The Legal Position of Limited Partnership in Indonesia through the Perspective of the Philosophy of Utilitarianism

A limited partnership (CV) is one of the most popular business entities for the public in building businesses through Micro, Small and Medium Enterprises (MSMEs) as a driver of the national economy. Regulations regarding CVs are regulated in the Commercial Code (KUHD), and Civil Code (KUHPerdata) as well as technical guidelines for registration and dissolution of CVs through Government Regulation No. 17/2018. The existence of CV, which is important in national economic development, causes the need to understand the concept of CV law and the legal position of CV based on the principles of utilitarianism philosophy. This research uses a normative juridical method with a statutory approach and conceptual approach, and legal materials are analyzed using the deductive method. The result of this study is that the legal concept of CV lies in the authority of the allies contained in Article 19 to Article 21 of the KUHD, if there are things that have not been regulated, the provisions of the Civil Code apply, and the legal position of CV based on the principle of utilitarianism, namely the allies in managing the partnership must fulfill their rights and obligations as applicable regulations, so that the business is managed will provide benefits and benefits not only for the allies, but also can increase the source of state revenue which has benefited national economic growth.