RPS minggu 11 · 2x50 menit
Anti-Corruption: FCPA, UK Bribery Act, OECD & UU 31/1999 Tipikor International Business Law — S1 Manajemen FEB UNDIP Selamat datang di pertemuan 10. Minggu lalu kita mendalami FDI framework Indonesia dan Model BIT. Hari ini kita masuk ke topik yang sangat critical untuk perusahaan Indonesia lintas batas — anti-corruption. Banyak perusahaan Indonesia tidak aware bahwa mereka tunduk pada Foreign Corrupt Practices Act (FCPA) AS, UK Bribery Act, dan OECD Anti-Bribery Convention — bukan hanya UU 31/1999 Tipikor Indonesia. FCPA 1977 memiliki 3 pilar jurisdiction: issuer (perusahaan listed di US exchange), domestic concern (perusahaan US, warga US), dan instrumentality AS (transaksi via US financial system). UK Bribery Act 2010 — 4 offenses termasuk strict liability corporate offense untuk failure to prevent bribery. OECD Anti-Bribery Convention 1997 — 44 parties, Indonesia NOT party tetapi banyak trading partners adalah. UU 31/1999 jo. UU 20/2001 Tipikor Indonesia dengan KPK. DOJ Corporate Compliance Program 2024 dengan 9 pillars. Hari ini kita akan pahami bahwa perusahaan Indonesia lintas batas harus comply multiple regime — investasi compliance jauh lebih murah dari penalty. Peta Pembelajaran Hari Ini Empat blok anti-corruption yang harus Anda kuasai.
FCPA 1977: 3 pilar jurisdiction (issuer, domestic concern, instrumentality) UK Bribery Act 2010: 4 offenses, Section 7 strict liability OECD Anti-Bribery Convention 1997: 44 parties Indonesia: UU 31/1999 jo. UU 20/2001 + KPK DOJ Evaluation of Corporate Compliance Programs 2024 (9 pillars) Red flags korupsi cross-border Compliance program: 6 element robust Mini-case: Alstom FCPA US$ 772 juta (2014) Output: mahasiswa mampu assess corruption risk dan design compliance program.
Mari petakan empat blok pembelajaran. Blok pertama: FCPA 1977 — Foreign Corrupt Practices Act AS dengan 3 pilar jurisdiction: issuer (perusahaan listed di US exchange seperti NYSE, NASDAQ), domestic concern (perusahaan US, warga US, atau perusahaan yang act untuk atau atas nama US person), instrumentality AS (transaksi via US financial system atau use US mails). UK Bribery Act 2010 dengan 4 offenses: bribery, bribery foreign public official, failure commercial organization to prevent bribery (strict liability), being bribed. OECD Anti-Bribery Convention 1997 dengan 44 parties — Indonesia NOT party tetapi banyak trading partners (US, UK, Jepang, Korea, Australia) adalah. UU 31/1999 jo. UU 20/2001 tentang Tipikor Indonesia dengan KPK sebagai enforcement authority. Blok keempat: DOJ Evaluation of Corporate Compliance Programs 2024 dengan 9 pillars untuk assess effectiveness; red flags korupsi cross-border; compliance program 6 element robust; mini-case Alstom FCPA US$ 772 juta (2014). Output: mahasiswa mampu assess corruption risk dan design compliance program. Persiapan: baca FCPA text (15 USC § 78dd-1 et seq.), UK Bribery Act 2010, OECD Convention text. Mengapa Anti-Corruption Critical Anti-corruption enforcement dramatically increased — penalty miliaran dolar, reputational damage, dan debarment.
Largest FCPA Penalty
US$ 1,8 M+
Total cumulative 2020-2024 (DOJ/SEC, di-hedge)
CPI Indonesia 2024
~37/100
Ranking ~100+ dari 180 (Transparency International, di-hedge)
Perusahaan Indonesia yang listed di US atau transaksi via US system tunduk FCPA. Penalty dapat exceed US$ 100 juta per case.
