Comparative Study of The Implementation of Piercing The Corporate Veil Doctrine in Indonesia, United States, and United Kingdom

Kusuma, Ng Catharina (2020) Comparative Study of The Implementation of Piercing The Corporate Veil Doctrine in Indonesia, United States, and United Kingdom. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Pada jaman sekarang, konsep piercing the corporate veil umumnya diadopsi dalam setiap sistem hukum modern dengan perbedaan hanya pada tingkat pengakuan dan aplikasinya. Seiring dengan berkembangnya hukum perusahaan yang cukup pesat, banyak entitas bisnis berskala besar di Indonesia yang tidak beroperasi dalam bentuk perusahaan tunggal namun dalam bentuk perusahaan kelompok. Tidak diaturnya doktrin piercing the corporate veil dalam hukum perusahaan Indonesia menunjukkan bahwa anak perusahaan dari perusahaan kelompok dianggap sebagai kepribadian hukum yang terpisah, sehingga hampir mustahil untuk meminta pertanggungjawaban perusahaan induk atas tindakan hukum anak perusahaan dalam kondisi apapun. Namun, melalui aplikasi doktrin piercing the corporate veil di negara lain seperti Amerika Serikat dan Inggris, dapat disimpulkan bahwa peraturan mengenai penerapan doktrin piercing the corporate veil dianggap cukup penting. Penelitian normatif ini dilakukan dengan metode studi perbandingan hukum yang meneliti pelaksanaan doktrin piercing the corporate veil di Indonesia, Amerika Serikat, dan Inggris. Tujuan penelitian ini adalah terutama untuk menganalisa urgensi bagi Indonesia untuk mengatur pelaksanaan piercing the corporate veil secara eksplisit. Data dalam penelitian ini akan dikumpulkan melalui studi dokumen seperti hukum yang berlaku, jurnal, serta buku dan akan dianalisis dengan menggunakan metode analisis data kualitatif dengan pendekatan deduktif. Kesimpulannya, doktrin piercing the corporate veil diimplementasikan di Indonesia, meskipun tidak ada dasar hukum normatif dari doktrin itu sendiri, sedangkan di Amerika Serikat dan Inggris, doktrin ini diimplementasikan dan dikembangkan lebih lanjut melalui preseden. Selain itu, meskipun doktrin ini diatur secara tidak eksplisit, Amerika Serikat dan Inggris telah menggunakan doktrin dalam kasus yang kemudian menciptakan preseden yang dapat digunakan sebagai referensi kasus berikutnya, sementara di Indonesia, dilaksanakan melalui hukum perusahaan Indonesia. Oleh karena itu, harus ada peraturan yang lebih eksplisit mengenai kedua kelompok perusahaan dan doktrin piercing the corporate veil. ********************************************************************** Today, the concept of piercing the corporate veil is commonly adopted in every modern law system with the only differences being the degree of acknowledgement and the different applications of such concept. As corporate law is developing rapidly, there are now a lot of large-scale business entities in Indonesia that do not operate in a single corporate form but in the form of corporate groups. The absence of piercing the corporate veil doctrine in the Indonesian company law shows that the subsidiaries of such corporate groups are considered a separate legal personality, hence it is probably almost impossible to held the parent company liable for its subsidiaries’ legal actions under any conditions. However, through the applications of the doctrine of piercing the veil by other countries such as United States and United Kingdom, it is important to regulate the implementation of the doctrine of piercing the corporate veil in Indonesia. This normative research is done with comparative law method by looking at the implementation of piercing the corporate veil doctrine in Indonesia, United States, and United Kingdom. The purpose of this research is mainly to analyse the urgency for Indonesia to explicitly regulate the implementation of piercing the corporate veil. The data in this research will be collected through the study of documents such as Laws and Acts, journals, as well as books and will be analysed using qualitative data analysis method with deductive approach. All in all, piercing the corporate veil doctrine is implemented in Indonesia, although there was not any normative legal basis of the doctrine itself, whereas in US and UK, the doctrine is implemented and further developed through precedents. In addition, even though the doctrine is inexplicitly regulated in the three countries, the US and UK have been using the doctrine in their judgements, which then created precedents that could be used as reference by proceeding cases whereas in Indonesia, the doctrine is implemented through the Indonesia Company Law. Therefore, since there is an evident relationship between a parent company and its subsidiary, whereby in certain cases the parent company can and should be held liable for the acts of its subsidiary, there should be a more explicit regulation regarding both corporate groups and piercing the corporate veil doctrine.

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