Directors are one of the organs in the Limited Liability Company ( PT ), which do all of company’s activities and represents them, both within or outside the court. Directors represent matters of PT and also run and operate the PT. Based on the management of the directors, they can perform an action called intra vires, which is an action that corresponds with statute. On the contrary, directors of PT can perform an action of law which violates the doctrine of ultra vires videlicet of an action which conducts beyond the capacity of the company itself, and expressed with the intention of the company which is listed in the statute. If the directors perform a behavior of ultra vires, accordingly it takes accountability of their action. The ultra vires accountability of the director’s action can be associated with torts law because that action is potentially bring disadvantages and loss, as written in Article 1365 of the Civil Code. When referring to the mentioned clause, then an action of ultra vires which is done by director of PT holds a connection with an torts, with pointing at whether the ultra vires action fulfill the elements which can be found in overall torts. Based on a few things mentioned above, writer is eager to review and learn a lot deeper regarding the association of directors’ ultra vires with torts and the accountability of directors’ ultra vires action