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Topo Santoso
Fakultas Hukum Universitas Indonesia, Jakarta, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Reformulation of Corporate Liability Implementation in Money Laundering Crimes Novian, Muhammad; Santoso, Topo; Nelson, Febby Mutiara
Journal of Law and Legal Reform Vol. 6 No. 3 (2025): July, 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jllr.v6i3.19999

Abstract

Money laundering crimes (ML) are currently committed not only by individuals but also by corporations. The provisions of Money Laundering Crimes (MLC Law) regulate corporations, specifically Limited Liability Companies (PTs). However, since the enactment of MLC Law, only five legally binding rulings have involved corporations as perpetrators of ML offenses. In these rulings, there are several errors in the application of law. These errors include the fulfillment of the benefit element only being met when there is an increase in wealth, overlooking other circumstances such as a decrease in liabilities that the company must pay or use for its operations. Furthermore, in another ruling, the panel rejected the additional criminal charge of dissolving the corporation, with the legal reasoning that MLC Law does not regulate corporate dissolution. There are several rulings in which limited liability companies (PTs) were named as suspects but were ultimately found not guilty because the element of intent to conceal or disguise the origin of assets derived from criminal offenses was not fulfilled. This paper then compares several ML cases that occurred in the UK involving PTs, reflecting on some of these cases. In this paper, the author propose several ideas for the application of MLC Law, particularly for PTs involved in ML offenses. The methodology employed is doctrinal research. The paper emphasizes the necessity of optimizing sanctions against corporations that violate the MLC Law, not only in their capacity as perpetrators of money laundering but also for failing to fulfill obligations stipulated under the law.
Tax Law Enforcement in Indonesia: Administrative vs Criminal Sanctions Eka Putra, Fariz; Suseno, Sigid; Santoso, Topo; Muttaqin, Zainal
Jambe Law Journal Vol. 8 No. 1 (2025)
Publisher : Faculty of Law, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/home.v8i1.522

Abstract

Legal issues arising from violations of tax provisions are resolved through administrative law mechanisms. Tax legislation grants the state broad authority to collect taxes, making tax law a part of public law, and regulating the legal relationship between the state and individuals or legal entities obligated to pay taxes. The existence of criminal provisions in Tax Legislation, called administrative penal law (Verwaltungs Strafrecht), which is included in the framework of public welfare offenses (Ordnungswidrigkeiten), is defined as all legislative products in the form of laws within the administrative sphere that have criminal sanctions. In cases of tax crimes experienced by taxpayers who have been sentenced to criminal penalties, the convict (taxpayer) is still required to pay his tax administration obligations, resulting in the imposition of double sanctions (criminal and administrative) for the same act (double sanction) which is contrary to legal certainty and a sense of justice, and is not in line with the ratio legis of the Taxation Law. As a doctrinal legal research, this article investigates how the administrative and criminal sanctions are applied in taxation in Indonesia and how legal certainty is guaranteed in the tax law. It is found that criminal and administrative sanctions are applied according to the actions taken based on the qualifications outlined in the articles violated. The procedure for enforcing tax law varies and is applied on a case-by-case basis. Further, administrative sanctions are the precursor to criminal sanctions. While administrative sanctions are the primum remedium applied in tax administration violations, which are carried out to obtain payment, criminal tax sanctions are applied as the ultimum remedium, taking into account the objective conditions related to the act
Unveiling the Illicit Trade: Legal Perspectives on Lobster Seed Smuggling in Batam City Shahrullah, Rina Shahriyani; Ong’eta, Wyclife; Nurlaily, Nurlaily; Santoso, Topo; Zin, Hakimah Muhammad; Ramadhani, Mochamad Rizki
Journal of Indonesian Legal Studies Vol. 10 No. 1 (2025): Legal Transformation and Policy Challenges in Indonesia: Navigating Technology
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jils.v10i1.1577

Abstract

Despite the recent government legal updates, lobster seed smuggling remains a lucrative business in Batam City. This study aims to analyze the linkage of international and national laws with Batam City's efforts in combating lobster seed smuggling. It also examines the roles and challenges faced by the stakeholders in Batam City in tackling this issue. Utilizing empirical legal research and socio-legal approaches, the study relied on both secondary and primary data, incorporating literature studies and interviews with the Criminal Investigation Unit of Barelang City Police and the Batam Fish Quarantine Station. Qualitative analysis, guided by Mochtar Kusumaatmadja's Development Law Theory found that the Minister of Maritime Affairs and Fisheries Regulation No. 7 of 2024 has not stopped lobster seed smuggling via sea from Batam City to neighboring countries. It is concluded that this smuggling has an international dimension; consequently, CITES, UNCLOS, and UNTOC can serve to address the relationship between international law and local issues. Stakeholders in Batam City have implemented efforts by collaborating with stakeholders at the local, national, and international levels. Yet, they still encounter challenges, including educating the public. In response to these challenges, the best practices from Hong Kong, Australia, and Vietnam can be adopted by stakeholders in Batam City. They could also serve as references for other regions in Indonesia facing similar challenges. It is also concluded that Batam City's efforts to combat lobster seed smuggling offers key lessons, highlighting the need for legal reforms and broad collaboration involving the local community at all levels.
The Unclear Status of The Suspect in the Investigation Stage: Case Study of The Extension of The Cooperation Agreement on The Management and Operation of The Jakarta International Container Terminal Okpirianti, Reni; Santoso, Topo; Nasriana, Nasriana
Walisongo Law Review (Walrev) Vol. 4 No. 1 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/walrev.2022.4.1.10953