Statistik ini menjelaskan magnitude anti-corruption enforcement. Largest FCPA penalty cumulative 2020-2024 ~US$ 1,8 miliar+ (DOJ/SEC data, di-hedge). Cases seperti Goldman Sachs 1MDB US$ 2,9 miliar (2020), AirAsia-related, dll. Corruption Perceptions Index (CPI) Indonesia 2024 ~37/100 dengan ranking ~100+ dari 180 negara (Transparency International, di-hedge). CPI ini menunjukkan Indonesia masih memiliki corruption challenge signifikan. Mengapa anti-corruption critical: (1) Penalty miliaran dolar — single case dapat exceed US$ 100 juta; (2) Reputational damage — listing di public record, press coverage; (3) Debarment — World Bank, ADB, AfDB dapat debar perusahaan dari procurement; (4) Personal liability — executive dapat individually prosecuted; (5) Loss akses ke capital market — investor wary. Perusahaan Indonesia yang listed di US (American Depositary Receipt, ADR) atau transaksi via US financial system (USD) tunduk FCPA. Strategi: investasi compliance program jauh lebih murah dari penalty. ROI sangat tinggi. Banyak perusahaan Indonesia tidak aware sampai kena investigation. Bagian 1 · 1/4
FCPA 1977: 3 Pilar Jurisdiction
Diskusi kelas: perusahaan Indonesia listed di NYSE via ADR membayar commission ke agen di negara X untuk dapat kontrak. Apakah tunduk FCPA?
Blok pertama mendalami FCPA 1977. Pertanyaan: perusahaan Indonesia listed di NYSE via ADR — apakah tunduk FCPA? FCPA (Foreign Corrupt Practices Act) 1977 adalah US federal law. 3 pilar jurisdiction: (1) Issuer — perusahaan yang listed di US securities exchange (NYSE, NASDAQ) dan required file dengan SEC. Termasuk foreign private issuer seperti perusahaan Indonesia via ADR. (2) Domestic concern — perusahaan US (incorporated, principal place of business), US citizen, US national, atau resident; atau perusahaan yang act untuk atau atas nama US person. (3) Instrumentality of interstate commerce — use US mails atau any instrumentality of interstate commerce (termasuk USD wire transfer via US correspondent bank). Ini adalah third pilar yang paling luas. Untuk skenario diskusi: perusahaan Indonesia listed di NYSE via ADR → ISSUER pilar terpenuhi → tunduk FCPA. Bahkan jika perusahaan Indonesia tidak listed, jika transaksi USD via US correspondent bank → instrumentality pilar terpenuhi → tunduk FCPA. Implikasi: banyak perusahaan Indonesia yang melakukan transaksi internasional tunduk FCPA tanpa sadar. FCPA prohibits payment atau offer anything of value ke foreign official untuk purpose influencing official act atau securing improper advantage. Penalty: criminal (DOJ) hingga US$ 2 juta per violation untuk entity; civil (SEC) hingga US$ 16.000 per violation. Individu: criminal hingga US$ 250K + 5 tahun prison. Strategi: compliance program robust dengan third-party due diligence. FCPA: Dua Prong Utama FCPA memiliki dua prong: anti-bribery provisions dan accounting provisions (books & records, internal controls).
Prong Substansi Section Enforcement 1. Anti-bribery Prohibits paying/offering anything of value ke foreign official 15 USC § 78dd-1 et seq. DOJ (criminal) + SEC (civil untuk issuer) 2. Books & Records Make false entries in books/records 15 USC § 78m(b)(2)(A) SEC (issuer) 3. Internal Controls Devise/maintain system of internal accounting controls 15 USC § 78m(b)(2)(B) SEC (issuer) "Foreign official" Officer/employee of foreign government, department, agency, instrumentality, public international org, official political party, candidate — — "Anything of value" Broad — cash, gifts, travel, entertainment, scholarships, charity donations, dll — — "Knowing" Actual knowledge, conscious disregard, willful blindness — — "Business purpose test" To assist in obtaining/retaining business — — Exceptions Promotional expenses, reasonable bona fide hospitality, government fees, dll — —
FCPA dual prong: anti-bribery + accounting. Banyak case berbasis accounting prong (conceal bribe sebagai consulting fee, marketing expense, dll).
