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BUDIMAN GINTING
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara
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IMPLEMENTATION OF PIERCING THE CORPORATE VEIL IN THE PROTECTION OF MINORITY SHAREHOLDERSIN HODING COMPANIES Johannes Johannes; Mahmul Siregar; Budiman Ginting; Suhaidi Suhaidi
Inspiring Law Journal Vol 4, No 2 (2026): Juli-Desember
Publisher : Inspiring Law Journal

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Abstract

Progress of the company is one indicator of a country's economic progress, which means that the company has a major role in supporting the progress of the country, especially in the areas of taxation, which in turn is useful for the welfare of the community. By realizing the importance of meaning and existence of companies, we need a legal order or regulations regarding the company (law firm) including how to order the establishment of a company until the company has a legal status (legal entity) and the rights and obligations of organ-organs, including the provision of legal protection for minority shareholders from majority shareholders.This study uses normative research method with presceptive analytical, refers to the values and legal norms contained in the legislation. As the primary legal materials used in this study is the Act No.40 Year 2007 regarding Limit. Liability Company.The conclusion from this study show Piercing the corporate veil should be done in the protection of minority shares demonstrated that a limited liability company often can not be separated or removed from the will of the parties and become a shareholder of the Limited Liability Company. In the process of implementation of the coporate veil piercing in a limited liability company must meet the elements of shareholders' equity between the majority and minority shareholder
Co-Authors Abd. Harris Abdul Harris Adelina Tarigan Aditya Pranata Kaban Affila Aflah Aflah, Aflah Afnila Afnila Agsa, Muhammad Panji Autika Agusmidah Agusmidah Alvi Syahrin Alvi Syahrin Amalia, Apri Andi Nova Bukit Anggreni Atmei Lubis Angreni Fajrin Dalimunthe Anitha Rosmauli Nainggolan Anwar, Tengku Keizrina Devi Aprichie Glenn Moses Saragi Ardiantha Putera Sembiring Ardo Sirait Arfandi, Muhammad Arnektus Simbolon Aulia, Kevin Aurelia Berliane Ayu Lestari Tanjung Azwar, Tengku Keizerina Devi Barus, Utara Maharany Bastari Bastari, Bastari Bastari Mathon BISMAR NASUTION Bismar Nasution Bobby Kurniawan Bonardo Marbun BONATUA EDYNATA MANIHURUK Boy Lak Budiman, Syarioto Burhan Sidabariba Chairina Nopiyanti Sipahutar Chairul Bariah Chairunisa, Siti Charles Anom Cindy Cindy Ciptawan, Ciptawan Citra Valentina Nainggolan Dara Qurratu’ Aini Yusuf Dedi Harianto Deliana Simanjuntak DIAN LESTARI Dila Afifah Dina Karlina Amri Lubis Dina Mariana Dina Mariana Edy Ikhsan Elsharia Tampubolon Endame Suranta Ginting Faisal Akbar Nasution Faisal Akbar Nasution Faisal Ramadhan Harahap Faradiba, Nona Fatimah Islamy Nasution Fauzan Zaki Filbert Austin Florence Margareth Hilda Harefa Fransiska Harahap Fuji SM Bako Fuji SM Bako Ganang Pratama Grace Shinta Gusfen Alextron Simangunsong Harahap, Romulhan Hasim Purba Hasim Purba Henry Sinaga Hiras Afandy Silaban Hutabarat, Sonita. E Indah Chairani Saragih Irfan Fajri Rambe Irwin Djono Ivan Jovi Hutauruk Jamilah Jamilah Jelly Leviza Johannes Johannes Johannes Mangapul Turnip Juanda Syahputra Juergen K. Marusaha. P. Panjaitan JULIA AGNETHA AGNESTA Br. BARUS Julia Agnetha Br. Barus Julianti, Firginia Juniver Fernando Jusmadi Sikumbang Jusmadi Sikumbang Keizerina Devi Kristi Emelia Pasaribu Lase, Intan Nurjannah Lubis, Mayang Sary Br Lumbantobing, Adianto M Budi Hendrawan M. Hamdan Madiasa Ablisar Maha, Rinto Maharani, Utary Mahmud Mulyadi Mahmul Siregar MAHMUL SIREGAR Maudika Ramadhani Suwandi Mayanti Mandasari Sitorus Melva Theresia Simamora Mhd Edwin Prananta Surbakti Michael Jonathan Tambunan Mirza Nasution Muhammad Citra Ramadhan Muhammad Ekaputra Muhammad Febriansyah Putra Muhammad Iqbal Muhammad Iqbal Tarigan Muhammad Panji Autika Agsa Muhammad Yamin Mulhadi Mulhadi Mulhadi, Mulhadi Musa Kevin Putratama Banjarnahor Nasution, Mirza Nasution, Muhammad Iqbal Nicholas Austin Utomo Nicole Eustacia Leo Nindya Irma Nur Ulfah O.K. Saidin Oloan Ikhwan Maruli Tua Sinaga Parhorasan Tambunan Pendastaren Tarigan Popon Rabia Adawia Prawira Kamila Prayogo Hindrawan Puput Dini Lestari Putra Hsb, Ibnu Habib Ryandi Syah Raissa Avila Nasution RAMLI SIREGAR Raymond Adytia Depari Riandy, Novi Rika Jamin Marbun Rita Deliana Manik Rizki Angga Utama Robert Robert Robert, Robert Roli Harni Yance S. Garingging Rosnidar Sembiring Rudi Hartanto Rudy Haposan Siahaan Rudy Rudy Runtung Runtung Ruth Medika Sahbana Pilihanta Surbakti Saidin Saidin Saidin, O. K Saragih, Indah Chairani Sheren Murni Utami Siahaan, Gerald Partogi siahaan, hasan Sihombing, Harafuddin Sinaga, Oloan Ikhwan Maruli Tua Sinulingga, Tommy Aditia Sirait, Ardo Siregar, Bismar Parlindungan SIREGAR, KHAVIEZA Sitepu, Runtung Siti Chairunisa Siti Hajar SOPHIE DINDA AULIA BRAHMANA Sri Maini Nst Stella Maxentia Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi, Sukaraja, Detania Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi, Sunarmi Supandi Suprayitno - SUSPIM GP NAINGGOLAN Sutiarnoto - Syafruddin Kalo T. Keizeirina Devi A - T. Keizerina Devi T.K.D. Azwar Tengku Keizerina Devi Ucok Yoantha Utama, Rizki Angga Utari Maharany Barus Utary Maharani Barus Utary Maharany Barus Ventyrina, Ine Virginia Sitepu WINDHA WINDHA Wyna Virgia Abdillah Yefrizawati Ynlouie Leo Kuanata Yuke Dwi Hidayati Zaidar Zaidar, Zaidar Zulfikar Lubis