Good Corporate Governance dan Penerapan Doktrin Piercing the Corporate Veil pada Perseroan Terbatas Berdasarkan Undang-Undang Nomor 40 Tahun 2007

Abstract

Limited Liability Company (PT) as one of the economic institutions that has a high level of flexibility because this institution can accommodate economic activities that have complexity from very simple (few people) to those with very high complexity (thousands of people or even hundreds of thousands of people). Therefore, PT becomes a container for carrying out economic activities that are most widely used by economic actors compared to other forms of business. Trying to provide an explanation of several issues about PT comprehensively from a theoretical perspective, especially related to the principles of good corporate governance and how the doctrine of piercing the corporate veil can be applied to a limited liability company and the application of the doctrine of piercing the corporate veil in Law Number 40 of 2007 concerning Limited Liability Companies.