Mari pelajari dua prong utama FCPA. Pertama, Anti-bribery provisions (15 USC § 78dd-1 et seq.) — prohibits paying, offering, authorizing anything of value ke foreign official, foreign political party, atau candidate untuk purpose influencing official act atau securing improper advantage. Enforcement: DOJ untuk criminal (semua pilar jurisdiction); SEC untuk civil (khusus issuer). Kedua, Books and Records provisions (15 USC § 78m(b)(2)(A)) — prohibits making false atau misleading entries in books, records, dan accounts. Tujuan: prevent concealment of bribe. Enforcement: SEC untuk issuer. Ketiga, Internal Controls provisions (15 USC § 78m(b)(2)(B)) — requires devise dan maintain system of internal accounting controls sufficient to provide reasonable assurances transactions executed per management authorization. Enforcement: SEC untuk issuer. Definisi kunci: "Foreign official" — officer/employee of foreign government, department, agency, instrumentality (termasuk state-owned enterprise), public international organization, official of political party, candidate for political office. "Anything of value" — interpretasi broad: cash, gifts, travel, entertainment, scholarships, charity donations, kickbacks, dll. "Knowing" — actual knowledge, conscious disregard of circumstances, willful blindness (close eyes to red flags). "Business purpose test" — untuk assist in obtaining atau retaining business. Exceptions: promotional expenses (reasonable), bona fide hospitality, government fees (legal), dll. Strategi: compliance program robust dengan FCPA training, third-party due diligence, dan accounting controls. Banyak case FCPA berbasis accounting prong — perusahaan conceal bribe sebagai consulting fee, marketing expense, commission, dll. FCPA 3 Pilar Jurisdiction Detail Tiga pilar jurisdiction FCPA — perusahaan Indonesia dapat kena lebih dari satu pilar.
Pilar Definisi Perusahaan Indonesia? 1. Issuer Listed di US securities exchange (NYSE, NASDAQ) + file dengan SEC YA jika listed via ADR (mis. Telkom, BCA, Bank Mandiri) 2. Domestic Concern US citizen, national, resident; perusahaan US (incorporated/principal place) Tidak langsung, kecuali subsidiary US 3. Instrumentality of interstate commerce Use US mails atau any instrumentality interstate commerce YA jika transaksi USD via US correspondent bank, atau email via US server 4. Willful Untuk non-issuer non-domestic concern, harus willful — 5. Foreign official target Foreign government official atau candidate YA jika target official negara lain 6. Exception & affirmative defense Promotional, bona fide hospitality, gov fees, lawful under foreign law, dll —
Perusahaan Indonesia dapat kena FCPA via: (1) Listed di NYSE/NASDAQ; (2) Transaksi USD via US correspondent; (3) Email via US server; (4) Subsidiary US. Strategi: assume tunduk FCPA jika ada US nexus.
