Renaissance: Journal of Indonesian Culture, Society and Communication Renaissance: Journal of Indonesian Culture, Society and Communication 3164-6964 Media Digital Publikasi Indonesia comparative-study-of-sole-proprietorship-between-indonesia-and-the-netherlands 10.58905/renaissance.v1i1.672 Comparative Study of Sole Proprietorship Between Indonesia and the Netherlands Akbar Ihza Qurnia 1 Multazam M. Tanzil 1 Law Study Program, University of Muhammadiyah Sidoarjo, Sidoarjo, Indonesia 19 05 2026 1 1 1 7 © 2026 Media Digital Publikasi Indonesia 2026 This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License.

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.

 sole proprietorship individual limited liability company eenmanszaak business form sole indonesia proprietorship ease Full Text & Preserved Archival Statement

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.

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