scholarly journals THE IMPLEMENTATION OF 10TH ECONOMIC POLICY PACKAGE RELATED SMALL MEDIUM ENTERPRISES ESTABLISHMENT IN INDONESIA

2019 ◽  
Vol 27 (2) ◽  
pp. 47-59
Author(s):  
Gratianus Prikasetya Putra ◽  
Panji Satria Gumay
Keyword(s):  
Economic Policy ◽  
Government Regulation ◽  
Daily Life ◽  
Limited Liability ◽  
Limited Liability Company ◽  
The Government ◽  
Business Entities ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Establishment Process

Small Medium Enterprises company is one of the most popular business entities today. The popularity is cannot be separated from the spirit of entrepreneurship with young creative mindset that become mainstream in daily life. In relevancy with that, The Government of Republic Indonesia enacted Government Regulation No 29 Year 2016 to simplify the establishment process of Small Medium Enterprises legal entity. In practice area, the enactment of that regulation cannot be implemented well because there are some miss connections in regulations structure of Indonesia. In order to solve the problem, this research uses the normative research methodology that possible to answer by describing and explaining the facts with the applied regulation. The theory of limited liability company based on Indonesian Law such as Law No 40 Year 2007 was also applied in this research as a tool to analyse and solve the problem related that issue.

scholarly journals Potensi Tax Avoidance Terhadap Peraturan Pemerintah Nomor 23 Tahun 2018 Oleh Wajib Pajak Perseroan Terbatas

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 407-416
Author(s):  
Suparna Wijaya ◽  
Aditya Setiawan
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Directorate General ◽  
The Government ◽  
Medium Enterprises ◽  
Independent Work ◽  
The Impact

Micro, Small and Medium Enterprises (MSMEs) are businesses that have an important role in encouraging the Indonesian economy, so the government provides tax facilities by issuing Government Regulation No. 46 of 2013 as has been replaced by Government Regulation No. 23 of 2018. Government Regulation No. 23 of 2018 excludes corporate taxpayers in the form of CV and firms that provide services in connection with independent work, while Limited Liability Companies do not. This study aims to explain the potential for tax avoidance in Government Regulation Number 23 of 2018 that can be carried out by Limited Liability Company taxpayers regarding income related to independent work, as well as the impact and solutions of such tax avoidance actions. The method used in this research is descriptive qualitative. The results of the study indicate that taxpayers who will establish a business entity with the type of business related to independent work, can choose to establish a Limited Liability Company compared to a CV or firm, so that they can use the relatively lower rate of Government Regulation Number 23 of 2018. This of course has an impact on reducing tax revenues, so the Directorate General of Taxes needs to minimize the potential for tax avoidance through education, supervision, and regulatory improvements.

scholarly journals Passing Off yang Dilakukan Oleh Pihak yang Beritikad Tidak Baik Melalui Pemakaian Nama Perseroan Terbatas

2020 ◽  
Vol 23 (02) ◽  
pp. 100-118
Author(s):  
Kimham Pentakosta ◽  
Elly Hernawati
Keyword(s):  
Government Regulation ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Bad Faith ◽  
Passing Off ◽  
Directorate General ◽  
Trademark Registration ◽  
The Republic ◽  
The Government ◽  
Legal Administration

This paper focuses on the similarity of functions between Trademarks and Limited Liability Company Name, namely quality assurance function, which enables both to provide a guarantee on the reputation of goods and/or services offered to the consumer. Such similarity of functions between those two different legal terminology opens a loophole for any party, based on bad faith, to conduct passing off towards a registered trademarks owned by another party through the use of a limited liability company name. This paper shows the urgency of a harmonization and integration between the mechanism of applying for Trademark registration and the submission of the name of a limited liability company in Indonesia. Therefore, this paper will examine and criticize the laws and regulations relating to the two terminology above, inter alia the Law Number 20 of 2016 regarding Trademarks and Geographical Indications and the Government Regulation Number 43 of 2011 regarding Procedures for Filing and Use of Limited Liability Company Name. This paper concludes that the government of the Republic of Indonesia must immediately amend the regulation on the requirements for submitting the name of a limited liability company, by requiring the Directorate General of General Legal Administration to reject the name of a limited liability company that uses a name that has been registered as a brand by another party.

scholarly journals Pemahaman Usaha Mikro Kecil Menengah Terhadap Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Tentang Penurunan Tarif Pajak Penghasilan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Gunawan Hartadi ◽  
Bambang Suryono ◽  
Titik Mildawati
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
Government Regulation ◽  
Expectancy Theory ◽  
State Revenue ◽  
Online Sales ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

