Abstract
The implementation of the doctrine of piercing the corporate veil, especially against directors, by the courts in Indonesia is still inconsistent. This is partly due to the absence of guidelines for judges. In contrast, there are clear arrangements and guidelines for judges in the UK in applying the doctrine of piercing the corporate veil, especially against directors. This research aims to compare the regulation and application of the doctrine of piercing the corporate veil against directors in Indonesia and the UK and find the substance of the regulation and application in the UK that can be applied in Indonesia. This research uses normative juridical research methods. The results show that the regulation regarding piercing the corporate veil for directors in Indonesia is still general and there are no application guidelines for judges. In contrast, the UK has guidelines and precedents that can assist judges. The existence of guidelines for applying the doctrine of piercing the corporate veil, especially for directors, is a regulatory substance needed in Indonesian Company law. Such guidelines can also avoid inconsistencies in judges' decisions in similar cases.Keywords: Piercing the corporate veil, Director, Indonesia, United Kingdom AbstrakPenerapan doktrin piercing the corporate veil khususnya terhadap direksi oleh pengadilan di Indonesia masih belum konsisten. Hal ini antara lain disebabkan karena pengaturan yang bersifat umum dan ketiadaan pedoman bagi hakim. Sebaliknya, terdapat pengaturan dan pedoman yang jelas bagi para hakim di Inggris dalam menerapkan doktrin piercing the corporate veil termasuk penerapan terhadap direksi. Penelitian ini bertujuan untuk menganalisis perbandingan pengaturan dan penerapan doktrin piercing the corporate veil terhadap direksi di Indonesia dan Inggris serta menemukan substansi pengaturan dan penerapan di Inggris yang dapat diterapkan di Indonesia. Penelitian ini menggunakan metode penelitian yuridis normatif. Hasil penelitian menunjukkan bahwa pengaturan terhadap doktrin piercing the corporate veil khususnya terhadap direksi di Indonesia masih bersifat umum dan belum tersedia pedoman penerapan bagi hakim. Hal ini dapat berakibat pada terjadinya inkonsistensi hakim. Sebaliknya, Inggris telah mengatur doktrin piercing the corporate veil melalui pengaturan yang lebih rinci dan telah memiliki pedoman penerapan yang dapat membantu para hakim. Keberadaan pedoman penerapan terhadap doktrin piercing the corporate veil khususnya bagi direksi menjadi substansi pengaturan yang dibutuhkan dalam hukum Perseroan Indonesia. Pedoman dimaksud juga dapat menghindari terjadinya inkonsistensi putusan hakim dalam perkara-perkara serupa.Kata Kunci: Piercing the corporate veil, Direksi, Indonesia, Inggris
Published Version
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