The principle of piercing the corporate veil simply can make the form of accountability of shareholders, directors and commissioners of the company in certain matters unlimited. In this research, the problem is: How is the regulation regarding the responsibility of the board of directors in their ownership assets according to the doctrine of piercing the corporate veil? and How is the relationship between the piercing of corporate veil doctrine and the business judgment rule doctrine? In this research method, the type of research using a normative juridical approach, in addition to research. The data source comes from the data secondary, namely by studying primary legal materials and secondary legal materials.Data collection is done by means of library research, namely:collect data by reviewing library materials or secondary data.Furthermore, the data were analyzed qualitatively. From the results then the directors must take personal responsibility to personal property and these two doctrines contradict each other, so the business judgment rule doctrine cannot be used in this case. It is recommended that the Board of Directors must be careful in carrying out their obligations and duties in determining policies for limited liability companies and the aggrieved parties are advised to as a result of the board of directors having committed an unlawful act.
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