UMKM is considered as one of primary contributors to state revenue. Due to its largest tax contributor, UMKM, the Small-Medium Enterprises (SMES), is authorised by government perceiving distinctive final income tax. Since July 1st 2018, its income tax changed from 1% of gross turnover to 0.5% owing to a regulation PP No. 23 of 2018. Therefore, this study aimed to investigate the impact of PP No. 23 of 2018 application on the SMEs' desires to expand their business. Through this regulation, the calculation of income tax for SMEs has been converted 1% of gross turnover to 0.5%. This study applied qualitative research with an expectancy theory. In this study, the interviews were conducted to three informants. As the results, this study indicated that the government regulation assisted improving the desires of SMES to escalate their businesses. Then, the SMES generally did not understand the new regulations due to lack of socialization about PP No. 23 of 2018. Moreover, the regulation was identified as an encouragement so that SMEs would not divert into online sales system. Thus, the respondents running SMEs suggested the government to synchronize both central and regional regulations so that SMEs sectors could be increased rapidly.

scholarly journals Mewujudkan Keharmonisan Undang-Undang Perseroan Terbatas dalam Pendirian Perseroan Daerah

2020 ◽  
Vol 22 (2) ◽  
pp. 363-378
Author(s):  
Teuku Ahmad Yani ◽  
Teuku Muttaqin Mansur
Keyword(s):  
Legal Status ◽  
Limited Liability ◽  
Company Law ◽  
Regional Government ◽  
Limited Liability Company ◽  
Legal Basis ◽  
Liability Law ◽  
The Law ◽  
The Government ◽  
Business Entities

Tujuan penelitian ini adalah menganalisis asas lex spesialis terkait dengan keharmonis-an Undang-Undang Perseroan Terbatas dalam Pendirian Perseroan Daerah. Perusahaan perseroan daerah merupakan salah satu badan usaha dari sejumlah badan usaha yang dikenal dalam sistem hukum di Indonesia. Ciri khas hukum perusahaan di Indonesia, masing-masing jenis perusahaan diatur dengan undang-undang yang terpisah. BUMD diatur dengan Undang-Undang Pemerintah Daerah, sedangkan perseroan terbatas diatur dengan Undang-Undang Perseroan Terbatas. Penelitian ini menggunakan metode yuri-dis normatif, dengan mendalami upaya harmonisasi hukum. Hasil penelitian menunjuk-kan bahwa perseroan daerah pada dasarnya juga perseroan terbatas yang dapat dimiliki sepenuh sahamnya oleh satu pemerintah daerah, namun dalam UUPT, tidak diakomodir sebagai perseroan terbatas dengan saham tunggal dapat didirikan oleh satu pemerintah daerah. Namun dalam praktiknya sebagian notaris berupaya melakukan terobosan yang kemudian diakui oleh pemerintah dengan memberikan status badan hukum pada perseroan yang didirikan sepenuhnya oleh satu pemerintah daerah sebagai satunya pendirinya Perseroda. Hal ini, menimbulkan pertanyaan hukum, apakah landasan hukum yang dapat digunakan oleh notaris dan pemerintah untuk menerobos UUPT untuk memenuhi kaedah yang terdapat dalam Undang-Undang Pemda. Bringing the Harmony of the Limited Liability Law in the Establishment of Regional Company The purpose of this study is to analyze the lex specialist principle related to the harmony of the Law on Limited Liability Companies in the establishment of regional companies. Regional company is one of business entities in Indonesia legal system. The characteristic of company law in Indonesia is each type of company regulated by a separate law. BUMD (regional company) is regulated by the regional government law while limited liability company is regulated by UUPT. This study uses a normative juridical method, by exploring efforts to harmonize the law. The results showed that the regional company is basically also a limited liability company that can be fully owned by regional government, but based on the company law, it is not accommodated as a limited liability company because the company has only a single share which is one local government. However, in practice some of notaries tried to make a breakthrough which was later recognized by the government by giving legal status to regional company. This raises the question of what legal basis can be used by notaries and the government to break through the company law so that it meets the methods contained in the regional government law.

scholarly journals Studi Kritis Pengenaan Pajak Penghasilan Final Bagi Usaha Mikro Kecil Menengah

2019 ◽  
Vol 8 (1) ◽  
pp. 105
Author(s):  
Ni Wayan Maharatih
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
National Development ◽  
Income Taxes ◽  
Normative Approach ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Total Circulation ◽  
Year 2013

