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All Journal USU LAW JOURNAL Journal of International Law Arena Hukum Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal Akta Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat DE LEGA LATA: Jurnal Ilmu Hukum Jurnal Hukum Samudra Keadilan JOURNAL OF SCIENCE AND SOCIAL RESEARCH JURNAL MERCATORIA Legal Standing : Jurnal Ilmu Hukum Unes Law Review Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Penegakan Hukum Jurnal Hukum Positum Journal of Law Science Jurnal Yustitia JURNAL ILMIAH ADVOKASI Jurnal Hukum Bisnis JHR (Jurnal Hukum Replik) ARBITER: Jurnal Ilmiah Magister Hukum LEGAL BRIEF REUSAM ; Jurnal Ilmu Hukum International Journal Reglement & Society (IJRS) Iuris Studia: Jurnal Kajian Hukum NOMOI Law Review Jurnal Al-Hikmah Jurnal Hukum Lex Generalis Visi Sosial Humaniora International Journal of Educational Review, Law And Social Sciences (IJERLAS) Indonesian Journal of International Law Locus: Jurnal Konsep Ilmu Hukum Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Fiat Iustitia: Jurnal Hukum Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Locus Journal of Academic Literature Review Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Fiat Iustitia : Jurnal Hukum Jurnal Pencerah Bangsa Jurnal Ilmu Multidisplin EduYustisia Jurnal Edukasi Hukum Journal Publicuho Recht Studiosum Law Review Mahadi : Indonesia Journal of Law Jurnal Penelitian Hukum Indonesia (J-PeHI) Journal of Law & Policy Review Kanun: Jurnal Ilmu Hukum Acta Law Journal Jurnal Multidisiplin Indonesia Neoclassical Legal Review: Journal of Law and Contemporary Issues Indonesian Journal of Humanities and Social Sciences ULJLS
MAHMUL SIREGAR
Universitas Sumatera Utara
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PEMBATALAN PERJANJIAN SEWA MENYEWA TANAH DAN RUKO TANPA JANGKA WAKTU KAITANNYA DENGAN PENJUALAN OBJEK SEWA MENYEWA OLEH PEMILIK (Studi Kasus Putusan Nomor 362/Pdt.G/2013/PN.Mdn) Ujung, Lolonta Gabriella Exaudita; Purba, Hasim; Siregar, Mahmul
Yustitia Vol. 10 No. 2 (2024): Yustitia
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/yustitia.v10i2.286

Abstract

Land lease agreements and shophouses without a term in Indonesia often cause complex legal problems, especially when the lease object is sold by the owner. This study analyses the case in Decision Number 362/Pdt.G/2013/PN Mdn, which highlights the conflict between the new owner and the tenant in an indefinite lease situation. Using normative juridical research methods with a descriptive approach and qualitative analysis, this study explores the validity and legal protection of indefinite lease agreements, as well as the application of the law by the panel of judges in the case. The results of the study show that although the Civil Code justifies indefinite lease agreements, this practice has the potential to create legal uncertainty. The principle of "koop breekt geen huur" that is supposed to protect tenants is not always applied consistently, especially in the case of indefinite agreements. Court rulings tend to favour new owners' rights over tenants, raising questions about the balance of legal protection. This situation emphasises the need for further legal clarity and a more balanced approach in resolving conflicts between the rights of tenants and new owners in the context of a transition of ownership of leased property.
Juridical Review of the Criminal Act of Corruption in Selling Subsidized Fertilizer to Unauthorized Recipients According to the Definitive Plan for Group Needs by Subsidized Fertilizer Retailers (Case Study in Karo Regency) Sitepu, Deni Randa; Siregar, Mahmul; Alsa, Abdul Aziz
Jurnal Hukum Replik Vol 12, No 2 (2024): JURNAL HUKUM REPLIK
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jhr.v12i2.12838

