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"Pada tanggal 16 Agustus 2007 Presiden Soesilo Bambang Yudhoyono menandatangani RUU Perseroan Terbatas yang disetujui oleh DPR, dan akibatnya itu menjadi UU No. 4 A Tahun 2 007 tentang Perseroan Terbatas hukum mencabut UU No. maka ada 1 Tahun 1995. Undang-undang ini memiliki 14 bab dan 161 artikel, dan memperkenalkan ketentuan baru pada, antara lain, responsibilites sosial dan lingkungan perusahaan (Cser). para legislator memiliki khusus didedikasikan Bab V dan Pasal nya 74 untuk efek ini, Cser didefinisikan sebagai komitmen perusahaan untuk berpartisipasi dalam berkelanjutan pembangunan ekonomi tujuan meningkatkan kualitas hidup dan environtment benefical untuk Perusahaan itu sendiri, masyarakat sekitar, dan masyarakat pada umumnya. Artikel ini membahas Cser sebagaimana diatur dalam UU Sehubungan i¡t Logika perseroan terbatas. Ini analisis perlunya penetapan itu dalam hukum dalam kaitannya dengan tujuan dari perseroan terbatas perusahaan.

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0n 16 August 2007 President Soesilo Bambang Yudhoyono signed the Bill of Limited Liability Company as approved by the Parliament, and consequently it become the Law No. 4 A of Year 2 007 regarding Limited Liability company The law revokes the then existing Law No. 1 of Year 1995. This Law has 14 chapters and 161 articles, and introduces new provision on, inter alia, corporate social and environmental responsibilites (CSER). The legislators have specifically dedicated Chapter V and its Article 74 to this effect, CSER is defined as commitment of the Company to participate in sustainable economic development the intention of increasing the living quality and benefical environtment for the Company itself, the surrounding communities, and public in general. This article discusses CSER as stipulated in the Law i¡t relation the Logic of a limited liability company. It analyzes the necessity of stipulating it in the law in relation to the objective of a limited liability company."

"Perseroan merupakan salah satu bentuk badan usaha, yang dibentuk untuk melakukan usaha semata-mata guna mencari keuntungan yang nantinya akan dibagikan dalam bentuk dividen kepada para pemegang saham yang telah sebelumnya menyisihkan sebagian harta mereka, untuk menjadi harta milik perseroan. Sebagai badan hukum, perseroan mempunyai hak dan kewajiban dalam masyarakat, dan dalam hal perseroan tidak melaksanakan tanggung jawabnya seusai dengan peraturan perundang-undangan yang berlaku, baik yang berhubungan dengan lingkungan hidup, masyarakat dan lingkungan sekitarnya maka akan terjadi benturan-benturan kepentingan dengan para pemangku kepentingan perseroan seperti pemerintah, komunitas sekitar, lembaga swadaya masyarakat dan masyarakat luas, dan terjadinya masalah sosial dan kerusakan lingkungan hidup, yang pada gilirannya menimbulkan berbagai masalah bagi pemerintah, masyarakat, lingkungan dan yang pasti bagi perseroan itu sendiri. Sebenarnya tidak ada perseroan yang dapat mempunyai usaha yang berkesinambungan ditengah-tengah masyarakat yang miskin, serta lingkungan hidup yang rusak, karena perseroan hanya dapat berkembang dengan baik dan memperoleh keuntungan yang memadai apabila masyarakat di mana perseroan itu berada juga berkembang, dan untuk berkembangnya masyarakat diperlukan adanya lingkungan hidup dan keadaan ekonomi yang baik dan berkembang. Undang-Undang nomor 40 tahun 2007 tentang Perseroan Terbatas mengatur mengenai tanggung jawab sosial dan lingkungan dalam pasal 74, yang mengatur bahwa perseroan yang menjalankan kegiatan usahanya di bidang dan/atau berkaitan dengan sumber daya alam wajib melaksanakan tanggung jawab sosial dan lingkungan, merupakan peraturan pertama didunia yang mewajibkan tanggung jawab sosial dan lingkungan, yang mungkin dimaksudkan oleh pembentuk undang-undang sebagai kepatuhan terhadap peraturan peraturan perundangan-undangan yang ada. Pengertian tanggung jawab sosial yang dimengerti di negara lain adalah melakukan hal yang baik bagi masyarakat melebihi kepatuhan terhadap peraturan yang berlaku yang berkaitan dengan aspek lingkungan, ekonomi dan sosial masyarakat. Penulis membahas "Creating Shared Value" suatu konsep yang berbeda dengan tanggung jawab sosial perseroan atau "Corporate Social Responsibility" dan pelaksanaannya oleh PT Nestlé Indonesia.