Abstract

Unclear status of the suspect in the investigation stage for the suspect even though it is not yet legally available that he is found guilty: What is the cause of the unclear status of the suspect at the investigation stage (case study of extension of the Cooperation Agreement for the Management and Operation of the Jakarta International (JICT) Terminal? or what are the legal consequence and what actions must be taken for the pending case at the investigation stage (adjudication) the purpose of the study is to find out the cause of the unclear status of the suspect at investigation stage and to find out and clary the legal consequences and actions to be taken on cases that are hanging at investigation stage (adjudication) by someone who has unclear suspect status on himself. The legal research methodology is a dogmatic study or doctrinal research. The cause of the unclear status of the suspect in the extension of the JICT Operation and Management Cooperation Agreement, the value of state losses as a result of the investigation reported by BPK, 1b. Remain in doubt. The Attorney General does not believe that there is a state loss in the JICT, Management Contract Extension All Procedure according to the rules have been carried out by suspect. The legal consequences for unclear status of the suspect are very detrimental to the suspect and injure the basic right of citizens to legal certainty and justice, 3b. The abuse of authority of the apparatus results in human right violations.3c. The legal action to be taken by the suspect is. Protection may be requested through a pre-trial which guarantees the rights of the suspect in accordance with his dignity as a human being. The termination of the investigation of the suspect may refer to the provisions of article 76 of the regulation of the National Police Chief No. 14 of 2012 concerning the management of criminal cases. Ketidakjelasan status tersangka dalam tahap penyidikan (pra ajudikasi), membawa konsekuensi hukum tersendiri bagi tersangka walaupun secara yuridis belum ada kepastian dinyatakan bersalah: Apakah penyebab ketidakjelasan status tersangka pada tahap penyidikan (studi kasus Perpanjangan Perjanjian Kerjasama Pengelolaan dan Pengoperasian Jakarta International Center Terminal (JICT)? atau Apakah akibat hukum dan tindakan apa yang harus dilakukan atas  perkara yang menggantung di tahap penyidikan (ajudikasi).Tujuan penelitian adalah, untuk mengetahui penyebab ketidakjelasan status tersangka dan untuk mengetahui dan memperjelas akibat hukum dan tindakan yang harus dilakukan atas perkara yang menggantung di tahap penyidikan (ajudikasi). Penelitian ini adalah penelitian hukum dengan studi dogmatik atau doctrinal research. Hasil penelitian menunjukkan bahwa penyebab ketidakjelasan status tersangka pada kasus Perpanjangan Perjanjian Kerjasama Pengelolaan dan Pengoperasian JICT, masih diragukan nilai kerugian negara hasil investigatif yang dilaporkan oleh BPK. Jaksa Agung tidak meyakini adanya kerugian negara dalam perpanjangan kontrak pengelolaan JICT. Semua prosedur sesuai aturan telah dilakukan oleh tersangka. Akibat hukum atas ketidakjelasan status tersangka sangat merugikan tersangka dan mencederai hak dasar warga negara untuk kepastian hukum dan keadilan. Atas penyalahgunaan wewenang aparat tersebut, berakibat pelanggaran hak asasi manusia (HAM). Tindakan hukum yang harus dilakukan oleh tersangka adalah dapat dimintakan perlindungan melalui pranata pra peradilan yang akan menjamin hak-hak tersangka sesuai dengan harkat dan martabatnya sebagai manusia atas penghentian penyidikan, tersangka dapat mengacu pada aturan Ketentuan Pasal 76 Peraturan Kapolri No. 14 Tahun 2012 tentang Manajemen Perkara Pidana.
Reconstruction to Prove Elements of Detrimental to State Finances in the Criminal Act of Corruption in Indonesia Firmansyah, Firmansyah; Santoso, Topo; Febrian, Febrian; Nashriana, Nashriana
Jurnal Cita Hukum Vol. 8 No. 3 (2020)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v8i3.18295