Abstract

This study examines the problem of misuse of subsidized fertilizers in Indonesia, especially in Karo Regency, with a focus on the distribution mechanism, the application of elements of corruption, and legal protection for disadvantaged farmers. Using a descriptive empirical legal research method, this study found that the distribution of subsidized fertilizers is regulated by Permentan No. 10/2022 and Permendag No. 04/2023, with sales by retail kiosks to unauthorized parties categorized as a criminal act of corruption based on Law No. 31/1999 in conjunction with Law No. 20/2001. Legal protection for disadvantaged farmers includes the right to report cases, file civil lawsuits, and obtain legal assistance from the government. This study concludes that although the distribution mechanism is strictly regulated, irregularities still occur, so that system improvements and stricter law enforcement are needed to ensure that subsidies are on target and protect farmers' rights
RESOLUTION OF DISPUTES IN APPLICATIONS FOR POSTPONEMENT OF DEBT PAYMENT OBLIGATIONS BY EMPLOYEES AGAINST COMPANIES FAILING TO FULFILL THEIR OBLIGATIONS (A Case Study of Decision Number: 20/Pdt.Sus-PKPU/2019/PN.Niaga.Mdn) Aziz, Muhammad Fauzan; Sunarmi, Sunarmi; Siregar, Mahmul; Robert, Robert
Jurnal Hukum Replik Vol 12, No 2 (2024): JURNAL HUKUM REPLIK
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jhr.v12i2.12839

Abstract

This research examines the use of Postponement of Debt Payment Obligations as an alternative mechanism for resolving disputes between employees and companies that fail to fulfill employees' normative rights. Using a normative legal research method and qualitative analysis, the study explores the legal framework for filing Postponement of Debt Payment Obligations, the dispute resolution process in the Commercial Court, and an analysis of Decision Number 20/Pdt.Sus-PKPU/2019/PN.Niaga.Mdn. The findings demonstrate that Law No. 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations provides a legal mechanism for employees to claim their rights. The Postponement of Debt Payment Obligations process includes debt verification, creditors' meetings, and reconciliation efforts. The analyzed decision highlights the effectiveness of Postponement of Debt Payment Obligations in resolving disputes, resulting in the full payment of employees' rights while giving companies an opportunity to fulfill their obligations. This suggests that Postponement of Debt Payment Obligations can serve as a fair and efficient solution for safeguarding employees' rights.Keywords: Dispute Resolution, Application for Postponement of Debt Payment Obligations, Employees, Companies
TINJAUAN YURIDIS RELAKSASI PAJAK DAN PENGHAPUSAN DATA KENDARAAN BERMOTOR (STUDI DI UPTD SAMSAT MEDAN UTARA) Limbong, Henman; Sunarmi, Sunarmi; Siregar, Mahmul; Sutiarnoto, Sutiarnoto
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2314

