A limited liability company has legal responsibility for all consequences arising from legal actions taken during the company’s activities. When a limited liability company is dissolved, it must carry out various settlements and responsibilities which is called a liquidation process. The liquidation process begins with the determination of the Extraordinary General Meeting of Shareholders’ (GMS)’s decision, which will then be continued with the completion of the company by registering, and disbursing the company’s assets which are distributed to parties entitled to own shares. And deletion of company status. During the liquidation period, a person will be appointed as a liquidator as a person who has the right to lead and carry out the settlement process until the legal entity status ceases. The liquidator also has responsibilities for the payment of payment obligations and third settlements that must be made as well as other settlements that need to be made during the current period. However, in fact, many do not understand the legal sanctions for the dissolution of a limited liability company and the consequences of not carrying out the liquidation stage. The purpose of this study is to explain the legal consequences of the dissolution of the company and the obligations of the liquidator in managing assets and legal status in this company, the liquidator has an important role in the process. From disbandment. Therefore, it is necessary to study how the liability of the liquidator in the stage of property settlement and the abolition of the legal entity status in the limited liability company is dissolved. This research’s method is descriptive qualitative which describes the phenomena that occur then analysis and security.
Keywords: dissolution, limited liability company, liability, liquidator