p a t d i k e m u k a k a n ilu s t r a s i s e b a g a i b e r ik u t . A h m a d m e ia k u k a n t r a n s a k s i j u a l b e li d e n g a n B u d i p a d a t a n g g a l 1 M a r e t 1 9 9 4 . B a r a n g s u d a h d it e r im a p a d a h a r i itu s e h in g g a s e h a r u s n y a p e m b a y a r a n d ila k u k a n p a d a h a r i itu ju g a . N a m u n k a r e n a t id a k m e m p u n y a i u a n g t u n a i m a u p u n d a n a y a n g c u k u p d i b a n k , m a k a A h m a d m e n a r ik c e k p a d a t a n g g a l 1 M a r e t 1 9 9 4 y a n g d ib e r i t a n g g a l p e m b a y a r a n p a d a t a n g g a l 2 0 M a r e t 1 9 9 4 .

  4 M e s k i d e m ik ia r v , p e n g g u n a a n p o s t d a t e d c e k in i s e b e n a r n y a

  b e r t e n t a n g a n d e n g a n a s a s t u n ju k ( a a n t o o n d e r ) y a n g t e r d a p a t d a la m p a s a ! 2 0 5 K U H D , y a n g m e n g h a r u s k a n p e m b a y a r a n c e k s e k e t ik a p a d a s a a t d it u n ju k k a n . C e k y a n g d it u n ju k k a n u n t u k u n t u k p e m b a y a r a n n y a s e b e lu m h a r i p e m b a y a r a n y a n g d i s e b u t d i d a la m m y a h a r u s d ib a y a r p a d a h a r i p e n u n ju k a n .

  C e k b e r ta n g g a l k e m u d i a n in i s e b e n a r n y a j u g a m e n g a n d u n g r e s ik o y a n g c u k u p b e s a r b a g i p ih a k y a n g b e r s e d ia m e n e r im a n y a . H a l in i d i s e b a b k a n k a r e n a t a n g g a l p e n e r b ita n y a n g b e r b e d a d e n g a n t a n g g a l p e m b a y a r a n m a k a t im b u l k e m u n g k in a n b a h w a p a d a s ia a t d i t u n ju k a n p a d a t a n g g a l p e m b a y a r a n , c e k t e r s e b u t t id a k m e m p u n y a i d a n a y a n g c u k u p a t a u b a h k a n k o s o n g s a m a s e k a li.

  T im b u ln y a c e k k o s o n g in i b is a d i s e b a b k a n o !e h u n s u r k e a lp a a n d im a n a p ih a k p e n e r b it a lp a u n t u k m e n y e d ia k a n d a n a p a d a t a n g g a l y a n g s u d a h d is e p a k a t i. T i d a k m e n u t u p k e m u n g k in a n p u la b a h w a p ih a k p e n e r b it, y a n g b e r itik a d t i d a k b a ik , s e n g a ja t i d a k m e n y e d ia k a n d a n a k a r e n a m a k s u d - m a k s u d t e r t e n t u .

  P e r m a s a la h a n la in y a n g t im b u l a d a la h b e r k a it a n d e n g a n ja n g k a w a k tu b e r e d a r n y a s u r a t c e k b e r t a n g g a l m u n d u r t e r s e b u t . S e s u a i d e n g a n k e t e n t u a n p a s a l 2 0 6 K U H D ja n g k a w a k t u b e r e d a r n y a s u r a t c e k a d a la h 7 0 h a r i d ih itu n g s e ja k t a n g g a l p e n g e lu a r a n n y a . O le h k a r e n a p e n e r b it a n s u r a t c e k b e r ta n g g a l k e m u d ia n in i d ila k u k a n s e b e lu m t a n g g a l y a n g t e r c a n t u m d a la m c e k t e r s e b u t m a k a ja n g k a w a k t u b e iia k u n y a c e k t e r s e b u t a k a n m e le b ih i k e t e n t u a n P a s a l 2 0 6 K U H D .

  S e b a g a i c o n t o h , c e k d ik e lu a r k a n t a n g g a l 1 A p r il 1 9 9 4 n a m u n k a r e n a t a n g g a l y a n g t e r c a n t u m ( t a n g g a l p e m b a y a r a n ) a d a la h t a n g g a l 1 5 A p r il 1 9 9 4 , m a k a t a n g g a l b e r e d a r n y a a d a la h 7 0 h a r i t e r h itu n g s e j a k t a n g g a l 1 5 A p r il 1 9 9 4 . N a m u n k a r e n a s u r a t c e k b e r t a n g g a l k e m u d ia n in i s e b e n a r n y a t e la h d i k e lu a r k a n s e ja k

  5

  t a n g g a l 1 A p r il 1 9 9 4 m a k a j a n g k a w a k t u b e r e d a r n y a a k a n m e le b ih i t e n g g a n g w a k t u 7 0 h a r i y a n g d ia t u r o le h p a s a l 2 0 6 K U H D te r s e b u t .

