Journal of Creative Student Research
Vol. 4 No. 3 (2026): Juni : Journal of Creative Student Research

The Piercing of Corporate Veil Doctrine dalam Pertanggungjawaban Perdata Perseroan Terbatas di Indonesia

Lukas Natama Putra Mahulae (Universitas Diponegoro)
Yunanto Yunanto (Universitas Diponegoro)



Article Info

Publish Date
24 Jun 2026

Abstract

This study examines the application of the The Piercing of Corporate Veil doctrine in the civil liability framework of Limited Liability Companies in Indonesia. The doctrine serves as an exception to the principle of limited liability, allowing courts to impose personal liability on shareholders, directors, commissioners, parent companies, or controlling parties who misuse the corporate entity for unlawful purposes. This research employs a normative legal method using statutory, conceptual, and case approaches. The findings indicate that the doctrine has been recognized in Indonesian company law, particularly through several provisions of Law Number 40 of 2007 concerning Limited Liability Companies. Its implementation extends beyond shareholders to encompass directors, commissioners, controlling shareholders, holding companies, and individual companies when evidence demonstrates abuse of legal entity status, commingling of assets, ultra vires acts, bad faith conduct, or unlawful corporate control. The study concludes that the doctrine functions as an essential legal mechanism for balancing investor protection with accountability, legal certainty, and justice for creditors and third parties harmed by corporate misconduct.  

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Journal Info

Abbrev

jcsr

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences Transportation

Description

Ilmu Sosial,Ilmu Ekonomi,Akuntansi,Manajemen,Kebudayaan,Pendidikan,Sejarah,Pariwisata,Gender,Humaniora,Seni Budaya Linguistik,Sastra,Filsafat,Studi Agama,Studi Media dan Komunikasi,Berbagai bidang penelitian yang ...