Abstract

Abstract: One source of quite large Regional Original Income (PAD) comes from regional motor vehicle taxes, namely motor vehicle tax and motor vehicle title transfer fees. However, sometimes local governments relax the local motor vehicle tax owed, as is done by the Medan City Regional Government. This research is aimed at outlining and analyzing the legal rules that are the basis for motor vehicle tax relaxation, the implementation of motor vehicle tax relaxation provisions and analyzing the implementation of motor vehicle data deletion as regulated in Article 74 of Law number 22 of 2009 concerning Road Transport Traffic at UPTD Samsat North Medan. This research method uses normative juridical research with analytical descriptive research type. The data sources for this research were obtained from secondary data consisting of primary, secondary and tertiary legal materials. The analysis used in this research is qualitative analysis. Research shows that the relaxation of motor vehicle tax at the North Medan Samsat UPTD is guided by the Regulation of the Governor of North Sumatra Number 14 of 2022 concerning Collection and Billing Documents, Changes to Decrees and Reduction and Elimination of Administrative Sanctions on Regional Taxes. Keywords: Tax Relaxation, Data Deletion, Motorized Vehicles Abstrak: Salah satu sumber Pendapatan Asli Daerah (PAD) yang cukup besar berasal dari pajak daerah kendaraan bermotor yaitu pajak kendaraan bermotor dan bea balik nama kendaraan bermotor. Namun adakalanya pemerintah daerah melakukan relaksasi terhadap pajak daerah kendaraan bermotor yang terhutang, sebagaimana yang dilakukan oleh Pemerintah Daerah Kota Medan. Penelitian ini ditujukan untuk menguraikan dan menganalisis aturan-aturan hukum yang menjadi dasar bagi relaksasi pajak kendaraan bermotor, pelaksanaan ketentuan relaksasi pajak kendaraan bermotor dan menganalisis implementasi penghapusan data kendaraan bermotor sebagaimana diatur dalam Pasal 74 Undang-Undang nomor 22 tahun 2009 tentang Lalu Lintas Angkutan Jalan di UPTD Samsat Medan Utara. Metode Penelitian ini menggunakan penelitian yuridis normatif dengan tipe penelitian deskriptis analitis. Adapun sumber data penelitian ini diperoleh dari data sekunder yang terdiri dari bahan hukum primer, sekunder dan tersier. Analisis yang digunakan dalam penelitian ini adalah analisis kualitatif. Penelitian menunjukkan bahwa relaksasi pajak kendaraan bermotor di UPTD Samsat Medan Utara berpedoman kepada Peraturan Gubernur Sumatera Utara Nomor 14 Tahun 2022 Tentang Dokumen Pemungutan dan Penagihan, Perubahan Ketetapan Serta Pengurangan dan Penghapusan Sanksi Administrasi atas Pajak Daerah. Kata kunci: Relaksasi Pajak, Penghapusan Dana, Kendaraan Bermotor
FORMS OF AGREEMENTS IN THE CIVIL CODE THAT CAUSE COLLABORATION IN THE PROCUREMENT OF GOODS AND SERVICES Nasution, Muhammad Anggi; Sirait, Ningrum Natasya; Siregar, Mahmul
NOMOI Law Review Vol 5, No 2 (2024): November Edition
Publisher : NOMOI Law Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/nomoi.v5i2.21304

Abstract

The Civil Code divides the agreement into 2 parts, named agreements and unnamed agreements. These agreements are sometimes used for tenders related to the procurement of goods and services. These forms of agreements are often used by tender participants to create a pseudo-business competition. Pseudo-business competition is commonly used to win a tender. So that this research will focus on the forms of agreements that are often used in the procurement of goods and services in Indonesia through the perspective of Law Number 5 of 1999. This research is a normative juridical research using descriptive analysis. In this study, a comprehensive, systematic and in-depth picture of a situation or signs that are studied about all related matters. Named agreements and unnamed agreements have legality in Indonesian positive law, but agreements are not allowed to be made in the procurement of goods and services, because they will violate the provisions of Article 22 with the type of horizontal conspiracy that has been detailed through the Regulation of the Business Competition Supervisory Commission Number 3 of 2023 with the type of horizontal conspiracy and violates Articles 6 and 7 of Presidential Regulation No. 16 of 2018 as amended by Presidential Regulation No. 12 of 2021, so that the agreement is null and void .
LEGAL PROBLEMATICS OF RETURNING ASSETS (CONFISCED OBJECTS) THE DEFEND DIED IN A MONEY LAUNDERING CRIME CASE Parinduri, Hamdani; Sunarmi, Sunarmi; Siregar, Mahmul; Trisna, Wessy
NOMOI Law Review Vol 5, No 2 (2024): November Edition
Publisher : NOMOI Law Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/nomoi.v5i2.21276

Abstract

The applicable legal instruments in Indonesia have not been able to regulate all activities to return existing criminal assets with asset recovery/return of assets resulting from crime, although in Law Number 7 of 2000, asset return has been ratified in accordance with UNCAC. With Law Number 8 of 2010 concerning TPPO, a person who commits an act to hide or disguise criminal assets is criminalized. The problem is how is the proof of money laundering crimes against the return of assets (confiscated objects) of deceased defendants? How is the analysis of the judge's considerations and decisions regarding the return of assets (confiscated objects) of deceased defendants in the trial process based on the Medan District Court Decision No. 1252/Pid.Sus/2020/PN Mdn jo. Medan High Court Decision No. 391/Pid.Sus/2021/PT Mdn jo. Supreme Court Decision No. 3856 K/Pid.Sus/2022? The research method used in this study is the Normative Research with approach method used in this research is the statutory approach.. From the results of the analysis, it is known that in the event of the death of the defendant, based on the provisions of the Criminal Procedure Code Article 77 Regarding the deceased suspect (suing to his heirs) as regulated in Article 33 of the Corruption Law and the deceased defendant (suing to his heirs) as regulated in Article 34 of the Corruption Law, there are 3 scopes that must be fulfilled without criminalization.
PERLINDUNGAN HUKUM TERHADAP DATA PRIBADI KONSUMEN DALAM TRANSAKSI E-COMMERCE SHOPEE Chaniago, Alfajri Muhammad; Siregar, Mahmul; Arifiyanto, Joiverdia
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 1 (2025): February 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i1.2693

