PRINSIP TANGGUNG JAWAB TERBATAS
MENURUT UNDANG-UNDANG PERSEROAN TERBATAS
DAN APLIKASINYA TERHADAP DOKTRIN
PIERCING THE CORPORATE VEIL

 

Liza Marina, SH, MH

Dosen Fakultas Hukum Usahid Jakarta

 

Abstract

 

Limited liability company has been regulated by Act No. 40 Year 2007, is an independent body (personal stand in judicio) has limited liability responsibility as one of the limited liability company characteristics. It means that share holder of the company has limited liability for paying company’s debts to the third party as much as their own capital have already delivered, because the company’s assets and debts are separated from their own ones. In economic aspect, this kind of principle is an important element for inviting other parties to invest their capital in that company. Anyway, according to piercing the corporate veil doctrine, the personal asset of management could be made as debt guarantee for the third party, if they against the principles of fiduciary duties, duties of skill and statutory duties.

 

Keywords: Company, liability, limited, debt, capital, asset, responsibility, duty