Mari pelajari tiga pilar jurisdiction FCPA dalam detail. Pertama, Issuer — perusahaan yang listed di US securities exchange (NYSE, NASDAQ) dan required file reports dengan SEC. Perusahaan Indonesia yang listed via American Depositary Receipt (ADR) seperti Telkom (TLK), Bank Central Asia, Bank Mandiri, Bank Rakyat Indonesia adalah issuer FCPA. Pilar ini paling sering trap perusahaan Indonesia. Kedua, Domestic Concern — US citizen, US national, US resident; perusahaan US (incorporated atau principal place of business); atau perusahaan non-US yang act untuk atau atas nama US person. Perusahaan Indonesia tidak langsung domestic concern, tetapi jika subsidiary US act untuk perusahaan Indonesia parent, dapat kena. Ketiga, Instrumentality of Interstate Commerce — use US mails atau any instrumentality of interstate commerce. Pilar ini paling luas. "Instrumentality" interpretasi sangat broad: (a) USD wire transfer via US correspondent bank (semua transaksi USD global via US system); (b) Email via US server (Gmail, Outlook 365, dll); (c) Phone call via US network. Hampir semua perusahaan Indonesia yang transaksi internasional tunduk pilar ini. Keempat, Willful requirement — untuk non-issuer non-domestic concern (perusahaan Indonesia non-listed), harus willful. Lebih tinggi mens rea threshold. Kelima, Foreign official target — target harus foreign government official atau candidate. Jika target Indonesia official → masih kena (bribe Indonesia official dari Indonesia entity via USD system). Keenam, Exception dan affirmative defense — promotional expenses (reasonable), bona fide hospitality, government fees (legal), lawful under written law of foreign country. Strategi: perusahaan Indonesia dapat kena FCPA via multiple pilar — listed di NYSE, transaksi USD, email US server, subsidiary US. Assume tunduk FCPA jika ada US nexus. Compliance program robust. Hitung dari Nol: FCPA Penalty Skenario: perusahaan Indonesia listed di NYSE via ADR membayar US$ 5 juta ke agen untuk dapat kontrak Indonesia gov US$ 200 juta. Hitung FCPA penalty.
Komponen Perhitungan Nilai 1. Bribe paid Commission ke agen US$ 5 juta 2. Kontrak value Government contract US$ 200 juta 3. Profit from bribe Margin 15% × US$ 200M US$ 30 juta 4. FCPA criminal fine (DOJ) Alternatif: (a) US$ 25K per violation; (b) 2× gross gain 2 × US$ 30M = US$ 60 juta 5. Disgorgement (SEC) Profit dari bribe US$ 30 juta 6. Pre-judgment interest ~3% p.a. × durasi US$ 3-9 juta 7. Civil penalty (SEC) Tier 3: max US$ 800K-1,8M per violation (di-hedge) US$ 1-5 juta 8. Compliance monitor 3-5 tahun monitorship US$ 5-20 juta (monitor fee) 9. Legal counsel Investigation + negotiation US$ 10-30 juta 10. Total minimum — US$ 109-154 juta 11. Bonus: voluntary disclosure (-50%) Cooperation credit Possible reduction 12. Bonus: compliance program Remediation credit Possible reduction
FCPA penalty: US$ 109-154 juta untuk US$ 5 juta bribe. ROI: invest compliance US$ 1-5 juta — 30× lebih murah dari penalty.
Mari hitung dari nol FCPA penalty. Skenario: perusahaan Indonesia listed di NYSE via ADR membayar US$ 5 juta commission ke agen untuk dapat government contract US$ 200 juta. Pertama, Bribe paid US$ 5 juta. Kedua, Kontrak value US$ 200 juta. Ketiga, Profit from bribe — asumsi margin 15% × US$ 200 juta = US$ 30 juta. Keempat, FCPA criminal fine (DOJ) — alternatif: (a) US$ 25 ribu per violation (too small); atau (b) 2× gross gain = 2 × US$ 30 juta = US$ 60 juta. DOJ biasanya pilih lebih tinggi. Kelima, Disgorgement (SEC) — profit dari bribe = US$ 30 juta. Disgorgement adalah equitable remedy, return ill-gotten gains. Keenam, Pre-judgment interest ~3% p.a. × durasi 1-3 tahun = US$ 3-9 juta. Ketujuh, Civil penalty (SEC) Tier 3 maximum US$ 800 ribu-1,8 juta per violation (di-hedge, tergantung severity). Multiple violations dapat accumulate. Kedelapan, Compliance monitor 3-5 tahun monitorship = US$ 5-20 juta untuk monitor fee. Kesembilan, Legal counsel investigation + negotiation = US$ 10-30 juta (major US firm). Total minimum US$ 109-154 juta untuk US$ 5 juta bribe. Bonus reduction: voluntary self-disclosure dapat -50% penalty; cooperation credit hingga -40%; compliance program substantial dapat reduction. Strategi: invest compliance program US$ 1-5 juta = 30× lebih murah dari potential penalty. ROI sangat tinggi. Setiap perusahaan Indonesia dengan US nexus harus investasi compliance. Bagian 2 · 2/4
UK Bribery Act 2010 & OECD Convention
Diskusi kelas: perusahaan Indonesia buka cabang di London. Apakah tunduk UK Bribery Act?