The tax is the most important sector for the country in the framework of national development. Government Regulation Number 46 the Year 2013 of income taxes from businesses that received or obtained taxpayers who have certain gross circulation create worry and fear the small businessmen who are pioneering efforts. The purpose of this research was to know and analyze the arrangements regarding the imposition of Final income tax on perpetrators of small medium enterprises according to the Government Regulation number. 46 the year 2013. This type of research is the study of the law normative approach to legislation. The results showed that according to article 2 paragraph (1) the Government Regulation Number 46 the Year 2013 mentioned businessmen who generate income that does not exceed Rp 4.8 Billion in future tax levied a tax of 1% of the total circulation gross (revenue) per month. But in fact, the imposition of a tax of 1% for small medium enterprises whose income Rp Rp-300jt 4, 8 m is not carried out effectively. Pajak merupakan sektor terpenting bagi negara dalam rangka pembangunan nasional. Peraturan Pemerintah Nomor 46 Tahun 2013 tentang Pajak Penghasilan dari Usaha yang diterima atau diperoleh wajib pajak yang memiliki peredaran bruto tertentu membuat khawatir dan ketakutan pelaku usaha kecil yang sedang merintis usahanya. Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaturan mengenai pengenaan PPh Final pada Pelaku UMKM menurut Peraturan Pemerintah Nomor. 46 Tahun 2013. Jenis penelitian ini merupakan penelitian hukum normatif dengan pendekatan perundang-undangan. Penerapan tarif 1% dari pendapatan bagi Pelaku UMKM tidak bisa dipahami kecil, mengingat Pendapatan ini dihitung bukan dari hasil keuntungan, karena tidak bisa dijamin jika berpendapatan  besar maka pasti keuntungannya besar. Hasil penelitian menunjukkan bahwa Menurut Pasal 2 ayat (1) Peraturan Pemerintah Nomor 46 Tahun 2013 disebutkan pelaku usaha yang menghasilkan pendapatan yang tidak melebihi Rp. 4,8 Miliar dalam satu masa pajak dikenakan pajak sebesar 1% dari jumlah peredaran bruto (pendapatan) setiap bulan. Namun pada kenyataannya, pembebanan pajak 1% bagi UMKM yang berpendapatan Rp. 300jt-Rp. 4,8M tidak terlaksana secara efektif. Apalagi pengenaan 1% dari pendapatan ini dianggap tidak adil karena dibebankan tanpa melihat apakah pelaku UMKM ini berada dalam keadaan untung ataupun rugi, dan juga diberlakukan bagi seluruh pelaku UMKM.

scholarly journals IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN SEMARANG CITY

2017 ◽  
Vol 1 (2) ◽  
pp. 77
Author(s):  
Sigit Irianto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Poverty Reduction ◽  
Government Regulation ◽  
Limited Liability ◽  
City Government ◽  
Limited Liability Company ◽  
The Government ◽  
Set Up ◽  
Corporate Social

<p>Research of social responsibility of companies in the city of Semarang is a research about the activities of the company as a partner of the Government and people in building the environment and the society. Implementation of corporate social responsibility attached to the values of the local wisdom. Article 74 of Act Number 40 of 2007 about Limited Liability Company and Government Regulation Number 47 Year 2012 about Social and Environmental Responsibility of Limited Liability Company has been set up corporate social responsibility as a part of the company's activities. The substance of corporate social responsibility is not only in the aspect of physical development, but also the empowerment of local communities. Semarang City Government has been managing corporate social responsibility with the funding through Gardu Kempling Program; this program isan Integrated Movement in Health, Economics, Education, Infrastructure, and Environment. Management of corporate social responsibility is used mostly to assist poverty reduction programs. The process of implementation of corporate social responsibility is accepted by the Semarang Regional Secretariat Cooperation Section. The company's understanding of the basis for the laws governing corporate social responsibility, most informants do not know the exact rules and regulations of governing the provision of corporate social responsibility. The focus of corporate social responsibility is to improve the quality of life until it finally emerged establishment communities to address social problems.</p>

scholarly journals Alasan Pembuatasan Dan Perubahan Ketentuan Terkait Modal Dalam Perseroan Terbatas

Jurnal Akta ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 203
Author(s):  
Eka Purnamasari ◽  
Gunarto Gunarto
Keyword(s):  
Government Regulation ◽  
Limited Liability ◽  
Company Law ◽  
Economic Organization ◽  
Limited Liability Company ◽  
Organization Capital ◽  
Survival And Development ◽  
The Government ◽  
A Company ◽  
Authorized Capital

