One of the problems in economic activities is a matter of bankruptcy. Therefore, the institution of bankruptcy is one of the basic needs in activities to support the country’s economy. The problems that happen in case No.107 K/PDT.SUS/2007 is the lack of clarity on the legal relation debt branches with headquarters. It happens because in the indonesia legal system no one has been set specifically on the subject. Law No. 40 year 2007 on Limited company, giving authority to the board of directors to give power of attorney to someone to run the company activities. From the authority giving the power of eliciting a legal relationship between the headquarters with brances office. Law No. 37 year 2004 give one of the requirements so that the company can be bankructed is must have a debt. The definition of a debt in this act shall can be defined more widely so can answer the problem that happens whether debt arising by brances office can be equaly the same with the debt that arrised by headquarters office. The arising debt in this case is come from the brances office. It must be concern that the debt from brances office must be equal as the debt of the headquarters office. This happened as a result of the relation betweenheadquarters office and brances office is a whole so that between them cannot be separated.