The establishment of State Owned Enterprises Holding in Indonesia is one way to increase profits, but the regulatory framework for companies belonging to group companies in Indonesia still uses a single corporate approach. As a result, the company’s law only regulates the relationship between the parent company and subsidiary as the special relationship between two independent legal entities in a Group Company construction. Based on the topic, the writer is interested in writing how is the legal responsibility of the parent company to its subsidiary in the Stated-Owned Holding Companies. This research is conducted using normative legal research. Types of data used in this research are secondary data with primary and secondary legal material. Based on the research, it can be concluded that the responsibility of the parent company to its subsidiary in Stated-Owned Holding Company can be divided into some responsibilities, they are; responsibility through voice rights agreement due to privilege shares ownership, responsibility through material contract, responsibility as debt warrantor for subsidiary, and whole of responsibilities due to subsidiary management. The quality of education and research can increase profits in the business world.