Blok kedua mendalami UK Bribery Act 2010 dan OECD Convention. UK Bribery Act 2010 — lebih strict dari FCPA dalam beberapa aspek. 4 offenses: (1) Section 1: Active bribery — offering, promising, atau giving financial atau other advantage; (2) Section 2: Passive bribery — requesting, receiving, atau accepting advantage; (3) Section 6: Bribery of foreign public official; (4) Section 7: Failure of commercial organizations to prevent bribery — strict liability corporate offense. Section 7 adalah yang paling strict — perusahaan commercial yang conduct business in UK dapat strictly liable jika associate person (employee, agent, subsidiary) bribes. Defense satu-satunya: "adequate procedures" compliance program. Pertanyaan diskusi: perusahaan Indonesia buka cabang di London → "carry on business in UK" → tunduk Section 7. Bahkan jika bribe terjadi di Indonesia oleh employee Indonesia, perusahaan Indonesia dapat strictly liable di UK jika conduct business di UK. OECD Anti-Bribery Convention 1997 dengan 44 parties — Indonesia NOT party tetapi banyak trading partners adalah. OECD Convention mengharuskan parties criminalize bribery of foreign public official in international business transactions. Strategi: perusahaan Indonesia harus comply UK Bribery Act jika ada UK nexus (subsidiary, branch, atau conduct business). UK Bribery Act 2010: 4 Offenses UK Bribery Act 2010 lebih strict dari FCPA — 4 offenses termasuk strict liability corporate.
Offense Section Substansi Penalty 1. Active bribery Section 1 Offering, promising, giving advantage 10 tahun prison / unlimited fine 2. Passive bribery Section 2 Requesting, receiving, accepting advantage 10 tahun prison / unlimited fine 3. Bribery foreign public official Section 6 Directly/through third party, intend influence official act 10 tahun prison / unlimited fine 4. Failure commercial org to prevent Section 7 Strict liability corporate offense — associate bribes for org benefit Unlimited fine Defense Section 7 Section 7(2) "Adequate procedures" compliance program — Jurisdiction Section 7 "Carrying on business in UK" (broad) — Senior officer liability Section 14 Senior officer can personally liable with org consent/connivance 10 tahun prison / unlimited fine
Section 7 UK Bribery Act: STRICT LIABILITY corporate offense. Defense: adequate procedures. Indonesia perusahaan dengan UK nexus harus implement adequate procedures.
Mari pelajari 4 offenses UK Bribery Act 2010. Pertama, Section 1 Active bribery — offering, promising, atau giving financial atau other advantage untuk induce improper performance of relevant function. Berbeda FCPA yang terbatas foreign official, UK Bribery Act mencakup private sector juga. Penalty: 10 tahun prison untuk individu, unlimited fine untuk entity. Kedua, Section 2 Passive bribery — requesting, receiving, atau accepting advantage. Sering dipakai untuk prosecute recipient of bribe. Penalty sama. Ketiga, Section 6 Bribery of foreign public official — directly atau through third party, dengan intent influence official act atau obtain/retain business. Mirip FCPA. Penalty sama. Keempat, Section 7 Failure of commercial organizations to prevent bribery — strict liability corporate offense. Jika associated person (employee, agent, subsidiary, dll) bribes untuk benefit organization, organization strictly liable. Defense satu-satunya: "adequate procedures" compliance program per UK Ministry of Justice Guidance 2011 (6 principles: proportionate procedures, top-level commitment, risk assessment, due diligence, communication, monitoring/review). Penalty: unlimited fine. Jurisdiction Section 7 — "carrying on business in UK" — interpretasi broad. Perusahaan Indonesia dengan subsidiary UK, branch UK, atau bahkan significant business operations yang touch UK dapat kena. Senior officer liability Section 14 — director, manager, atau secretary dapat personally liable jika offense dengan their consent atau connivance. Strategi: perusahaan Indonesia dengan UK nexus harus implement adequate procedures compliance program per Ministry of Justice Guidance. OECD Anti-Bribery Convention & Indonesia Status OECD Convention 1997 — 44 parties. Indonesia NOT party, tetapi harus comply via trading partners.
