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"Pembahasan dalam skripsi ini adalah mengenai praktik penindasan terhadap pemegang saham (oppression atau reverse oppression) dalam perseroan terbatas di Indonesia. Dalam UU No. 40 Tahun 2007 tentang Perseroan Terbatas tidak diatur mengenai oppression, namun pada praktiknya, oppresion dan reverse oppression diakui dalam pertimbangan majelis hakim dalam putusan-putusan pengadilan di Indonesia. Penelitian ini adalah penelitian yuridis normatif dengan tipologi penelitian deskriptif. Berdasarkan hal tersebut, penulis mengajukan pokok permasalahan, yaitu: 1. Bagaimana pengaturan hak pemegang saham dalam UU No. 40 Tahun 2007 tentang Perseroan Terbatas?; 2. Bagaimana ketentuan dan jenis oppression di negara Singapura dan Australia?; 3. Bagaimana pengaturan oppression dalam UU No. 40 Tahun 2007 tentang Perseroan Terbatas?; 4. Bagaimana praktik oppression dan reverse oppression terhadap pemegang saham dalam perseroan terbatas di Indonesia? Berdasarkan kasus yang dianalisis, penulis memperoleh kesimpulan bahwa kasus-kasus terkait praktik oppression dan reverse oppression di Indonesia diajukan atas dasar perbuatan melawan hukum yang mana kurang sesuai untuk menjamin keseimbangan dan keadilan bagi para pihak yang berperkara dan juga perseroan.

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The discussion of this academic thesis is about the practice of oppression and reverse oppression towards the shareholders in a limited liability company in Indonesia. Oppression is not regulated in Law No. 40 of 2007 regarding Limited Liability Companies, but in practice, oppression and reverse oppression are recognized by the judge considerations in court. This research is a normative juridical with a desciptive tipology. Based on the problems, the writer proposed the main issues, which are: 1. How is the regulation regarding shareholders rights based on Law No. 40 of 2007 regarding Limited Liability Company?; 2. How is the regulation and types of oppression in Singapore and Australia?; 3. How is the regulation regarding oppression based on Law No. 40 year 2007 regarding Limited Liability Company?; 4. How does the practice of oppression and reverse oppression towards the shareholders in limited liability in Indonesia? Eventually, the writer came to the conclusion that the cases related to the practice of oppression and reverse oppression in Indonesia proposed on the basis of tort, which is not appropriate to ensure the balance and fairness to the parties and the company itself."

"Pemilihan judul ini untuk memperoleh gambaran dari permasalahan-permasalahan yang mungkin timbul sehubungan dengan pembubaran perseroan dan likuidasi, yang dibatasi yaitu pembubaran perseroan dan likuidasi yang dilakukan atas inisiatif perseroan sendiri. Bahwa pembubaran perseroan dan likuidasi diatur dalam Undang Undang Nomor I tahun 1995 tentang Perseroan Terbatas dan Peraturan Pemerintah No. 27 tahun 1998 tentang Penggabungan, Peleburan dan Pengambilalihan Perseroan Terbatas. Namun dalam prakteknya pada proses pembubaran perseroan dan likuidasi banyak terdapat permasalahanpermasalahan yang tidak tertampung dalam peraturanperaturan dimaksud di atas. Permasalahan-permasalahan dimaksud antara lain (i) tidak adanya kepastian kapan bubarnya badan perseroan, hal mana penting diatur karena pada kenyataannya masih terjadi tindakan (-tindakan) hokum pada proses pembubaran perseroan dan likuidasi,(ii) masalah likuidator, yaitu siapakah yang dapat menjadi likuidator, apakah perseroan terbatas dapat menjadi likuidator, bagaimana bila likuidator mengundurkan diri, (iii) bagaimana perlindungan hukum terhadap pihak ketiga yang mempunyai tagihan kepada perseroan, dan (iv) masalah pajak dan tagihan pajak. Permasalahan-permasalahan mana merupakan hal yang menarik dibahas dan dicari upaya-upaya penyelesaiannya. Karena dengan melihat apa yang diuraikan di atas, pembubaran perseroan dan likuidasi tidak hanya melibatkan perseroan dimaksud saja akan tetapi kreditur dan atau pihak ketiga amat berkepentingan. Diharapkan dengan penulisan tesis ini permasalahan-permasalahan tersebut dapat dicari upaya-upaya penyelesaiannya"

"ABSTRACTThe increase of Foreign Direct Investment (FDI) was improved greatly year to date in our country. Despite of the positive development, there was anomalous condition in Indonesia. On the one side, the Indonesian government seriously done huge efforts to increase FDI realization with special facilities, but on the other side, many foreign companies in terms of Foreign Investment Company did not pay Corporate Income Tax and file Income Tax Return which shown a tax loss for long times. Those anomalous phenomenon was occured hypothetically due to the practice of tax avoidance by those companies policy. This research aim to capture practice of tax avoidance by the Foreign Investment Company. The research methods using qualitative instrument and participa­tory observations. Qualitative instrument includes indepth interview with the key informants. This research result indicates there are five practices of tax avoidance which commonly performed through a scheme of transfer pricing, thin capitalization, treaty shopping, controlled foreign corpo­ration (CFC), and the use of tax heaven countries. Those tax avoidance practice was occured by using the loopholes of Indonesian tax regulation. Another result of this research also depicts our understanding on the close relationship between subsidiary company with its parent company abroad. For further research as theoritical implication, next researcher should be able to combine quantiative as well as qualitative method in order to have robust research result and rigor recommendation. "