Notary's Responsibility for the Ratification of the Establishment of a Limited Liability Company Due to Discrepancies Between Authorized Capital and Paid-in Capital
Abstract
The practice of establishing a Limited Liability Company in reality still shows a discrepancy between the authorized capital and the issued and paid-up capital as stated in the deed of establishment. This condition has the potential to give rise to legal issues related to the validity of the deed and the responsibility of the Notary as a public official authorized to make authentic deeds. This study aims to analyze the responsibility of the Notary in the process of establishing a Limited Liability Company if there is a capital discrepancy, examine its legal implications for the validity of the deed, and identify forms of legal protection for the parties and third parties. This study uses a normative legal method with a statutory, conceptual, and case approach. Legal materials were obtained through literature studies and analyzed qualitatively using deductive reasoning. The results of the study indicate that the Notary is professionally, ethically, and legally responsible for ensuring the formal accuracy of the capital data in the deed, even though the material obligation to deposit lies with the shareholder. Capital discrepancies can cause administrative defects and open up the possibility of civil and ethical liability if negligence is proven. This study concludes that strict implementation of the principle of prudence by Notaries is the key to ensuring legal certainty and protection in the establishment of Limited Liability Companies.
Full Text:
PDFReferences
Journals:
Airlangga, W. I., Sihabudin, and L. D. Andreassari. ‘Limitation of Notary Obligation in Monitoring the Fairness of Limited Liability Company Service User Transactions’. Law and Safety 97, no. 2 (2025): 162–72. https://doi.org/10.32631/pb.2025.2.13.
Basyarudin, Basyarudin. ‘The Evolution and Significance of Notarial Law in Modern Legal Systems’. Law and Business 4, no. 1 (2024): 39–44. https://doi.org/10.2478/law-2024-0002.
Bedner, B. and Oomen, B. ‘Real Legal Certainty and Its Relevance: Essays in Honour of Jan Michiel Otto’. Law, Governance and Development Research 820 (2018). https://hdl.handle.net/1887/66819.
Chendra, Jane Elizabeth Priscillia, Nurfaidah Said, and Kahar Lahae. ‘Kepastian Hukum Dalam Perbuatan Hukum Atas Harta Bersama Pada Pembelian Dan Penjaminan Hak Atas Tanah’. Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 32, no. 2 (2020): 308. https://doi.org/10.22146/jmh.50865.
Dana Arta, Erlangga, Aju Putri, and Janti. ‘Normative Review of The Dissolution of Limited Companies Proposed by Shareholders’. Alauddin Law Development Journal 6, no. 2 (2024): 365–74. https://doi.org/10.24252/aldev.v6i2.47885.
Eka Ratna Putri, Benny Djaja, and Maman Sudirman. ‘Perlindungan Yuridis dan Peran Staf Notaris sebagai Saksi dalam Akta’. Majelis: Jurnal Hukum Indonesia 2, no. 2 (2025): 126–33. https://doi.org/10.62383/majelis.v2i2.675.
Fadlan, Billy, and Lina Jamilah. Tugas Dan Kewenangan DKP (Dewan Kehormatan Pusat) Dalam Penegakan Etik Notaris. (n.d. / Tanpa Tahun).
Gumilang, Tia Sanitra. ‘Pertanggungjawaban Notaris dan Akibat Hukum Pengesahan Pendirian Perseroan Terbatas Melalui Sistem Administrasi Badan Hukum’. Jurnal Lex Renaissance 4, no. 1 (2019). https://doi.org/10.20885/JLR.vol4.iss1.art8.
Hably, Rio Utomo, and Gunawan Djajaputra. ‘Kewenangan Notaris Dalam Hal Membuat Akta Partij (Contoh Kasus Putusan Mahkamah Agung Nomor: 1003 K/Pid/2015)’. Jurnal Hukum Adigama 2, no. 2 (2019): 482. https://doi.org/10.24912/adigama.v2i2.6562.
Hadi, Supriyanto, and James Yoseph Palenewen. ‘Responsibilities of Notaries in Making Company Deeds of Limited Liability Companies for Communities in Jayapura City’. International Journal of Multicultural and Multireligious Understanding 10, no. 5 (2023): 287. https://doi.org/10.18415/ijmmu.v10i5.4687.
Jurić, Dionis, and Mihaela Braut Filipović. ‘Limited Liability Companies in Croatia’. Central European Journal of Comparative Law 1, no. 1 (2020): 69–85. https://doi.org/10.47078/2020.1.69-85.
