scholarly journals THE VALUES OF PANCASILA IN BUSINESS ACTIVITIES IN INDONESIA (CASE STUDIES OF LIMITED LIABILITY COMPANY AND COOPERATION)

2016 ◽  
Vol 28 (1) ◽  
pp. 107
Author(s):  
Mrs Sulistiowati ◽  
Mr Nurhasan Ismail ◽  
Mr Paripurna ◽  
Mr Sulastriyono
Keyword(s):  
Case Studies ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Legal Basis ◽  
Philosophy Of Life ◽  
Legal Studies ◽  
Economic Law ◽  
The Relationship ◽  
Laws And Regulations

This research was conducted to identify the values of Pancasila in business activities with case studies of cooperation and limited liability company in Indonesia. This research is a socio-legal studies that discuss the relationship values of Pancasila as the nation’s philosophy of life and economic law as the legal basis for the development of business activities in Indonesia. The results showed values of Pancasila very relevant to be applied in business activities, most of which have been accommodated in the laws and regulations governing business activities in Indonesia, but there are also some content of value that has not been accommodated. Penelitian ini dilakukan untuk mengidentifikasi tata nilai Pancasila dalam kegiatan usaha dengan studi kasus koperasi & perseroan terbatas di Indonesia. Penelitian ini merupakan kajian sosio-legal yang membahas keterkaitan nilai-nilai Pancasila sebagai falsafah hidup bangsa dan hukum ekonomi sebagai landasan bagi pembangunan hukum kegiatan usaha di Indonesia. Hasil penelitian menunjukkan nilai-nilai Pancasila sangat relevan untuk diterapkan dalam kegiatan usaha, yang sebagian besarnya telah diakomodir dalam peraturan perundang-undangan yang mengatur kegiatan usaha di Indonesia, namun terdapat pula beberapa kandungan nilai yang belum terakomodir.

The mediation effect of job satisfaction and organizational commitment on the organizational learning effect of the employee performance

2019 ◽  
Vol 68 (7) ◽  
pp. 1208-1234 ◽  
Author(s):  
Muhammad Irfani Hendri
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Organizational Learning ◽  
Employee Performance ◽  
Limited Liability ◽  
Partial Least Square ◽  
Limited Liability Company ◽  
Content Type ◽  
West Kalimantan ◽  
The Relationship

Purpose The purpose of this paper is to test the effect of organizational learning on employees’ job satisfaction, the effect of organizational learning on the employees’ organizational commitment, the effect of the organizational learning on employees’ performance, the effect of job satisfaction on the employees’ performance and the effect of organizational commitment on employees’ performance in PTPN XIII (Limited Liability Company) in West Kalimantan. Design/methodology/approach The population in this research refers to all employees of PTPN XIII (Limited Liability Company) in West Kalimantan, with the criteria that the employees are from class III‒IV (population of access). The size of the sample is determined by using the partial least square approach, which is 10 times of the size of formative indicator, that is, job satisfaction with five indicators plus employee performance with eight indicators, with the total being 13 × 10 = 130 employees. The sampling method used is proportional random sampling technique, which is based on work area (three working areas: Head Office, West Kalimantan I District and West Kalimantan District II). Findings Learning organization has a significant and positive effect on job satisfaction and organizational commitment, but it has no significant effect on the employee performance. Job satisfaction and organizational commitment have a significant effect on employee performance. Originality/value The phenomenon that existed in PTPN XIII (Limited Liability Company) and referring from various previous research results, the study regarding employee performance was conducted using organizational learning variable as an exogenous variable and using job satisfaction and organizational commitment variable as an intervening variable. Robbins (1996) revealed that the relationship between organizational learning and performance is not very close. It is necessary to have other variables that can reinforce the relationship and to determine the extent to which the organizational learning can contribute to the improvement of the performance.

scholarly journals Doxa and the Paradox of the Limited Liability Company (Society)

2018 ◽  
pp. 147
Author(s):  
Irena Lagator Pejović
Keyword(s):  
International Economic ◽  
Media Studies ◽  
Preliminary Report ◽  
Limited Liability ◽  
Global Capitalism ◽  
Critical Examination ◽  
Limited Liability Company ◽  
Liquid Modernity ◽  
Areas Of Interest ◽  
The Relationship

