This study titled “Legal Protection of Limited Liability Company over Discount in Procurement Process”, in which written used Normative Yuridical research methodology, using Statute Approach, Conceptual Approach and Case Study. The summary of problems in this study are: (1) Parties who responsible for any errors in determining owner estimate in the procurement process. (2) The party who entitled to rebates/benefirs from the procurement process. From those approach found that the first problem about whose responsible of any errors in determining owner estimate in the procurement process is commitment making officer (PPK) as an authorized officer in the process of procurement of goods or services, where the process of determining owner estimate must be based on the priciples, one of which is as accuracy principle, causing finacial loss to the state, then without based on that principle especially in determining owner estimate, the commitment making officer can be subject to criminal sanction. Meanwhile, the second problem discuss about the party who entitled to rebates/benefirs from the procurement process. In terms of the position of a rebate that is when the rebate was delivered by the supplier of goods or services at the time prior to contracting the procurement of goods or services, the discount is State rights that must be paid to the State treasury, but when the position rebates comes as providers of goods or services to buy goods at a distributor, then the discount become the provider of goods or services in this case is limited liability company.