| dc.description.abstract | According to Law 17 of 2003 concerning State Finances which is strengthen by Constitutional Court Decision Number 62/PUU-XI/2013 and Number 48/PUU-X1/2013, state assets that still included in the state finance scope still have to pass the supervision of the government. However, based on Law Number 19 of 2003 about State-Owned Enterprise, Holding State Owned Enterprises does not include as State Owned Enterprises which make Holding State Owned Enterprises should refer to Law No. 40 of 2007 on Limited Liability Company. With the status of Holding SOEs as limited liability company as a legal entity of its own, then the law should treat the owner or shareholders and management or directors, separate from the limited liability company itself. Thus, this research was made to analyze and give a clearer view of the legal status of the state financial in Holding SOEs based on Government Regulation no. 72 of 2016. The method approach of this research will be using the juridical normative approach with literature studies as the methods of collecting data in this research which done in order to obtain legal materials and also any possible knowledge or information in a form of books, journals, news, documents, and others. In the process of analyzing this research, will be using the qualitative method of analysis where the data that have been provided will be collected and will be described in the form of information and explanations which is reviewed by experts, legal theories, and researcher's arguments. Then qualifying it and connecting the theory or doctrine related to the formulation of the problem in this study, as well as making conclusions to determine the results and also a recommendation. The result of this thesis is that Both the State Finance Law and also Constitutional Court Decision Number 62/PUU-XI/2013 and Number 48/PUU-X1/2013 are contradicted with Holding State Owned Enterprises nature as a Legal entity which has a limited responsibility, where basically the founders or shareholders or members of a corporation are not personally responsible for corporate losses or debts. In this context, if the corporation is a Limited Liability Company, the responsibility of the shareholders is limited to the shares it owns in the company which in this case is the State. | en_US |