This paper addresses the deconstructive questioning of the international economic expression of the LLC/Limited Liabilty Company and its role in global capitalism. Through an analysis of its constitutive notions in the context of post-Fordist production and the relationship to the issue of creativity, my goal is to demonstrate the opposite of the confirmation that such an expression emphasizes in the language and enables in reality. My thesis is to prove that today the multitude is acting within the limitless potential of human, social and cultural creativity. My intent in this paper is to prove that the tone of the meaning of the term LLC/Limited Liability Company is imposed by capitalist society and that may be aimed at subversive action on the capacity of the multitude. In this process, Derridan deconstruction serves to analyze the LLC through the concepts of sociability, responsibility, and limitation. Areas of interest are the strategy of Hannah Arendt’s entry into the essence of bios politicos and the way in which life is organized; Zygmunt Bauman’s concept of the identity of today’s liquid modernity and the concept of identity as such in it; and Paolo Virno’s implementation of the notion of a creative multitude as well as his evidence for the consequences of the paradoxical post-Fordist economy. In methodological terms, a critical examination of the relationship between creativity, capital and society is offered that focuses on understanding the crossings and paradoxes in permanent becoming. Article received: March 28, 2018; Article accepted: April 10, 2018; Published online: September 15, 2018; Preliminary report – Short CommunicationsHow to cite this article: Lagator Pejović, Irena. "Doxa and the Paradox of the Limited Liability Company (Society)." AM Journal of Art and Media Studies 16 (2018): 147−158. doi: 10.25038/am.v0i16.260

scholarly journals MAKNA KEPATUTAN DAN KEWAJARAN BERKAITAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM UNDANG – UNDANG NOMOR 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS

2018 ◽  
Vol 3 (2) ◽  
pp. 176
Author(s):  
Rachmad Robby Nugraha ◽  
Siti Hamidah ◽  
Moch. Fadli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Case Studies ◽  
Limited Liability ◽  
Point Of View ◽  
Legal Studies ◽  
Corporate Social

the purpose of the author of this article is to discuss the meaning of propriety and reason- ableness in Article 74 paragraph (2) of Law Number 40 of 2007 concerning Limited Liability Compa- nies (UUPT) on a corporate social responsibility agreement in the distribution. The method uses normative legal studies with legislative approaches, concepts, and case studies. The propriety meaning is conformity based on balance, meaning that it must fulfill the element of conformity with the situation or the balance between the company’s ability to risk the activities of the company. Fairness is interpreted as something that should or should be done based on the order and the appropriate rules. Compliance and reasonableness are viewed from the point of view of the amount that is spent on the company’s CSR must be in proportion and not contrary to the provisions of the legislation. Compliance and reasonableness are related to the number, objectives, and form of the agreement. 

scholarly journals Minority Shareholders’ Legal Protection in a Limited Liability Company System

2021 ◽  
Vol 14 (11) ◽  
pp. 1606-1612
Author(s):  
I Gde Sukarmo ◽  
◽  
Hayyanul Haq ◽  
Zainal Asikin ◽  
Salim HS
Keyword(s):  
Research Method ◽  
Legal Protection ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Minority Shareholders ◽  
Shareholder Protection ◽  
The Law ◽  
Legal Concepts ◽  
Laws And Regulations

The purpose of this study is to determine the legal protection model for the majority and minority shareholders in public limited companies. This research method is normative research. To investigate the ineffectiveness of laws and regulations, in particular, Law No. 40 of 2007 on limited liability companies in providing shareholder protection, researchers have studied the laws and regulations and considered the views of experts on legal concepts related to legal protection for shareholders, particularly, minority shareholders. The results showed that the law did not provide maximum legal protection for minority shareholders, creating an imbalance between the rights of the minority and majority shareholders. For this reason, 1) reform or progressive changes in laws and regulations are needed, for instance, in PT Law No. 40 of 2007. These changes should be fundamental to philosophical aspects (values and perspectives) in providing shareholder protection; 2) the review of shareholders’ protection methods should be based on the aspects of fairness

scholarly journals PENAGIHAN PAJAK TERHADAP WAJIB PAJAK BADAN PERSEROAN TERBATAS DALAM PROSES PAILIT

Educoretax ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 37-45
Author(s):  
Christabella Deandra ◽  
Irwan Wibowo
Keyword(s):  
Literature Review ◽  
Case Studies ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Tax Collection

