Sistem Administrasi Badan Hukum (SABH) adalah pelayanan publik yang diselenggarakan oleh Direktorat Jenderal Administrasi Hukum Umum Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia secara online. Penyelenggaraan ini diharapkan dapat terciptanya pelayanan publik yang cepat, akuntabel dan transparan. Penelitian ini dilatar belakangi pemikiran bahwa Perseroan Terbatas (PT) adalah badan hukum yang penting keberadaannya dalam menunjang pertumbuhan perekonomian namun pendiriannya perlu dikaji keamanan dan keabsahan dari komunikasi online SABH serta meneliti dasar-dasar hukum yang menunjang pelaksanaan SABH apakah sudah tercipta pelayanan publik yang cepat, akuntabel dan transparan menuju e-government Indonesia. Penelitian dilakukan dengan penelitian kepustakaan dengan pendekatan yuridis normatif. Dalam pelaksanaannya pendirian PT SABH secara absah diakui dalam peraturan perundang-undangan, dan cepat dalam pelayanannya. Namun SABH masih kurang aman dalam pegamanan komunikasi onlinenya dan ketiadaan laporan akuntabilitas secara berkala menyebabkan tidak dapat diukurnya akuntabilitas dan transparansi dari pelayanan SABH.

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Legal Body Administration System (SABH) is an on-line public service rendered by Directorate General of General Law Administration of the Ministry of Laws and Human Rights of Republic of Indonesia. This service provision is expected capable of fostering public service, which is fast, accountable and transparent. This research stems from notion of Limited Liability Companies (PT) as legal bodies, which their existence is paramount to support national economic growth. However, their establishment needs further review in terms of security and validity with regard to this online SABH service. The research is also to observe the legal standing underlying SABH. The fundamental question is whether SABH service is able of providing fast, accountable and transparent public service toward e-government Indonesia or not. The research is based on literature investigation with judicial normative approach. As for the establishment of limited liability companies (PT), its processing under online SABH mechanism is deemed to be valid according to laws and regulation. However, despite fast service delivery, this online system is lacking for communication security. Moreover, the absence of periodic accountability has prevented accountability and transparency assessment of this online SABH service.