Perseroan Terbatas merupakan badan usaha yang berbadan hukum, sehingga Perseroan Terbatas termasuk dalam subjek pajak. Pengaturan terkait pajak dalam Perseroan Terbatas sudah ditetapkan dan sesuai dengan kententuan peraturan yang ada. Pajak Perseroan Terbatas dihitung dari jumlah pendapatan yang diperoleh Perseroan Terbatas tersebut dalam satu tahun operasi. Pengenaan pajak dalam usaha Perseroan Terbatas harus dilaksanakan dalam perolehan dan juga pendapatan Perseroan Terbatas terdapat Pajak yang harus dikeluarkan yang merupakan termasuk dalam kepentingan Perseroan Terbatas tersebut juga. Kewajiban perpajakan bagi perusahaan yang telah dinyatakan pailit telah diatur dalam ketentuan Peraturan Perundang-undangan, berdasarkan pada  Pasal 32 Ayat (1) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Perseroan Terbatas yang dinyatakan Pailit dalam kepengurusannya telah dihentikan, maka dengan sendirinya Perseroan Terbatas tersebut tidak lagi dapat melakukan kegiatan usaha untuk dapat menghasilkan sebuah keuntungan yang menjadi sumber kewajiban pajak dari Perseroan tersebut. Perseroan sebagai badan hukum tidak lagi dapat dibebani pajak, terkecuali tetap membayar pajak yang masih terutang sebelum dinyatakan pailit.

The difficulty of obtaining or using the earth's surface in urban areas has resulted in people starting to look for a number of plots of land below the earth's surface. Thus, a development breakthrough innovation is needed that can address the development of community needs, namely the space below the earth's surface. The use of basements, namely UUPA, automatically refers to property rights in discussing the use of basements. The aim is to find a system for granting land rights or management rights to basements in Law Number 5 of 1960 concerning Basic Agrarian Regulations and Law Number 11 of 2022 concerning Job Creation for individuals. This research is a normative juridical research with collection techniques from the literature which consists of primary and secondary legal materials. The results of this study are the system of granting land rights or management rights to basements in the BAL by basing it on the provisions of Article 2 paragraph (2) of the BAL, the term "management" and "organizes". The Job Creation Law is for individuals or legal entities that are given HGB and HP for a period of time as contained in the concept of basement management in Article 146 paragraph (1) to (5) of the UUCK, namely paragraph (1) The land or space formed in the upper room or underground and used for certain activities can be given HGB, HP, or HPL. In conclusion, the State Authority relates to (a) the use and/or allotment, supply and maintenance of the earth, air, space and natural resources in the territory of the Republic of Indonesia; (b) payment or arrangement of types of land rights; (c) paying or arranging several legal relations between people and legal entities with land as objects.

The transfer of land rights through buying and selling is an event or legal action that results in the transfer of rights from one legal subject to another from the seller to the buyer. In order for the buyer to get legal certainty, the deed of sale and purchase made by PPAT needs to be registered with the National Land Agency so that a land certificate is issued as the strongest evidence. Since the issuance of Presidential Instruction Number 1 of 2022, the government has added a requirement in the registration of buying and selling, namely requiring the public to become active participants of BPJS Health which actually burdens the community itself. This type of research uses normative legal research. Using statutory and normative approaches and using secondary and primary legal materials. The results of the study indicate that the Presidential Instruction Number 1 of 2022 has violated Article 28 H of the 1945 Constitution of the Republic of Indonesia.

Notaries basically work to get fair and proper compensation and treatment in an employment relationship, so a notary should be able to re-apply as a notary after completing the bankruptcy process. Because the notary who has been declared bankrupt and has been dismissed by the minister has paid compensation to the creditor, so that the creditor has received his rights. The UUJN provides provisions if a notary who has been declared bankrupt will be dishonorably dismissed from his position as regulated in Article 12 letter a of the UUJN. The type of research used is normative juridical, with a statutory approach and a conceptual approach as well as a historical approach. The regulation of the bankruptcy notary in Article 9 and Article 12 of UUJN is vague, ambiguous and inconsistent. A Notary as a General Officer is given the authority to make an authentic deed. Future arrangements regarding the reappointment of notaries who have completed the bankruptcy process, that there needs to be complete and specific regulations, because there is a void in norms regarding the reappointment of notaries who have completed the bankruptcy process.