TANGGUNG JAWAB ORGAN PERSEROAN TERBATAS DALAM KASUS KEPAILITAN

Abstract

This paper aims to determine the responsibility of the Company's internal organs, namely the shareholders, Directors and Commissioners, if the Company suffered a loss to not be able to pay its debts to creditors and eventually bankrupted due to improper legal organ of the Company while the Company Indonesia adopts a separate entity and limited liability. However, limited liability can be changed to unlimited liability by piercing the corporate viel abusing his authority when organs Company. Authority Board of Directors and Commissioner based the principle of fiduciary duty. In this study the authors will use the method of normative conceptual approach that moved from the separate entity doctrine, limited liability, fiduciary duty, and piercing the corporate viel to look for suitability in laws and crustaceans. Accountability organs according to the Company's separate entity, limited liability, fiduciary duty, and piercing the corporate viel has been set in the laws and regulations. Each organ can be held accountable if found guilty of negligence or willful misconduct that led