Persekutuan Perdata

• Not a legal entity. What binds is the agreement between the partners, and the property is the partners’.
• Unlike a firma, liability is in principle not joint and several: each partner answers for an equal share unless the agreement says otherwise.
• A partner is bound by their own acts, and by a co-partner’s only to the extent that authority was given.
• In practice this is the form of law firms, notarial offices and public accounting practices — professions that must practise in their own name and may not shelter behind a legal entity.

1. Draw up the partnership agreement: who the partners are, what each contributes, how profit is divided, and how a partner leaves.
2. The agreement may be notarised — commonly done so its terms are clear to outsiders.
3. Register the partnership in the ministry’s business-entity system.
4. Obtain the entity tax number and the NIB in OSS; the professional licence itself still follows each profession’s own rules.

• Bookkeeping is mandatory, and a civil partnership is a corporate taxpayer.
• The professional rules usually matter more than the partnership rules: the practice name, advertising, taking clients and accountability are all governed there.
• No mandatory organs and no annual filing to the Ministry of Law.
• Partners joining or leaving amends the agreement, which is re-filed with the ministry.

Choose this when what is sold is licensed professional work and the profession’s rules require practising in your own name. For ordinary trade or services, a CV makes the active and silent roles explicit, and a PT gives a liability limit.

• Civil Code (KUHPer) articles 1618–1652
• Ministry of Law Regulation 17/2018 on registering limited, general and civil partnerships

A summary of the rules in force, not legal advice. Rules and thresholds change — check with the relevant authority before you register.

Micro, small, medium, large: the rupiah thresholds and what changes in each class.