  B. PERMASALAHAN

  B e r a n ja k d a r i u r a ia n t e r s e b u t d ia t a s , m a k a d a p a t s a y a r u m u s k a n b e b e r a p a p e r m a s a la h a n s e b a g a i b e r i k u t :

  1. A p a k a h p e n g g u n a a n c e k b e r t a n g g a l k e m u d ia n ( p o s t d a t e d c e k ) in i t id a k b e r le n t a n g a n d e n g a n p e r a t u r a n p e r u n d a n g a n y a n g a d a ? 2 . A p a k a h s a n k s i y a n g d a p a t d i k e n a k a n k e p a d a p e n e r b r t c e k b e r t a n g g a l k e m u d ia n y a n g t i d a k m e m p u n y a i d a n a y a n g c u k u p ?

  3 . A p a k a h b e n a r t a n g g a l b e r e d a r n y a c e k b e r t a n g g a l k e m u d ia n m e le b ih i ja n g k a w a k tu y a n g t e la h d ia t u r d a la m K U H D ?

  C. DASAR HUKUM

  1. K r ta b U n d a n g - U n d a n g H u k u m D a g a n g tite l 7 p a s a l 1 7 8 s a m p a i d e n g a n p a s a l 2 2 9 d . 2 . K ita b U n d a n g - U n d a n g H u k u m P e r d a t a B u k u k e t ig a t e n t a n g P e r ik a ta n 3 . K e p u t u s a n D e w a n M o n e t e r N o m o r 5 3 T a h u n 1 9 6 2 . 4 . K e p u t u s a n P r e s id e n K a b in e t R l. N o m o r . A S / D / 1 1 9 t a h u n 1 9 6 4 t e n t a n g P o s t D a t e d C h e q u e s . 5 . U n d a n g - U n d a n g N o m o r 1 7 T a h u n 1 9 6 4 t e n t a n g L a r a n g a n P e n a r ik a n C e k K o s o n g . 6 . P e r a t u r a n P e m e r in t a h P e n g g a n t i U n d a n g - U n d a n g N o m o r 1 T a h u n 1 9 7 1 t e n t a n g P e n c a b u t a n U n d a n g - U n d a n g N o m o r 1 7 T a h u n 1 9 6 4 .

  7 . U n d a n g - U n d a n g N o m o r 1 2 T a h u n 1 9 7 1 t e n t a n g P e n e t a p a n P e r a tu r a n P e m e r in t a h P e n g g a n ti U n d a n g - U n d a n g N o m o r 1 T a h u n 1 9 7 1 m e n ja d i U n d a n g - u n d a n g .

  8 . S u r a t E d a r a n B a n k I n d o n e s ia N o m o r 8 / 7 / U P B B T a h u n 1 9 7 5 .

  6 D . P E M B A H A S A N A T A U A N A L I S I S M A S A L A H 1. P e n g g u n a a n C e k B e r t a n a a a l K e m u d ia n M e n u r u t P e r a tu r a n P e r u n d a n q a n .

  H u b u n g a n h u k u m y a n g t e r j a d i a n t a r a p e n e r b it s u r a t c e k y a n g b e r ta n g g a l k e m u d ia n d e n g a n p e n e r im a ( p e m b a w a ) c e k d ia w a ii d e n g a n a d a n y a s u a t u p e r ik a t a n d a s a r . D a la m h u b u n g a n h u k u m in i, p ih a k p e n e r b it b e r p o s is i s e b a g a i d e b it u r y a n g b e r k e w a jib a n m e m b a y a r s e d a n g k a n p i h a k p e n e r im a c e k b e r p o s is i s e b a g a i k r e d it u r y a n g b e r h a k m e n e r im a p e m b a y a r a n .

  D a la m s u r a t c e k t e r s e b u t , p e n e r b it m e m e r in t a h k a n k e p a d a p ih a k k e tig a y a itu t e r s a n g k u t u n t u k m e m b a y a r s e j u m la h u a n g k e p a d a p e m b a w a s u r a t c e k t e r s e b u t . A n t a r a p e n e r b it d a n t e r s a n g k u t j u g a t e la h a d a h u b u n g a n h u k u m d im a n a p e n e r b it m e n y e d ia k a n a t a u m e n y im p a n d a n a . K a r e n a t e r s a n g k u t a d a la h s e o r a n g b a n k ir , m a k a p e n e r b it h a r u s m e m ilik i r e k e n in g g ir o p a d a b a n k y a n g b e r s a n g k u t a n . D a n a y a n g t e r s e d i a d a la m r e k e n in g g ir o t e r s e b u t d a p a t d ia m b il d e n g a n m e m p e r g u n a k a n c e k .

