Urgensi Pengawasan Perusahaan Cangkang Sebagai Upaya Penghindaran Tindak Pidana Pencucian Uang Oleh Perusahaan Cangkang di Indonesia
DOI:
https://doi.org/10.37680/almanhaj.v5i2.2930Keywords:
Suvervis; Shell Company; Money LaunderingAbstract
The purpose of this study was to determine the application of law in money laundering crimes with the mode of establishing shell companies using normative juridical research methods. The data used consists of secondary data with statute approach, case approach, comparative approach, and conceptual approach. This research finds that these shell companies have been formed legally, but the legality of their formation does not guarantee the legality of their designation. Therefore, it is necessary to supervise shell companies in order to prevent the rampant cases of laundering through shell companies in Indonesia by adopting the methods used by the United States and India in dealing with shell companies.
Downloads
Download data is not yet available.
References
Badaruddin, K. A. (2018). Tipologi Pencucian Uang Berdasarkan Putusan Pengadilan atas Perkara Tindak Pidana Pencucian Uang, Jakarta: Pusat Pelaporan dan Analisis Transaksi Keuangan.
Is, M. A. (2016). Hukum Perusahaan di Indonesia, Jakarta: Kencana
Anggarwal, P., Rathore L., (2020). Shell Commpanies – Recent Issues and Chalenges. Corpus Juris The Law Journal, 2(2), 1-15
Delpiero, M., Folanda, Q. P. E., & Napitupulu, D. R. (2022). Optimalisasi Beneficial Ownership dalam Memberantas Tindak Pidana Pencucian Uang Melalui Perusaan Cangkang di Indonesia. Jurnal Justitia: Jurnal Ilmu Hukum dan Humaniora, 9(6), 3030-3042.
Novariza, N. (2021). Pengaturan Transparansi Beneficial Ownership di Sektor Jasa Keuangan dalam Rangka Pencegahan dan Pemberantasan TPPU. PAMPAS: Journal of Criminal Law, 2(3), 37-58.
Suryana, M. L. (2022). Tinjauan Hukum Peran Direktorat Jenderal Administrasi Hukum Umum terhadap Beneficial Owner pada Perseroan Terbatas Dalam Tindak Pidana Pencucian Uang. " Dharmasisya” Jurnal Program Magister Hukum FHUI, 1(4), 26
Wicaksono, L. S. (2016). Kepastian Hukum Nominee Agreement Kepemilikan Saham Perseroan Terbatas, Jurnal Hukum IUS QUIA IUSTUM, 3(1), 42-57
Naufal, A. I., & Pujiyono, P. (2021). Pertanggungjawaban Hukum Beneficial Owner (BO) Terhadap Perseroan Terbatas Dalam Melakukan Tindak Pidana Pencucian Uang. Gorontalo Law Review, 4(1), 1-10.
Dewayani, R. A., & Chariri, A. (2015). Money Laundering dan Keterlibatan Wanita (Artis): Tantangan Baru Bagi Auditor Investigatif. Diponegoro Journal of Accounting, 4(3), 45-50.
Akbar, A., Suryanti, N., & Suryamah, A. (2022). Hubungan Dan Kedudukan Hukum Atas Special Purpose Vehicle Dalam Transaksi Pembiayaan Proyek. Jurnal Sains Sosio Humaniora, 6(1), 987-1003.
Moho, H. (2019). Penegakan Hukum di Indonesia Menurut Aspek Kepastian Hukum, Keadilan dan Kemanfaatan. Warta Dharmawangsa, 13(1).
Adhar, A. (2022). Analisis Fungsi PPATK dalam Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang. JIHAD: Jurnal Ilmu Hukum dan Administrasi, 4(1).
Setyo, A. (2021). Analisis Yuridis Terhadap Tindak Pidana Pencucian Uang dengan Modus Pendirian Perusahaan Cangkang (Shell Company) (Doctoral dissertation, Universitas Islam Sultan Agung).
Mahardika, H. (2017). Kedudukan Hukum Special Purpose Vehicle (SPV) dalam Struktur Lembaga Keuangan di Indonesia (Analisis Normatif Pasal 1 angka 15 Peraturan Presiden Republik Indonesia No.19 Tahun 2005 tentang Pembiayaan Sekunder Perumahan), (Doctoral diserrtation, Universitas Brawijaya)
Appleton, R. (2021). The End of The Anonymous Shell Company in the United States, Retrived 7 Mei, 2023, from Harvard Law School Forum on Corporate Governance webiste: https://corpgov.law.harvard.edu/2021/02/04/the-end-of-the-anonymous-shell-company-in-the-united-states/
Evans, F. (2021). The United States Corporate Transparency Act (“CTA”) of 2021, Retrived 7 Mei, 2023, from Morgan & Morgan, website: https://morimor.com/the-united-states-corporate-transparency-act-cta-of-2021/
Zaki, R. (2016). Special Purpose Vehicle (SPV) di Dalam UU Tax Amnesty. Retrieved December 3, 2022, from business-law.binus.ac.id website: https://business-law.binus.ac.id/2016/10/16/special-purpose-vehicle-spv-di-dalam-uu-tax-amnesty.