Abstract

Abstract: Paylater has become popular because it is inclusive, flexible, and offers a simple registration process and various attractive promos. However, the increasing use of Paylater, such as SPayLater from Shopee, poses a risk of bad debt and personal data theft. Several cases, such as billing that does not comply with regulations and hacking of ShopeePay balances, show weaknesses in data security and management on the E-commerce platform. Therefore, research is needed to strengthen legal protection of consumer personal data in Shopee E-commerce transactions. The research uses a juridical-normative method with a legislative and literature approach. The results of this study are summarized in several conclusions, namely that legal protection of consumer personal data in e-commerce in Indonesia has developed, especially with the enactment of Law No. 27 of 2022. Although e-commerce service providers are obliged to maintain data confidentiality and security, challenges in implementing the law and consumer understanding of their rights still need to be overcome. From this conclusion, it is recommended that the government needs to strengthen supervision and enforcement of Law No. 27 of 2022 concerning Personal Data Protection by tightening security requirements and conducting periodic audits on e-commerce platforms.Keyword: Personal Data, Consumer, E-Commerce Abstrak: Paylater menjadi populer karena inklusif, fleksibel, dan menawarkan proses pendaftaran yang sederhana serta berbagai promo menarik. Namun, meningkatnya penggunaan Paylater, seperti SPayLater dari Shopee, menimbulkan risiko kredit macet dan pencurian data pribadi. Beberapa kasus, seperti penagihan yang tidak sesuai aturan dan peretasan saldo ShopeePay, menunjukkan kelemahan dalam keamanan dan manajemen data di platform E-commerce. Oleh karena itu, diperlukan penelitian untuk memperkuat perlindungan hukum terhadap data pribadi konsumen dalam transaksi E-commerce Shopee. Penelitian menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan dan literatur. Hasil penelitian ini dirangkum dalam beberapa kesimpulan yakni bahwa perlindungan hukum terhadap data pribadi konsumen dalam e-commerce di Indonesia telah mengalami perkembangan, terutama dengan adanya UU No. 27 Tahun 2022. Meskipun penyedia layanan e-commerce berkewajiban menjaga kerahasiaan dan keamanan data, tantangan dalam penerapan hukum dan pemahaman konsumen tentang hak-hak mereka masih perlu diatasi. Dari kesimpulan ini, disarankan pemerintah perlu memperkuat pengawasan dan penegakan UU No. 27 Tahun 2022 tentang Perlindungan Data Pribadi dengan memperketat persyaratan keamanan dan melakukan audit berkala pada platform e-commerce.Kata kunci: Data Pribadi, Konsumen, E-Commerce
Kepastian Hukum Penerapan Undang-Undang Tipikor dalam Menjerat Pelanggar Prinsip Kehati-hatian Sandy, Mahmud Isyac Kurnia; Ablisar, Madiasa; Mulyadi, Mahmud; Siregar, Mahmul
Neoclassical Legal Review: Journal of Law and Contemporary Issues Vol. 3 No. 2 (2024): Neoclassical Legal Review: Journal of Law and Contemporary Issues
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/nlrjolci.v3i2.18326

