APPLICATION OF THE PIERCING THE CORPORATE VEIL PRINCIPLE IN INDONESIAN COMPANY LAW FROM THE PERSPECTIVE OF SUBSTANTIVE JUSTICE
Abstract
The principle of piercing the corporate veil in Indonesia is regulated in various laws, especially the Limited Liability Company Law, but its application in judicial practice still faces challenges such as a lack of deep and uniform understanding among legal practitioners. The purpose of this research is to analyze the application of the piercing the corporate veil principle in Indonesian company law and evaluate whether its application has reflected substantive justice. This research uses a normative legal research method with statutory and conceptual approaches, using primary, secondary, and tertiary legal sources collected through library research. The data analysis technique used is qualitative analysis with a deductive approach. The research results show that the application of the piercing the corporate veil principle in Indonesian company law is still limited and has not fully reflected substantive justice. Although this principle is regulated in the Limited Liability Company Law and several court cases, its application faces challenges such as a lack of clear criteria, limited understanding among legal practitioners, and concerns about its impact on investment. These factors cause difficulties for creditors or third parties in obtaining adequate compensation, while the misuse of corporate forms by shareholders or company management is often not effectively held accountable. To enhance substantive justice, efforts are needed such as clarifying application criteria, increasing understanding among legal practitioners, strengthening law enforcement, and developing stronger jurisprudence.
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DOI: https://doi.org/10.24815/sklj.v8i2.40082
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