Tak jarang pengusaha membentuk persekutuan komanditer ketika memulai kegiatan usaha. Seiring berkembanganya kegiatan usaha tak jarang dilakukan restrukturisasi menjadi perseroan terbatas dengan memasukan persekutuan komanditer sebagai modal perseroan terbatas. Namun minimnya peraturan pemasukan persekutuan komanditer sebagai modal perseroan terbatas menyebabkan terjadinya ketidakpastian hukum. Dengan demikian, dibutuhkan ketentuan yang mengatur prosedur pemasukan persekutuan komanditer sebagai modal perseroan terbatas. Penulisan tesis menggunakan penelitian kualitatif dengan metode yuridis normatif.

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It is common for entrepreneurs to establish a limited partnership (commanditaire vennootschap) when starting a business. As the development of its business activities, it is often the limited partnership be restructured into a limited liability company by subscribing the limited partnership into the limited liability company's capital. However, the lack of regulation regarding the subscription of a limited partnership into a limited liability company's capital has caused legal uncertainty. Therefore, it is necessary to have a regulation which governs about the subscription of a limited partnership into a limited liability company's capital. This thesis is using qualitative research with normative juridical method.