Abstract

Penerapan tindak pidana korupsi terhadap pelanggaran prinsip kehati-hatian dalam pemberian kredit pada bank BUMN/BUMD menjadi topik yang kontroversial. Sebagian pihak berpendapat bahwa pelanggaran tersebut seharusnya dikenakan sanksi berdasarkan Undang-Undang Perbankan, karena berada dalam ranah perbankan. Di sisi lain, ada yang menganggap pelanggaran ini merupakan tindakan korupsi yang merugikan keuangan negara dan harus dijerat dengan Undang-Undang Tindak Pidana Korupsi (TIPIKOR). Penelitian ini menggunakan pendekatan yuridis normatif untuk mengeksplorasi pengaturan prinsip kehati-hatian dalam pemberian kredit di bank BUMN/BUMD serta kepastian hukum yang tepat untuk menindak pelanggaran yang mengakibatkan kerugian negara. Pengaturan ini berdasarkan Undang-Undang Perbankan, POJK, dan SOP, yang menetapkan prinsip kehati-hatian sebagai kewajiban untuk menjaga kepercayaan publik. Pelanggaran terhadap prinsip tersebut tidak dapat dikenakan sanksi pidana korupsi, tetapi lebih kepada sanksi pidana perbankan dan sanksi administratif. Namun, penerapan hukum seringkali mengacu pada mekanisme pengawasan APBN/APBD, yang cenderung mengabaikan sanksi administratif jika memenuhi unsur koruptif, sehingga menerapkan Undang-Undang TIPIKOR. Untuk mencapai kepastian hukum, penting untuk memahami asas lex specialis, di mana dalam kasus yang melibatkan dua undang-undang, yang lebih khusus dan detail harus diprioritaskan. Dengan demikian, dalam konteks pelanggaran di sektor perbankan, Undang-Undang Perbankan seharusnya yang diterapkan, meskipun ada unsur delik dalam Undang-Undang TIPIKOR
Pelindungan Korban Pemalsuan Data Diri dalam Transaksi Pinjaman Online melalui Penegakan Hak untuk Dilupakan Simbolon, Elsa Daniella; Siregar, Mahmul; Arifiyanto, Joiverdia
Neoclassical Legal Review: Journal of Law and Contemporary Issues Vol. 3 No. 2 (2024): Neoclassical Legal Review: Journal of Law and Contemporary Issues
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/nlrjolci.v3i2.18351

Abstract

Pelindungan data pribadi merupakan hal yang urgensi dalam layanan pinjaman online, terutama potensi resiko kegagalan dalam melindungi data pribadi seperti kebocoran data yang berpotensi menyebabkan kerugian bagi pengguna layanan seperti pemalsuan data nasabah untuk kepentingan oknum tertentu. Selain adanya sanksi pidana kehadiran mekanisme hak untuk dilupakan menjadi penting sebagai usaha pemulihan data. Penelitian ini menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konseptual dan dianalisis dengan metode analisis data normatif yang bersifat kualitatif. Hasil dari penelitian ini menemukan bahwa UU No 27 Tahun 2022 Tentang Pelindungan Data Pribadi merupakan rujukan utama bagi pelindungan data pribadi masyarakat, jika dikaitkan pada sektor jasa keuangan peer to peer lending maka pengendali berkewajiban menjaga kerahasian data pribadi peminjam dan menginformasikan kegagalan pelindungan data pribadi. Didalam Undang-Undang Pelindungan Data Pribadi telah mengakomodir konsep Hak Untuk Dilupakan Pasal 43 mengenai penghapusan data dan Pasal 44 mengenai pemusnahan data. Secara historis pengaturan Hak Utuk Dilupakan juga telah diatur dalam Pasal 26 UU ITE mengenai penghapusan informasi kurang relevan melalui penetapan pengadilan dan diatur dalam Peraturan Pemerintah 71 Tahun 2019 Tentang Penyelenggaran Dan Sistem Transasksi Elektronik Pasal 16 (right to erasure) dan Pasal 17 (right to delisting). Peraturan tersebut harus diharmonisasikan sesuai dengan ketentuan UU PDP. Pada Pasal 58 UU PDP mengamanatkan pembentukan lembaga PDP yang tugasnya inheren dalam mengawasi penegakan right to be forgotten di Indonesia. Mulai dari sebagai regulator, pengawas, fasilitator penyelesaian sengketa alternatif dan penegakan sanksi adimistratif
TANGGUNG JAWAB PEMEGANG SAHAM PERSEROAN PERSEORANGAN TERHADAP KERUGIAN YANG DIALAMI PERSEROAN Surbakti, Evan Seprianta; Siregar, Mahmul; Robert, Robert
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 1 (2025): February 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i1.2787

