<![CDATA[Doktrin Piercing the Corporate Veil digunakan untuk menembus prinsip tanggung jawab terbatas. Perseroan Terbatas menganut prinsip pemisahan kepribadian hukum dan tanggung jawab terbatas yang melindungi direksi dalam pengurusan Perseroan. Perlindungan tersebut tidak bersifat mutlak apabila Perseroan disalahgunakan untuk melakukan perbuatan melawan hukum. Penelitian ini bertujuan menganalisis penerapan doktrin Piercing the Corporate Veil terhadap pertanggungjawaban direksi dalam kasus PT Bank Global Internasional, Tbk, berdasarkan Putusan Mahkamah Agung Nomor 863/PK/Pdt/2019 serta menganalisis akibat dari penerapan doktrin Piering the Corporate Veil dalam putusan tersebut. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan bahwa Mahkamah Agung menembus tanggung jawab terbatas direksi karena terbukti melakukan perbuatan melawan hukum melalui penyampaian informasi yang menyesatkan, sehingga direksi dapat dimintai pertanggungjawaban. The Piercing the Corporate Veil doctrine is used to penetrate the principle of limited liability. Limited Liability Companies adhere to the principle of separation of legal personality and limited liability, which protects directors in managing the company. This protection is not absolute if the company is misused to commit unlawful acts. This study aims to analyze the application of the Piercing the Corporate Veil doctrine to the liability of directors in the case of PT Bank Global Internasional, Tbk, based on Supreme Court Decision Number 863/PK/Pdt/2019 and analyze the consequences of the application of the Piercing the Corporate Veil doctrine in that decision. This study uses a normative legal research method with a statutory and case-based approach. The results show that the Supreme Court penetrated the limited liability of directors because they were proven to have comitted unlawful acts through the provision of misleading information, thus making the directors accoutable]]>
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