Prinsip Tanggung Jawab Terbatas Perseroan Perorangan Sebagai Entitas Hukum Baru
DOI:
https://doi.org/10.31328/ls.v8i3.5618Keywords:
Tanggung Jawab, Pemegang Saham, Perseroan Perorangan, Limited Liability, Responsibility, Sole ProprietorshipsAbstract
The Covid-19 pandemic has compelled Indonesia to support its economy through the Job Creation Law. This law aims to serve as an economic growth stimulus, especially for the Micro, Small, and Medium Enterprises (MSMEs) sector through the establishment of Sole Proprietorships. The hope is that this initiative will enhance Indonesia's ranking on the Ease of Doing Business (EoDB) Index. Despite the implementation of limited liability in Sole Proprietorships, there are challenges related to the doctrine of Piercing the Corporate Veil. This research utilizes a normative juridical method, employing both statutory and conceptual approaches. The study is expected to contribute theoretically and practically by guiding entrepreneurs in understanding the legal implications and providing valuable insights for policy formulation to create a conducive business environment for MSMEs in Indonesia. The research findings indicate that the application of limited liability cannot be fully enforced in Sole Proprietorships. The doctrine of Piercing the Corporate Veil proves that founders are fully responsible in case of legal violations.References
Buku
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Jurnal
Benny Batara Tumpal Hutabarat, 2011, Penerapan Prinsip Piercing the Corporate Veil Terhadap Pemegang Saham Selaku Personil Pengendali Korporasi dalam Tindak Pidana Pencucian Uang oleh Perseroan Terbatas. Skripsi, Universitas Indonesia.
Gloria, M. (2021). Kepailitan Perseroan Perorangan dalam UU RI No. 6 Th. 2023. Jurnal Panorama Hukum, 6(1), 24-31. https://doi.org/10.21067/jph.v6i1.5568
Grantham, Ross. (2007). The Limited Liability of Company Director. The University of Queensland, TC Beirne School of Law, Legal Studies Research Paper Series, Research Paper No. 07-03. https://ssrn.com/abstract=991248
M. Fariel Nabawi, 2021, Implikasi Hukum Pendirian Perseroan Perorangan Bagi Pelaku Usaha dan Kekuatan Pembuktian Surat Pernyataan Pendirian Secara Elektronik. Skripsi, Fakultas Hukum Universitas Islam Indonesia (UII).
Prabu, A., Harahap, I. N., Ernasari, N., Primagani, T., Nirpana, B., Andriyas, I., & Susanto, S. (2020). Kemudahan Berusaha Dalam Cluster Omnibus Law. Jurnal Lex Specialis, 1(2). http://openjournal.unpam.ac.id/index.php/jlsp/article/view/8581
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Website
Kementrian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (2020, 21 Oktober). UU Cipta Kerja Tingkatkan Kemudahan Berusaha dan Kualitas Pelayanan Publik. https://www.menpan.go.id/site/berita-terkini/uu-cipta-kerja-tingkatkan-kemudahan-berusaha-dan-kualitas-pelayanan-publik (Diakses pada 10 November 2023)
Lain-Lain
Wawancara dengan Staff Administrasi Hukum Umum Kementerian Hukum & HAM Kantor Wilayah Jawa Timur (Leorisia Hardika Putra), di Surabaya, Rabu Tanggal 6 Desember 2023
Fakultas Hukum Universitas Gadjah Mada, 2020, "Kertas Kebijakan Catatan Kritis Terhadap UU No. 11 Tahun 2020 Tentang Cipta Kerja"
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Postgraduate Master of Law, Universitas Widya Gama, Malang, Indonesia.