AbstrakModal merupakan faktor yang sangat penting, sebagai salah satu sarana untuk meraih keuntungan dalam kegiatan usaha, juga bagi eksitensi kelangsungan kehidupan maupun pengembangan perseroan terbatas sebagai organisasi ekonomi. Adapun Struktur modal seperti yang ditegaskan dalam Penjelasan Pasal 41 ayat (1) UUPT 2007, bahwa yang dimaksud dengan modal perseroan adalah modal dasar, ditempatkan, modal disetor. Dalam Pasal 32 ayat (1) UUPT 2007 terdapat pengaturan mengenai batas mininal dari modal dasar perseroan yaitu paling sedikit Rp 50.000.000,00 (lima puluh juta rupiah) kurang dari jumlah tersebut tidak diperbolehkan. Untuk modal ditempatkan juga ada batas minimal yang dicantumkan dalam Pasal 33 ayat (1) UUPT 2007, yaitu paling sedikit 25% (dua puluh lima persen) dari modal dasar, harus ditempatkan. Kemudian untuk modal disetor berdasarkan Pasal 33 ayat (1) UUPT 2007 dihubungkan dengan ketentuan Pasal 33 ayat (3) UUPT 2007 dan penjelasannya harus disetor penuh, maksudnya adalah jika modal ditempatkan 50% dari modal dasar, maka modal yang harus disetor penuh 50% dan tidak dapat diangsur. Tetapi, pada Peraturan Pemerintah Nomor 29 Tahun 2016 tentang Perubahan Modal Dasar Perseroan Terbatas ditentukan lain terkait modal dasar Perseroan Terbatas, yaitu modal dasar tersebut dikembalikan ke kesepakatan Para pendiri Perseroan Terbatas. Dari sekilas penjelasan diatas kita dapat melihat bahwa apabila kita ingin mendirikan sebuah Perseroan Terbatas ada pengaturan yang terkait mengenai batas minimal dari modal dalam peseroan terbatas, masalahnya adalah apakah alasan pembuatan dan perubahan ketentuan tentang modal Perseroan Terbatas?Kata Kunci : Modal, Perseroan Terbatas, Pengaturan. AbstractCapital is a very important factor, because one means to gain profit in business activities, also for the survival and development of a limited liability company as an economic organization. Capital structure as referred to in Elucidation of Article 41 paragraph (1) law number 49 of 2007 on limited liability company, company capital is the authorized capital, issued capital and paid up capital. In Article 32 Paragraph (1) of the Limited Liability Company Act of 2007 there is a regulation concerning the minimum limit of authorized capital of a company of at least Rp 50,000,000.00 (fifty million rupiah), less than the amount that is not permitted. For the issued capital there is also a minimum limit specified in Article 33 paragraph (1) UUPT 2007 which is at least 25% (twenty five percent) of the authorized capital. Furthermore, the paid up capital under Article 33 paragraph (1) of the Limited Liability Company Act of 2007 relates to the provisions of Article 33 paragraph (3) of the Limited Liability Company Law in 2007 and the explanation shall be paid, that is, if the capital is placed 50% of the authorized capital, must be paid in full 50% and can not be paid in installments. However, the government regulation number 29 of 2016 on changes in the authorized capital of a limited liability company is determined in relation to the authorized capital of a limited liability company, namely the athorized capital is returned to the agreement of the founders of the limited liability company. From the description above we can see that if we want to establish a Limited Liability Company there is a related regulation concerning the minimum limit of capital in a limited liability company, the problem is the reason why arrangements are made and needed in the Limited Liability Company?Keyword : Capital, Limited Liability company, arrangements.

scholarly journals Pembuatan Surat Izin Usaha Perdagangan Bagi Perseroan Terbatas Dengan Terbitnya Peraturan Pemerintah Nomor 29 Tahun 2016

Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 364
Author(s):  
Anak Agung Bagus Putra Wibawa
Keyword(s):  
Government Regulation ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Normative Study ◽  
Legal Concept ◽  
Company Limited ◽  
Limited Company ◽  
Trading Activities ◽  
The Government ◽  
Authorized Capital

