Prinsip Tanggung Jawab Terbatas Perseroan Perorangan Sebagai Entitas Hukum Baru

The Covid-19 pandemic has compelled Indonesia to support its economy through the Job Creation Law. This law aims to serve as an economic growth stimulus, especially for the Micro, Small, and Medium Enterprises (MSMEs) sector through the establishment of Sole Proprietorships. The hope is that this initiative will enhance Indonesia's ranking on the Ease of Doing Business (EoDB) Index. Despite the implementation of limited liability in Sole Proprietorships, there are challenges related to the doctrine of Piercing the Corporate Veil. This research utilizes a normative juridical method, employing both statutory and conceptual approaches. The study is expected to contribute theoretically and practically by guiding entrepreneurs in understanding the legal implications and providing valuable insights for policy formulation to create a conducive business environment for MSMEs in Indonesia. The research findings indicate that the application of limited liability cannot be fully enforced in Sole Proprietorships. The doctrine of Piercing the Corporate Veil proves that founders are fully responsible in case of legal violations.