SUMMARY
This study aims to analyze and identify the arrangements related to the merger and dissolution of foundations based on Law no. 16 of 2001 jo. UU no. 28 of 2004 concerning Foundations and regarding the classification and mechanism for the merger and dissolution carried out by the “Indonesian Education Business Foundation” against the “Sangkareang Mataram Foundation” whether they are in accordance with the applicable laws and regulations. This research is a type of normative legal research using statutory approaches, conceptual approaches, and case approaches. The results of this study indicate that the regulatory framework regarding the limited merger and dissolution of foundations is regulated in the provisions of Article 57 to Article 68 of Law no. 16 of 2001 jo. UU no. 28 of 2004 concerning Foundations, then technically regulated further in PP No. 63 of 2008 concerning the Implementation of the Law on Foundations, which substantively regarding mergers requires the preparation of a draft deed of merger and drafting of a deed of amendment to the articles of association and the announcement of the merger of foundations as well as based on Notary Deed Number 05 entitled “Deed of Acquisition” dated 07 April 2022 , with Notarial Deed Number 06 entitled “Deed of Statement of Decision of the Sangkareang Mataram Foundation Trustees” dated 07 April 2022, made by Notary Weny Ayu Haryono SH., M.Kn. It can be seen clearly from juridical analysis that the process or mechanism for legal actions/actions carried out by the Indonesian Education Enterprises Foundation against/to the Sangkareang Mataram Foundation is not a mechanism for merging and dissolving foundations as regulated in a limited manner in Law Number 16 of 2001 jo. Law Number 28 of 2004 concerning Foundations, but legal actions by the Indonesian Education Enterprises Foundation against/to the Sangkareang Mataram Foundation should be the process or mechanism of takeover as stipulated partially in Article 37 paragraph (1) letter (b).