<![CDATA[Yayasan sebagai badan hukum nirlaba secara yuridis tidak mengenal konsep kepemilikan (non-ownership). Namun dalam praktiknya, yayasan kerap disalahgunakan sebagai sarana penampungan aset, penghindaran pajak, dan tindak pidana pencucian uang. Peraturan Presiden Nomor 13 Tahun 2018 mewajibkan identifikasi pemilik manfaat (beneficial owner) bagi seluruh korporasi termasuk yayasan, dan diperkuat oleh Peraturan Menteri Hukum dan HAM Nomor 2 Tahun 2025. Penerapan prinsip ini menimbulkan ketegangan konseptual karena bertolak belakang dengan asas dasar yayasan yang tidak mengenal pemilik. Penelitian menggunakan metode hukum normatif bersifat preskriptif analitis dengan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian menunjukkan Pasal 7 Perpres 13/2018 memuat empat kriteria alternatif berbasis kemampuan (ability-based approach). Prinsip ini bukan pengakuan kepemilikan, melainkan instrumen transparansi pengendalian faktual yang justru memperkuat independensi organ Pembina, Pengurus, dan Pengawas. Kelemahan regulasi berupa ketidakharmonisan hierarki norma dan ketergantungan pada self-reporting menuntut reformasi melalui revisi Undang-Undang Yayasan dan pembentukan sistem register terintegrasi. ABSTRACT A foundation as a non-profit legal entity juridically does not recognize the concept of ownership (non-ownership). In practice, however, foundations are frequently misused as vehicles for asset sheltering, tax avoidance, and money laundering. Presidential Regulation Number 13 of 2018 obliges all corporations, including foundations, to identify their beneficial owners, reinforced by Regulation of the Minister of Law and Human Rights Number 2 of 2025. This principle creates conceptual tension because it contradicts the basic tenet of foundations that recognizes no owner. This research employs a normative legal method of a prescriptive-analytical nature using a statute approach and a conceptual approach. The findings show that Article 7 of Presidential Regulation 13/2018 contains four alternative criteria applying an ability-based approach. The principle is not an acknowledgment of ownership, but an instrument of transparency over factual control that substantively strengthens the independence of the Supervisory Board, the Management, and the Trustees. Regulatory weaknesses concerning norm hierarchy disharmony and over-reliance on self-reporting demand reform through revising the Foundation Law and establishing an integrated register system.]]>
