p–ISSN: 2723 - 6609 e-ISSN: 2745-5254

Vol. 5, No. 7 July 2024 http://jist.publikasiindonesia.id/

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 7, July 2024 3402

Corporate Criminal Law Liability in Corruption Crimes

Based on Perma RI Number 13 of 2016

Ibnu Aburizal Nashruddien Ms

1*

, Sari Mandiana

2

, Jusup Jacobus Setyabudhi

In social life, the subjects of law in the Indonesian legal system are individuals

(people) and legal entities (corporations). Regarding corporations, it is part of the field of

civil law. Corporations are terminology that is closely related to "legal entity"

(rechtspersoon) and "legal entity" is a terminology that is closely related to or used in

civil law (SETIAWAN, 2019).

According to criminal law, it has been accepted among academics and practitioners,

that a special crime involving companies is called Corporate Crime (corporate crime).

Previously, many parties or circles could not accept if a company was considered to be

in legal and economic issues because the problem of corruption has existed for thousands

of years, both in developed and developing countries, including in Indonesia (Sjawie &

SH, 2017).

Some corruption incidents that occur in Indonesia do not only involve individuals

or individuals, but nowadays it can be easy to find corruption cases involving a limited

liability company, which according to Article 1 number 1 jo. Article 7 paragraph (4) of

Law of the Republic of Indonesia Number 40 of 2007 concerning Limited Liability

Companies (UUPT Number 40) is a legal entity. Several corruption cases that are still

under investigation or that have been decided by the court show that not a few

corporations in the form of limited liability companies are involved in corruption crimes

Corruption crimes committed can be categorized as corporate crimes. Corporations that

are entangled in corruption cases, in development, have become an extraordinary crime.

Corruption is often identified with officials or civil servants who abuse state finances, in

its development now corruption has also involved members of the legislature, judiciary,

bankers, conglomerates, and corporations (Alfianto, 2022). In the latest journey, to

complement the weaknesses of the corporate criminal liability system in Law Number 31

of 1999 as amended by Law Number 20 of 2001 concerning the eradication of corruption,

the Supreme Court of the Republic of Indonesia Regulation Number 13 of 2016

concerning Procedures for Handling Criminal Cases by Corporations has been issued.

With the issuance of the Regulation of the Supreme Court of the Republic of Indonesia

and provide input for law enforcement in solving criminal problems, especially in

handling corruption cases committed by corporations. Thus, the purpose of this research

is to explain and describe the forms of corruption that can be committed by corporations

and how legal liability is applied to corporations involved in corruption crimes.

The research method used in this paper is normative juridical, which is based on

laws and regulations or legal norms relevant to the issue discussed, namely PERMA RI

journals, scientific papers, and print media that are relevant to the topic discussed. The

step of analyzing legal materials is carried out by deductive reasoning, namely by

examining legal materials such as laws and regulations, judges' decisions, legal doctrines,

and legal experts' opinions as general provisions, then applying them to the problem being

researched to produce an answer. After the review, the next step is to identify the problem

with the materials that have been collected, and then analyze the legal materials to find

the answers to the problems identified. The last stage is to summarize the conclusion of

the answer to the problem.

The term criminal act as a translation of strafbaar feit shows the meaning of a

person's behavior. Regarding the obligation to do but not do, which the law stipulates in

Article 164 of the Criminal Code, the provisions in this article require a person to report

to the authorities if a crime arises, if he does not report then he can be subject to sanctions.

The elements of a criminal act in the Law consist of objective elements and

subjective elements, the objective element focuses on elements that are outside the

perpetrator. While the subjective element focuses on the elements that are inside the

perpetrator, regarding behavior or deeds. The elements of error and illegality are listed,

and often not listed, at all are not listed is about the element of the ability to be responsible.

The formulation of the crime of corruption according to Law Number 31 of 1999

goals that have been set. For profit-oriented corporations, the main goal is to obtain

states that the fund is usually. Used for two things. First, it is used for investment

purposes. So that these funds are used to buy or finance fixed and long-term assets that

can be used repeatedly, such as the purchase of land, buildings, machinery, vehicles, and

other fixed assets. Second, funds are used to finance working capital, which is capital

used for short-term financing, such as purchasing raw materials, paying salaries and

wages, and other operational costs.

In addition, corporations also need to pay taxes. Taxes are mandatory contributions

and must be paid by taxpayers, individuals or corporations. Corporate tax itself is included

in direct taxes where it must be paid directly by the taxpayer himself and is usually paid

periodically (Suhariyanto, 2018a). Taxes are so important for the state because it is one

transactions, compliance in reporting business activities by applicable regulations, and

compliance with all other tax rules Taxpayer compliance is an action that reflects

compliance and awareness of order in tax obligations, namely, taxpayers make payments

and report on the periodic and annual taxation of the taxpayer concerned, either for a

group of people or capital as business capital by applicable tax provisions (Wadesango,

Mutema, & Mhaka, 2018). Some taxpayers have poor compliance by not making and

submitting periodic business activity reports correctly, completely and clearly, both

monthly or periodic or annual reports. This should be a more serious concern for the

government so that this problem can be overcome and supervised, one of which is by

assessing the testing of taxpayer compliance that has been carried out (Wadesango et al.,

of competition. Business competition can also be found in Law No. 5 of 1999 concerning

the prohibition of monopoly practices and unfair competition. In general, business

competition is a feud or rivalry between business people who independently try to get

31 of 1999 concerning the Eradication of Crimes. Corporate accountability in corruption

crimes can be read in Article 20 of Law Number 31 of 1999 and Law Number 20 of 2001,

although not much can be known from that provision because of the lack of formulation,

Article 20 contains several provisions. Three things that must be understood by legal

practitioners in determining the subject of corporate law that commits corruption crimes,

namely:

1. indicators of when a corruption crime has occurred by a corporation;

2. in a manner that regulates the procedural law;

3. regarding the imposition of criminal responsibility.

