Application of Piercing the Corporate Veil in Indonesia: A Legal and Islamic Perspective
DOI:
https://doi.org/10.30999/ph.v6i2.2908Keywords:
al-adl, holding company, piercing the corporate veil.Abstract
Piercing the corporate veil is a doctrine related to corporate responsibility by imposing responsibility on share owners. In its implementation, it often creates injustice for one of the parties because there are no clear rules regarding the accountability of the holding company towards the subsidiary company, as happened in the Supreme Court Decision Number 89/PK/Pdt/2010. The aim of this research is to determine the application of piercing the corporate veil as a form of joint responsibility for group companies from an Islamic justice perspective in decision Number 89/PK/Pdt/2010. This type of research is normative juridical with a case and statutory approach. The research results state that the application of the piercing the corporate veil doctrine to the responsibilities of holding companies refers to the Civil Code and Article 3 paragraph (2) of Law Number 40 of 2007 concerning Limited Liability Companies considering that holding companies and subsidiary companies are still components of company law. The implementation is in accordance with the al-'Adl concept in the same sense as Surah An-Nisa verses 58 and 135 because there are no regulations regarding group companies in Indonesia.
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