Kamran, Muhammad, Zainuddin, Sufirman Rahman, and Mulyati Pawennei. ‘Notary’s Responsibility In The Exercise Of Authority As An Authentic Deed Official’. Journal of Law and Sustainable Development 12, no. 4 (2024): e3342. https://doi.org/10.55908/sdgs.v12i4.3342.
Kurniawan, Agus. ‘Kewenangan Kepolisian Memanggil Notaris Untuk Mendapatkan Keterangan Dan Klarifikasi Terhadap Perkara Tindak Pidana’. Indonesian Journal of Criminal Law 1, no. 2 (2019): 89–99. https://doi.org/10.31960/ijocl.v1i2.245.
Kuswanto, Randy. ‘Tata Kelola Perusahaan dan Kinerja Finansial: Evaluasi Berdasarkan Keberagaman Gender dan Struktur Pengawasan’. Jurnal Paradox 8, no. 5 (2025). https://doi.org/10.57178/paradoks.v8i3.1500.
Louisa, Ruth Deta, and Mohammad Fajri Mekka Putra. ‘Pendirian Persero Perorangan Tanpa Akta Notaris Berdasarkan Undang-Undang Cipta Kerja’. Jurnal Ius Constituendum 8, no. 2 (2023): 185–206. https://doi.org/10.26623/jic.v8i2.6722.
Nazhiif Soemadji, Riani Talitha, Siti Hajati Hoesin, and Mohamad Fajri Mekka Putra. ‘Peran Notaris Dalam Legalitas Perseroan Pemegang Saham Tunggal Untuk Pembangunan Ekonomi Nasional’. Palar | Pakuan Law Review 7, no. 2 (2021): 355–72. https://doi.org/10.33751/palar.v7i2.4218.
Nikson Gans Lalu. ‘HUKUM DAN KEKUASAAN DALAM PERSPEKTIF FILSAFAT HUKUM PANCASILA’. Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat 11, no. 1 (2025): 1–17. https://doi.org/10.55809/tora.v11i1.395.
Nugraha, Putu Putri, and I. Nyoman Bagiastra. ‘Perlindungan Hukum Pegawai Notaris Sebagai Saksi Akta Otentik Dalam Proses Peradilan Terkait Kerahasiaan Akta Otentik’. Kertha Semaya : Journal Ilmu Hukum 10, no. 7 (2022): 1540. https://doi.org/10.24843/KS.2022.v10.i07.p06.
Oktavia, Dewi, and Irene Svinarky. ‘Analisis Yuridis Kedudukan Surat Pernyataan Setor Modal Sebagai Pengganti Bukti Setor Modal Dalam Pendirian Perseroan Terbatas Di Indonesia’. Jurnal Gagasan Hukum 3, no. 01 (2021): 59–70. https://doi.org/10.31849/jgh.v3i01.7504.
Pemayun, Cokorda Istri Ratih Dwiyanti, and I. Made Sarjana. ‘Tanggung Jawab Notaris Terkait Penyelundupan Hukum Dalam Hal Perjanjian Nominee’. Acta Comitas 6, no. 01 (2021): 142. https://doi.org/10.24843/AC.2021.v06.i01.p12.
Prakasa, Ragil Surya, Fatimah Hayati Farni, Ramizah Kamelia Gusherva, Apin Rahmat Daitu, and Rizky Bintang Aditya. ANALISIS TERHADAP TANGGUNG JAWAB DIREKSI DALAM PERSEROAN TERBATAS DAN PERSPEKTIF HUKUM KORPORASI. 5, no. 2 (2024).
Rendy Claudio Krisna Iroth, Nadhira Zahra Farida, and Ilham Daffi Syabana. ‘Perbandingan Pengaturan Hukum Terkait Skema Ponzi: Perspektif Indonesia dan Amerika Serikat dalam Perlindungan Investor’. JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 4, no. 1 (2025): 62–83. https://doi.org/10.55606/jhpis.v4i1.4826.
Rizky Amalia, and Anang Sulistyono. ‘Tinjauan Yuridis Tentang Saham Perseroan Yang Modal Dasarnya Berasal Dari Harta Bersama Ditinjau Dari Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas’. Jurnal Hukum dan Kenotariatan 6, no. 3 (2023): 1510–23. https://doi.org/10.33474/hukeno.v6i3.17843.
Samborski, Adam. ‘Board Members’ Responsibility In A Limited Liability Company. The Perspective Of Corporate Governance’. Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 21, no. 2 (2020): 47–57. https://doi.org/10.5604/01.3001.0014.2821.
Sari, Ratih Mega Puspa, Agus Iskandar Pp, Cindy Sandra Lumingkewas, and Mariani Mariani. ‘The Role of Notaries in Civil Agreements Legality and Validity of Deeds’. Jurnal Hukum Dan Keadilan 2, no. 3 (2025): 13–27. https://doi.org/10.61942/jhk.v2i3.321.