Abstract

Abstract: A single-member limited liability company (SMLLC), as regulated under Law Number 40 of 2007 concerning Limited Liability Companies and its amendment through Law Number 6 of 2023 on Job Creation, represents a new form of legal entity offering greater flexibility for micro and small enterprises. However, this entity raises various legal challenges, particularly related to the principle of limited liability (separate legal entity) and the application of the piercing the corporate veil doctrine. This study aims to analyze the legal implications of the SMLLC's status as a legal entity, evaluate the application of the limited liability doctrine to single shareholders who also serve as directors, and examine legal protections for SMLLCs as independent legal entities against actions by single shareholders. The research employs a normative legal method with legislative and conceptual approaches. The findings reveal that SMLLCs have distinct characteristics compared to conventional limited liability companies, necessitating adjustments in the application of the limited liability principle. In certain circumstances, single shareholders may be held fully liable for company losses under the piercing the corporate veil doctrine, particularly in cases of misuse of the corporate form for personal gain. This study provides recommendations for policymakers to clarify the legal framework governing SMLLCs to mitigate potential legal conflicts and ensure balanced protection for all stakeholders. Keyword: Single-Member Limited Liability Company, Shareholder Liability, Piercing The Corporate Veil, Legal Entity, Legal Doctrine Abstrak: Perseroan terbatas perorangan, yang diatur dalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas dan perubahan melalui Undang-Undang Nomor 6 Tahun 2023 tentang Cipta Kerja, merupakan bentuk badan hukum baru yang memberikan fleksibilitas lebih besar kepada usaha mikro dan kecil. Namun, keberadaan perseroan ini juga menimbulkan berbagai permasalahan hukum, khususnya terkait prinsip pemisahan tanggung jawab (separate legal entity) dan penerapan doktrin piercing the corporate veil. Penelitian ini bertujuan untuk menganalisis akibat hukum dari kedudukan perseroan terbatas perorangan sebagai badan hukum; mengevaluasi penerapan doktrin tanggung jawab terbatas terhadap pemegang saham tunggal yang merangkap sebagai direksi; dan mengkaji perlindungan hukum bagi perseroan terbatas perorangan sebagai badan hukum mandiri dari tindakan pemegang saham tunggal. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan undang-undang dan konseptual. Hasil penelitian menunjukkan bahwa perseroan terbatas perorangan memiliki karakteristik yang berbeda dibandingkan dengan perseroan terbatas konvensional, sehingga prinsip tanggung jawab terbatas membutuhkan penyesuaian. Dalam situasi tertentu, pemegang saham tunggal dapat dimintai pertanggungjawaban penuh atas kerugian perseroan berdasarkan doktrin piercing the corporate veil, terutama jika terjadi penyalahgunaan fungsi badan hukum untuk kepentingan pribadi. Implikasi penelitian ini memberikan rekomendasi bagi pembuat kebijakan untuk memperjelas pengaturan hukum perseroan terbatas perorangan guna mengurangi potensi konflik hukum dan memberikan perlindungan yang seimbang bagi semua pihak terkait.Kata kunci: Tanggung Jawab Pemegang Saham, Perseroan Terbatas Perorangan, Piercing The Corporate Veil, Badan Hukum, Doktrin Hukum
