Pertanggungjawaban Badan Usaha Milik Negara Terhadap Tindak Pidana Korupsi Yang Merugikan Keuangan Negara

  • Rio Vernando Manaronsong Universitas Maritim Raja Ali Haji
  • Niaga Pardomuan Harianja Universitas Maritim Raja Ali Haji
  • Welgi Martsen Universitas Maritim Raja Ali Haji
Keywords: Criminal Liability, BUMN, Corruption

Abstract

In criminal law matters, usually, those who commit criminal acts are individuals or certain groups (legal subjects) but it turns out that corporations can also do it.  BUMN is a form of corporation that is incorporated. As a business entity, SOEs are inseparable from profit and loss which of course affects the finances of SOEs. Normatively, the financial losses of SOEs are qualified as state financial losses. Then Article 2 paragraph (1) jo. Article 3 of the PTPK Law determines that harming state finances is one of the elements of criminal corruption committed by corporations. This means that the policies of SOEs in developing their business, which if they harm the state's finances, can be subject to corruption. The purpose of this study is to answer two main problems, first, do the losses of SOEs enter the state's financial losses? Then what is the form of criminal liability if SOEs have committed acts of corruption that harm state finances as stipulated in the PTPK Law? To answer this problem, this article uses normative legal research methods with a conceptual approach and laws and regulations. Data sources come from primary, secondary, and tertiary legal materials. The results showed: First, there are still differences of opinion on whether the financial losses of SOEs are included as state financial losses or not. Second, the regulation of criminal liability of SOEs that harm the state's finances can be charged to corporations, administrators, and both jointly.

Published
2022-12-30