The Concept of Balance as a Beneficial Ownership Principle in Criminal Law Reform Policy

  • Subaidah Ratna Juita Faculty of Law, Semarang University, Indonesia
  • Efi Yulistyowati Faculty of Law, Semarang University, Indonesia
  • Supriyadi Supriyadi Faculty of Law, Semarang University, Indonesia
Keywords: Concept of Balance; Beneficial Ownership; Punishment; National Criminal Law Reform

Abstract

The Indonesia criminal law review of Beneficial Ownership policy regarding crimes committed by corporations needs to be thoroughly analyzed. Act number 1 2023 about The penal code of law has defined a criminal and an idling on the Beneficial Ownership to the criminal ACTS committed by the corporation. The focus of this study deals with the development of criminal law policies particularly on the idea of balance asa guiding principle in the renewal of criminal law policy. This aversion to Beneficial Ownership is a special concern because it is often in law enforcement when it comes to criminal ACTS perpetrated by corporations, Beneficial Ownership It's not touched by the law. The purpose of this writing is to identify the idea of balance asa principle of punishment on corporate actions in the reform policy of criminal law. The study used normatif juridical approaches as a primary approach. The primary object of this study is a secondary data that includes primary law and secondary law materials. Whereas data analysis is done using qualitative analysis methods. The results of discussion on the issues presented in this text indicate that, a close relationship between the Beneficial Ownership by the law of the corporation as the subject of law, often by order of its undertaker to perform judicial action in his behalf. The legal works of the corporation's caregiver reflect the actions of a corporation, so that all its implications can make a Beneficial Ownership as a subject of law that can be demanded for criminal liability.

References

Arief, Barda Nawawi. Beberapa Aspek Kebijakan Penegakan dan Pengembangan Hukum Pidana. Bandung: Citra Aditya Bakti, 1998.
-------------------. Bunga Rampai Kebijakan Hukum Pidana. Bandung: Citra Aditya Bakti, 2002.
-------------------. Perkembangan Asas-asas Hukum Pidana Indonesia (Perspektif Perbandingan Hukum Pidana). Semarang: Badan Penerbit UNDIP, 2014.
H. Setiyono. Teori-teori dan alur pikir penerapan pertanggungjawaban pidana korporasi. Malang: Banyumedia Publishing Anggota IKAPI, 2013.
Kanter, E.Y. & S.R Sianturi. Asas-asas Hukum Pidana di Indonesia dan. Penerapannya. Jakarta: Storia Grafika, 2002.
Mahmud Mulyadi dan Feri Antoni Surbakti. Hukum Pidana terhadap Kejahatan Korporasi. Jakarta: PT. Sofmedia, 2010.
Muhaimin. Metode Penelitian Hukum. Mataram: Mataram University Press, 2020.
Prasetyo, Teguh dan Abdul Halim Barkatullah. Politik Hukum Pidana: Kajian Kebijakan Kriminalisasi dan Dekriminalisasi. Yogyakarta, Pustaka Pelajar, 2005.
Rukmini, Mien. Aspek Hukum Pidana dan Kriminologi (Sebuah Bunga Rampai). Bandung: PT.Alumni, 2009.
Sahetapy. J. E. Pisau Analisa Kriminologi. Bandung: Armico, 1994.
Soerjono Soekanto, Pengantar Penelitian Hukum, Jakarta: UI press, 2006.
O. S. Hiariej, Eddy. Prinsip-prinsip Hukum Pidana. Cahaya Atma Pustaka: Yogyakarta, 2014.
Sekretariat Negara RI. Undang-Undang No. 1 Tahun 1946 tentang Peraturan Hukum Pidana (KUHP). Jakarta, 1946.
Sekretariat Negara RI. Undang-Undang No. 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana (KUHP). Jakarta, 2023.
Anthony Tiono dan R. Arja Sadjiarto, “Penentuan beneficial owner Untuk Mencegah Penyalahgunaan Perjanjian Penghindaran Pajak Berganda”, Jurnal Tax & Accounting Review, Vol. 3 No. 2, 2013.
Bagus Satrio Utomo Prawiraharjo. “Implementasi Ide Keseimbangan Monodualistik dalam Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana”. Jurnal Hukum Progresif, Vol. 11, No. 2, Oktober 2023.
Candra, Septa “Konsep Pertanggungjawaban Pidana dalam Hukum Pidana Nasional yang Akan Datang”. Jurnal Cita Hukum, Fakultas Syariah dan Hukum UIN Syarif Hidayatullah Jakarta. Vol 1, No 1. 2013.
Ismayawati, Any. “Pendekatan dan Politik Hukum dalam Pembangunan Hukum Pidana di Indonesia”. Jurnal Yudisia: Jurnal Pemikiran Hukum Dan Hukum Islamissn: 1907-7262 / E-Issn: 2477-5339volume 12, Nomor 1, Juni, 2021.
Milya Sari. “Penelitian Kepustakaan (Library Research) dalam Penelitian Pendidikan IPA”. Natural Science: Jurnal Penelitian Bidang IPA dan Pendidikan IPA. V0l. 6, No. 1, 2020, ISSN: 2715-470X(Online).
Suartha, I Dewa Made dan I Dewa Agung Gede Mahardhika Martha. “Kebijakan Hukum Pidana Dalam Pertanggungjawaban Tindak Pidana Korporasi di Indonesia”. Jurnal Kertha Wicaksana Volume 1, Nomor 1 2018.
Syahrijal Syakur. “Pertanggungjawaban Pidana oleh Pemilik Manfaat (Beneficial Owner) sebagai Pelaku Pencucian Uang dan Kejahatan Lainnya dalam Perseroan Terbatas”. AML/CFT Journal, PPATK 110. Vol. 1 No. 1, Desember, 2022.
Published
2024-09-03
How to Cite
Juita, S. R., Yulistyowati, E., & Supriyadi, S. (2024). The Concept of Balance as a Beneficial Ownership Principle in Criminal Law Reform Policy. International Journal of Social Science Research and Review, 7(9), 236-243. https://doi.org/10.47814/ijssrr.v7i9.2335