Abstract

AbstractState financial loss is one of the elements of the criminal act of corruption in Article 2 paragraph (1) and Article 3 of Law No. 31 of 1999 in conjunction with Law No. 20 of 2001 concerning the Eradication of Corruption Crime. The formulation of the element of detrimental to state finances in the two articles at the level of evidence still raises various obstacles because it is an obscure norm and is multi-interpretative. The results of the research show that proving that the element of detrimental to state finances in the criminal act of corruption is still understood as a formal crime so that the proof is sufficient by fulfilling the act and there is no need for consequences, whether potential loss of state finances or actual loss, the perpetrator can be convicted. After the Constitutional Court through its decision Number 25/PUU-XIV/2016 stated that the word "can" in Article 2 paragraph (1) and Article 3 is unconstitutional and has fundamentally changed the qualification of corruption to become a material crime, but in its application there are different views of law enforcement officials in proving that the element is detrimental to state finances, giving rise to legal uncertainty. In the upcoming reform of the criminal law of corruption, a more appropriate model of proof is to use the concept of state financial loss in the sense of the material crime. Through this concept, a new act can be seen as fulfilling the elements of a corruption crime on the condition that there must be an effect that the state loss is real and occurs (actual loss). The concept of proving state financial losses in a material sense ensures fair legal certainty.Keywords: Reconstruction, Evidence, State Financial Losses, Corruption Crime. Abstrak Kerugian keuangan negara merupakan salah satu unsur tindak pidana korupsi dalam Pasal 2 ayat (1) dan Pasal 3 Undang-Undang No. 31 Tahun 1999 Jo Undang-Undang No. 20 Tahun 2001 tentang Pemberantasan Tindak Pidana Korupsi. Rumusan unsur merugikan keuangan negara pada kedua pasal tersebut dalam tataran pembuktian masih menimbulkan berbagai hambatan karena merupakan norma kabur dan bersifat multi tafsir. Hasil penelitian menunjukan, meskipun Mahkamah Konstitusi dalam putusannya Nomor 25/PUU-XIV/2016 telah menyatakan kata “dapat” pada kedua pasal tersebut inkonstitusional, telah merubah secara mendasar tindak pidana korupsi menjadi tindak pidana materiel, namun dalam penerapannya terdapat ketidakseragaman pandangan aparat penegak hukum dalam membuktikan unsur tersebut sehingga telah menimbukan ketidakpastian hukum. Model pembuktian yang lebih tepat adalah menggunakan konsep kerugian keuangan negara dalam arti tindak pidana materiel. Melalui konsep ini, suatu perbuatan baru bisa dipandang memenuhi unsur tindak pidana korupsi dengan syarat harus adanya akibat bahwa kerugian negara benar-benar nyata dan terjadi (actual loss). Konsep pembuktian kerugian keuangan negara dalam arti materiel lebih menjamin kepastian hukum yang adil.Kata Kunci: Rekonstruksi, Pembuktian, Kerugian Keuangan Negara, Tindak Pidana Korupsi.АннотацияФинансовые убытки государства являются одним из элементов коррупции в пункте (1) статьи 2 и в статье 3 Закона № 31 от 1999 г. в сочетании с Законом № 20 от 2001 г. Об Искоренении коррупционных преступлений. Расположение элементов, наносящих ущерб государственным финансам, в двух статьях на уровне доказательств по-прежнему создает различные препятствия, поскольку эта норма расплывчата и имеет множество толкований. Результаты исследования показывают, что доказательства элементов, которые наносят ущерб государственным финансам в преступном акте коррупции, по-прежнему понимаются как формальное преступление, так что доказательства являются достаточными путем совершения действия, и нет необходимости в последствиях, будь то потенциальный ущерб государственных финансов или фактических ущерб, виновный может быть осужден.  После того, как Конституционный суд через его решение № 25/PUU-XIV/2016 заявил, что слово «может» в статье 2 (1) и статьи 3 является неконституционным и коренным образом изменил квалификацию коррупции в материальное преступление, но в естественном применении существуют различные точки зрения сотрудников правоохранительных органов в доказательстве того, что эти элементы наносят ущерб государственным финансам , вызывая юридическую неопределенность. В рамках предстоящей реформы уголовного законодательства о коррупции более подходящей моделью доказательства является использование концепции финансовых потерь государства в смысле материального преступления. В рамках этой концепции новый закон может рассматриваться как выполнение элементов преступного коррупционного деяния при условии существования реальных и возникающих потерь государства (фактическая потеря).Ключевые Слова: Реконструкция, Доказательства, Финансовые Потери Государства, Коррупционная Преступность
Co-Authors Ahwan Ahwan Azizah, Hanifah Eka Putra, Fariz Elwi Danil Eva Achjani Zulfa Eva Syahfitri Nasution, Eva Syahfitri Febrian Febrian Febrian, Febrian Firmansyah Firmansyah Firmansyah Firmansyah Hambali Yusuf Hamonangan Albariansyah Hans Giovanny Yosua Mahmud Mulyadi Mahri Hasan Marlina Marlina Nani Mulyati Nashriana Nashriana Nashriana, Nashriana Nasriana Nasriana Nasriana Nasriana, Nasriana Nelson, Febby Mutiara Novian, Muhammad Nur Afni NurAfni NurAfni NURLAILY, NURLAILY Okpirianti, Reni Ong’eta, Wyclife Ramadhani, Mochamad Rizki Reni Okpirianti Rina Shahriyani Shahrullah Rosmalinda, Rosmalinda Sigid Suseno Yunus Husein Zainal Muttaqin Zin, Hakimah Muhammad