Pertanggungjawaban Perseroan Perorangan Pasca Pergeseran Paradigma Perseroan Terbatas Sebagai Persekutuan Modal

Abstract

This study aims to find out the concept of individual corporate responsibility after the enactment of the Job Creation Law. This is a normative legal research that uses a conceptual and statutory approaches. This research concludes that there is an addition to the concept of a legal entity other than a Limited Liability Company, namely an individual company which can be established only with a single shareholder provided that it fulfills the criteria attached to Small Medium Enterprises (UMK). The response to the paradigm shift from the concept of capital partnership whereby a legal entity can be established by a single shareholder is apparently not something new after seeing article 7 paragraph (5) of the Limited Liability Company Law which explains that a Company can be established only with one shareholder entity, such as State Owned Enterprises (BUMN). Meanwhile, the liability for Individual Companies is limited to the shares or assets they own as long as there are no things that are excluded as stated in Article 153 J paragraph (2) of the Law on Job Creation in the ease of doing business cluster due to amendments to the Law on Limited Liability Companies.