The issuance of Government Regulation Number 29 Year 2016 concerning Changes in the Authorized Capital of Limited Liability has an impact on the founders of the company related to the cost reduction of the establishment of a Limited Liability Company which gives freedom to the founders of the company in determining the legal basis of a Limited Liability Company. Limited Liability Company is a company that carries out trading activities. Every company that carries out trading activities is obliged to take care of the Trade Business License. The making of Trade Business License is regulated in the Minister of Trade's Regulation No. 46 / M-DAG / PER / 9/2009 concerning Issuance of Trading Business License. One of the conditions is to have a wealth of Rp 50,000,000 (fifty million rupiah). From this regulation arises a norm conflict between the Government Regulation and the Ministerial Regulation. The problems arising from this research are the process of establishing a limited company and how is the legal implication of establishing a limited company in making a trade business license with government regulation number 29 of 2016. This research is a normative study with a legal approach and a legal concept analysis approach. The process of establishing a limited liability company is by ordering the name of the company online, then making the deed of establishment of a Limited Liability Company with the conditions set. After all is fulfilled, then the registration is done online on the web https://www.ahu.go.id. the legal implications of establishing a Limited Company in making Trade Business License with Government Regulation Number 29 of 2016 is that the company's founder can make Trade Business License with an authorized capital based on the agreement of the company's founders. Terbitnya Peraturan Pemerintah Nomor 29 Tahun 2016 tentang Perubahan Modal Dasar Perseroan Terbatas berdampak pada pendiri perseroan terkait keringanan biaya pendirian Perseroan Terbatas (PT) yang memberikan kebebasan bagi para pendiri perseroan dalam menentukan bersaran modal dasar Perseroan Terbatas. Perseroan Terbatas merupakan perusahaan yang didalamnya melakukan kegiatan perdagangan. Setiap perushaaan yang melakukan kegiatan perdagangan wajib untuk mengurus Surat Izin Usaha Perdangan (SIUP). Pembuatan SIUP diatur dalam Perautran Menteri Perdagangan Republik Indonesia Nomor 46/M-DAG/PER/9/2009 tentang Penerbitan Surat Izin Usaha Perdagangan. Salah satu syaratnya adalah memiliki kekayaan sebesar Rp 50.000.000, (lima puluh juta rupiah). Dari peraturan tersebut timbul konflik norma antara Peraturan Pemerintah dengan Peraturan Menteri tersebut. Adapun permasalahan yang timbul dari penelitian ini adalah Bagaimanakah Proses Pendirian Persoran Terbatas dan Bagaimanakah Implikasi Hukum Pendirian Perseoran Terbatas Dalam Membuat Surat Izin Usaha Perdagangan dengan Peraturan Pemerintah Nomor 29 Tahun 2016. Penelitian ini berupa penelitian normatif dengan pendeketan undang-undang dan pendekatan analisis konsep hukum. Peroses pendirian perseroan terbatas yaitu dengan memesan nama perseroan secara online, lalu pembuatan akta pendirian Perseroan Terbatas dengan syarat-syarat yang telah diatur. Setelah semua terpenuhi baru dilakukan pendaftarkan melalui online di web https://www.ahu.go.id. implikasi hukum pendirian Perseoran Terbatas dalam membuat SIUP dengan Peraturan Pemerintah Nomor 29 Tahun 2016 adalah pendiri perseroan dapat membuat SIUP dengan modal dasar kesepakatan para pendiri perseroan.

scholarly journals Third Parties’ Legal Protection over Agreed Authorized Capital Amount by Founders in Limited Liability Companies

Lentera Hukum ◽  
2019 ◽  
Vol 6 (2) ◽  
pp. 173
Author(s):  
Xavier Nugraha ◽  
Krisna Murti ◽  
Saraswati Putri
Keyword(s):  
Government Regulation ◽  
Legal Protection ◽  
Limited Liability ◽  
Third Parties ◽  
Third Party ◽  
Limited Liability Company ◽  
The Third ◽  
Ease Of Doing Business ◽  
The Government ◽  
Authorized Capital

On July 14, 2016, the Government enacted the Government Regulation Number 29 of 2016 regarding Amendments in Authorized Capital of a Limited Liability Company (LLC). Article 1 paragraph (3) of the regulation showed that the amount of authorized capital was submitted to the agreement of the LLC founders. This regulation was issued in order to increase Indonesia’s ‘ease of doing business’ rank, especially in ‘starting a business.’ This article aims to examine the legal protection for the third party over the amount of authorized capital based on the agreement of the LLC founders using the study of dogmatic law. Regulations referenced are Law Number 40 of 2007 regarding Limited Liability Companies and Government Regulation Number 29 of 2016 regarding Amendments in Authorized Capital of LLC. Based on the results of this study, it was found that the determination of authorized capital based on the agreement of LLC founders has neglected the protection of the third parties. This manifested particularly in protecting minority investors and resolving insolvency. Through the enactment of authorized capital based on the agreement of the founders, the mechanism of preventive and repressive legal protection to the third parties are assumed to be eliminated. Keywords: The Authorized Capital, Limited Liability Company, Agreement, Legal Protection.

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 159-166
Author(s):  
Muchtar Riva’i
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Economic Community ◽  
The Law ◽  
The Government ◽  
Medium Enterprises ◽  
Article 5 ◽  
Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

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