Intangible Assets as Bankruptcy Estates: Valuing and Transferring Intellectual Property Rights within a Bankruptcy Context

Faisal Akbaruddin

doi:10.25216/jhp.15.2.2026.261-288

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Faisal Akbaruddin
justicefaisal@gmail.com
Southwest University of Political Science and Law, Chongqing, China

Vol. 15 No. 2 (2026)

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Accepted 19 July 2026

Published 31 July 2026

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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).

Akbaruddin, F. (2026). Intangible Assets as Bankruptcy Estates: Valuing and Transferring Intellectual Property Rights within a Bankruptcy Context. Jurnal Hukum Dan Peradilan, 15(2), 261–288. https://doi.org/10.25216/jhp.15.2.2026.261-288

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