The government has issued the Job Creation Law. In Law, micro and small businesses can establish a legal entity company. This company is called sole proprietorship. establishment of proprietorship still difficult to distinguish from establishing limited liability based on Law Republic Indonesia Number 40 2007. One thing that becomes attention stakeholders responsibility proprietorships with lia...

This article examines the deferral value of an estate freeze. To be more specific, it models the value of the deferral of tax on future growth. From this model, we * Ling Chu is of Arthur Andersen LLP, Toronto; Glenn Feltham is of the University of Saskatchewan; and Robert Mathieu is of Wilfrid Laurier University. We would like to thank seminar participants at the University of Saskatchewan, th...

There is a need to investigate the regulation of legal accountability Sole Director who also founder company in micro and small Limited Liability based on Article 153 letter J Job Creation Law, because possibility an ill-intentioned trying protect his/her personal assets assuming liability only for shares he owns. Based aforementioned background, problems this study can be formulated as follow:...