Legal Regulation on The Criminal Liability of Beneficiaries in Corporate Corruption

DOI

10.2991/978-94-6239-785-9_42How to use a DOI?

Keywords

Corporate Corruption Crimes; Liability of Beneficiary; Legal Regulation

Abstract

Law enforcement in Indonesia addressing corporate corruption typically targets only corporate officers, including directors and commissioners, who hold authority within the corporation. Criminal liability for corporate corruption is not only sufficient to hold directors and commissioners accountable, but can also extend to beneficiaries who profit from corporate corruption. The weak enforcement of the law against beneficiaries of corporate corruption in Indonesia is attributable to regulatory constraints within the legal system. The challenges from a regulatory perspective are unclear legal regulations regarding beneficiaries and ineffective criminal sanctions. This research was conducted using a normative legal approach. The results of this study indicate that the panel of judges imposed only fines and additional penalties on the corporation, while the beneficiaries were not held criminally liable. The legal regulations that must be applied regarding the criminal liability of beneficiaries in corporate corruption within the Indonesian legal system can be done in several ways, including adding articles to the Anti-Corruption Law related to beneficiaries, recognizing beneficiaries as legal subjects in the Anti-Corruption Law, and applying alternative sanctions other than imprisonment, namely asset confiscation against beneficiaries as parties who enjoy the proceeds of corruption.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ricardo Simatupang
AU  - Milda Istiqomah
AU  - Bambang Sugiri
PY  - 2026
DA  - 2026/10/07
TI  - Legal Regulation on The Criminal Liability of Beneficiaries in Corporate Corruption
BT  - Proceedings of the UUM 13th International Legal Conference 2025 (UUMILC 2025)
PB  - Atlantis Press
SP  - 608
EP  - 617
SN  - 2667-128X
UR  - https://doi.org/10.2991/978-94-6239-785-9_42
DO  - 10.2991/978-94-6239-785-9_42
ID  - Simatupang2026
ER  -