PERTANGGUNGJAWABAN HARTA PRIBADI PEMEGANG SAHAM PERSEROAN TERBATAS DI INDONESIA
DOI:
https://doi.org/10.21776/ub.arenahukum.2019.01201.1Keywords:
Personal liability, Limited liability, Separate legal entity, Piercing the corporate veil.Abstract
Abstract
This research is intended to understand the purpose of the adoption of the doctrine of piercing the corporate veil ("PCV") and the concept of shareholders' personal liability in Law Number 40 of 2007 concerning Limited Liability Companies ("UUPT 2007"), and to measure the effectiveness of the legal protection This research is a normative juridical study conducted through library research and analyzed by qualitative research methods on secondary data by comparing with the application of the PCV doctrine in the Netherlands. The results of the study shows that the responsibility of shareholders in a PT is only limited to the number of shares they have in the company where the company itself becomes an independent legal entity separate from its shareholders. At present, the characteristics of limited liability and separate legal entities are often misused to create a shield for shareholders so that they can avoid personal liability for their illegal actions.
Â
Abstrak
Penelitian ini ditujukan guna memahami tujuan dari diadopsinya doktrin piercing the corporate veil (“PCVâ€) dan konsep pertanggungjawaban harta pribadi pemegang saham dalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (“UUPT 2007â€), serta guna mengukur efektifitas dari perlindungan hukum yang diberikan melalui penerapan doktrin PCV tersebut. Penelitian ini merupakan penelitian yuridis normatif yang dilakukan melalui penelitian kepustakaan dan dianalisa dengan metode penelitian kualitatif atas data sekunder yang ditemukan, serta dengan melakukan perbandingan dengan penerapan doktrin PCV tersebut di negara Belanda. Hasil penelitian menunjukkan bahwa pertanggungjawaban pemegang saham pada suatu PT, hanya terbatas pada sejumlah saham yang mereka miliki di dalam perseroan dan perseroan itu sendiri menjadi badan hukum mandiri yang terpisah dari pemegang sahamnya. Saat ini, karakteristik pertanggungjawaban terbatas dan badan hukum yang terpisah ini sering disalahgunakan untuk menciptakan tameng bagi para pemegang saham agar mereka dapat menghindar dari kewajiban pertanggungjawaban secara pribadi atas perbuatan melawan hukum yang mereka lakukan.
Â
References
Buku
Bello, Petrus C.K.L., Hukum & Moralitas, Tinjauan Filsafat Hukum. Jakarta: Penerbit Erlangga, 2012.
Fuady, Munir. Hukum Perusahaan Dalam Paradigma Hukum Bisnis. Bandung: PT Citra Aditya Bakti, 2002.
Garner, Bryan A., Black’s Law Dictionary. St. Paul: Minn., West Group, 2001.
Harahap, M. Yahya. Hukum Perseroan Terbatas. Jakarta: PT Sinar Grafika, 2009.
Mertokusumo, Sudikno. Mengenal Hukum, Suatu Pengantar. Yogyakarta: Liberty, 2005.
Morrison, David and Colin Anderson. Company Law. Australia: Oxford University Press, 2010.
Mustafa, M. Habib. Ilmu Budaya Dasar, Manusia dan Budaya. Surabaya: Usaha Nasional, 1983.
Pramono, Nindyo. Hukum PT Go Public dan Pasar Modal. Yogyakarta: Andi Offset, 2013.
Prasetya, Rudhi. Kedudukan Mandiri dan Pertanggungjawaban Terbatas Dari
Perseroan Terbatas. Surabaya: Airlangga University Press, 1983.
-------------------. Perseroan Terbatas: Teori dan Praktik. Jakarta: PT Sinar Grafika, 2011.
Prasetyo, Teguh dan Abdul Halim Barkatullah. Filsafat, Teori & Ilmu Hukum. Jakarta: PT Raja Grafindo Persada, 2014.
Purwosutjipto, H.M.N. Pengertian Pokok Hukum Dagang Indonesia, Hukum Persekutuan Perusahaan. Jakarta: Penerbit Djambatan, 1980.
Soemitro, Rochmat. Penuntun Perseroan Terbatas Dengan Undang-Undang Pajak Perseroan. Jakarta: Eresco, Cetakan Keenam, 1979.
Syahrul, S.E., dkk. Kamus Lengkap Ekonomi. Jakarta: Citra Harta Prima Jakarta, 2000.
Warendorf, Hans, et al. The Civil Code of the Netherlands,Netherlands. Kluwers Law International, 2013.
Jurnal
Ramsay, Ian M. and David B Noakes. “Piercing the Corporate Veil in Australiaâ€. 19 Company and Securities Law Journal 250-271, (2001): 2. Diakses 15 Juli 2018. doi: https://law.unimelb.edu.au/__data/assets/pdf_file/0008/1710089/122-Piercing_the_Corporate_Veil1.pdf.
Sulistiowati dan Veri Antoni. “Konsistensi Penerapan Doktrin Piercing The Corporate Veil Pada Perseroan Terbatas di Indonesiaâ€. Yustisia Vol.2, No.3, (September – Desember 2013): 23. Diakses 11 Juli 2018. doi: https://jurnal.uns.ac.id/yustisia/article/viewFile/10152/9050.
Naskah Internet
Pramono, Nindyo. “Perbandingan Perseroan Terbatas Di Beberapa Negaraâ€. http://bphn.go.id/layanan/res_paper/2012. Diakses 9 Juli 2018.
Kamus Besar Bahasa Indonesia, Kamus Versi Online, https://kbbi.web.id/tanggung%20jawab. Diakses 17 Juli 2018.
Peraturan Perundang-undangan
Kitab Undang-undang Hukum Dagang.
Kitab Undang-undang Hukum Perdata.
Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas.
Undang-undang Nomor 2 Tahun 2014 tentang Perubahan Atas Undang-
Undang Nomor 30 Tahun 2004 tentang Jabatan Notaris.
The Civil Code of the Netherlands.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2019 Gideon Paskha Wardhana
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This journal embed or display simple machine-readable CC licensing information. This journal allow reuse and remixing of content in accordance with a Creative Commons license, Creative Commons Attribution-NonCommercial 4.0 International License (CC BY NC). This license (CC BY NC) allows other users to re-edit / rewrite and rebuild a work non-commercially as long as the user gives credit and licenses his new work in the same domain.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Creative Commons Attribution-NonCommercial 4.0 International License (CC BY NC) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
