Menyingkap Tabir Perseroan (Piercing The Corporate Veil)  

Oleh:

Chatamarrasjid

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Hukum Bisnis vol. 6 (1999), page 45-48.
Topik: perseroan terbatas; perseroan

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ102.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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People wil chose a corporate body in the form of PT (Perseroan Terbatas / Limited Liability Company) among other with the understanding that their liability shall be limited only to the total shares they hold. This paperc discusses that actually the limited liability is not absolute. It is meant to prevent the company to be the sole "alter ego" of their shareholders' business mask in limiting the possibly arising risk of los. Therefore, although Law No. 1 of 1995 regarding Limited Liability Company (Article 3 Paragraph 1) stipulates that shareholders shall not personally be liable for any commitment made in the name of the company nor the company's loss exceeding the share value already taken up, there some exceptions. Paragraph 2 of the same article stipulates that paragraph 1 shall not apply to among others : if a shareholder by will faith uses the company for the personal interest, a shareholder unlawfully uses the company's assets thereby making them inadequate to pay the company's debt. Therefore in particular respects, the "limited liability" status of a shareholder can be annulled. It will prevail among others in case of a mix of property between the shareholder and the company to serve the personal objective / goal of the shareholder. Our Company Act adopts these exception principles which are popularly known as "piercing corporate veil".

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