<![CDATA[Money laundering may be committed through a corporation, but corporate punishment requires a legally justified attribution of conduct and fault. This study analyzes the criteria for attributing money-laundering offences to corporations, the parties that may be punished, the applicable sanctions, and enforcement obstacles under Indonesian law. It employs normative legal research using statutory and conceptual approaches by examining Law Number 8 of 2010, Supreme Court Regulation Number 13 of 2016, the Criminal Code effective from 2 January 2026, official reports, and relevant legal literature. The study finds that Article 6 of Law Number 8 of 2010 permits punishment of a corporation and/or its Controlling Personnel only when the four criteria in Article 6(2) are cumulatively fulfilled. Corporate fault is further assessed through the corporation’s benefit or interest, its tolerance of the offence, and its failure to take preventive or compliance measures under Supreme Court Regulation Number 13 of 2016, in line with the general corporate provisions of the current Criminal Code. Sanctions consist of a fine and additional penalties, while enforcement remains constrained by proof of control and benefit, complex corporate structures, cross-border asset tracing, and institutional coordination. A harmonized attribution framework, risk-based anti-money-laundering compliance, beneficial-owner transparency, financial intelligence, and asset recovery are therefore required.]]>
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