PROGRESIFITAS HUKUM PENGEMBALIAN DEVIDEN SAHAM INTERIM PERSEROAN TERBATAS PADA UUPT NO.40 TAHUN 2007

Progressive law must place the law in a very close position with the law's community or stakeholders. This position is called responsive, progressive law and is always associated with stakeholders' reality and needs to create justice and happiness as law aspired itself. Also, progressive law emphasizes social integration to overcome public moral insularity.Starting from the viewpoint of progressive law, the author looks at the laws and regulations that discuss the return of interim dividends as stated in the Limited Liability Company Law No. 40 of 2007, article 72, article 72 states that companies allow rules related to dividend distribution in a temporary (interim) way. The article is then interpreted as that if the company has positive profits, the company is allowed to distribute dividends before the company closes the book at the end of the year, provided that the board of directors officially announces the distribution with the approval of the GMS that the positive profits obtained by the company before closing the book will come as dividends interim. As a result, the company competes to distribute interim dividends to increase and show its credibility to investors. It was recorded on the Indonesian stock exchange (IDX) that in September 2020, 73 companies distributed interim dividends.However, article 72 paragraph 5 of the Limited Liability Company Law No. 40 of 2007 explains that if after the company distributes interim dividends to shareholders and at the end of the closing of the annual book the company suffers a loss, the shareholders must return the dividends they have received. If the shareholder does not return it, the directors and commissioners are jointly responsible for covering the company's losses.This viewpoint is the basis for finding the location of the value and form of legal progressivity regarding the mechanism of interim share dividends in limited liability companies as stated in UUPT No.40 of 2007 Article 72 using a normative research method with a conceptual approach.

A City under the Far Right

This chapter examines how the far right won power in Toulon, and how it governed between 1995 and 2001. When corruption scandals damaged the moderate right, the National Front followed through by winning the city elections. It triumphed due to its efforts to organize, the disgrace of the moderate right, the left’s refusal to withdraw, and critical support from the ex-colonials. Constrained by law, the far right could not implement the party program of national preference. Instead, it bolstered the police force; turned the city’s annual book fair into a cultural battleground; and punished opponents and rewarded friends by fiddling with city grants to voluntary associations. Faithful to the memory of French Algeria, the far right courted the ex-colonials but also annoyed them by insisting on partisan politics. The far right reduced the city’s debt but lacked the means of proving itself.