Co-Authors Abdi, Muhammad Parrij Abdul Aziz Alsa, Abdul Aziz Abdul Rauf Abdullah, Fauzi Adi Gunawan Adi Saputra Adli Fahmi Lubis, Muhammad Adryansyah, Dony Aflah, Aflah Agnest Elga Margareth Agusmidah Agusmidah Aida Nur Hasanah Aldi Subartono Alvi Syahrin Alvi Syahrin Amala, Sri Rizky Amanda Serena Amrizal Fahmy Fahmy Anak Agung Istri Sri Wiadnyani Andi Rian Djajadi Andreas Iriando Napitupulu Angga, Suheri Anthonius Ginting Antonius Leonard Tarigan Aprilyana S., Idha Ardiantha Putera Sembiring Arifiyanto, Joiverdia Ariq Ablisar Ashri Azhari Baeha Aulia, Kevin Aziz, Muhammad Fauzan Azwar, Tengku Keizerina Devi Berliane, Aurelia Binsar Parulian Sitanggang Bismar Nasution Bismar Nasution Bismar Nasution BISMAR NASUTION Bismar Siregar, Bismar Bobby Kurniawan Bonardo Marbun BUDIMAN GINTING Cahya Wijaya Calvin Calvin Chairiyah Ella Sari Siregar Chairuna, Tengku Mita Chaniago, Alfajri Muhammad Charles Silalahi Cherdina Efenti Choirun Parapat Choky Permana Hutagalung Chrisintia Sitompul Churairah, Abu Cindy Theresia Br Manurung Ciptawan, Ciptawan CLAUDIA, MARGARETHA YEREMIA Daulay, Harmona Dede Aquari Irawan Surbakti Dedi Harianto Delfani Febryana Lubis Dezky Muji Setyo Diah Ayu Oktriningsih Dwi Putri Rezky Sihite Dwi Rahmawati Ebenezer Simanullang Edy Ikhsan Efendi Tambunan Eka Husnul Hidayati Ekaputra, Mohammad Elbert, Elbert Elikson Rumahorbo Emya Pratidina Sembiring Endame Suranta Ginting Eri Lukmanul Hakim Pulungan Eric Tanaka Erlinda Vivi Yusanti Evlin Yosephin Natazza Simanjuntak Faisal Akbar Nasution Faisal Anshari Dwana Faradila Yulistari Ferawati Br.Tarigan Fernando Enrico Fermi Partahi Fidelis Haposan Silalahi Fitri Yanni Dewi Siregar Fitri Yanni Dewi Siregar Floraulina Theadora Tarigan Frans Affandhi Fransiska Harahap Freddy VZ. Pasaribu Gunawan, Andrie Gusnia Hanako Hady, Faisal Hafizhah, Annisa Handoko, A.D Hani Riadho Nasution Hanie, Meidina Zulfa Hasim Purba Hasim Purba Hasim Purba HASIM PURBA Hendra Adiwijaya Herbert Rumanang Herianto Herianto Herman Brahmana Hery Widijanto Hilbertus Sumplisius M. Wau Hutagalung, Jessica Imelda Putri Idha Aprilyana Sembiring Idris, Siti Hafsyah Ika Wahyuni ILHAM FAUZI Ilham Rohjadina Imanuel Sembiring Imastian Chairandy Siregar Isnaini Isnaini, Maulida Jannah, Rizki Nurul Jelly Leviza John Bert Christian Jonathan Arga Simbolon, Berry Juergen K. Marusaha. P. Panjaitan Julia Agnetha Br. Barus Julisman Julisman Junandar Indra Tongam Panggabean Jusak Tarigan Kaban, Maria Kamaluddin Pane Keizerina Devi Keizerina Devi Azwar Keizerina Devi Azwar, T Khair, Azizan Khairin Ulyani Tarigan Khairul Khairul, Khairul Khoiriah Pane, Melyda Koeswoyo, Josephine Kristi Emelia Pasaribu Laurentia Ayu Kartika Putri Lemmy, Muhammad Ilham Akbar Leonard Pandapotan Sinaga Lesly Saviera Lidia Sinaga Limbong, Henman Lisa Andriati, Syarifah Lubis, Ikhsan Lubis, Muhammad Abdul Ali Lubis, Tri Murti Lubis, Yeti Meliany Lumban Tobing, Ruth Yiska M Febriyandri Satria M. Ekaputra M. Ichsan Rouyas Sitorus M. Iqbal