  P ih a k b a n k s e b a g a i p i h a k y a n g d i p e r in t a h k a n u n tu k m e m b a y a r , a k a n m e la k u k a n p e m b a y a r a n y a n g ju m la h n y a d is e s u a ik a n d e n g a n d a n a y a n g t e r s e d ia d a la m r e k e n in g g ir o p e n e r b it.

  T i n d a k a n d e b i t u r y a n g m e n c a n t u m k a n t a n g g a ! y a n g le b ih k e m u d ia n p a d a c e k y a n g d r te r b r t k a n n y a k a r e n a p a d a s a a t in i d e b it u r b e iu m m e m p u n y a i d a n a y a n g c u k u p t e r s e d ia d a ia m r e k e n in g g ir o n y a . M e s k ip u n d e m ik ia n , p ih a k d e b it u r

  ( p e n e r b it ) b e r k e h e n d a k u n t u k s e g e r a m e n y e t o r d a n a y a n g d i b u t u h k a n s e b e lu m t a n g g a l y a n g t e r t e r a p a d a s u r a t c e k t e r s e b u t . T in d a k a n p ih a k p e n e r b it y a n g m e m b e r i t a n g g a l k e m u d ia n d a la m s u r a t c e k y a n g d ite r b r t k a n t e r s e b u t t e la h d ik e t a h u i d a n d is e t u ju i o le h p ih a k p e n e r im a c e k . D a la m h a l in i, p ih a k p e n e r im a m e m p e r la k u k a n c e k b e r t a n g g a l k e m u d ia n s e b a g a i ja m in a n b a h w a d ir in y a a k a n m e m p e r o le h p e m b a y a r a n p a d a t a n g g a l e f e k t if y a itu t a n g g a l y a n g t e r t e r a p a d a

  7

  s u r a t c e k t e r s e b u t . 1 P a d a d a s a r n y a , p e m b e r ia n t a n g g a ! k e m u d ia n p a d a s u r a t c e k in i t id a k m e m p u n y a i a r ti a p a p u n . P a s a l 2 0 5 K U H D m e m u a t k e t e n t u a n b a h w a t ia p - t ia p c e k h a r u s d i b a y a r p a d a w a k t u d i u n j u k k a n d a n s e t ia p p e n e t a p a n a k a n k e b a lik a n n y a d ia n g g a p t id a k te r t u lis . D e n g a n d e m ik ia n c e k b e r ta n g g a l k e m u d ia n y a n g d ia ju k a n u n tu k p e m b a y a r a n s e b e iu m t a n g g a l y a n g d i s e b u t s e b a g a i t a n g g a l p e n g e lu a r a n , h a r u s d i b a y a r p a d a s a a t p e n g a ju a n t e r s e b u t .

  M e s k ip u n t i d a k m e n g a k u i b e n t u k c e k b e r t a n g g a l k e m u d ia n n a m u n K U H D t id a k s e c a r a t e g a s m e la r a n g p e n g g u n a a n n y a .

  P e r a t u r a n la in y a n g m e n g a t u r t e n t a n g p e n g g u n a a n c e k b e r t a n g g a l k e m u d ia n a d a la h K e p u t u s a n P r e s id e n K a b in e t R l N o m o r A S / D / 1 1 9 / 1 9 6 4 m e m u a t k e t e n t u a n a n t a r a la in :

  1. P e n a n g g a la n a t a s s u a t u . c e k , y a n g le b ih k e m u d ia n d a r ip a d a t a n g g a l k e p e r lu a n n y a ( P o s t D a t e d C h e q u e ) t i d a k m e m p u n y a i a r ti a p a p u n b a g i b a n k a t a s n a m a c e k d ita r ik . 2 . T a n p a m e m p e r h a t ik a n b a h w a t a n g g a l y a n g t e r c a n t u m d a la m s u a t u c e k b e lu m ja t u h t e m p o , c e k y a n g b e r s a n g k u t a n d a p a t d ia ju k a n k e p a d a d a n h a r u s d ib a y a r o le h b a n k a t a s n a m a c e k d it a r ik s e p a n ja n g c e k t e r s e b u t m e m e n u h i s y a r a t - s y a r a t f o r m a l d a n u n t u k n y a t e r s e d ia d a n a y a n g c u k u p . 3 . S u a t u c e k y a n g P o s t D a t e d , a p a b ila d ia ju k a n k e p a d a b a n k a t a s n a m a c e k d it a r ik d a n d it o la k k a r e n a u n t u k n y a t id a k t e r s e d ia d a n a y a n g c u k u p d i a n g g a p s e b a g a i c e k k o s o n g . 4 . C e k y a n g t i d a k d ib e r i t a n g g a l p e n a r ik a n d e n g a n s e n d ir in y a t id a k m e m e n u h i s y a r a t - s y a r a t f o r m a l d a n k a r e n a n y a t i d a k a k a n d i b a y a r o le h b a n k a t a s n a m a c e k d ita r ik . 5 . P e la k s a n a a n k e p u t u s a n p r e s id iu m K a b in e t R l. in i d ia t u r le b ih la n ju t o le h M e n t e r i U r u s a n P e n e r t ib a n B a n k d a n M o d a l S w a s t a . 6 . K e p u t u s a n P r e s id iu m K a b in e t R l. in i m u la i b e r la k u p a d a t a n g g a l d i- t e t a p k a n . 2

