HAL-HAL POKOK PENDIRIAN PERSEROAN TERBATAS DI INDONESIA - Niru Anita Sinaga (JURNAL ILMIAH HUKUM DIRGANTARA, 2018)
Abstrak :Dunia usaha saat ini mengalami perkembangan yang sangat pesat. Dalam menjalankan usahanya para pengusaha banyak memilih dalam bentuk Perseroan Terbatas, antara lain karena:  Modal/saham, memiliki kekayaan yang terpisah dari kekayaan para perseronya, pemegang saham memiliki tanggung jawab yang terbatas, adanya pemisahan fungsi antara pemegang saham dan pengurus atau direksi, memiliki komisaris yang berfungsi sebagai pengawas, serta kekuasaan tertinggi berada pada Rapat Umum Pemegang Saham (RUPS). Perseroan terbatas adalah:  Badan hukum yang merupakan persekutuan modal, didirikan berdasarkan perjanjian, melakukan kegiatan usaha dengan modal dasar yang seluruhnya terbagi dalam saham, dan memenuhi persyaratan yang diterapkan dalam undang-undang. Perseroan Terbatas merupakan subjek hukum yang berstatus badan hukum, yang pada gilirannya membawa tanggung jawab terbatas bagi para pemegang saham, anggota Direksi dan Komisaris, yaitu sebesar saham yang dimasukkannya ke dalam Perseroan tersebut. Agar maksud dan tujuan pendirian suatu Perseroan Terbatas dapat tercapai maka harus memperhatikan beberapa persyaratan yang ditetapkan dalam UU Perseroan Terbatas. Maksud dan tujuan serta kegiatan usaha tidak bertentangan dengan ketentuan peraturan perundang- undangan, ketertiban umum, dan atau kesusilaan. Pengaturan dibidang Perseroan Terbatas telah mengalami beberapa kali perubahan. Saat ini diatur dalam Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas menggantikan undang-undang terdahulu, dengan maksud agar lebih sesuai dengan perkembangan hukum saat ini dan dapat mengakomodasi kebutuhan masyarakat. Pengaturan tentang Perseroan Terbatas telah diatur sedemikian rupa, namun dalam pelaksanaannya sering mengalami permasalahan. Untuk mengatasi permasalahan tersebut haruslah mengetahui hal-hal pokok pendirian Perseroan Terbatas di Indonesia, antara lain:  Perseroan Terbatas secara umum; Unsur-unsur Perseroan Terbatas; Prosedur dan tata cara pendirian; Syarat-syarat pendirian Perseroan Terbatas; Modal dan saham; Organ-organ Perseroan Terbatas; Rapat Umum Pemegang Saham (RPUS), Direksi, Dewan Komisaris; Go public Perseroan Terbatas: Tata cara dan prosedur go public, Konsekuensi perseroan yang go public; Penggabungan, peleburan, pengambilalihan, pemisahan, pemeriksaan dan pembubaran Perseroan Terbatas.Kata kunci: Hal-hal pokok, Perseroan TerbatasAbstract : The business world is currently experiencing rapid growth. In carrying out their business, many entrepreneurs choose     in the form of a Limited Liability Company, among others because: Capital / share, having wealth separated from the wealth of their partnership, shareholders have limited responsibility, the separation of functions between stockholders and managers or directors, has a commissioner which functions as a supervisor, and the highest authority is at the General Meeting of Shareholders (GMS). The limited liability company is: a legal entity which is a capital alliance, established under an agreement, engages in business activities with a substantially all-share capital, and meets the applicable requirements of law. Limited Liability Company is a legal subject with the status of a legal entity, which in turn carries limited liability for shareholders, members of the Board of Directors and Commissioners, which is equal to the shares entered into the Company. In order to achieve the aims and objectives of establishing a Limited Liability Company, it must pay attention to several requirements stipulated in the Limited Liability Company Law. The aims and objectives as well as business activities do not contradictory with the provisions of laws and regulations, public order and / or morality. The arrangements in the Limited Liability Company have been amended several times. Currently regulated in Law Number 40 Year 2007 regarding Limited Liability Company replaces the previous law, with the intention to be more in line with current legal developments and can accommodate the needs of the community. The regulation of Limited Liability Company has been arranged in such a way, but in its implementation often experience problems. To solve this problem, it must know the main points of the establishment of Limited Liability Company in Indonesia, among others: Limited Liability Company in general; Elements of a Limited Liability Company; Procedures and setting of establishment; Conditions for the establishment of a Limited Liability Company; Capital and shares; Organs of a Limited Liability Company; General Meeting of Shareholders (GMS), Board of Directors, Board of Commissioners; Go public Limited Liability: Procedures and procedures go public, Consequences of the company go public; Merger, consolidation, acquisition, segregation, inspection and dissolution of Limited Liability Company.Keywords: Key points, Limited Liability Company