Valuasi Kekayaan Intelektual: Penerapan Asas Going Concern Boedel Pailit

Abstract

The concept of Intelectual Property Being Used as a Bankcruptcy Estate is an Anomaly in itself in Indonesia. In terms of Intelectual Property, It is not a commonly used kind of wealth as bankcruptcy estate in Indonesia. Basically because of its unstability in Price, or because of the difficulty to determine the valuation of the Intelectual Property itself. This article in particular, wishes to hopefully helps to learn more about the usage of Intelectual Property ini such cases. The article aims to know, how the process of valuation is managed, the methods and the weigh point on how valuable is on Intelectual Property. The differences of many standards on how to define the valuation of an Intelectual Property makes it even harder to determine which appraisement should be used on these kinds of cases, the availability of authorities such as KJPP, also contributes a lot for the progress of valuatin an asset itself. In terms of Bankcruptcy, in Indonesia there is one principle that is commonly used, The Going Concern Principle, which is a principle that lets a company keeps on running In the brink of bankcruptcy with the hope that it would maintain and gain even more fortune In the future. This research uses a normative legal methods, from data from literature and legal documentation. The results in this study is that, there is 3 definite ways to define the valuation of an intellectual property, which is based on certain things that goes around in the market.

Keywords

• intelectual property
• bankcruptcy estate
• asset valuation
• going concern