Tanggung jawab direksi perseroan terbatas dalam hal terjadinya pembatalan pembubaran perseroan terbatas

Martien, Yohanes (2017) Tanggung jawab direksi perseroan terbatas dalam hal terjadinya pembatalan pembubaran perseroan terbatas. Masters thesis, Universitas Pelita Harapan.

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Abstract

Suatu Perseroan Terbatas didirikan dengan tujuan untuk memperoleh keuntungan dari kegiatan usahanya. Umumnya jangka waktu pendiriannya tidak ditentukan lamanya. Perseroan Terbatas dapat dibubarkan, salah satunya adalah berdasarkan Keputusan Rapat Umum Pemegang Saham. Dalam hal ini, para pemegang saham membuat keputusan untuk membubarkan Perseroan Terbatas yang didirikan. Keputusan yang demikian adalah sah sepanjang kuorum dan caranya sesuai dengan Undang-Undang nomor 40 tahun 2007 tentang Perseroan Terbatas. Saat pemegang saham memutuskan untuk membubarkan Perseroan Terbatas, Perseroan Terbatas dimaksud akan memasuki fase likuidasi. Fase likuidasi merupakan fase dimana likuidator yang ditunjuk melakukan segala pengurusan berhubungan dengan penyelesaian kewajiban-kewajiban kepada pihak ketiga/kreditur, seperti hutang piutang, kredit, pailit, hutang pajak, masalah ketenagakerjaan, dan sebagainya. Dalam fase likuidasi, pemegang saham kemudian membuat keputusan untuk membatalkan pembubaran Perseroan Terbatas. Mungkin, likuidator sedang melakukan pengurusan berhubungan dengan penyelesaian kewajiban-kewajiban tersebut atau ada pihak ketiga yang menuntut sesuatu dari Perseroan Terbatas tersebut. Piercing the Corporate Veil merupakan prinsip yang menjelaskan bahwa pemegang saham dapat diminta pertanggung jawaban secara pribadi tanpa melibatkan organ Direksi. Ini merupakan oposisi dari prinsip Business Judgement Rule, yakni prinsip yang menjelaskan bahwa Direksi bertanggung jawab secara pribadi atas keputusan yang dibuatnya yang berdampak merugikan Perseroan Terbatas / A Limited Liability Company is established in the purpose of getting profits from its business activities. Mostly the Limited Liability Company is established for an indefinite period of time. The Limited Liability Company can someday be winded up, one of the ways are by the Resolution of Shareholders. In this case, the shareholders resolute to wind up the established Limited Liability Company. Such resolution is valid as long as its quorum and ways comply with Undang-Undang nomor 40 tahun 2007 tentang Perseroan Terbatas. Liquidation phase is the phase when the assigned liquidator perform all necessary actions related to settlement of its obligations to the third parties/creditor, such as debt, credit, bankruptcy, tax debts, employment issues, et cetera. In the period of liquidation phase, shareholders then resolute to undone the winding up of their Limited Liability Company. Perhaps, the liquidator is now performing necessary actions related to settlement of company abovementioned obligations or there is third party is somehow demanding any advantages from the Limited Liability Company. The Piercing the Corporate Veil is the principle which is defined that shareholdes can be personally liable without involving the board of director organ. This principle is the opposite of Business Judgement Rule principle, which principle is defined that board of director can be personally liable on their made decisions, therefore such decision bring disadvantages to the Limited Liability Company

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