Describe the proprietorship, partnership, and corporate forms of business organization Identify the differentiating characteristics of a limited liability.
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Presentasi berjudul: " Describe the proprietorship, partnership, and corporate forms of business organization Identify the differentiating characteristics of a limited liability."— Transcript presentasi:
Describe the proprietorship, partnership, and corporate forms of business organization Identify the differentiating characteristics of a limited liability company (LLC) Describe the benefits, risks, and basic tax aspects of various organizational forms Discuss the use of patents and trade secret to protect intellectual property
Discuss the use of trademarks and copyrights to protect intellectual property Explain how financing is obtained via financial bootstrapping and through business angels Describe first round financing sources
Legal forms of organization Sole proprietorships Partnerships (general and limited) Corporations (regular and subchapter S) Limited liability companies
Financial, legal, and tax characteristics Number of owners Ease of startup Investor liability Equity capital sources Firm life Liquidity of ownership Taxation
Organizational Form Number of Owners & Owner’s Ease of Startup Investor LiabilityEquity Capital Sources Firm Life & Liquidity of Ownership Taxation ProprietorshipOne; little time & low legal cost UnlimitedOwnerLife determined by owner; often difficult to transfer ownership Personal tax rate General Partnership Two or more; moderate time & legal cost Unlimited (joint & several liability) Partners, families, & friends Life determined by owner; often difficult to transfer ownership Personal tax rate Limited Partnership One or more general & one or more limited partners; moderate time & legal costs Limited partners’ liability limited to their investment General & limited partners Life determined general partner; often difficult to transfer ownership Personal tax rate
CorporationOne or more, with no limit; long time & high legal costs Limited to shareholders’ investment Venture investors & common shareholders Unlimited life; usually easy to transfer ownership Corporate taxation; dividends subject to personal tax Subchapter S corporation Fewer than 75 owners; long time & high legal costs Limited to shareholders’ investments Venture investors & subchapter S investors Unlimited life; usually difficult to transfer ownership Income flows to shareholders; taxed at personal tax rates Limited Liability company (LLC) One or more, with no limit; long time & high legal costs Limited to owners’ membership interest Venture investors & equity offerings to owners Life set by owners; often difficult to transfer ownership Income flows to owners; taxed at personal tax rates
Lapisan Penghasilan Kena PajakTarif Pajak Sampai dengan Rp. 50.000.000,-5% Di atas Rp. 50.000.000 - Rp. 250.000.00015% Di atas Rp. 250.000.000 - Rp. 500.000.00025% Di atas Rp. 500.000.00030%. Wajib Pajak Orang Pribadi Dalam Negeri Tarif deviden10% Tidak memiliki NPWP (Untuk PPh Pasal 21) 20% lbh tinggi Tidak mempunyai NPWP untuk yang dipungut /potong(Untuk PPh Pasal 23) 100% lbh tinggi
200928% 2010 dan selanjutnya25% PT yang 40% sahamnya diperdagangkan di bursa efek5% lebih rendah dari yang seharusnya Peredaran bruto sampai dengan Rp. 50.000.000.000Pengurangan 50% dari yang seharusnya Wajib Pajak Badan dalam negeri dan Bentuk Usaha Tetap Penghasilan Tidak Kena Pajak KeteranganSetahun Diri Wajib Pajak Pajak Orang PribadiRp. 15.840.000,- Tambahan untuk Wajib Pajak yang kawinRp. 1.320.000,- Tambahan untuk seorang istri yang penghasilannya digabung dengan penghasilan suami. Rp. 15.840.000,- Tambahan untuk setiap anggota keturunan sedarah semenda dalam garis keturunan lurus serta anak angkat yang ditanggung sepenuhnya, maksimal 3 orang untuk setiap keluarga Rp. 1.320.000,-
A venture’s intangible assets and human capital, including inventions that can be protected from being freely used or copied by others The forms of protection: 1. Patents 2. Trade secrets 3. Trade mark 4. Copyrights
Life Cycle StageTypes of FinancingMajor Sources/Players Development stageSeed financingEntrepreneur’s assets Family and friends Startup stageStartup financingEntrepreneur’s assets Family and friends Business angels Venture capitalist Survival stageFirst round financingBusiness operations Venture capitalist Suppliers and customers Government assistance program Commercial banks
Financial Bootstrapping minimizing the need for financial capital and finding unique ways of financing a new venture Business Angel Funding wealthy individuals who invest in early- stage ventures in exchange for the excitement of launching a business and a share in any financial rewards
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