PENYALAHGUNAAN PRINSIP TANGGUNG JAWAB TERBATAS DALAM PERSEROAN TERBATAS (PIERCING THE CORPORATE VEIL) DALAM PERSPEKTIF HUKUM PERUSAHAAN DI INDONESIA

Abstract

Abstract

A Limited Liability Company as a legal entity applies the principle of limited liability, which protects shareholders from personal responsibility for corporate obligations. However, in practice, this principle is often misused to evade legal accountability. This study aims to analyze the regulation of limited liability and examine the circumstances under which it can be set aside through the doctrine of piercing the corporate veil. The research employs a normative legal method with statutory and conceptual approaches. The findings indicate that the principle of limited liability is not absolute and may be disregarded in cases of abuse, such as asset commingling, fraud, or the use of the company for personal interests. The doctrine of piercing the corporate veil serves as a mechanism to uphold justice and protect third parties. The implications of this study highlight the need for careful and proportional application of the doctrine to maintain legal certainty and a conducive investment climate.

Keywords : Limited Liability Company; Limited Liability; Piercing the Corporate Veil; Corporate Abuse.