Indonesia | Is Actual Receipt of Proceeds Required for Corporate Criminal Liability in Indonesia?

The enactment of Law No. 1 of 2023 on the Indonesian Criminal Code, as amended (the “New KUHP”), introduces a more structured and expansive framework for corporate criminal liability in Indonesia.

A key question under Articles 46 to 49 of the New KUHP is whether a corporation may be held criminally liable even if it never actually receives any unlawful proceeds. This question also arose under the previous corporate criminal liability regime, particularly Supreme Court Regulation No. 13 of 2016 on Corporate Crime Procedures.

To learn more, read our Advisory here.