Is, M. A. (2016). Hukum Perusahaan di Indonesia, Jakarta: Kencana
Anggarwal, P., Rathore L., (2020). Shell Commpanies – Recent Issues and Chalenges. Corpus Juris The Law Journal, 2(2), 1-15
Delpiero, M., Folanda, Q. P. E., & Napitupulu, D. R. (2022). Optimalisasi Beneficial Ownership dalam Memberantas Tindak Pidana Pencucian Uang Melalui Perusaan Cangkang di Indonesia. Jurnal Justitia: Jurnal Ilmu Hukum dan Humaniora, 9(6), 3030-3042.
Novariza, N. (2021). Pengaturan Transparansi Beneficial Ownership di Sektor Jasa Keuangan dalam Rangka Pencegahan dan Pemberantasan TPPU. PAMPAS: Journal of Criminal Law, 2(3), 37-58.
Suryana, M. L. (2022). Tinjauan Hukum Peran Direktorat Jenderal Administrasi Hukum Umum terhadap Beneficial Owner pada Perseroan Terbatas Dalam Tindak Pidana Pencucian Uang. " Dharmasisya” Jurnal Program Magister Hukum FHUI, 1(4), 26
Wicaksono, L. S. (2016). Kepastian Hukum Nominee Agreement Kepemilikan Saham Perseroan Terbatas, Jurnal Hukum IUS QUIA IUSTUM, 3(1), 42-57
Naufal, A. I., & Pujiyono, P. (2021). Pertanggungjawaban Hukum Beneficial Owner (BO) Terhadap Perseroan Terbatas Dalam Melakukan Tindak Pidana Pencucian Uang. Gorontalo Law Review, 4(1), 1-10.
Dewayani, R. A., & Chariri, A. (2015). Money Laundering dan Keterlibatan Wanita (Artis): Tantangan Baru Bagi Auditor Investigatif. Diponegoro Journal of Accounting, 4(3), 45-50.
Akbar, A., Suryanti, N., & Suryamah, A. (2022). Hubungan Dan Kedudukan Hukum Atas Special Purpose Vehicle Dalam Transaksi Pembiayaan Proyek. Jurnal Sains Sosio Humaniora, 6(1), 987-1003.
Moho, H. (2019). Penegakan Hukum di Indonesia Menurut Aspek Kepastian Hukum, Keadilan dan Kemanfaatan. Warta Dharmawangsa, 13(1).
Adhar, A. (2022). Analisis Fungsi PPATK dalam Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang. JIHAD: Jurnal Ilmu Hukum dan Administrasi, 4(1).
Setyo, A. (2021). Analisis Yuridis Terhadap Tindak Pidana Pencucian Uang dengan Modus Pendirian Perusahaan Cangkang (Shell Company) (Doctoral dissertation, Universitas Islam Sultan Agung).
Mahardika, H. (2017). Kedudukan Hukum Special Purpose Vehicle (SPV) dalam Struktur Lembaga Keuangan di Indonesia (Analisis Normatif Pasal 1 angka 15 Peraturan Presiden Republik Indonesia No.19 Tahun 2005 tentang Pembiayaan Sekunder Perumahan), (Doctoral diserrtation, Universitas Brawijaya)
Appleton, R. (2021). The End of The Anonymous Shell Company in the United States, Retrived 7 Mei, 2023, from Harvard Law School Forum on Corporate Governance webiste: https://corpgov.law.harvard.edu/2021/02/04/the-end-of-the-anonymous-shell-company-in-the-united-states/
Evans, F. (2021). The United States Corporate Transparency Act (“CTA”) of 2021, Retrived 7 Mei, 2023, from Morgan & Morgan, website: https://morimor.com/the-united-states-corporate-transparency-act-cta-of-2021/
Zaki, R. (2016). Special Purpose Vehicle (SPV) di Dalam UU Tax Amnesty. Retrieved December 3, 2022, from business-law.binus.ac.id website: https://business-law.binus.ac.id/2016/10/16/special-purpose-vehicle-spv-di-dalam-uu-tax-amnesty.
Downloads
Published
2023-07-25
How to Cite
Yundira, I., & Tiopan, D. (2023). Urgensi Pengawasan Perusahaan Cangkang Sebagai Upaya Penghindaran Tindak Pidana Pencucian Uang Oleh Perusahaan Cangkang di Indonesia. AL-MANHAJ: Jurnal Hukum Dan Pranata Sosial Islam, 5(2), 1221–1232. https://doi.org/10.37680/almanhaj.v5i2.2930
Issue
Section
Articles
License
Copyright:
An author who publishes in Al-Manhaj agrees to the following terms:
- Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
- Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
License:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
This work is licensed under a Creative Commons Attribution 4.0 International License.
