Corporate Insolvency and Governance
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Peer reviewed
Abstract
Abstract
Through normative-comparative analysis of other jurisdictions, in particular US and Chinese laws, this study reveals no clear IP valuation rules in the Indonesian bankruptcy framework, leading to receiver discretion and undervaluation of intangible assets in insolvency. Observations of this study also find a significant challenge in the transfer mechanism for IP rights in insolvency (e.g. through sale or license) and the attendant legal restrictions (e.g. anti-assignment clauses).
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BibTeX
@article{Akbaruddin2026Intangible,
title = {Intangible Assets as Bankruptcy Estates},
author = {Faisal Akbaruddin},
journal = {JURNAL HUKUM DAN PERADILAN},
year = {2026},
doi = {10.25216/jhp.15.2.2026.261-288},
url = {https://doi.org/10.25216/jhp.15.2.2026.261-288}
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