ABSTRACT Tax debt is the basis for collection actions that arise because of the laws that regulate and bind taxpayers. In the bankruptcy process that occurs in Limited Liability Company (PT) corporate taxpayers, the act of collecting tax debts has many challenges. The position of the tax payable in the bankruptcy process should have prior rights as the preferred creditor. The main problem that forms the basis of this research is the act of collecting taxes by the tax bailiff against the corporate taxpayer of PT Bankruptcy. The main issues will be analyzed using regulations and literature related to the bankruptcy process. The purpose of this study was to determine the process of billing corporate taxpayers of PT Bankruptcy in KPP Besar Satu Taxpayers, the obstacles that occur, and the position of the tax debt in the bankruptcy process. The methods used in the research are literature review, interviews, and case studies. In this study there are also suggestions that are expected to be implemented and have an impact on billing actions against corporate taxpayers who experience bankruptcy. Keywords: Tax Payable, Limited Liability Company, Bankruptcy, Tax Collection. ABSTRAK Utang pajak merupakan dasar tindakan penagihan yang timbul karena adanya undang-undang yang mengatur dan mengikat wajib pajak. Pada proses pailit yang terjadi pada wajib pajak badan Perseroan Terbatas (PT), tindakan penagihan terhadap utang pajak memiliki banyak tantangan. Posisi utang pajak dalam proses kepailitan seharusnya memiliki hak mendahulu sebagai kreditur preferen. Pokok permasalahan yang menjadi dasar penelitian ini adalah tindakan penagihan pajak yang dilakukan jurusita pajak terhadap wajib pajak badan PT pailit. Pokok permasalahan akan dianalisa menggunakan peraturan-peraturan dan literatur yang berkaitan dengan proses pailit. Tujuan penelitian ini adalah untuk mengetahui proses tindakan penagihan wajib pajak badan PT pailit di KPP Wajib Pajak Besar Satu, hambatan yang terjadi, dan posisi utang pajak dalam proses pailit. Metode yang dilakukan dalam penelitian adalah tinjauan pustaka, wawancara, dan studi kasus. Dalam penelitian ini terdapat pula saran-saran yang diharapkan dapat terlaksana dan memberikan dampak pada tindakan penagihan terhadap wajib pajak badan PT yang mengalami pailit. Kata kunci: Utang Pajak, Perseroan Terbatas, Kepailitan, Penagihan Pajak.

Akibat Hukum Surat Pertanggungjawaban Laporan Tahunan Yang Tidak Ditandatangani Oleh Seluruh Dewan Komisaris

2020 ◽  
Vol 3 (2) ◽  
pp. 133-143
Author(s):  
Atika Wulan Dari ◽  
Busyra Azheri ◽  
Yussy Adelina Mannas
Keyword(s):  
Annual Report ◽  
Case Reports ◽  
Limited Liability ◽  
General Meeting ◽  
Company Law ◽  
Limited Liability Company ◽  
Legal Consequence ◽  
A Company ◽  
Legal Consequences ◽  
Laws And Regulations

The purpose of this study is to analyze how the legal consequences of the annual report accountability letter were not signed by the entire Board of Commissioners of a limited liability company by looking at the case of PT. Garuda Indonesia Tbk which occurred in 2019. Where in that case there was a rejection by 2 (two) Commissioners from PT. Garuda Indonesia Tbk to sign the annual report at the General Meeting of Shareholders. The nature of this research uses normative research, namely by reviewing laws and regulations, as well as company case reports. Based on this case, the function of company organs in charge of supervising a company is not going well. The case shows that this organ does not carry out its supervisory function in accordance with Article 108 of the Limited Liability Company Law. The legal consequence in this case is the imposition of fines on the organ of the company that signs the annual report. This is a consequence of the collegiality of the responsibility of the Board of Commissioners in a limited liability company.