  K e p u t u s a n P r e s id e n K a b in e t R l. in i m u la i b e r la k u p a d a t a n g g a l 2 3 P e b r u a r i

  1 lm a m P r a y o g o S u r y o h a d i b r o t o d a n D jo k o P r a k o s o , S u r a t B e r h a r a a A la t

P e m b a y a r a n D a la m M a s v a r a k a t M o d e r n . R i n e k a C i p t a , J a k a r t a , 1 9 9 1 , h . 2 3 7

2 K e p u t u s a n P r e s id e n K a b i n e t R l. N o m o r A S / D / 1 1 9 T a h u n 1 9 6 4

  8 1 9 6 2 .

  M e k ip u n p e r a t u r a n p e r u n d a n g a n t i d a k m e n g a k u i, t e t a p i d a la m p r a k t e k d u n ia p e r d a g a n g a n , p e n e r b it a n c e k b e r t a n g g a l k e m u d ia n s e r in g k a li d ip a k a i s e b a g a i s a la h s a tu a tt e r n a tr f a la t p e m b a y a r a n . D is a m p in g t id a k a d a n y a p e r a t u r a n p e r u n d a n g a n y a n g s e c a r a t e g a s m e la r a n g p e n g g u n a a n c e k b e r t a n g g a l k e m u d ia n , a d a f a k t o r - f a k t o r la in y a n g m e n d u k u n g p e n g g u n a a n b e n t u k s u r a t c e k in i.

  F a k t o r p e r t a m a a d a la h k e t e n t u a n d a la m K U H D y a n g m e n g a t u r t e n t a n g s a a t d im a n a d a n a u n t u k c e k t e r s e b u t h a r u s t e r s e d ia . M e n u r u t k e t e n t u a n p a s a l 1 8 0 K U H D c e k h a r u s d it e r b it k a n p a d a s e o r a n g b a n k ir y a n g m e m p u n y a i d a n a u n tu k d ip e r g u n a k a n o le h p e n e r b it. D a r i b u n y i p a s a l in i d a p a t d is im p u lk a n b a h w a d a n a u n t u k c e k t e r s e b u t h a r u s s u d a h t e r s e d ia p a d a s a a t c e k itu d ite r b itk a n . A k a n t e t a p i ji k a k e t e n t u a n p e n y e d ia a n d a n a in i t i d a k d ip e n u h i, m e n u r u t a y a t 2 p a s a l 1 8 0 K U H D , c e k t e r s e b u t t e t a p b e r la k u s e b a g a i c e k .

  K e t e n t u a n la in d a la m K U H D y a n g b e r h u b u n g a n d e n g a n s a a t p e n y e d ia a n d a n a a d a la h p a s a l 1 9 0 y a n g m e n e n t u k a n b a h w a d a n a y a n g d ip e r lu k a n u n tu k m e m b a y a r c e k itu h a r u s t e r s e d ia p a d a s a a t c e k itu d im in ta k a n p e m b a y a r a n n y a .

  D e n g a n m e m p e r h a t ik a n k e t e n t u a n k e d u a p a s a l K U H D t e r s e b u t , k ir a n y a p e m b e n t u k u n d a n g - u n d a n g m e n g h e n d a k i s u p a y a d a n a itu t e r s e d ia p a d a s a a t c e k t e r s e b u t d im in ta p e m b a y a r a n n y a . 3

  D ic a n t u m k a n n y a k e d u a p a s a l in i d a la m K U H D d e n g a n s e n d ir in y a m e m b u k a p e lu a n g b a g i s e o r a n g p e d a g a n g y a n g b e lu m m e m ilik i d a n a y a n g c u k u p p a d a s a a t d ia h a r u s m e m b a y a r . P e d a g a n g y a n g b e r s a n g k u t a n a k a n m e n e r b it k a n s e p u c u k s u r a t c e k y a n g b e r t a n g g a l k e m u d ia n d e n g a n s e n d ir in y a m e m b u k a

  Pa oa nQ S u r a t - S u r a t B e r h a r q a . c e t.

