Tanggung Jawab Direksi atas Terjadinya Pailit Perseroan Terbatas

Abstract

This research was conducted to find out how the directors' accountability mechanism caused by an error or negligence caused the limited company to go bankrupt and how the legal consequences on the bankruptcy of a limited liability company. This type of research was classified as a normative legal research or also called doctrinal research, namely research that examined the law as a separate system that was separate from various other systems in society so as to provide a boundary between the legal system with other systems. The approach method used was the statutory approach; and Conceptual Approach. In principle, the Board of Directors was not personally responsible for acts committed for and on behalf of the company based on its authority. The scope of conduct that would be personally accounted for by the directors of the company was negligence because the directors did not fulfill the contents of the agreement and mistakes because the directors commit acts against the law. Bankruptcy of a Limited Liability Company was the bankruptcy of itself, not the bankruptcy of its management, even though the bankruptcy was due to the negligence of its management. So that management should not be held liable jointly for any losses due to negligence and could only be held accountable if the company's assets were not sufficient to cover losses due to bankruptcy Article 90 paragraph (2) of the Limited Liability Company Law).

Reform and Analysis of the Division of Legal Responsibility between Enterprises and Third‐Party Governance under Environmental Pollution

“…Finally, the eight enterprises involved shared the repair cost of 560 million yuan. Although there are few such cases, the impact is unprecedented and needs our attention [ 7 – 9 ].…”

“…Finally, the eight enterprises involved shared the repair cost of 560 million yuan. Although there are few such cases, the impact is unprecedented and needs our attention [7][8][9]. It can be seen from Figure 2 that the number of criminal cases of environmental pollution crime has increased significantly since the implementation of the "13 interpretation."…”

Pertanggungjawaban Direksi Setelah Pemberian Acquit and Discharge

“…Sehingga seharusnya pengurus tidak dapat dimintai pertanggungjawabannya secara tanggung renteng atas adanya kerugian karena kelalaiannya dan hanya dapat dimintai pertangungjawaban apabila kekayaan perseroan tidak cukup untuk menutup kerugian akibat kepailitan (Pasal 90 ayat (2) UUPT). 9 Direksi dapat pula diminta pertanggungjawabannya secara pribadi dalam hal terjadi kepailitan PT apabila kepailitan PT tersebut disebabkan karena kesalahan/kelalaian yang dilakukan Direksi dalam melakukan tugas pengurusan PT sehingga demi hukum akan dijatuhkan beban tanggung jawab pribadi terhadap Direktur yang bersalah/lalai tersebut. 10 Direksi dapat dimintakan pertanggungjawaban terhadap korporasi, apabila direksi terbukti melakukan tindakan pidana korupsi pada perusahaan.…”

Sole Propriesorship and Limited Liability Company Financial Liabilites To Creditors

“…The board of Directors has made maximum efforts to reduce the losses of limited liability companies-directors who have been negligent and made mistakes due to committing acts against the law. Negligent directors must be responsible for the loss of a limited liability company (Gea at al., 2020). Legal responsibility for a limited liability company that is not yet a legal entity is the responsibility of the shareholders (Listyowati, 2015).…”