The Boundaries of Corporate and Management Liability Under Indonesian Criminal and Company Law
DOI:
https://doi.org/10.38035/gijlss.v4i4.1336Keywords:
Corporate Criminal Liability, Directors, Criminal Code, Limited Liability Company, Business Judgment RuleAbstract
This study examines the boundaries between corporate liability and management liability under Indonesian law by placing Law Number 1 of 2023 on the Criminal Code (KUHP), as adjusted by Law Number 1 of 2026 on Criminal Adjustment, and Law Number 40 of 2007 on Limited Liability Companies (Company Law) at the centre of the analysis. The research problem arises from two distinct logics of attribution: criminal law determines when conduct by individuals may be attributed to a corporation and when individuals may bear personal criminal liability, whereas company law is structured around separate legal personality, limited liability, fiduciary duties, the business judgment rule, and the exceptional doctrine of piercing the corporate veil. This study employs normative or doctrinal legal research using statutory, conceptual, and case approaches. The case study focuses on Central Jakarta Corruption Court Decision Number 81/Pid.Sus/Tipikor/2018/PN.Jkt.Pst concerning PT Nusa Konstruksi Enjiniring, which is used as a doctrinal stress test for analysing the interaction between corporate attribution and individual culpability under the post-2026 framework. The study finds that the amendment to Article 49 of the Criminal Code clarifies the position of corporations as subjects of liability for corporate offences while maintaining the possibility of liability for functionally positioned managers, persons giving orders, controlling persons, and beneficial owners where the statutory elements of the offence and individual culpability are established. Corporate liability and individual criminal liability require separate but potentially overlapping analyses, allowing for corporate liability, individual liability, cumulative liability, or no criminal liability depending on the applicable legal requirements and evidentiary basis. The Company Law does not displace criminal liability; Article 155 expressly preserves the operation of criminal law. This article proposes a four-stage attribution framework comprising organizational nexus, corporate fault, personal culpability, and governance/company-law review. The model is intended to prevent two opposite errors: allowing the corporate form to become a shield for impunity and imposing automatic director liability merely on the basis of formal office.
References
Aripkah, N. (2020). Persoalan kriteria batasan pertanggungjawaban pidana korporasi: Tinjauan terhadap Peraturan Mahkamah Agung Nomor 13 Tahun 2016. Jurnal Hukum IUS QUIA IUSTUM, 27(2), 367–387. https://doi.org/10.20885/iustum.vol27.iss2.art8
Basha, F. R. F., & Haris, A. (2023). Analisis yuridis Putusan Perkara No. 81/Pid.Sus/Tipikor/2018/PN.Jkt.Pst. Mustika Justice, 3(1), 94. https://jurnal.uic.ac.id/mustikajustice/article/view/187
Fuady, M. (2008). Hukum perusahaan dalam paradigma hukum bisnis: Berdasarkan Undang-Undang Nomor 40 Tahun 2007 (Cet. 3). Citra Aditya Bakti. https://citraaditya.com/product/hukum-perusahaan-dalam-paradigma-hukum-bisnis-munir-fuady/
Harahap, M. Y. (2019). Hukum perseroan terbatas (Ed. 1, Cet. 7). Sinar Grafika.
Hiariej, E. O. S. (2022). Prinsip-prinsip hukum pidana (Ed. rev.). Cahaya Atma Pustaka. https://books.google.com/books/about/Prinsip_prinsip_hukum_pidana.html?id=qtSVAQAACAAJ
Hiariej, E. O. S., & Santoso, T. (2025). Anotasi KUHP Nasional. Rajawali Pers–PT RajaGrafindo Persada. https://rajagrafindo.co.id/buku-anotasi-kuhp-nasional-resmi-diluncurkan/
Irwansyah. (2020). Penelitian hukum: Pilihan metode & praktik penulisan artikel (A. Yunus, Ed.). Mirra Buana Media.
Komisi Pemberantasan Korupsi. (2019). Perusahaan jadi pesakitan. Integrito, (4), 28–29. https://cms.kpk.go.id/storage/3862/Edisi-4-tahun-2019--Kerja-Keras-Merawat-Indonesia.pdf
Kurniawan, I. (2023). Kriteria untuk menenentukan bentuk-bentuk tindak pidana dan pertanggungjawaban pidana dari korporasi yang melakukan tindak pidana korupsi. UNES Law Review, 5(3), 1285–1306. https://doi.org/10.31933/unesrev.v5i3.444
Lestari, S. N. (2015). Business judgment rule sebagai immunity doctrine bagi direksi badan usaha milik negara di Indonesia. Notarius, 8(2), 302–314. https://doi.org/10.14710/nts.v8i2.10261
Mahkamah Agung Republik Indonesia. (2016). Peraturan Mahkamah Agung Republik Indonesia Nomor 13 Tahun 2016 tentang Tata Cara Penanganan Perkara Tindak Pidana oleh Korporasi. https://peraturan.bpk.go.id/Details/209693/perma-no-13-tahun-2016
Marzuki, R., Syahrin, A., Mulyadi, M., & Sirait, N. N. (2024). Legal subjects and corporate criminal liability based on Law No. 1 of 2023 on the Indonesian Criminal Code. LexForensica: Journal of Forensic Justice and Socio-Legal Research, 1(2), 1–8. https://doi.org/10.33102/q9c79179
