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Examination over the corporation

Why the law provide this examination,


The Corpotation commits iollegal act shareholder/ =3rd party
--- request of examination
1 shareholder or more represent min 10% w. the voting right
--other party basws om the laws and regulation ,
---- attorney generals office for public interest
dissolution, liquidation and termination of status as legal entity :
dissolution (3)
-based on RUPS
- AOA expired
- court order
- revocation of insolvency by commercial judgment
-due to insolvent property bankrupt under insolvency as stipulated
in law concerning the bankruptcy and debt moratorium
-due to the revocation \of business license of a corporation- based
on prevailing laws and regulation
if dissolution occurs
- must be followed w. liquidation conduct by liquidator/ curator
- a corporation may not perform legal conducts, unless it is
required to settle all concerns of corporation in respect with
liquidation
investment law in indonesia:
law 25(2007) as umbrella of investment
-domestic investment , foreign investment
- principle
- investment goals
government basic policy
in the making basic policy, the government us : ( 4 answ)
treatment of investment.
Protection fr nationalization
(3)
-govt nationalize nor takeover any investor except through law
-required pay compensation
settle through the arbitration
investor rights:
right of certainty, legal certainty , protection
etc
investor oblige to ( 7)

investment facility frm govt for


: expand business&make new investmenr
forms of investment facilitiesL(7)
net income tax deduction made w/in certain period
import duty holiday reduction for raw material & imported capital
good
value added tac holiday
accelerated depreciation or amrttisation
propeety tax reduction
inv criteria dor the facilities: ( 10 pts)
to empoy plenty worker
high priority , etc
income tax holidaty ( dont have to pay the income tax/
import duty reduction ( facility )
al foreign investment only in form of pt. because the law is
there( 40/2007) & book record
additional ease of services for investors, government ( obtain 3)
land right- lease hold ( HGU
HGB ( buikding right
80 years rene
hak pakai
non approval renwal right
lease hold right for cultivation may transferred or mortgaged
building right( HGB can be mortgage and transferred. HGU tdk bs
jadi hak milik .
hak pakai:

indonesia challenges: disharmonity , bureaucract ( 6pts)


in fact regional by kabupaten)
regional autonomy [olicy :
artno.7 law no10/2004( hierachi of law)
jurisprudence isnt binding
foregn direcrt investment : PMA ( PT)
BKPM should granted approval first to changes PT to PMA

Regional licences : a general license conduct business( SIUP)


Operation permit:
Busiess license: issued by BKPM and required to be obtaine in order
production
Currency control :,
no foreign control in indonesia :
under no.24 of 1999- control the foreign currency

investment lsw no.25/2007

di atas 100 juta harus bayar,


offshore loans
the bnking systm
taxable net income
deduction
tax basic
similarities
luxury good sales
taxation lawno.42 year 2009
tax : residence :
a company is considered t
residency individual resident : 183 , 12 month

taxable income and rates : axed onworld wide inconme ---tax can be deducte read deductions ( oh

major categories non deductabkle expenses


depreciation category 1:50% declining or 25%
category 2;25% declining category 2, 3 4

capital gains taxation

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