Piercing The Corporate Veil Principle In The Law Number 40 Years 2007 About Company Limited

Suharto, Ananda Rizky (2020) Piercing The Corporate Veil Principle In The Law Number 40 Years 2007 About Company Limited. Masters thesis, Untag 1945 Surabaya.

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Abstract

The principle of piercing the corporate veil simply can make the form of accountability of shareholders, directors and commissioners of the company in certain matters unlimited. The research aims to analyze the existence of the principle of piercing the corporate veil of limited liability companies and its regulation in Law Number 40 of 2007 concerning Limited Liability Companies. Using normative legal research that is legal research that focuses on the study of positive law. This study offers an explanation of the application of the principle of piercing the corporate veil based on Law Number 40 of 2007 concerning Limited Liability Companies (UUPT) related to shareholder liability for company losses. In the development of business law in Indonesia, the principle of limited liability of the company's shareholders remains unwavering. the company as a legal entity is no different from humans. The Company as a legal entity is a legal subject that legally holds rights and obligations. Based on the perspective of legal subjects of business entities it is known that the company is a legal subject that can be processed by applicable law. The Company Law as a national law regulation can be used as a legal umbrella for the company. The use as a legal umbrella is adjusted to the level, degree, and regulation of the law itself related to the binding capacity of the material contained in the rule of law. This is called the concept of justice and legality. The concept of justice and legality is applied through Law Number 40 of 2007 concerning Limited Liability Companies as the application of the principle of piercing the corporate veil to companies in Indonesia.

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