<![CDATA[This paper discusses about the legal implications of the obligation to determine the beneficial owner in a partnership firm, within the context of the joint and several liability of partners as regulated in Article 18 of the Indonesian Commercial Code (KUHD). The study is motivated by increasing demands for business transparency in the digital and globalization era, as well as the introduction of new regulations through Presidential Regulation No. 13 of 2018 and Minister of Law and Human Rights Regulation No. 15 of 2019. As a non-legal entity business form, a firm is fundamentally based on the principle of joint and unlimited liability among its partners. However, with the mandatory determination of a beneficial owner, there arises a potential disharmony between private law, which governs joint and several liability, and public law, which demands the identification of specific individuals as the ultimate controllers. This study employs a normative juridical approach by examining relevant laws and regulations. The findings indicate that the obligation to identify a beneficial owner has significant legal implications, including clarifying individual accountability within the firm, reinforcing the principle of piercing the corporate veil, and potentially shifting the traditional principle of joint and several liability. Therefore, regulatory harmonization is necessary to avoid normative conflicts and ensure legal certainty in business practices, particularly for micro, small, and medium enterprises (MSMEs) that commonly use the partnership form. Keywords: partnership firm, beneficial owner, joint and several liability, corporate law, transparency]]>
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