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Journal : Rechtenstudent Journal

Legal Certainty in the Criminalization of Directors Misusing Corporate Social Responsibility (CSR) Funds Ade Irma Suryani; I Gede Widhiana Suarda; Y. A Triana Ohoiwutun
Rechtenstudent Vol. 6 No. 3 (2025): Rechtenstudent December 2025
Publisher : Sharia Faculty, Kiai Haji Achmad Siddiq State Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/rch.v6i3.374

Abstract

Corporate Social Responsibility (CSR) is a legal obligation for companies as regulated in Article 74 of Law No. 40 of 2007 concerning Limited Liability Companies (PT Law). However, in practice, misuse of CSR funds remains common in both private companies and State-Owned Enterprises (BUMN), creating adverse impacts on society and the government. This study aims to examine the legal framework governing the criminal liability of directors for the misuse of CSR funds within the Indonesian criminal law system and to analyze the application of the principle of legal certainty. Using a normative juridical method with statutory, conceptual, and case approaches, the study finds that directors may be held criminally liable under Article 488 of the Criminal Code when CSR funds are misused in private companies, while similar acts in BUMN may be categorized as corruption under Articles 2 and 3 of the Corruption Law. Nonetheless, ambiguity within Article 74 of the PT Law continues to generate multiple interpretations, potentially hindering legal enforcement and conflicting with the principles of legality and legal certainty. Therefore, a specific regulation (lex specialis) addressing directors’ criminal liability in CSR fund management is required to enhance legal certainty and strengthen accountable and transparent corporate governance.
Co-Authors Abbas, Shahzada Rahim Ade Irma Suryani Afifah Nur Azizah Ahmad Al Farobi Gomila Putra Ahmad Fahrudin Aida, Lutfi Nur Ainul Azizah Alfalah Naufal Yufianda Andriani Naftali, Septina Angga Wardana Anwar, Iryana Arief Amrullah, M. Awaludin Marwan Azizah, Afifah Nur A’an Efendi Bayu Dwi Anggono Bayu Dwi Anggono Billy Pahlevy Islamy Dina Tsalist Wildana, Dina Tsalist Dominikus Rato Dominikus Rato Efendi, Aan Ermanto Fahamsyah Evan Hamman Fajrin, Nabila Fanny Tanuwijaya Fendi Setyawan Fendi Setyawan Firman Floranta Adonara Fiska Maulidian Nugroho Gautama Budi Arundhati, Gautama Budi Ginting, Beren Rukur Godeliva Ayudyana Suyudi Habi Burrohim Hariyono, Dwiki Agus Heqqy Rioscar Bramanta Herlangga, Armanda I Nyoman Gede Surya Mataram Ismail Ismail Kapanadze, Maia Mardianto, Cuk Indah Mardiyono Mardiyono Miftahul Huda Moch. Marsa Taufiqurohman Moch. Marsa Taufiqurrohman Moh. Ali Moh. Muhlisin Nugroho, Fiska Maulidian Nurcholis, Manggala Rizal Nurdin Nurdin Nuzulia Kumala Sari Prakoso, Bhim Priambudi, Zaki Pribadi, R. Iman Prihatmini, Sapti Prihatmini, Sapti Putra, Ahmad Al Farobi Gomila Putra, Steinly Suwanto R.A. Rini Anggraini Ramadhani, Kyagus Samuel Saut Martua Samosir Santoso, Sinung Teguh Sari, Pika Setiawan, Ady Nur Setiawan, Khafid Setyawan, Ady Nur Shofi Munawwir Effendi Siagian, Ruben Cornelius Supriyono Supriyono Suwandi, Nur Ainy Amira Puspitaning Taniady, Vicko Tanuwijaya , Fanny Tanuwijaya, Fannny Taufiqurrohman, Moch. Marsa Ulfa Elfiah Walters, Reece Wardana, Dendik Surya Widodo Ekatjahjana Wijaya, Glenn Wulan Candrakirana, Wulan Y. A. Triana Ohoiwutun, Y. A. Triana Yanuarto, Totok Yurike Inna Rohmawati Ciptaningrum Zaki Priambudi