PENGATURAN PENGALIHAN PIUTANG DARI KLIEN KEPADA PERUSAHAAN FACTOR DALAM KEGIATAN ANJAK PIUTANG

The Presidential Regulation Number 9 of 2009 on Financing Agency described the sense of factoring is financing activities in the form of purchases of short -term trade receivables of a company following the maintenance on these receivables. Factoring activity can be used as an alternative for businesses to help finance company which can facilitate the flow of funds so that the company run can run well so as to compete to improve the quality and quantity of the products to be supplied. The parties involved in the transaction of business activities factoring namely client, customer and company factors. Clients are companies that sell short-term accounts receivable financing company. Customer is the parties receivables owed to the seller ( client ). While the Company Factor, which are companies that do business financing 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 when clients transfer or sell their receivables to the factor company must observe the considerations used . The sales transaction to the company’s accounts receivable factor 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. Keywords : factoring, financing, transfer of receivables.