Abstract-Directors in a limited liability company can be likened to a life for the company. The Board of Directors in carrying out their duties in managing a limited liability company has the possibility to carry out acts against the law both civil and criminal in nature. However, acts against the law can be directly carried out by the company through its organs, or vice versa, acts against the law are carried out by employees and the company is responsible. Based on this, the problem is obtained: 1) what forms of unlawful actions by the Board of Directors in managing a limited liability company (Corporation)? 2) What is the responsibility of the Directors who commit illegal acts? This research method uses normative legal research, with literature studies of primary and secondary legal materials. Based on research findings, it is known that: 1) Forms of unlawful acts carried out by directors: using company money/ wealth for personal gain, company information for personal gain, conducting related parties transactions with companies, prohibiting competition with the company 2) Directors' responsibility for illegal acts is regulated in Law No. 40 of 2007 the directors are responsible for managing the company where the management has to be done by each member of the board of directors, in good faith and full of responsibility. From this, it is necessary to optimize the implementation and supervision of the Corporation Law which substantially provides protection to business stakeholder and other public rights. Keyword: Accountability of Directors, Limited Liability Companies, Action against the Law Abstrak-Direksi di dalam perseroan terbatas dapat diumpamakan sebagai nyawa bagi perseroan. Direksi dalam menjalankan tugasnya mengelola perseroan terbatas memiliki kemungkinan untuk melakukan perbuatan melawan hukum baik bersifat perdata maupun pidana. Akan tetapi, perbuatan melawan hukum itu dapat langsung dilakukan oleh perusahaan melalui organ-organnya, atau sebaliknya perbuatan melawan hukum itu dilakukan oleh pegawai dan perusahaan wajib mempertanggungjawabkan. Berdasarkan hal tersebut maka didapatlah permasalahan yakni 1) Bagaimana bentuk perbuatan melawan hukum yang dilakukan oleh Direksi di dalam mengurus perseroan terbatas? 2) Bagaimana tanggung jawab Direksi Perseroan Terbatas yang melakukan perbuatan melawan hukum? Metode penelitian ini menggunakan penelitian hukum normatif, dengan studi kepustakaan dari bahan hukum primer dan sekunder. Berdasarkan temuan penelitian diketahui bahwa: 1) Bentuk perbuatan melawan hukum yang dilakukan oleh direksi: mempergunakan uang/ kekayaan perseroan untuk kepentingan pribadi, informasi perseroan untuk kepentingan pribadi, melakukan transaksi dengan perseroan, larangan bersaing dengan perseroan 2) Pertanggungjawaban direksi atas perbuatan melawan hukum diatur dalam UU No. 40 Tahun 2007 direksi bertanggung jawab atas pengurusan perseroan dimana pengurusan itu wajib dilaksanakan setiap anggota direksi dengan itikad baik dan penuh tanggung jawab. Dari hal tersebut sebaiknya Perlu optimalisasi pelaksanaan dan pengawasan UUPT yang secara substansial memberikan perlindungan kepada pelaku bisnis dan hak-hak publik lainnya. Kata Kunci: Pertanggungjawaban Direksi, Perseroan Terbatas, Melawan Hukum
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