3 E m m y P a n g a r ib u a n S im a n ju n t a k , H u k u m

  V i l , S e k s i H u k u m D a g a n g F a k u l t a s H u k u m U G M , 1 9 8 2 , h . 1 5 1 .

  9

  p e iu a n g b a g i s e o r a n g p e d a g a n g y a n g b e lu m m e m ilik i d a n a y a n g c u k u p p a d a s a a t ia h a r u s m e m b a y a r . P e d a g a n g y a n g b e r s a n g k u t a n a k a n m e n e r b it k a n s e p u c u k s u r a t c e k y a n g d ib e r i t a n g g a l k e m u d ia n d a n b e r m a k s u d u n t u k s e g e r a m e n y e d ia k a n d a n a m e n je l a n g t a n g g a l c e k itu d im in t a k a n p e m b a y a r a n n y a y a itu p a d a t a n g g a l y a n g t e r t e r a p a d a c e k t e r s e b u t . D a la m h a l in i p ih a k p e d a g a n g ( p e n e r b it ) m e r a s a b a h w a t in d a k a n t e r s e b u t t e la h s e s u a i d e n g a n k e te n tu a n u n d a n g - u n d a n g .

  M e s k ip u n d e m ik ia n , t in d a k a n p e n e r b it in i t i d a k a k a n m e n c a p a i t u ju a n n y a ji k a t i d a k d id u k u n g o le h f a k t o r la in y a itu a d a n y a k e s e p a k a t a n d a r i p ih a k y a n g m e n e r im a c e k b e r t a n g g a l k e m u d ia n t e r s e b u t . K e s e p a k a t a n in i d id a s a r i o le h a d a n y a r a s a s a lin g m e m p e r c a y a i d a n s a lin g m e n g h o r m a t i d i k a la n g a n p a r a p e d a g a n g . J ik a k e s e p a k a t a n a k a n t a n g g a l p e m b a y a r a n c e k itu t e la h d ic a p a i, ja r a n g s e k a li p ih a k p e m b a w a y a n g b e r u s a h a u n t u k m e m p e r o le h p e m b a y a r a n s e b e lu m t a n g g a l e f e k t if y a n g t e r t e r a p a d a c e k t e r s e b u t .

  P a d a p e n e litia n d i b e b e r a p a b a n k , k a la n g a n p e r b a n k a n s e n d ir i m e n y a t a k a n b a h w a m e r e k a t id a k p e r n a h m e n e m u i s u r a t c e k y a n g b e r ta n g g a l k e m u d ia n . H a l in i d i s e b a b k a n k a r e n a t in d a k a n p e n e r b it y a n g m e m b e r i t a n g g a l k e m u d ia n p a d a s u r a t c e k t i d a k m e m e r lu k a n p e r s e t u ju a n t e r le b ih d a h u lu d a r i p ih a k b a n k . D a la m h a l in i y a n g m e n g e t a h u i b a h w a s u r a t c e k y a n g d it e r b itk a n itu b e r t a n g g a l m u n d u r h a n y a la h p ih a k p e n e r b it d a n p ih a k p e m b a w a s a ja . 4 2 . S a n k s i B a o i P e n e r b it C e k B e r t a n g g a l K e m u d ia n Y a n g T id a k M e m ilik i D a n a Y a n g C u k u p .

  P e n e r b it a n c e k y a n g d ib e r i t a n g g a l k e m u d ia n d a la m p r a k t e k p e r d a g a n g a n

  4 lm a m P r a y o g o S u r y o h a d i b r o t o d a n D j o k o P r a k o s o , o p . c i t . . h . 2 3 8

  1 0

  h a n y a d id a s a r k a n p a d a r a s a s a lin g p e n g e r t ia n d a n s a lin g p e r c a y a d ia n t a r a p a r a p e d a g a n g s e n d ir i. D a la m h a l in i p ih a k p e n e r b it t i d a k m e r a s a p e r lu u n t u k m e m in t a p e r s e t u ju a n t e r le b ih . d a h u lu d a r i p ih a k b a n k .

  P ih a k B a n k s e n d ir i t i d a k m e m p e r s o a lk a n p e m b e r ia n t a n g g a l p a d a s u r a t c e k t e r s e b u t . S y a r a t u t a m a y a n g d ip e r h a t ik a n o le h p i h a k b a n k a d a la h a p a b ila p a d a s a a t h e n d a k d i u a n g k a n , c e k b e r t a n g g a l k e m u d ia n t e r s e b u t h a r u s d id u k u n g o le h a d a n y a d a n a y a n g c u k u p . A p a b ila d a n a t e r s e b u t t i d a k t e r s e d i a , m a k a s u r a t c e k in i a k a n d ip e r la k u k a n o le h b a n k s e b a g a i s u r a t c e k k o s o n g .

