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Abstract
This paper aims to analyze the legal aspects related to crimes or violations committed by forming shell companies and the role of prosecutors in taking action against crimes committed through shell companies that have the potential to harm the State. Shell companies are often used as a tool to hide assets and commit various illegal acts such as tax evasion, money laundering and manipulation of financial statements. The existence of shell companies is a challenge for law enforcement agencies, especially for prosecutors, who play an important role in the investigation and prosecution process. Using the normative research method, this research analyzes the applicable laws and regulations, especially in Indonesia, and the steps taken by prosecutors in taking action against crimes or violations of the law committed through shell companies. The results of this study show that there is a legal vacuum in the supervision and prosecution of shell companies, which often operate across state jurisdictions, making investigation and prosecution difficult. The role of prosecutors is important to conduct in-depth investigations, collect evidence, and cooperate with other institutions to recover state losses. Therefore, stricter regulations and increased inter-agency coordination are needed to strengthen the role of prosecutors in combating shell company crime.
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References
- Clinard, Marshal B, dan P. C. Y. (1983). Corporate Crime. The Free Press.
- Kevin G. Inkiriwang. (2017). Perspektif Hukum Terhadap Upaya Penghindaran Pajak Oleh Suatu Badan Usaha. Lex et Societatis, V(No.4), 13–14.
- Mahesa, D. J. (2021). Analisis Hukum Perusahaan Cangkang dalam Kasus Pandora Papers. Law Justice. https://www.law-justice.co/artikel/117623/analisis-hukum-perusahaan-cangkang-dalam-kasus-pandora-papers/#
- Minister of Law and Human Rights of the Republic of Indonesia. (2008). Law Number 36 Year 2008 on the Fourth Amendment to Law Number 7 Year 1983 on Income Tax Article 2 Paragraph (5).
- Mr. J.M.Van Bemmelen. (1987). Hukum Pidana I: Hukum Pelaksanaan Material Bagian Umum (Cetakan Kedua). Binacipta.
- Muhaimin. (2020). Metode Penelitian Hukum. Mataram University Press.
- BPK Regulation. (2009). Indonesia has ratified the 1988 UN Convention by Law Number 7 of 1997 which has been promulgated by Law Number 22 of 2007 concerning Narcotics and most recently by Law Number 35 of 2009.
- Regulation of the Attorney General. (2014). Regulation of the Attorney General of the Republic of Indonesia Number 028/A/JA/10/2014 on Guidelines for Handling Criminal Cases with Corporate Legal Subjects.
- Supreme Court Regulation. (2016). Supreme Court Regulation Number 13 of 2016 concerning Procedures for Handling Criminal Cases by Corporations.
- Regulation of the Minister of Finance. (2008). Minister of Finance Regulation Number 258/PMK.03/2008 Concerning Income Tax Withholding Article 26 on Income from Sale or Transfer of Shares as Meant in Article 18 Paragraph (3c) of the Income Tax Law Received or Obtained.
- Regulation of the Minister of Finance. (2016). Minister of Finance Regulation 127/PMK.010/2016 on Tax Amnesty Based on Law Number 11 Year 2016 on Tax Amnesty for Taxpayers Owning Indirect Assets through Special Purpose Vehicles.
- Regulation of the Minister of Finance. (2019). Minister of Finance Regulation Number 35 of 2019 concerning Determination of Permanent Establishment.
- Rizki, M. J. (2018). Sisi ‘Gelap’ Kiprah Perusahaan Cangkang. Hukum Online. https://www.hukumonline.com/berita/a/sisi-gelap-kiprah-perusahaan-cangkang-lt5bb5c0dad0a85/
References
Clinard, Marshal B, dan P. C. Y. (1983). Corporate Crime. The Free Press.
Kevin G. Inkiriwang. (2017). Perspektif Hukum Terhadap Upaya Penghindaran Pajak Oleh Suatu Badan Usaha. Lex et Societatis, V(No.4), 13–14.
Mahesa, D. J. (2021). Analisis Hukum Perusahaan Cangkang dalam Kasus Pandora Papers. Law Justice. https://www.law-justice.co/artikel/117623/analisis-hukum-perusahaan-cangkang-dalam-kasus-pandora-papers/#
Minister of Law and Human Rights of the Republic of Indonesia. (2008). Law Number 36 Year 2008 on the Fourth Amendment to Law Number 7 Year 1983 on Income Tax Article 2 Paragraph (5).
Mr. J.M.Van Bemmelen. (1987). Hukum Pidana I: Hukum Pelaksanaan Material Bagian Umum (Cetakan Kedua). Binacipta.
Muhaimin. (2020). Metode Penelitian Hukum. Mataram University Press.
BPK Regulation. (2009). Indonesia has ratified the 1988 UN Convention by Law Number 7 of 1997 which has been promulgated by Law Number 22 of 2007 concerning Narcotics and most recently by Law Number 35 of 2009.
Regulation of the Attorney General. (2014). Regulation of the Attorney General of the Republic of Indonesia Number 028/A/JA/10/2014 on Guidelines for Handling Criminal Cases with Corporate Legal Subjects.
Supreme Court Regulation. (2016). Supreme Court Regulation Number 13 of 2016 concerning Procedures for Handling Criminal Cases by Corporations.
Regulation of the Minister of Finance. (2008). Minister of Finance Regulation Number 258/PMK.03/2008 Concerning Income Tax Withholding Article 26 on Income from Sale or Transfer of Shares as Meant in Article 18 Paragraph (3c) of the Income Tax Law Received or Obtained.
Regulation of the Minister of Finance. (2016). Minister of Finance Regulation 127/PMK.010/2016 on Tax Amnesty Based on Law Number 11 Year 2016 on Tax Amnesty for Taxpayers Owning Indirect Assets through Special Purpose Vehicles.
Regulation of the Minister of Finance. (2019). Minister of Finance Regulation Number 35 of 2019 concerning Determination of Permanent Establishment.
Rizki, M. J. (2018). Sisi ‘Gelap’ Kiprah Perusahaan Cangkang. Hukum Online. https://www.hukumonline.com/berita/a/sisi-gelap-kiprah-perusahaan-cangkang-lt5bb5c0dad0a85/