IMPLEMENTASI TEORI PIERCING THE CORPORATE VEIL DALAM TATANAN HUKUM PERSEROAN INDONESIA.

In the order of corporate law, the birth of Law Number 40 of 2007 concerning Limited Liability Companies, as a replacement for Law Number 1 of 1995 concerning Limited Liability Companies, provides an understanding that the corporate law sector has progressed, this is a manifestation of modern legal doctrines in the company that were not found in the previous legal rules. Therefore, it is necessary to have the principle of prudence, wisdom and prudence which will ultimately refer to the perspective of justice in the legal horizon towards the application of the doctrine, thus the effectiveness of Piercing The Corporate Veil is expected not merely as Counter productive, but instead can be used as a reference in the Company's business activities. This research aims to describe the implementation of Piercing The Corporate Veil Theory in the Indonesian corporate law order. The method used is analytical description with conceptual approach. The results show that Law Number 40 of2007 concerning Limited Liability Companies provides space for the application of this doctrine, which overrides the veil of incorporation to impose legal liability on shareholders, directors, and commissioners. [ABSTRACT FROM AUTHOR]