  D a r i s u d u t p ih a k p e n e r b it, p e m b e r ia n s u r a t c e k b e r t a n g g a l k e m u d ia n d e n g a n a k i b a t t im b u in y a c e k k o s o n g in i d a p a t d i s e b a b k a n o le h d u a f a k t o r . a . K e a lp a a n a t a u k e t i d a k s e n g a ja a n . P a d a s a a t t e r ja d i t r a n s a k s i a n t a r a p ih a k p e n ju a l d a n p e m b e li, p ih a k p e m b e li b e lu m m e m ilik i d a n a y a n g c u k u p u n t u k m e m b a y a r h a r g a b a r a n g t e r s e b u t . A t a s d a s a r k e s e p a k a t a n a n t a r a k e d u a b e la h p ih a k , m a k a p ih a k p e m b e li m e n e r b it k a n s e p u c u k s u r a t c e k y a n g d ib e r i t a n g g a l k e m u d ia n . P e n e r b it a n s u r a t c e k in i m e r u p a k a n ja m in a n b a h w a p ih a k p e n e r b it ( p e m b e li) a k a n m e m b a y a r h a r g a b a r a n g p a d a t a n g g a l y a n g t e r c a n t u m d a la m s u r a t c e k t e r s e b u t . D a la m h a i in i, p ih a k p e n e r b it b e r m a k s u d u n t u k s e g e r a m e n y e d ia k a n d a n a m e n je la n g t a n g g a l y a n g s e b e lu m n y a t e la h d is e p a k a t i. A k a n t e t a p i jik a p ih a k p e m b a w a ( p e n ju a l) m e n y a la h i k e s e p a k a t a n d e n g a n b e r u s a h a m e n g u a n g k a n c e k s e b e lu m t a n g g a l y a n g d is e p a k a t i, p a d a s a a t m a n a p e n e r b it b e lu m m e n y e t o r k a n d a n a p a d a b a n k , m a k a p ih a k b a n k a k a n m e n o la k p e m b a y a r a n d e n g a n a la s a n c e k t e r s e b u t t i d a k a d a d a n a n y a . D a la m h a ! in i, p ih a k b a n k y a n g k u r a n g t a n g g a p a k a n s e g e r a m e n e g u r n a s a b a h n y a ( p ih a k p e n e r b it) d a n m e m u a t n a m a n a s a b a h t e r s e b u t d a la m d a f t a r h it a m ( b la c k lis t) . b . K e s e n g a ja a n ( a d a n y a itik a d b u r u k ) .

  11 Itik a d b u r u k p ih a k p e n e r b it t e l a h m u n c u l p a d a s a a t t e r ja d in y a t r a n s a k s i. P a d a

  s a a t in i, p ih a k p e n e r b it ( p e m b e li) t e t a p m e n g e t u a r k a n c e k b e r t a n g g a l k e m u d ia n m e s k ip u n p e n e r b it m e n y a d a r i b a h w a d ir in y a t i d a k a k a n d a p a t m e n y e d ia k a n d a n a p a d a s a a t c e k t e r s e b u t d im in t a k a n p e m b a y a r a n n y a s e s u a i t a n g g a l y a n g t e r t u lis d a la m c e k t e r s e b u t . D a t a m h a l in i, p ih a k p e n e r b it m e m a n g b e r m a k s u d m e n e r b itk a n s u r a t c e k k o s o n g , d a n b e r h a r a p a k a n m e m p e r o le h k e u n t u n g a n d a r i p e n e r b ita n c e k k o s o n g t e r s e b u t . D e n g a n m e m b e r i t a n g g a l k e m u d ia n p a d a s u r a t c e k t e r s e b u t , p ih a k p e m b a w a y a n g j u j u r b a r u a k a n m e m e r ik s a k e b e r a d a a n d a n a d a r i c e k t e r s e b u t p a d a t a n g g a l y a n g t e la h d is e p a k a t i. D e n g a n d e m ik ia n p ih a k p e n e r b it y a n g b e r itik a d b u r u k m e m p u n y a i w a k t u y a n g c u k u p u n t u k m e lo io s k a n d ir i d a r i t u n t u t a n p ih a k p e m b a w a .

  U r a ia n t e r s e b u t d ia t a s m e n u n j u k k a n a d a n y a r e s ik o b a g i p ih a k p e n ju a l y a n g b e r s e d ia m e n e r im a p e m b a y a r a n d e n g a n s u r a t c e k y a n g b e r t a n g g a l k e m u d ia n . T e r u t a m a j i k a p e n e r b it c e k b e r t a n g g a l k e m u d ia n in i m e m p u n y a i itik a d b u r u k p a d a s a a t m e n e r b it k a n s u r a t c e k t e r s e b u t.

