ANALYSIS OF THE RESPONSIBILITY OF SHAREHOLDERS OF INDIVIDUAL LIMITED COMPANY AS TAX BEARERS

Authors

  • Humala Setia Leonardo Napitupulu Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Janice Clairine Tertia Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Hengky Himawan Hie Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia

Abstract

This study aims to determine the form of shareholder responsibility in an individual company in the event of tax collection on tax debts. This research is a normative juridical research based on library research to obtain secondary data. Data obtained from legal principles, regulations, and books were analyzed using qualitative methods. This qualitative research produces descriptive-analytical data. The results of the study show that the responsibility of shareholders in an individual company in the event of tax collection on tax debts does not have a value limit of the paid-up capital, even though there is no violation by the shareholders as referred to in the laws and regulations regarding limited liability companies.

Keywords: Shareholder’s responsibility, Individual Limited Company, Tax Bearer

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Published

2023-08-16

Issue

Vol. 2 No. 1 (2023)

Section

Articles