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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Journal of Law, Poliitic and Humanities
Tetti Samosir
Pancasila University
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Amendments to the Articles of Association and Corporate Data of a Limited Liability Company Without the Approval of Series A Shareholders (Case Study of Decision Number 79/Pdt.G/2021/PN JKT SEL) Farhatin Ladia; Maya Rosinta; Fildza Nur Amalia; Anindita Prameswari; Tetti Samosir
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 25 No. 1 (2026): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v25i1.6520

Abstract

a Limited Liability Company is regulated under Law Number 40 of 2007 concerning Limited Liability Companies. In a Limited Liability Company, there is a capital partnership consisting of Authorized Capital and Issued/Paid-up Capital. In determining an agenda at the General Meeting of Shareholders (GMS), shares play a significant role in determining the outcome of resolutions. Shares are classified according to the share classifications stipulated in Article 53 paragraph (4) of the Company Law. In decision-making, voting shares are required. The research method used in this study is normative juridical research by examining secondary data through library research. The legal materials used are based on statutory regulations and literature materials such as books, journals, and other references. The validity of changes to the management structure without the approval of the majority shareholders is generally considered invalid. Important aspects that must be considered relate to the procedures of the GMS, namely the summons procedure; the implementation of the GMS, including attendance quorum, approval quorum, and the venue of the GMS; and the submission of data into the Legal Entity Administration System (SABH). If these procedures have been carried out in accordance with the applicable laws and regulations, then the changes to the management structure may still be deemed valid. However, in this case, the changes to the management structure were invalid because shareholders holding voting rights were not involved in the decision-making process regarding the changes to the management structure. The liability of the Notary who executed the deed of amendment to the management structure without a valid GMS may result in civil sanctions, causing the deed executed by the Notary to become null and void by operation of law.
Reconstruction of Indonesian Tax Law Based on The Principle Of Distributive Justice To Establish A Welfare State In The Framework of The Rule of Law Ery Pamungkas; Tetti Samosir; Fontian Munzil; Maslihati Nur Hidayati
Journal of Law, Politic and Humanities Vol. 6 No. 2 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i2.2670

Abstract

Amidst efforts to establish a welfare state, the current tax system actually creates economic injustice through the dominance of regressive indirect taxes, asymmetric law enforcement, and a transparency deficit that weakens public legitimacy. This study uses a dogmatic research method and deeply analyzes the vertical and horizontal consistency between legal norms and tax practices. The study was conducted using a textual and conceptual approach, as well as an assessment of the harmonization of various related regulations. The results show a disharmony between the constitutional mandate demanding distributive justice and consumption tax policies and weak enforcement against corporate tax avoidance. This phenomenon is exacerbated by limited transparency and accountability in the use of tax funds, leading to a crisis of public trust. The paper recommends a comprehensive reconstruction of the tax system, including strengthening progressive taxation, equal law enforcement, increasing fiscal transparency, harmonizing regulations, and adopting international practices, so that the tax system can function optimally as an instrument for redistributing welfare in accordance with the principles of the Pancasila rule of law.
Co-Authors Anindita Prameswari Ery Pamungkas Farhatin Ladia Fildza Nur Amalia Fontian Munzil Maslihati Nur Hidayati Maya Rosinta