Victor Marsangap Nainggolan; Habib Adjie. THE ROLE AND RESPONSIBILITIES OF FOUNDATION BENEFIT OWNERS ARE REVIEWED FROM REGULATION OF THE PRESIDENT OF THE REPUBLIC OF INDONESIA NUMBER 13 OF 2018: PERAN DAN TANGGUNG JAWAB PEMILIK MANFAAT YAYASAN DITINJAU DARI PERATURAN PRESIDEN REPUBLIK INDONESIA NOMOR 13 TAHUN 2018. JS 2024, 8, 298-305.