  U n t u k m e lin d u n g i p e m b a w a ( p e n e r im a ) s u r a t c e k b e r t a n g g a l k e m u d ia n y a n g te r n y a t a t id a k a d a d a n a n y a ( k o s o n g ) , p e m e r in t a h t e la h m e n g e lu a r k a n p e r a t u r a n - p e r a t u r a n t e n t a n g la r a n g a n p e n a r ik a n c e k k o s o n g . P e r a t u r a n - p e r a t u r a n t e r s e b u t

  diantaranya a d a la h K e p u t u s a n D e w a n M o n e t e r N o . 5 3 t a h u n 1 9 6 2 t a n g g a l 2 3

  P e b r u a r i 1 9 6 2 t e n t a n g la r a n g a n p e n e r b it a n c e k k o s o n g d a n la r a n g a n m e n e r im a / m e m p e r t a h a n k a n s e b a g a i r e la s i g ir o b a g i m e r e k a y a n g m e n a r ik c e k k o s o n g . U n t u k m e la k s a n a k a n k e p u t u s a n in i, B a n k I n d o n e s ia s e b a g a i B a n k S e n t r a l d r t u g a s k a n u n t u k m e m b e r ik a n p e t u n ju k k e p a d a b a n k - b a n k u m u m . 5

  N a m u n s e b e f u m B a n k I n d o n e s ia m e la k s a n a k a n k e p u t u s a n D e w a n M o n e t e r

5 K e p u t u s a n D e w a n M o n e t e r N o m o r 5 3 T a h u n 1 9 6 2

  1 2

  t e r s e b u t , p e m b u a t u n d a n g - u n d a n g m e n g e lu a r k a n U n d a n g - u n d a n g N o m o r 1 7 t a h u n 1 9 6 4 d a n d ib e r i n a m a U n d a n g - u n d a n g t e n t a n g L a r a n g a n P e n e r b it a n C e k K o s o n g . U n d a n g - u n d a n g in i m u la i b e r la k u p a d a t a n g g a l 2 6 S e p t e m b e r 1 9 6 4 .

  P e r t im b a n g a n - p e r t im b a n g a n p e m e r in t a h d a la m m e n e t a p k a n U U n o . 1 7 /1 9 6 4 d a n m e la r a n g p e n e r b it a n c e k k o s o n g a n t a r a la in :

  1. B a h w a s e r in g t e r ja d i t id a k t e r s e d ia d a n a ( f o n d s ) p a d a b a n k a t a s n a m a c e k d ite r b itk a n . 2 . B a h w a p e r b u a t a n p e n a r ik a n c e k k o s o n g itu d a p a t b e r k e m b a n g m e n ja d i s u a t u m a n ip u la s i y a n g d a p a t m e n g a c a u d a n m e n g g a g a lk a n u s a h a - u s a h a p e m e r in t a h d a la m m e la k s a n a k a n s t a b ilis a s i/ p e r b a ik a n - p e r b a ik a n m o n e t e r d a n p e r e k o n o m ia n p a d a u m u m n y a . 3 . B a h w a p e n e r b it a n c e k k o s o n g a k a n m e n g a k ib a t k a n h ila n g n y a k e p e r c a y a a n m a s y a r a k a t t e r h a d a p la lu lin t a s p e m b a y a r a n d e n g a n c e k k h u s u s n y a d a n p e r b a n k a n p a d a u m u m n y a . 6

  D e n g a n la t a r b e la k a n g t e r s e b u t , u n d a n g - u n d a n g in i m e m a n d a n g p e n e r b ita n c e k k o s o n g in i s e b a g a i s u a t u b e n t u k p e r b u a t a n p id a n a . S a n k s i y a n g d a p a t d i k e n a k a n k e p a d a p e n e r b it c e k k o s o n g b e r u p a p id a n a m a t i, p id a n a s e u m u r h id u p a t a u p id a n a p e n ja r a s e l a m a - la m a n y a 2 0 t a h u n a t a u p id a n a d e n d a s e b a n y a k - b a n y a k n y a 4 k a li ju m la h y a n g d it u lis d a la m c e k k o s o n g y a n g b e r s a n g k u t a n .

  N a m u n d a la m p e r k e m b a n g a n n y a , m e s k ip u n U U n o . 1 7 / 1 9 6 4 in i t e la h m e n c a n t u m k a n h u k u m a n y a n g c u k u p b e r a t, u n d a n g - u n d a n g in i t id a k m e n c a p a i h a s il s e p e r t i y a n g d ih a r a p k a n . O le h k a r e n a itu d e n g a n P e r a t u r a n P e m e r in t a h P e n g g a n t i U n d a n g - U n d a n g N o . 1 t a h u n 1 9 7 1 , y a n g k e m u d ia n d ik u a t k a n m e n ja d i U n d a n g - u n d a n g N o . 1 2 t a h u n 1 9 7 1 p e m e r in t a h m e n c a b u t U n d a n g - U n d a n g N o .