Asnawi Madiasa Ablisar Madiasa Ablisar Madiasa Ablisar Madiasa Ablizar Maha, Rinto Mahmud Mulyadi Malto S. Datuan Manambus Pasaribu Manurung, Doni Freddi Mariane Magda Ketaren Marlina Marlina Marlina, Marlina Marpaung, Ladyta Tahany Reformita Matondang, Edy Syahputra Meisy Kartika Putri Sianturi Melati Fitri Melva Theresia Simamora Mirza Nasution Mona Lamtiur Es. Cape Muhammad Aulia Rizki Agsa Muhammad Ekaputra Muhammad Hamdan Muhammad Haris Muhammad Hendra Razak Muhammad Yamin Lubis, Muhammad Yamin Mulhadi, Mulhadi Muniifah, Nur Mutiara Panjaitan Nasution, Mirza Nasution, Muhammad Anggi Nasution, Zaid Perdana Natasya Sirait, Ningrum Nindyo Pramono NINGRUM NATASYA SIRAIT Nugroho, Nur Nurjannah Siregar Nurjannah, Lia O.K Saidin Oki Basuki Rachmat Omar Akbar Aldian Pinem Parinduri, Hamdani Pendastaren Tarigan Popon Rabia Adawia Pratiwi Damanik, Maristella Puput Dini Lestari Purba, M Hadyan Yunhas Puspa Melati Putra Hsb, Ibnu Habib Ryandi Syah Putra, Boni Putra, Hadian Indrawan Putri Angginamora Putri Ayu Pratiwi Putri Nesia Dahlius Putri Pertiwi S, Santika Putri, Zelika Annisa R, Robert Rabithah Nazran Rachmat, Oki Basuki Rafiqi Raissa Avila Nasution Raymond Adytia Depari Rendra Alfonso Sitorus Riadhi Alhayyan Riamor Bangun Ridho Pamungkas Riswan Munthe Ritonga, Syahdani Rizky Wardiman Rizal, Asyraful Rizki Alisyahbana Rizki Putra, Rahmat Rizkita, Cindy Robert Robert Robert Robert, Robert Robinson Sihombing Roli Harni Yance S. Garingging Romadhon, Sasro Mulya Rosmalinda Rosnidar Sembiring Runtung Runtung Runtung Ryandava Rizky, Tengku Muhammad S, Sunarmi Saddam Shauqi Sagala, Liwarny Sagala, Rumanty Fitriana Saidin Saidin Sandrawati, Erna Sandy, Mahmud Isyac Kurnia Sari Rezeki Indra Saryo Saryo Shawina Widyandarie Sheila Miranda Hasibuan Sherhan Sherhan Siahaan, Gerald Partogi Siegfried, Irene Elfira Dewi Sihombing, Deus Levolt Sihombing, Harafuddin Silitonga, Elia Fransisco SIMAMORA, DANIEL Simatupang, Elysabet Sry Devi Bruni Simbolon, Elsa Daniella Simon Simon Sinaga, Dwi Natal Ngai Santoso SINAGA, HENRY SINAGA, SUDARMAN Sinulingga, Tommy Aditia Siregar, Nopi Aryani Siregar, Putra R Sitepu, Deni Randa Sitepu, Runtung Sitorus, Chrismo H Sugirhot Marbun Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi Suhaidi, Suherman Nasution Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi, S Sunarmi, Sunarmi Supandi Surbakti, Evan Seprianta Surtan Harista Muda Hasibuan Surung Aritonang Aritonang Suryani, Rafika Susi Muliyanti Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Syafruddin Kalo Syamsul Arifin Syarifah Lisa Andriati T. Keizerina Devi Azwar T. Keizerina Devi Azwar Tamiarisa Amanda Fasa Rambe Tan Kamello Tanjung, Muhamamd Dafi Tarigan, Christina Margaretha br Tarigan, Hans Joy Tarigan, Vita Cita Emia Tarsisius Murwadji Taufik Hasudungan Sihotang Taufik Hidayat Lubis Taufik Siregar Tiyana Br. Situngkir, Anggis Tony Tony Tri Murti Lubis Trisna, Wessy Tumpal Utrecht Napitupulu Ucok Yoantha Ujung, Lolonta Gabriella Exaudita Utary Maharany Barus Vina Trinanda Dewi Vita Cita Emia Tarigan Warhan Wirasto Wibowo, Bagus Firman Widodo Ramadhana Wina Wina Windha Yahya Ziqra Yessi Serena Rangkuti Yohana Yohana Yulida, Devi Yuriandi, Agung ZULFAH, INDANA