The establishment of BUMN Holding, including Nusantara Plantation Holding, is an effort to increase the added value of BUMN. The establishment of Holding Perkebunan Nusantara resulted in a change in the legal status of BUMN, especially in this case against PT Perkebunan Nusantara V. Provisions related to the formation of Holding Company in BUMN have not been clearly and specifically regula…