  1 7 / 1 9 6 4 . P e r t i m b a n g a n p e m e r in t a h d a la m h a l in i a d a la h b a h w a U n d a n g - U n d a n g N o . 1 7 / 1 9 6 4 p a d a k e n y a t a a n n y a m e n g h a m b a t k e la n c a r a n la fu lin ta s

6 U n d a n g - U n d a n g N o m o r 1 7 T a h u n 1 9 6 4 t e n t a n g L a r a n g a n P e n a r ik a n C e k k o s o n g .

  M

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  V B R P U ST A K A A ^' "’VlflTBRSn'AS A IK U *.** ~ _{S U R A - "}

  1 3

  p e r e k o n o m ia n p a d a u m u m n y a d a n d u n ia p e r b a n k a n p a d a k h u s u s n y a . 7 D ic a b u t n y a U n d a n g - U n d a n g N o . 1 7 / 1 9 6 4 b e r a r ti t i d a k a d a la g i s a n k s i b a g i p e n e r b it c e k k o s o n g s e p e r t i y a n g d im a k s u d k a n o le h S u r a t K e p u t u s a n D e w a n

  M o n e t e r N o . 5 3 t a h u n 1 9 6 2 t e r s e b u t d ia t a s . U n t u k m e la k s a n a k a n K e p u t u s a n D e w a n M o n e t e r in i, B a n k I n d o n e s ia m e n g e lu a r k a n S u r a t E d a r a n N o m e r S E 8 /7 U P B B p a d a t a n g g a l 1 6 M e i 1 9 7 5 . S u r a t e d a r a n in i m e m b e r ik a n p e t u n ju k a n t a r a la in t e n t a n g t a t a c a r a p e m b u k a a n r e k e n in g g ir o , p e n o la k a n c e k / b ily e t g ir o k o s o n g o le h b a n k , s a n k s i a d m in i s t r a t if p e n u t u p a n r e k e n in g , p e n g h it u n g a n f r e k w e n s i p e la n g g a r a n p e n a r ik a n c e k / b ily e t g ir o k o s o n g , m a s a s a n k s i a d m in i s t r a t if d a n s y a r a t - s y a r a t r e h a b ilita s i. M e s k ip u n p e r a t u r a n p e r u n d a n g a n t e la h m e n c a n t u m k a n s a n k s i b a g i p e n e r b it c e k k o s o n g , s a n k s i in i m a s ih r e la tif r in g a n k a r e n a h a n y a b e r u p a s a n k s i p e n u t u p a n r e k e n in g b a g i n a s a b a h y a n g b e r s a n g k u t a n . B a g i p ih a k p e m b a w a c e k y a n g t e r n y a t a t id a k a d a d a n a n y a , s a n k s i in i m a s ih d ir a s a b e lu m c u k u p u n t u k m e n u t u p k e r u g ia n y a n g d id e r ita . D a la m h a l in i p e m b a w a c e k k o s o n g t e r s e b u t d a p a t m e n g g u n a k a n h a k r e g r e s u n t u k m e n u n t u t p e m b a y a r a n a t a s s u r a t c e k t e r s e b u t .

  H a k r e g r e s p e m b a w a c e k in i d ia t u r d a la m K U H D p a d a b a g ia n k e e n a m d a r i t it le k e 7 , d im u la i d a r i p a s a l 2 1 7 s a m p a i d e n g a n p a s a l 2 2 5 . H a k r e g r e s in i d ib e r ik a n p a d a p e m e g a n g ji k a m e m e n u h i s y a r a t :

  1. P e n a w a r a n p e m b a y a r a n y a n g t e p a t p a d a w a k t u n y a ( t e n g g a n g 7 0 h a r i s e ja k h a r i p e n e r b it a n b e r d a s a r k a n p a s a l 2 0 6 a y a t 1 d a n a y a t 2 ) . 2 . S e b e lu m m e la k s a n a k a n h a k r e g r e s n y a , s e o r a n g p e m e g a n g h a r u s le b ih d u lu m e n e t a p k a n a d a n y a p e n o l a k a n p e m b a y a r a n it u d e n g a n m e m e n u h i s a la h s a t u s y a r a t y a n g d is e b u t k a n d a la m p a s a l 2 1 7 y a itu : 1. b a ik d e n g a n a k t a o t e n t ik ( p r o te s t) . 2 . m a u p u n d e n g a n p e m y a t a a n t e r s a n g k u t , d it a n g g a li d a n d itu lis p a d a c e k d e n g a n p e m b e r it a a n h a r i p e n a w a r a n . 3 . a t a u p u n d e n g a n p e r n y a t a a n y a n g d ita n g g a li d a r i s u a t u le m b a g a