Indonesian Journal of Social Sciences and Humanities
Vol. 6 No. 1 (2026): Indonesian Journal of Social Sciences and Humanities (IJSSH)

Tanggung Jawab Komisaris atas Perbuatan Melanggar Hukum Ditinjau dari Doktrin Piercing The Corporate Veil

Nathasya, Jessica Putry (Unknown)
Sudarwanto, Albertus Sentot (Unknown)



Article Info

Publish Date
28 Feb 2026

Abstract

This study analyzes the regulation of company organs’ responsibilities, particularly commissioners, under Law Number 40 of 2007 concerning Limited Liability Companies and its relevance to the doctrine of piercing the corporate veil. The case of PT WSM Ventures Indonesia is examined to assess the limits of commissioners’ authority, the nature of the unlawful acts committed, and the legal basis for imposing personal liability for corporate losses. This research is a normative juridical study employing statutory and case approaches. It relies on primary and secondary legal materials obtained through literature review and applies a prescriptive analytical method. The findings show that the Company Law grants commissioners limited liability protection insofar as they perform their supervisory and advisory functions in good faith and within the scope of their authority. However, when a commissioner exceeds such authority (ultra vires) and interferes in the company’s management, causing losses, the doctrine of piercing the corporate veil becomes applicable to impose personal liability. In Decision Number 477/Pdt.G/2018/PN.Jkt.Sel, the commissioner was found to have committed an unlawful act under Article 1365 of the Civil Code and held personally liable pursuant to Article 114 paragraph (3) of the Company Law.

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Journal Info

Abbrev

ijssh

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Indonesian Journal of Social Sciences and Humanities (IJSSH) hadir sebagai platform publikasi ilmiah bagi mahasiswa, guru, dosen, praktisi, maupun peneliti yang berfokus pada dinamika ilmu sosial dan humaniora. Jurnal ini berkomitmen untuk mendiseminasikan hasil riset dan kajian kritis yang relevan ...