Corruption In Corporate Activities Asset Returning

Corporate crime that is increasingly sophisticated in its form or type as well as its modus operandi often transcends national borders (trans border crime) and is also often influenced by other countries due to the era of globalization. The inclusion of corporations as legal subjects shows that Indonesia has begun to adopt the existence of criminal liability against corporations and recognizes that legal subjects are not only humans (Naturlijk Persoon). This is stated in Article 1 point 1 of The Eradication of Criminal Acts of Corruption Act of 1999 was revised by the Eradication of Criminal Acts of Corruption Act of 2001. The fundamental issue addressed in this dissertation is how the legal concept of corporations surrendering assets to them is construed. This study used a normative juridical approach that combined qualitative data analysis with content analysis tools. Based on the results of the study, it can be concluded: First, the legal instrument for corruption in returning assets resulting from corruption is currently not perfect because it only prioritizes replacement money for the proceeds of corruption crimes from corporate actors. Second, the future legal concept in returning the assets of criminal acts of corruption by corporate actors in the Indonesian legal system must be aimed at improving the laws and regulations that can prosecute not only the perpetrators but also the heirs of the perpetrators of corruption.