Abstract:
The shareholders do not always have limited liability for the loss experienced by
a PT. This condition may happen if shareholders have done wrongdoing that
makes a PT their alter ego resulting in the implementation of piercing the corporate
veil. It reflects in the breach of contract case of PT Bukit Asam Prima and PT
Karunia Pratama Mandiri which both shareholders have a position as director and
the otheras commissioner. This study aims to understand the influence of alter ego
as a factor in the implementation of piercing the corporate veil and the
shareholders’ responsibility as the result of piercing the corporate veil.
Furthermore, this thesis used qualitative research that analyzed primary,
secondary, and tertiary data. The type of research used for this thesis is juridical-
normative research with a researchapproach is the case approach. As the results
after analyzing the case, although a shareholder has a position in PT as a director
or commissioner, it does not merely create a PT as an alter ego. This study found
there is must be an indication of bad faith from the shareholders to make PT an
alter ego and for the shareholders who are proven guilty, they should be jointly
responsible for paying the debts of PT.
