
CORPORATE LAW
Take a deep dive into Indonesia's
All information is based from December 16, 2025

Corporate law in Indonesia..
governs the legal formation, operation, and dissolution of various business entities, with a strong focus on the Limited Liability Company (Perseroan Terbatas or PT). It is the body of legal rules and regulations that govern a company, such as its incorporation process, legal relationship between founders/shareholders and third parties, as well as other laws that hold its legal basis from Law No. 40 of 2007 concerning Limited Liability Companies.

Dutch Colonial Era (1602-1942)
The Dutch East India Company (VOC), founded in 1602 represented one of the earliest forms of corporate entities influenced by the Dutch commercial legal frameworks, especially the Wetboek van Koophandel (WvK).
Post-Independence
After gaining independence, Indonesia adopted the WvK after independence until a modernized corporate law was introduced. Rapid industrialization in the late 20th century pushed Indonesia for modernization in corporate rules.
Modern Era
UUPT No. 40/2007 is now the core of Indonesian corporate law, formalizing rules for limited liability companies, including shareholder protections, and transparency.
Legality Principle: No one can be punished unless their act is clearly criminalized by law beforehand
Territorial Principle: Criminal law is based on state sovereignty, where they are obliged to guarantee legal order and have the right to impose penalties on anyone who commits a crime within its territory.
Article 4 of Law 1/2023: Criminal provisions in the law apply to anyone who commits:
Criminal acts in Indonesia
Criminal acts on Indonesian ships or aircraft
Criminal acts in the field of information technology that occur in Indonesia
Nationality Principle: Indonesian citizens can be prosecuted for certain crimes committed abroad.
Accountability Principle: A person can only be punished if the crime was done intentionally or negligently and they were capable of taking responsibility.
Protection Principle/Passive National: Indonesia can prosecute foreign nationals who commit crimes abroad, if the victim is an Indonesian citizen or if the crime harms Indonesian national interests.




background/historical overview
key principles
Corporate law might sound like it’s only for CEOs or giant companies, but in reality, it affects almost every part of a young person’s life today, from starting small businesses, to joining their first jobs.
relevance to the youth
main ways Indonesian corporate law connects to modern youth:
1. Entrepreneurship and Start-ups
Many teens start small businesses, and corporate law teaches how to register a business, digital licensing, partnership agreements, profit sharing, online selling regulations and more legal protections if something goes wrong.
2. Career and Professional Development
When young individuals enter internships or part time jobs, corporate law helps them understand employment contracts, workplace responsibilities, and their rights as young workers. It also teaches them how companies must legally operate, which helps prevent unfair treatment or exploitation in the workplace. Under Indonesia’s corporate regulations, companies must clearly outline job descriptions, working hours, compensation, confidentiality rules, and conditions for probation or termination. Many youths often agree to unpaid overtime because they don’t understand what a lawful contract should contain. By understanding these, we can protect ourselves from unfair or unsafe work conditions.
3. Financial Literacy
With investment apps becoming popular, more youth purchase stocks, crypto, or digital assets online. Law No. 8 of 1995 on the Capital Market explains the rights of shareholders, such as receiving dividends, voting in company decisions, and being protected against corporate fraud. Understanding these basics help young investors avoid online investment scams, illegal trading platforms, and fake business opportunities. By learning about financial statements, risk, and corporate governance, we can stay informed and safe.
Corporate Law Cases in Indonesia
This section presents a list of corporate law case examples involving youth in Indonesia to illustrate how legal provisions are applied in practice.


GoTo IPO and Shareholder Protection
When PT GoTo Gojek Tokopedia Tbk went public, it became subject to Law No. 40 of 2007 on Limited Liability Companies and capital market regulations enforced by the Financial Services Authority (OJK). Corporate law requires the company to provide transparent and accurate disclosures, apply good corporate governance, and ensure equal treatment of shareholders, including minority investors. Issues surrounding valuation, share dilution, and governance after the IPO highlight how corporate law functions to safeguard investor rights and maintain trust in Indonesia’s capital market.
Small Enterprise Teen Founder Faces Partnership Dispute
A young entrepreneur established a small business with partners based largely on trust rather than clear legal agreements. As the business grew, disputes emerged over profit sharing, decision-making authority, and ownership percentages, with the founder feeling sidelined despite being the original creator of the business. Because the partnership structure and roles were not clearly documented in a formal deed or articles of association, the conflict escalated into a legal dispute. This case reflects a common corporate law issue in Indonesia’s UMKM sector, where founders fail to formalize business arrangements early on.
Further Readings
Law No. 40 of 2007 on Limited Liability Companies
Law No. 8 of 1995 on Capital Markets
Individual PT Definition and Legal Basis
GoTo IPO News
Works Cited
Abi Mulya. “Limited Liability Company Law in Indonesia: Legal Basis for Establishment and Operations | VOffice.” VOffice, 12 Nov. 2024, voffice.co.id/blog/en/limited-liability-company-law-in-indonesia/. Accessed 29 Dec. 2025.
“What Is an Individual PT: Definition, Benefits, and Procedures | VOffice.” VOffice, 15 July 2024, voffice.co.id/blog/en/individual-pt-definition/. Accessed 29 Dec. 2025.
Budidjaja, Tony, and Fakhrana Rahmiani. Corporate Governance and Directors’ Duties in Indonesia:..., Practical Law Country... Corporate Governance and Directors’ Duties in Indonesia: Overview Corporate Governance Trends. budidjajastatic.sgp1.digitaloceanspaces.com/2023/01/Corporate-Governance-and-Directors-Duties-in-Indonesia-Overview.pdf. Accessed 29 Dec. 2025.
Deni Welfin. “Perlindungan Hukum Bagi Investor Indonesia Pada Perusahaan Joint Venture Dalam Perusahaan Penanam Modal Asing.” UNES Law Review, vol. 6, no. 2, 2023, pp. 7178–84, https://doi.org/10.31933/unesrev.v6i2.1590. Accessed 29 Dec. 2025.
Reuters Staff. “Indonesia’s GoTo Says It Respects Ongoing Legal Process after Reports Authorities Raided GoTo’s Office.” Reuters, 11 July 2025, www.reuters.com/sustainability/society-equity/indonesias-goto-says-it-respects-ongoing-legal-process-after-reports-authorities-2025-07-11/.
Tenggara Strategics. “Analysis: GoTo Still Struggles to Escape the Clouds of Controversy.” The Jakarta Post, 12 Nov. 2025, www.thejakartapost.com/opinion/2025/11/13/analysis-goto-still-struggles-to-escape-the-clouds-of-controversy.html. Accessed 29 Dec. 2025.
THE LAW of the REPUBLIC of INDONESIA NUMBER 40 of 2007 CONCERNING LIMITED LIABILITY COMPANY by the GRACE of ALMIGHTY GOD the PRESIDENT of the REPUBLIC of INDONESIA. www.flevin.com/id/lgso/translations/Laws/Law%20No.%2040%20of%202007%20on%20Limited%20Liability%20Companies%20(BKPM).pdf.
UNDANG-UNDANG REPUBLIK INDONESIA. www.ojk.go.id/Files/box/keuangan-berkelanjutan/UU_PT_No_40_tahun_2007.pdf.
