Limited liability company is a business organization that has a formal legal entity owned by a minimum of two people with the responsibility which is valid only on private property without involving the company or individual that is in it. In the PT owners of capital do not have to lead the company, as they may appoint another person outside of the owners of capital to become leaders. To establish PT / perseroan, limited amount of capital needed at least a certain amount and variety of other requirements.
Characteristics and properties:
- Liability limited to the capital without involving personal property
- Capital and large size companies
- Company's survival is in the hands of the shareholders
- Can be led by people who do not have the stock
- Easy ownership changes hands
- Easy to find employment for the employee / employees
- Profits distributed to shareholders / stock
in the form of dividends
- The power of the board of directors is greater than the power of shareholders
- Difficult to disperse
- Double taxation on income tax / pph and dividend tax
- is a collection of capital in the form of shares and with the legalization of such by the Minister, it has obtained the legal entity status
- the name of PT to be established must be checked in advance to avoid the occurrence of common names