Criminal Responsibility for Perpetrators of Criminal Acts of Corruption in State-Owned Enterprises (BUMN) Based on Positive Law

Abstrak

State-Owned Enterprises (SOEs) have special characteristics as corporate entities that carry out dual functions, namely as profit-oriented business entities and as state instruments in the provision of public services. These characteristics give rise to legal issues related to the criminal liability of SOE Directors, particularly when company losses occur that are qualified as state financial losses due to corruption. Regulatory developments through Law Number 40 of 2007 concerning Limited Liability Companies, which emphasizes the principle of separation of state assets from company assets, and the enactment of Law Number 1 of 2023 concerning the Criminal Code, which strengthens the principle of culpability, give rise to the need to review the limits of criminal liability of SOE Directors. The research findings indicate that criminal liability of SOE directors cannot be based solely on the company's losses. SOE losses must be clearly distinguished from state financial losses, taking into account the principle of separating state assets that have become the company's capital. Furthermore, the application of criminal liability must remain based on proving elements of unlawful acts, abuse of authority, and the perpetrator's fault in accordance with the principle of culpability. Going forward, harmonization of the Limited Liability Company Law, the Corruption Eradication Law, and the 2023 Criminal Code is needed to create legal certainty, prevent the criminalization of legitimate business decisions, and support professional, accountable, and competitive SOE governance.