Thani, Shira, and Nabhani Yustisi. Reformasi Hukum Administrasi Negara dalam Mewujudkan Good Governance dan Kepastian Hukum di Indonesia. 5, no. 2 (2025). https://doi.org/10.56128/jkih.v5i2.531.
Tomášek, Petr. ‘Shareholders’ Power in Manage the Company’s Business in Private Limited Company – the Case of Czechia in an International Context’. AUC IURIDICA 71, no. 2 (2025): 153–67. https://doi.org/10.14712/23366478.2025.396.
Utama, Razhez Akbar Wildan, and Budi Santoso. ‘Analisis Yuridis Tanggung Jawab Direksi Terhadap Kepailitan Perseroan Terbatas Menurut Undang-Undang Nomor 40 Tahun 2007’. Notarius 15, no. 2 (2022): 1002–11. https://doi.org/10.14710/nts.v15i2.37014.
Wahyuni, Yuyun Sri. ‘Legitimasi Kekuasaan dalam Perspektif Max Weber pada Pemerintahan Kontemporer’. Journal Transformation of Mandalika 6, no. 12 (2025): 592–98. https://doi.org/10.36312/jtm.v6i8.5706.
Widiada, Made Pramanaditya, and Desak Putu Dewi Kasih. ‘Penyelesaian Konflik Norma Terkait Pengaturan Modal Dasar Minimal Pendirian Perseroan Terbatas Di Indonesia’. Kertha Semaya: Journal Ilmu Hukum 10, no. 3 (2022): 540. https://doi.org/10.24843/KS.2022.v10.i03.p05.
Yani, Ahmad, and Taupiq Qurrahman. ‘The Authority of the Honorary Council of the Indonesian Notary Association in Imposing Sanctions for Violation of the Notary’s Code of Ethics’. Veteran Law Review 4, no. 1 (2021): 1. https://doi.org/10.35586/velrev.v4i1.2696.
Zhornokui, Yu. M. ‘Problems of modern corporate legislation and prospects for its development’. Law and Safety 96, no. 1 (2025): 40–52. https://doi.org/10.32631/pb.2025.1.04.
Books:
Berle, Adolf, and Gardiner Means. The Modern Corporation and Private Property. Macmillan, 1932.
Dignam, Alan, and John Lowry. Company Law. Oxford University Press, 2015.
Habib Adjie. Membangun Ekosistem Hukum Kenotariatan Indonesia. Bintang Semesta Media, 2021.
Mardiasmo. Akuntabilitas & Transparansi Dalam Administrasi Publik. ANDI, 2018.
Mardiasmo. Manajemen Keuangan Daerah. ANDI, 2017.
Paul Davies and Sarah Worthington. Gower and Davies’ Principles of Modern Company Law. Sweet & Maxwell, 2016.
Penelope Reed and Jonathan Rickford. Company Law and Corporate Finance. Routledge, 2016.
Raymond Wacks. Comparative Company Law. Cambridge University Press, 2017.
S.I. Strong. Notarial Practice: Law and Procedures. LexisNexis, 2018.
Subekti. Hukum Dagang. Intermasa, 2010.
Sutedi, Adrian. Buku Pintar Hukum Perseroan Terbatas. Raih Asa Sukses, 2015.
Regulations:
Indonesia. Civil Code (Burgerlijk Wetboek). Staatsblad 1847 Number 23.
Indonesia. Government Regulation Number 43 of 2011 concerning Procedures for Submitting and Using the Name of a Limited Liability Company. State Gazette of the Republic of Indonesia 2011 Number 93.
Indonesia. Government Regulation Number 8 of 2021 concerning Authorized Capital of Companies and the Registration, Establishment, Amendment, and Dissolution of Companies that Meet the Criteria of Micro and Small Enterprises. State Gazette of the Republic of Indonesia 2021 Number 18.
Indonesia. Law Number 11 of 2020 concerning Job Creation. State Gazette of the Republic of Indonesia 2020 Number 245.
Indonesia. Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning the Office of Notary Public. State Gazette of the Republic of Indonesia 2014 Number 3.
Refbacks
- There are currently no refbacks.
Editorial Office: TABELLIUS: Journal of Law Room 2nd Floor Imam As Syafei Building Faculty of Law Universitas Islam Sultan Agung. Jln. Kaligawe KM. 4, Semarang City, Central Java, Indonesia. Phone +62 24 6583584 Fax +62 24 6582455
Email : tabelius@unissula.ac.id