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Civil Law

2021

Director

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Full-Text Articles in International Law

Tanggung Jawab Direksi Perusahaan Terhadap Penyitaan Aset Milik Perusahaan Yang Melakukan Penunggakan Pajak, Jeffry P Samosir Jul 2021

Tanggung Jawab Direksi Perusahaan Terhadap Penyitaan Aset Milik Perusahaan Yang Melakukan Penunggakan Pajak, Jeffry P Samosir

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Law No. 40 of 2007 concerning Limited Liability Company, states in Article 97 paragraph (3) that "Each member of the Board of Director is personally responsiblity for the Company's losses if the person concerned is guilty or negligent in carrying out his duties in accordance with the provisions referred to in Article (2)." This provision is one of the provisions governing the responsibilities of the Directors of a Limited Liability Company. Limited Liability Company is not human in general, but a man-made work created by law, recognized by law like human, namely as a legal entity (Rechtspersoon). As a consequence …


Konsep Penerapan Prinsip Business Judgement Rule Pada Keputusan Direksi Badan Usaha Milik Negara (Bumn), Gita Wanda Sesara Mar 2021

Konsep Penerapan Prinsip Business Judgement Rule Pada Keputusan Direksi Badan Usaha Milik Negara (Bumn), Gita Wanda Sesara

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Member of the Board of Directors (Director) of State Owned Enterprises (BUMN) are appointed and dismissed by the Shareholders which if the shares are one hundred percent owned by the government, then he appointment and dismissal of Director are carried out by the government. As an extension of the government, Director are required to be able to manage the company with integrity, prudence, as well as profit-oriented. Director in carrying out the company activities must be able to prove that the decisions are not based on personal decisions, but only for corporate purposes. Director manages the company by adhering to …