The existence of a Company as a legal entity with a commercial purpose in a state holds an important role in developing the national economy. Such existence must be supported with a comprehensive regulatory framework that able to ensure legal certainty of every legal action relating to a Company. The prevailing regulations relevant to a Company includes, among others, the valuation of a Company’s shares, which hold a significant role either to the Company itself, the shareholders, and other third parties, especially in investing into or doing a business activity. Therefore, this research is drafted to discuss the legal aspects in valuation of a Company’s shares in Indonesia. This research used a descriptive method with a qualitative approach.
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