By Article 20 of 2001 in the Law. No. 31 of 1999 jo. As amended into Law No. 20

services.

In every company, it is necessary to pay attention to the dynamics that occur so

that they can participate in the competition so as not to lose in the competition in the

market. In business competition, it is known as competition dynamics, which means

changes that occur to the competition that occurs in companies in competing for

customers in certain periods.

The Crime of Money Laundering as an Independent Crime can be represented if a

systematic interpretation is carried out between Article 3, Article 4, and Article 5, as well

as Article 69 of Law No. 8 of 2010 concerning the Prevention and Eradication of Money

Laundering Crimes. Meanwhile, in Article 3, Article 4, and Article 5 of the Law there is

about the submission of the Annual Tax Letter with incorrect and incomplete content so

that the act is seen as resulting in state losses in the form of reduced revenue or state

revenue from the tax sector with criminal threats in the form of fines, or imprisonment.

The regulation of criminal acts in the KUP Law refers to the elements of mistakes, both

outline the intentionality (dolus) carried out by "everyone" related to not registering the

NPWP, using it carelessly or using it without confirming tax debts, not reporting tax

returns, and refusing to examine their actions that are considered detrimental to the state,

so that they can be threatened with imprisonment and/or fines.

The explanation of Article 39 a quo explains that the probationary arrangement is

held to overcome the repetition of criminal acts committed by taxpayers in the field of

taxation that have not passed the deadline of one year, then sanctions in the form of

imprisonment and fines heavier than those specified in Article 38 of the KUP Law can be

imposed. If examined more comprehensively, the formulation in the construction of

Article 38 and Article 39 of the KUP Law a quo always begins with the element of

beings. In the Criminal Code, there is no regulation regarding the prosecution of

perpetrators of criminal acts in the form of corporations.

The existence of corporations does bring many benefits to the community and the

state, such as an increase in state cash income from taxes and foreign exchange, creating

jobs, increasing technology transfer and so on. However, in addition to the benefits or

positive impacts mentioned above, the existence of corporations can also have negative

impacts, such as environmental pollution (water, air, soil), exploitation or depletion of

natural resources, fraudulent competition, tax manipulation, exploitation of

workers/labourers, producing substandard or defective products that endanger consumers

and so on. The emergence of this negative impact is due to corporations chasing too large

Criminal Code, including Law No. 7 of 1955 concerning Economic Crimes, Law No. 2

of 1992 concerning Insurance Business, Law No. 11 of 1995 concerning Excise, Law on

Environmental Management and laws regulating the eradication of corruption have

formulated that corporations are expressly recognized as being legal subjects or actors

because corporations are not included as legal subjects or perpetrators. Several laws and

regulations that are outside the Criminal Code, including Law No. 7 of 1955 concerning

Economic Crimes, Law No. 2 of 1992 concerning Insurance Business, Law No. 11 of

1995 concerning Excise, Law on Environmental Management and laws regulating the

eradication of corruption have formulated that corporations are expressly recognized as

being legal subjects or actors and can be held accountable in criminal law.

In the process of corporate management as a maker, the manager will be

responsible. This limits the nature of criminal acts committed by corporations to only

individuals (natuurlijk persoon). If a criminal act is committed in a corporate

environment, then the person who commits the criminal act is the administrator. Fault

According to Suprapto, corporations can be blamed if intentionality negligence or

forgetfulness exists in people who are tools of corporations. The mistake is not an

individual but a collective. This is in line with the opinion of Van Bemmelen and

Remmelink who stated that corporations can still make mistakes with the construction of

faults of the management or members of the board of directors.

According to Roeslan Saleh, the principle of error in corporations is not applicable,

but it is enough to base it on the adagio res ipsa loquitur (facts speak for themselves). This

is familiar because in Anglo-Saxon countries the principle of mens rea (inner attitude) is

known with exceptions to certain delicacies, namely what is known as strict liability and

vicarious liability. Strict liability is criminal liability without the need to prove

doctrines mentioned above need to be considered to the extent that they can be taken over.

In connection with several current criminal acts that are closely related to developments

and advances in the fields of technology, economics and trade which involve many legal

entities or corporations. Especially if the consequences caused by these delicacies concern

government, corporations commit acts known as corporate crimes emphasized in the

criminal law. This has led to a shift in the function of criminal law, which was initially

only aimed at individuals with moral standards (as in the Criminal Code), now shifts to

utility standards, where criminal law is also used to protect the community and the state

as victims. Corporations are also subject to criminal law and can commit various criminal

acts related to business interests to achieve great profits. According to Clinard and

Yeager, one form of this is "Crime for Corporations." Criminal liability for corporations

is a consequence of criminal acts committed by corporations for their benefit. Therefore,

corporations must be held accountable for these actions to be subject to criminal

sanctions. Corporations as legal entities are certainly different from natural human

liability, so legal principles are needed as the basis for liability, such as the principles of

Vicarious Liability, Strict Liability, Identification Theory, Functional Daderschap, and

the theory of delegation that has been explained earlier.

pada TIPIKOR. Prenada Media.

Wadesango, Wadesango, Mutema, Mutema, & Mhaka, Mhaka. (2018). The Impact Of