On Going Concern is one of the principles regulated in Article 104, Article 179, Article 180 and Article 183 of Law Number 37 of 2004 concerning Bankruptcy and PKPU. Companies that have been declared bankrupt by a commercial court do not always end up with the settlement of bankrupt assets. The company has been declared bankrupt, actually there is still an opportunity for going concern with the aim of increasing bankruptcy assets, this is based on one of the main principles of bankruptcy, namely on going concern. In practice, the curator as the executor of going concern is not always successful in implementing going concern, sometimes the curator also fails. The intent and purpose of writing this thesis is to find out the factors causing the failure of on going concern in bankruptcy cases and to find out the legal consequences of the failure of on going concern in bankruptcy cases. The research method used is normative juridical research with a statutory approach and using a decision study where the author analyzes the factors causing the failure of going concern and the legal consequences of failing going concern. Legal materials in the writing of this research consist of 3 (three) parts, namely primary, secondary and tertiary legal materials which are the basic materials used as a reference or basis in this writing. Primary legal materials consist of statutory regulations and judges' decisions, while secondary legal materials are obtained from books and other literature, tertiary legal materials in the form of interviews, legal dictionaries and internet sites related to this research