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All Journal Jurnal Farmasi Klinik Indonesia Majalah Farmaseutik Al-Jinayah: Jurnal Hukum Pidana Islam Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Riset dan Pengabdian Masyarakat Makara Journal of Science Journal of Islamic Communication and Counseling International Journal of Islamic Education (IJIE) The Indonesian Journal of International Clinical Legal Education
Salsabila, Arini
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Criminal Liability of Corporations and Beneficial Owners in Supreme Court Decision No. 8431–8433 K/PID.SUS/2025: An Analysis of Piercing the Corporate Veil Under the 2023 Criminal Code: Pertanggungjawaban Pidana Korporasi dan Beneficial Owner dalam Putusan Mahkamah Agung Nomor 8431–8433 K/PID.SUS/2025: Analisis Piercing the Corporate Veil Pasca-KUHP 2023 Salsabila, Arini; Masyhar, Ali; Wulandari, Cahya
Al-Jinayah : Jurnal Hukum Pidana Islam Vol. 12 No. 1 (2026): June 2026 (Forthcoming)
Publisher : Islamic Criminal Law Study Program, Faculty of Sharia and Law, Sunan Ampel State Islamic University Surabaya, Surabaya, East Java, Indonesia.

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Abstract

This study analyzes the application of the doctrine of Piercing the Corporate Veil in Supreme Court Decisions Nos. 8431, 8432, and 8433 K/PID.SUS/2025, which convicted the Wilmar Group, Musim Mas Group, and Permata Hijau Group of corruption related to CPO exports and ordered restitution of Rp17.7 trillion. Using a normative legal research method with a legislative, case-based, and conceptual approach, this article discusses: (1) the construction of corporate criminal liability in the 2023 Criminal Code, specifically Article 47 regarding beneficial owners; and (2) the Supreme Court’s application of the “Piercing the Corporate Veil” doctrine. Key findings indicate that the Supreme Court pierces the corporate veil by viewing corporate groups as a single entity and extending liability to beneficial owners. However, the ruling remains dependent on the Anti-Corruption Law (lex specialis), thereby creating a normative gap with the 2023 Criminal Code.
Co-Authors Abdul Haris Ali Masyhar Alinda, Yunati Anggeraeni, Ayuk Anugrah Ricky Wijaya Cahya Wulandari Dany Rahmat, Rizafan Dewi Fatmawati Dewi Sulistianingsih Dewi Yuliani, Dewi Dian Puspita Sari Endang Yuniarti Estiyawati, Estiyawati Fitri Madani, Annisa Fitri, Chusna Nazilatul Ghina Aisy, Shintya Jayawarsa, A.A. Ketut Karomah, Wasiatul Kusumaningrum, Irma Kartika Maharani, Chariztya Anggita Martitah Mastura, Disa Noviyanti, Thjiong Angelina Nurhaliza, Adinda Aulia Nurhibbulwalidan, Nurhibbulwalidain Rahajeng, Bangunawati Sari, Rizka Annisa Sayekti, Enni Surjani Wonorahardjo Woro Supadmi Zainuddin, Mahli