Muladi, & Priyatno, D. (2015). Pertanggungjawaban pidana korporasi (Edisi ke-3). Kencana. https://books.google.com/books/about/Pertanggungjawaban_Pidana_Korporasi.html?id=repADwAAQBAJ
Ningrum, H. W. (2018). Sejarah dan perkembangan pertanggungjawaban korporasi. Volksgeist: Jurnal Ilmu Hukum dan Konstitusi, 1(2), 139–156. https://doi.org/10.24090/volksgeist.v1i2.1633
Panalaga, W. B. (2023). Penerapan asas fiduciary duty dan piercing the corporate veil terhadap tanggungjawab terbatas direksi suatu perseroan terbatas di Indonesia dan Amerika. UNES Law Review, 6(1), 1967–1977. https://doi.org/10.31933/unesrev.v6i1.958
Pengadilan Tindak Pidana Korupsi pada Pengadilan Negeri Jakarta Pusat. (2018). Putusan Nomor 81/Pid.Sus/Tipikor/2018/PN.Jkt.Pst. Direktori Putusan Mahkamah Agung Republik Indonesia. https://putusan3.mahkamahagung.go.id/
Prestianto, W. (2021). Peraturan Mahkamah Agung Republik Indonesia Nomor 13 Tahun 2016 tentang Tata Cara Penanganan Perkara Tindak Pidana oleh Korporasi; Solusi sementara upaya meminta pertanggungjawaban pidana korporasi. Dharmasisya: Jurnal Program Magister Hukum FHUI, 1, Article 34. https://scholarhub.ui.ac.id/dharmasisya/vol1/iss3/34/
Qamar, N., & Rezah, F. S. (2020). Metode penelitian hukum: Doktrinal dan non-doktrinal. CV Social Politic Genius (SIGn). https://books.google.com/books/about/Metode_Penelitian_Hukum_Doktrinal_dan_No.html?id=TAQHEAAAQBAJ
Republik Indonesia. (2001). Undang-Undang Republik Indonesia Nomor 20 Tahun 2001 tentang Perubahan atas Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi. https://peraturan.bpk.go.id/Details/44900/uu-no-20-tahun-2001
Republik Indonesia. (2007). Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 tentang Perseroan Terbatas. https://peraturan.bpk.go.id/Details/39965/uu-no-40-tahun-2007
Republik Indonesia. (2018). Peraturan Presiden Republik Indonesia Nomor 13 Tahun 2018 tentang Penerapan Prinsip Mengenali Pemilik Manfaat dari Korporasi dalam Rangka Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang dan Tindak Pidana Pendanaan Terorisme. https://peraturan.bpk.go.id/Details/73583/perpres-no-13-tahun-2018
Republik Indonesia. (2023a). Undang-Undang Republik Indonesia Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana. https://peraturan.bpk.go.id/Details/234935/uu-no-1-tahun-2023
Republik Indonesia. (2023b). Undang-Undang Republik Indonesia Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang. https://peraturan.bpk.go.id/Details/246523/uu-no-6-tahun-2023
Republik Indonesia. (2025). Undang-Undang Republik Indonesia Nomor 20 Tahun 2025 tentang Kitab Undang-Undang Hukum Acara Pidana. https://peraturan.bpk.go.id/Details/337302
Republik Indonesia. (2026). Undang-Undang Republik Indonesia Nomor 1 Tahun 2026 tentang Penyesuaian Pidana. https://peraturan.bpk.go.id/Details/337869/uu-no-1-tahun-2026
Retnowinarni, R. (2019). Pertanggungjawaban pidana terhadap korporasi di Indonesia. Perspektif Hukum, 19(1), 82–104. https://doi.org/10.30649/ph.v19i1.161
Samad, R. P., Ardiansyah, A., & Nabilah, E. A. (2025). A critical analysis of corporate criminal liability in Law Number 1 of 2023. SIGn Jurnal Hukum, 7(2), 664–681. https://doi.org/10.37276/sjh.v7i2.515
Sanyoto, A. A., & Lie, G. (2025). The business judgment rule in the context of directors’ liability: A comparative study of the United States, Canada, and Indonesia: Business judgment rule dalam perspektif pertanggungjawaban direksi: Studi perbandingan Amerika Serikat, Kanada, dan Indonesia. Indonesian Journal of Law and Economics Review, 20(4). https://doi.org/10.21070/ijler.v20i4.1387
Satria, H. (2020). Hukum pidana korporasi: Doktrin, norma, dan praksis. Kencana. https://prenadamedia.com/produk/hukum-pidana-korporasi-doktrin-norma-dan-praksis-2/
Suhariyanto, B. (2018). Kedudukan Peraturan Mahkamah Agung Nomor 13 Tahun 2016 dalam mengatasi kendala penanggulangan tindak pidana korporasi (The role of Regulation of the Supreme Court Number 13 Year 2016 in overcoming obstacles of corporate criminal infringement). Negara Hukum: Membangun Hukum untuk Keadilan dan Kesejahteraan, 9(1), 101–120. https://doi.org/10.22212/jnh.v9i1.855
Wardhani, N. M. K., & Suartha, I. D. M. (2020). Pertanggungjawaban pidana terhadap korporasi sebagai pelaku tindak pidana dalam Undang-Undang Pemberantasan Tindak Pidana Korupsi. Kertha Semaya: Journal Ilmu Hukum, 8(9), 1375–1384. https://doi.org/10.24843/KS.2020.v08.i09.p08
Wijaya, M. A., & Dzaki, A. I. (2023). Corporate criminal liability on environmental law: Indonesia and Australia. Mulawarman Law Review, 8(2), 16–28. https://doi.org/10.30872/mulrev.v8i2.1306
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Pangeran Maulana Kamal, R. Pandji Amiarsa
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright :
Authors who publish their manuscripts in this journal agree to the following conditions:
- Copyright in each article belongs to the author.
- The author acknowledges that the Greenation International Journal of Law and Social Sciences (GIJLSS) has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
- Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at GIJLSS.