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A limited liability company is one of the forms of business entities, established solely to make profit which will be paid as dividend to its shareholders who have put aside part of their assets to become the asset of the formed limited liability company. As a legal body, a limited liability company has its rights and obligation in the society, and in the event that a limited liability company does not perform its responsibility in line with the prevailing laws and regulations relating to the environment, society and surrounding communities, conflicts of interest will occur with its stakeholders such as the government, surrounding community, non government organizations and the society at large. The occurrence of social problem and environmental destruction will cause problems to the government, society, community and for sure to the limited liability company itself. In fact, no limited liability company can have a sustained business in a poor society and damaged environment, since a limited liability company can only develop and gain sufficient profit if the society in which it exists has also developed well, and for the society to develop well it requires sustained environmental and good economic conditions. Law number 40 year 2007 on Limited Liability Company has introduced the concept of social and environmental responsibilities in its article 74, which stipulates that any limited liability company having its business undertakings in and/or relating to natural resources, is obliged to implement social and environmental responsibilities. This is the first law in the world that obliges social and environmental responsibilities, which might be intended by the law makers for limited liability companies to be in compliance with the prevailing laws and regulations. The understanding of corporate social responsibility as understood in other country is to do good for the society relating to the environment, economic and social aspects beyond compliance to prevailing regulations. The writer discusses "Creating Shared Value" a concept which is different from the "Corporate Social Responsibility" and its implementation by PT Nestlé Indonesia."

"Artikel ini menguji dan mengevaluasi pelaksanaan corporate social responsibility (CSR) I PT Freepot Indonesia dan menggali lebih jauh apakah pelaksanaan CSR tersebut dapat dikategorikan sebagai bagian dari sebuah pendekatan strategik atau sekedar reaksi terhadap kritik publik (Tanggungjawab diskresioner)...."

"Implementation of company registration shall be constrained because of differences in theinterpretation of the meaning of the provisions of Article 29 of Law No. 40 of 2007 on LimitedLiability Company, which determines that the registration of the company held by the Ministryof Justice and Human Rights. The provisions of Article 29 is interpreted by many practitioners aslex specialis of Act 3 of 1982 regarding Company Registration Requirement. The reality is not so.Company registration remains to be done pursuant to Act 3 of 1982. There are no provisions thatoverride or cancel that Act 3 of 1982 to enforce Article 29 of Law No. 40 of 2007. Each law urgencyis equally important. Act 40 of 2007 for the purpose of publication, while Act 3 of 1982 is to findout information about the company, either types of business activities, locations, shares and soforth. Registration of the company is still to be done on both the ministry under the provisions oflaw referred to.Implementasi wajib daftar perusahaan menjadi terkendala dikarenakan adanya perbedaanpenafsiran dalam memaknai ketentuan Pasal 29 Undang-Undang No.40 tahun 2007 tentangPerseroan Terbatas, yang menentukan bahwa pendaftaran perusahaan dilaksanakan olehKementerian Hukum dan Hak Asasi Manusia. Ketentuan Pasal 29 tersebut ditafsirkan olehbanyk praktisi sebagai lex specialis dari Undang-Undang No.3 tahun 1982 tentang Wajib DaftarPerusahaan. Realitasnya adalah tidak demikian. Pendaftaran Perusahaan tetap harus dilakukanberdasarkan Undang-Undang No.3 tahun 1982. Tidak ada ketentuan yang mengesampingkanatau membatalkan bahwa Undang-Undang No.3 tahun 1982 dengan berlakukan Pasal 29 Undang-Undang No.40 tahun 2007. Masing-masing undang-undang dimaksud memiliki urgensi yangsama pentingnya. Undang-Undang No.40 tahun 2007 untuk kepentingan publikasi, sedangkanUndang-Undang No.3 tahun 1982 adalah untuk mengetahui informasi tentang perusahaan, baikjenis kegiatan usaha, lokasi, saham dan lain sebagainya. Pendaftaran perusahaan adalah tetapharus dilakukan dikedua kementerian berdasarkan ketentuan undang-undang yang dirujuk."

