Comparative Study of Sole Proprietorship Between Indonesia and the Netherlands

The Indonesian government at the end of 2020 has passed Law No. 11 of 2020 which was later replaced by Government Regulation in Lieu of Law (Perpu) Number 2 of 2022 which aims to be able to provide ease of doing business and improve Indonesia's ease of doing business index (EoDB) ranking in the global eyes. The form of ease of doing business is the presence of a new form of Sole Proprietorhip for MSEs in Indonesia, namely PT Perseorangan, resulting in a paradigm shift of Limited Liability Companies established by agreement with registration. This type of normative research uses a comparative study approach that examines business law related to comparing the Sole Proprietorship form of business entity in Indonesia and the Netherlands. Examine in terms of the form of regulations governing, the form of business entity to its taxation, to the advantages and disadvantages of Sole Proprietorship in both countries.