scholarly journals Kadłubowe organy spółki kapitałowej wobec zasad reprezentacji osób prawnych

2017 ◽  
Vol 21 ◽  
pp. 47-60
Author(s):  
Jan Ciaptacz
Keyword(s):  
Limited Liability ◽  
Joint Stock Company ◽  
Limited Liability Company ◽  
Stock Company ◽  
Judicial Practice ◽  
Corporate Body ◽  
Commercial Company ◽  
General Rules ◽  
Corporation Law ◽  
The Relationship

The relationship between corporate body without required number of members and general rules of representation of a legal entityThe point of this paper is to answer the question what are the consequences of representing the commercial company by a corporate body without the required number of members. The author analyses this problem considering the general rules of representation of Limited Liability Company and Joint-Stock Company. The Polish legal system does not contain clear regulation relating to consequences of acting in the name of the company without appropriate entitlement, that is why it is thought to be one of the most controversial problems in Polish corporation law. This paper contains critical analyses of different views formed in the doctrine and in the judicial practice and it is an attempt to solve the dilemma connected with companies’ relations with third parties, when the corporate body do not have the minimal required number of members.

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 Kedudukan Hukum Anak Perusahaan Badan Usaha Milik Daerah

Wajah Hukum ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 403
Author(s):  
Sigit Somadiyono
Keyword(s):  
Legal Status ◽  
Limited Liability ◽  
Regional Government ◽  
Holding Company ◽  
Legal Relationship ◽  
The Status ◽  
Owned Company ◽  
The Relationship ◽  
A Company ◽  
Laws And Regulations

Subsidiary is a company that was born due to the transfer or participation of majority shares by another company or it is called the parent company. There are no regulations related to subsidiaries in the laws and regulations related to companies or regarding Regional Owned Enterprises. This has resulted in confusion regarding the position of the regional-owned company subsidiaries, especially the unclear position of state finances in the subsidiary companies. The problem in this research is what is the legal status of ownership of a regional-owned company subsidiary? And what is the responsibility of the holding company of a Regionally Owned Company to its subsidiaries? The purpose of this study was to determine the legal status of the subsidiary and the responsibilities of the Regional Owned Company as the holding company. The research method used is normative juridical analysis of the laws and regulations and the theory of the jurists. From the results of the research, it is found that even though the status is a subsidiary of a Regional Owned Enterprise, the subsidiary is not owned by the Regional Government but has a private or private status, so that there is no special binding legal relationship between the Regional Government as a shareholder of a Regional Owned Enterprise and its owned subsidiary Regional owned enterprises. The responsibility of a Regional Owned Company as the holding company with its subsidiary is limited to the relationship between the shareholders and the company as stipulated in Law Number 40 of 2007 concerning Limited Liability Companies.

scholarly journals Expulsion of a Shareholder from a Limited Liability Company on Substantial Grounds

2020 ◽  
Vol 10 (2) ◽  
pp. 7-27
Author(s):  
Irakli Burduli ◽  
Natia Chitashvili
Keyword(s):  
Present Article ◽  
Civil Law ◽  
German Law ◽  
Limited Liability ◽  
Limited Liability Company ◽  
Common Goal ◽  
Legal Studies ◽  
Legal Nature ◽  
Legal Grounds

Abstract The present article is devoted to the research on the admissibility of expulsion of a partner from a limited liability company (LLC) based on the ground that is not envisaged in the charter, and on respective dogmatic normative grounds in Georgian law. The importance of research in legal studies and judge-made law1 is revealed in the fact that the situation in which the action of a partner is directed against the interests of the company and becomes an obstacle for the achievement of a common goal, and it becomes impossible to retain the partner remains outside of Georgian normative reality. The aim of the research requires an analysis of German law, assimilated in the context of the Georgian solution, as well as the description of civil legal grounds for exclusion and prerequisites for admissibility, a study of the legal nature of the society and dogmatic support to the application of the civil law regime for the termination of long-term contractual relations. The suggested Georgian solution in this matter shares the spirit of German law policy; however, it is outstanding in its individuality.

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