Efforts to Eradicate Criminal Acts of Corruption Following the Enactment of Law Number 1 of 2025 concerning the Third Amendment to Law Number 19 of 2003 concerning State-Owned Enterprises
DOI:
https://doi.org/10.15575/jis.v6i4.58523Keywords:
audit institutions, business judgment rule corruption, national criminal code, public officials, state financesAbstract
What are the steps to eradicate corruption after the enactment UU BUMN, which is currently a polemic due to the potential for legal immunity in its management, when viewed from the perspective of "subject/perpetrator", "unlawful act", and "state financial loss" object. Regarding the subject/perpetrator of corruption, it is necessary to refer to the doctrine of material criminal law autonomy (De Autonomie van het Materiele Strafrecht), so that BUMN managers who commit corruption can be prosecuted under the Corruption Eradication Law. Not less important is the discussion of BUMN as state assets/state finances, where the Mahkamah Konstitusi in Decision Number 62/PUU-XI/2013 states that BUMN assets are included as state assets. Regarding the concept of BJR or Business Judgment Rule as stipulated in Article 9F of the BUMN Law, the author assesses that non-compliance with the provisions of Article 9F of the BUMN Law can be absorbed as an "unlawful act" of corruption. In relation to the BUMN Law's provision that limits the authority of the Audit Board (BPK) only to audits with specific objectives on the use of government funds and not related to corporate business, by referring to the provisions in the explanation of Article 32 UU Tipikor and the explanation of Article 603 KUHP Nasional, the institutions authorized to calculate state financial losses become broader, including BPK, BPKP, and Government Internal Supervisory Apparatus consisting of Inspectorate General at Ministries/Institutions and Regional Inspectorate. Thus, there are no obstacles to law enforcement taking action against irregularities in BUMN management.
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