Yessi Mayangsari Putri Marendra, Amelia Sri Kusuma Dewi, SH., MKn., Dr.Reka Dewantara, SH., MH. Fakultas Hukum Universitas Brawijaya Email: marendrayessi@gmail.com  ABSTRAK Bermula saat PT. Kusuma Putra Santosa dalam keadaan penundaan kewajiban pembayaran utang berdasarkan putusan Pengadilan Niaga No. 05/Pdt.Sus-PKPU/2014/PN.Niaga.Smg. Terdapat salah satu kreditur separatis yang tidak menyetujui rencana perdamaian. Namun, hakim pengadilan niaga semarang mengambil keputusan menyetujui rencana perdamaian dengan dasar pertimbangan bahwa mayoritas kreditur menyetujui rencana perdamaian melalui hasil pemungutan suara. Hingga PT Bank Negara Indonesia mengajukan upaya hukum tingkat kasasi karena Pertimbangan hukum Pengadilan Niaga dinilai keliru tidak sesuai dengan Pasal 281 Undang-Undang No. 37 Tahun 2004 tentang Undang-Undang Kepailitan dan Penundaan Kewajiban Pembayaran Utang. Putusan Kasasi Mahkamah Agung Nomor 707K/Pdt.Sus-Pailit/2015 bahwa, Pengadilan Niaga pada Pengadilan Negeri Semarang tidak ditemukan kekeliruan dalam penerapan hukum oleh pengadilan niaga. Permohonan kasasi yang diajukan oleh Pemohon PT. Bank Negara Indonesia tersebut harus ditolak. Adanya ketidak sinkronan antara dasar pertimbangan hakim dengan peraturan per-undang-undang an,oleh karena itu meneliti dan menganalisa hal tersebut. Kata Kunci: Dasar Pertimbangan Hakim, Penundaan Kewajiban Pemabayaran Utang, Rencana Perdamaian. ABSTRACT This research started with the case when PT. Kusuma Putra Santosa was in its suspension of debt payment obligation according to the Decision of Commercial Court Number 05/Pdt.Sus-PKPU/2014/PN.Niaga.Smg. During the case, one of the separatist creditors disagreed with reconciliation, while the judges of the commercial court all agreed with the reconciliation simply because this step was agreed by the majority of creditors from voting. Reacting to this, PT. Bank Negara Indonesia decided to propose a petition for appeal, as the bank argued that the consideration made by the commercial court was acceptable and not in line with Article 281 of Law No. 37 of 2004 on Law of Bankruptcy and Suspension of Debt Payment Obligations. Based on the Decision made by Supreme Court Number 707K/Pdt.Sus-Pailit/2015, it was decided that the commercial court correctly implemented the existing legal system, leading to the rejection of appeal proposed by PT. Bank Negara Indonesia. Disharmony between the consideration made by the judges and the legislation serves as the reason why the author analyzed this case. Keywords: basic consideration made by judges, suspension of debt payment obligations, reconciliation.Â