"EU data protection law imposes a series of requirements designed to protect individuals against the risks that result from the processing of their data. It also distinguishes among different types of actors involved in the processing, setting out different obligations for each actor. The most important distinction in this regard is the distinction between "controllers" and "processors". Together, these concepts provide the very basis upon which responsibility for compliance with EU data protection law is allocated. As a result, both concepts play a decisive role in determining the potential liability of an organisation under EU data protection law, including the General Data Protection Regulation (GDPR). Technological and societal developments have made it increasingly difficult to apply the controller-processor model in practice. The main factors are the growing complexity of processing operations, the diversification of processing, services and the sheer number of actors that can be involved. Against this background, this book seeks to determine whether EU data protection law should continue to maintain the controller-processor model as the main basis for allocating responsibility and liability. This book provides its readers with the analytical framework to help them navigate the intricate relationship of roles, responsibility and liability under EU data protection law. The book begins with an in-depth analysis of the nature and role of the controller and processor concepts. The key elements of each are examined in detail, as is the associated allocation of responsibility and liability. The next part contains a historical-comparative analysis, which traces the origin and development of the controller-processor model over time. To identify the main problems that occur when applying the controller-processor model in practice, a number of real-life use cases are examined (cloud computing, social media, identity management and search engines). In the final part, a critical evaluation is made of the choices made by the European legislature in the context of the GDPR. It is clear that the GDPR has introduced considerable improvements in comparison to EU Directive 95/46. In the long run, however, further changes may well be necessary. By way of conclusion, a number of avenues for possible improvements are presented. Dr Brendan Van Alsenoy is a Legal Advisor at the Belgian Data Protection Authority and a senior affiliated researcher at the KU Leuven Centre for IT & IP Law, and co-editor of Privacy & Persoonsgegevens. He has previously worked as a legal researcher at the KU Leuven Centre for IT & IP Law, with a focus on data protection and privacy, intermediary liability and trust services. In 2012, he worked at the Organisation for Economic Co-operation and Development (OECD) to assist in the revision of the 1980 OECD Privacy Guidelines."

"Skripsi ini menganalisis implementasi pengaturan penanggung pajak dari para wajib pajak Entitas berbentuk Perseroan Terbatas berdasarkan undang-undang perpajakan Indonesia. Di Skripsi ini juga penulis mengkritisi penataan dan penerapan aransemen Penanggung Pajak dari Wajib Pajak badan berbentuk Perseroan Terbatas. Penulisan Ini menggambarkan bagaimana hukum dan peraturan di Indonesia, yang mengatur secara khusus menyiratkan ketentuan dari Penanggung Pajak terdapat pengalihan hak dan kewajiban dari Wajib Pajak badan yang berbentuk perseroan Terbatas untuk penanggung pajak. UU KUP dan UU PPSP sebagai satu kesatuan peraturan perpajakan dan pedoman peraturan, tidak mengakui penagihan pajak dengan surat paksa yang dapat diminta terhadap wajib pajak badan berbentuk Perseroan Terbatas, tetapi hal ini dilakukan langsung kepada Penanggung Pajak. Para pembuat undang-undang harus memahami bahwa sebuah perusahaan Terbatas adalah subjek hukum yang dapat melaksanakan hak dan kewajiban, terpisah dari perseorangan sebagai organ Perseroan Terbatas.This thesis analyzes the implementation of tax payer arrangements for entity taxpayers in the form of Limited Liability Companies based on Indonesian tax law. In this thesis, the authors also criticize the arrangement and application of the tax bearer arrangement of corporate taxpayers in the form of a Limited Liability Company. This writing describes how the laws and regulations in Indonesia, which specifically regulate the provision of tax bearers, imply the transfer of rights and obligations from corporate taxpayers in the form of limited liability companies to taxpayers. The KUP Law and the PPSP Law as an integral part of the taxation regulations and regulatory guidelines, do not recognize tax collection by compulsory warrant for corporate taxpayers in the form of Limited Liability Companies, but this is done directly to the tax bearer Lawmakers must understand that a Limited Liability company is a legal subject that can exercise rights and obligations, separate from an individual as an organ of a Limited Liability Company."

