Oktri, Oktri (2023) Tanggung Jawab Induk Perusahaan Terhadap Utang Anak Perusahaan Pada Pihak Ketiga Melalui Prinsip Piercing The Corporate Veil. Masters thesis, Universitas Islam Riau.

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Abstract

The concept of a group company is one that is developing in the field of corporate law, in response to the need to increase economic efficiency in business activities. The formation of a group company creates new legal problems, and as a result, the parent and subsidiary businesses are still considered as separate independent legal entities. Law Number 40 of 2007 concerning Limited Liability Companies (hereinafter referred to as UUPT) does not define the term group which refers to a group company, which has implications for uncertainty in terms of payables, and receivables from subsidiaries are from third parties, and subsidiaries are part of a group. , who cannot afford it. Paying debt obligations to third parties that have been issued. The problem then focuses on how the obligations of the parent limited liability company can be enforced in relation to the subsidiary's debts to third parties, and how the parent company's liability for the subsidiary's debts to third parties is based on the relevant laws and regulations. Therefore, research on the liability of the parent company for the subsidiary's debts to third parties is carried out using secondary data, descriptive data analysis, and normative legal research methods. The study findings show, first of all, that the limited liability of the parent company, which holds the subsidiary liable for the debts of the subsidiary to third parties, is not inherently absolute. This is because if the Piercing the Corporate Veil Principle is used, then the limited liability of Holding as the parent company and shareholders in subsidiaries becomes unlimited. Second, the legal provisions of Article 1243 of the Civil Code can be used to determine the form of responsibility of the Parent Company for the Subsidiary's debts to third parties. Based on this provision, the Parent Company may make additional payments to third parties as part of its responsibilities to the Subsidiaries.

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