Criminal Liability of Non-Profit Organisations (Foundation) in Money Laundering Crimes in Indonesia
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Abstract
Money laundering crimes have a massive impact on the economy and are transboundary as well. PPATK identifies Non-profit organizations (NPOs/Foundations) as being in the highrisk category of ML/TF, often used to accommodate the proceeds of crime and as a means of money laundering. This is due to the absence of an obligation for foundations to ensure the origin of funds received. This research aims to address how is the criminal liability of NPOs/Foundations as ML offenders. This research uses normative research method by utilizing library research. The results show that the NPOs/Foundations are a form of incorporated corporation that qualifies as a subject of money laundering crimes as stipulated in the Criminal Law Code 2023 and the Anti-Money Laundering Law. Therefore, NPOs/Foundations can be held criminally liable. The regulation of criminal liability of NPOs/Foundations in ML refers to the provisions of Articles 6 and 7 of the AML Law and Article 4 Paragraph (2) of Supreme Court Regulation No. 13/2016 which regulates corporate criminal liability. The AML Law follows the concept of vicarious liability, allowing foundations to be charged for money laundering crimes based on the actions of their representatives. The paper emphasizes the importance of law enforcement officials understanding these provisions to accurately assess the guilt of foundations, considering the form of guilt (intentional or negligence) and its implications for sentencing.
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