Transformation of Limited Partnership Regulations: Impact of Minister of Law and Human Rights Regulation No.17/2018, Registration Inequality, Tax Obligations, and Legal Consequences

Abstract

The legal developments related to Limited Partnership (Persekutuan Komanditer or CV) in Indonesia, following the enactment of Regulation of the Minister of Law and Human Rights No. 17 of 2018, establish new tasks in the submission of name requests, registration of establishment deeds, and changes to the articles of association of CV through the Business Entity Administration System (SABU) and the Online Single Submission (OSS) application. In this research, employing a normative juridical and empirical approach with a descriptive-analytical method, the aim is to understand the impact of this regulation on the CV registration process and the legal status of previously registered CVs. Research findings highlight that the regulatory changes mandate new CVs to submit requests and re-register through SABU and OSS, using names already registered in the District Court according to the Commercial Code (KUHD). The legal status of existing CVs becomes invalid without electronic re-registration with the Ministry of Law and Human Rights. Regulation from Regulation of the Minister of Law and Human Rights No. 17 of 2018 also stipulates the obligation of CV registration through SABU and OSS, including the name reservation stage before the re-registration process. However, for CVs still registering through local courts, they are required to re-register, and in case of name similarities, they must change their CV names. Injustice is evident for CV owners registered earlier, resulting in losses as the name changes can impact widely recognized identities. In the context of CV tax obligations, compliance such as having a Taxpayer Identification Number (NPWP), Value Added Taxable Entrepreneur (PKP) status, accurate bookkeeping, self-assessment of Income Tax (PPh), collection and withholding of Income Tax, tax payment following procedures, and tax return (SPT) reporting is crucial. Through a tax violation case involving CV Mitra Sejati, it was found that the Semarang District Court imposed strict criminal sanctions in response to tax violations. This decision reflects the seriousness of enforcing tax laws and ensuring justice in the CV business environment in Indonesia.