"ABSTRAKPenelitian ini dilakukan untuk melihat pengaruh corporate social responsibilitiesterhadap keberlanjutan perusahaan (corporate sustainability). Penelitian inimenggunakan sampel perusahaan terbuka di Indonesia dalam sektor manufakturdengan rentang waktu tahun penelitian 2012-2014. Hasil penelitian menunjukkanbahwa pengungkapan corporate social responsibilities terbukti berpengaruh positifsignifikan terhadap corporate sustainability. Hal ini disebabkan pengungkapancorporate social responsibilities dinilai dapat meningkatkan nilai ekonomisnyadiiringi dengan kinerja sosial dan lingkungan yang mampu menurunkan probabilitasdefault perusahaan sehingga pada akhirnya membentuk suatu keberlanjutan.

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ABSTRACTThe purpose of this research is to analyze the impact of corporate socialresponsibilities on corporate sustainability. This research observes themanufacturing companies which are listed on Indonesia Stock Exchange in the year2012 to 2014. The result indicates that the corporate social responsibilitiesdisclosure have a positive significant impact on corporate sustainability. Thedisclosure of corporate social responsibilities is believed to improve the economicvalue alongside with social and environmental performances of the firm. Therefore,the corporate sustainability can be made by lowering the probability of default inthe firm."

"ABSTRAKTulisan ini menganalisis bagaimana peraturan perundang-undangan terkait lingkungan hidup di Indonesia dan di negara lain mengatur mengenai pertanggungjawaban pidana korporasi dan pengurus korporasi. Di Indonesia, ketentuan dalam peraturan perundang-undangan serta putusan pengadilan masih kerap gagal dalam membedakan pertanggungjawaban pidana untuk korporasi dan pengurus korporasi. Dalam praktiknya, pengurus korporasi dapat dipidana atas tindakan korporasi tanpa dibuktikan adanya kesalahan dan bahkan tanpa dijadikan terdakwa terlebih dahulu. Padahal, terdapat teori yang berbeda untuk membebankan pertanggungjawaban pidana kepada korporasi dengan pengurus korporasi. Mengacu kepada peraturan perundang-undangan dan putusan Australia dan Inggris serta teori-teori pertanggungjawaban pidana, tulisan ini mengkritik peraturan perundang-undangan dan putusan pengadilan Indonesia terutama dalam lingkup pencemaran dan perusakan lingkungan. Seharusnya pengurus korporasi hanya dapat dipidana apabila terlibat dalam pencemaran lingkungan yang dilakukan oleh korporasi, dan bukan semata-mata karena jabatannya sebagai direktur dalam korporasi. Tulisan ini menyarankan diperjelasnya ketentuan pertanggungjawaban pidana korporasi dan pengurus korporasi terutama terkait dengan lingkungan hidup.

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ABSTRACTThis thesis analyses how environmental regulations in Indonesia and other States respectively regulate corporate criminal liability and director 39 s criminal liability. Indonesian regulations and courts often fail to distinguish between corporate criminal liability and director 39 s criminal liability. In practice, director 39 s may be held guilty without being at fault or even without being made a defendant for a corporate crime. Based on Australian and English regulations and courts decisions as well as theories on criminal liability, this writing criticizes Indonesian regulation and court decisions especially with regards to environmental pollution. A director should only be convicted if the director is involved in the environmental pollution done by the corporation, and not merely because of his or her position as the director of the corporation. This writing provides a recommendation in light of the uncertainty surrounding corporate criminal liability and director 39 s criminal liability especially in the context of environmental law in the hope to provide clarity on the matter. "

"Corporate is a legal personality or legal entity created by more than a person and legalised by government ,with its property separated by that of owner, shareholder,board of directors and board of trutees...."