KRIMINALISASI TERHADAP KORPORASI YANG TIDAK VALID DALAM MELAPORKAN PEMILIK KEUNTUNGANNYA (BENEFICIAL OWNERSHIP)

Abstract

Presidential Regulation Number 13 of 2018 concerning the Principle of Recognizing
Beneficial Owners of Corporations in the Context of Preventing Crimes of Money
Laundering and Terrorism Financing is the highest legal umbrella for implementing the
principle of recognizing beneficial ownership in Indonesia today. Reporting data on
beneficial owners of a corporation is mandatory, so data validation is a very crucial thing to
do. In this presidential regulation, only matters of an administrative nature are regulated and
no threat sanctions have been regulated as a means of prevention and providing a deterrent
effect to every perpetrator of violations in terms of validating data on the beneficial owners
of a corporation.
This research is normative legal research supported by secondary data,
carried out by using library materials as the main focus. Also called doctrinal legal research,
namely legal research that uses data based on library research by taking quotations from
reading books, or supporting books that are related to the problem to be researched. Thus,
this research uses secondary data sources consisting of primary, secondary and tertiary legal
materials. This research also uses qualitative data analysis and produces descriptive data.
From the results of the discussions and research carried out, several conclusions
were obtained, namely: First, the regulation regarding Reporting of Beneficial Owners of a

Corporation is regulated by Presidential Regulation Number 13 of 2018. In terms of law-
making procedures, a Presidential Regulation is not justified in containing criminal

provisions , because there is a principle of No Punishment Without Representatives, criminal
provisions are only included if the Regulation is issued by the Legislative Body. Second,
criminalization must be created through legality which will be included later in a new law,
raising the level of the Presidential Regulation to a law which contains provisions for
imprisonment and fines which are prepared taking into account the outlook on life,
awareness and legal ideals, as well as philosophy. the Indonesian nation which originates
from Pancasila and the Preamble to the 1945 Constitution of the Republic of Indonesia.
Keywords: Criminalization - Corporation – Beneficial Owner