According to the provisions Article 7 the Act no. 21 of 2008 set up a limited liability company.Philosophicaly Islamic banks are less able to meet the standard values determined by the sharia itself.It is caused in the legal normative perspective Islamic,limited liability company in certain cases there is a discrepancy with Sharia principles. So Islamic banks look for purely profit oriented take sides capital owners.The aim of this research is to identify the problems facing Islamic banks in applying the limited liability company. This study consists of empirical research on legal identification and study of the effectiveness of the law. The intention is to link the law to attempt to achieve the destination and concrete needs in the community. The research is identify issues related to the practical reality as a limited liability company in Islamic banks . The results of the study has identified three problem Islamic banks in applying limited liability company philosophically,sociological and juridical.Liability company focused on the philosophy of capitalism that is purely profit oriented as opposed to value of the contract agreement.Sociological still centralized that do not involve customer.While juridically islamic banks needs improvement specifically regulates the legal entity in accordance with the principles of sharia .