PENGATURAN PENGALIHAN PIUTANG DARI KLIEN KEPADA PERUSAHAAN FACTOR DALAM KEGIATAN ANJAK PIUTANG
Abstrack: The Presidential
Regulation Number 9 of 2009 on Financing Agency described the sense of
factoring is fnancing activities in the form of purchases of short -termtrade
receivables of a company following the maintenance on these receivables.Factoring
activity can be used as an alternative for businesses to help fnancecompany
which can facilitate the flow of funds so that the company run canrun well so as
to compete to improve the quality and quantity of the productsto be supplied.
The parties involved in the transaction of business activities factoring namely
client, customer and company factors. Clients are companiesthat sell short-term
accounts receivable fnancing company. Customer is theparties receivables owed
to the seller ( client ). While the Company Factor, which are companies that do
business fnancing in the form of purchase and / or transfer and maintenance of
accounts or short- term bills of a company from trading operations within or
outside the country. In the factoring activity whenclients transfer or sell
their receivables to the factor company must observe theconsiderations used .
The sales transaction to the company’s accounts receivablefactor by the client
without the knowledge of the customer will have an impact on the law of each
parties. Responsibility for the factoring agreement is when the customer is
unable to meet its obligations to the company factor.
Penulis: Anak Agung Putu
Krisna Putra, I Made Udiana
Kode Jurnal: jphukumdd160319