Aspek OECD Anti-Bribery Convention 1997 Indonesia Status Type Binding treaty Not party Parties 44 states (OECD + key non-OECD) — Substansi Criminalize bribery of foreign public officials in international business — Implementasi Indonesia — UU 31/1999 jo. UU 20/2001 Tipikor (domestic framework) Indonesia trading partners — Most major partners adalah party (US, UK, Jepang, Korea, Australia, EU) Indonesia Membership Status OECD accession process Indonesia apply 2024 (di-hedge), under consideration Indonesia G20 Anti-Corruption — Active in G20 Anti-Corruption Working Group UNCAC UN Convention against Corruption 2003 Indonesia ratified via UU 7/2006
Indonesia: bukan OECD Convention party tetapi bound by UNCAC (UU 7/2006) dan domestic UU 31/1999. Plus harus comply OECD via trading partners yang enforce extraterritorially.
Mari pelajari OECD Anti-Bribery Convention dan Indonesia status. OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions 1997 — binding treaty. 44 parties: 36 OECD members + 8 non-OECD (Argentina, Brazil, Bulgaria, Colombia, Costa Rica, Peru, Russia, South Africa). Substansi: criminalize bribery of foreign public officials in international business transactions. Indonesia status: NOT party. Tetapi implementasi Indonesia anti-corruption via UU 31/1999 jo. UU 20/2001 tentang Tindak Pidana Korupsi (Tipikor) untuk domestic framework. KPK (Komisi Pemberantasan Korupsi) sebagai enforcement authority. PENTING untuk perusahaan Indonesia: most major trading partners adalah OECD Convention party (US, UK, Jepang, Korea, Australia, EU, dll). Jika perusahaan Indonesia bribes foreign official, dan transaksi involve trading partner country, perusahaan Indonesia dapat kena enforcement di country tersebut. Contoh: perusahaan Indonesia bribes Indonesia official tetapi use USD system → FCPA jurisdiction; use UK bank → UK Bribery Act jurisdiction. Indonesia G20 membership — active in G20 Anti-Corruption Working Group. Indonesia OECD accession process — apply 2024 (di-hedge), under consideration. Jika Indonesia join OECD, akan harus implement Convention. UN Convention against Corruption (UNCAC) 2003 — Indonesia ratified via UU 7/2006. UNCAC adalah universal anti-corruption framework. Strategi Indonesia: strengthen KPK, comply UNCAC, work towards OECD accession. Strategi perusahaan Indonesia: comply multiple regime (UU 31/1999 + FCPA + UK Bribery Act jika ada nexus). Bagian 3 · 3/4
UU 31/1999 jo. UU 20/2001 + KPK
Diskusi kelas: bagaimana UU Tipikor Indonesia membandingkan dengan FCPA dari perspektif perusahaan lintas batas?
Blok ketiga mendalami UU 31/1999 jo. UU 20/2001 Tipikor dan KPK. UU 31/1999 tentang Pemberantasan Tindak Pidana Korupsi, amended by UU 20/2001. Substansi: definisi korupsi (Pasal 2-3), jenis-jenis tindak pidana korupsi (Pasal 5-17), pidana (Pasal 2-3 up to death atau life untuk certain circumstances, umumnya 4-20 tahun), perampasan aset. KPK (Komisi Pemberantasan Korupsi) didirikan via UU 30/2002 — independent agency dengan mandate prevent, investigate, prosecute korupsi. Perbandingan dengan FCPA dari perspektif perusahaan lintas batas: (1) UU Tipikor fokus domestic, FCPA extraterritorial; (2) UU Tipikor menarget Indonesia official, FCPA menarget foreign official; (3) UU Tipikor criminal offense dengan individual focus, FCPA dual individual + corporate + accounting; (4) UU Tipikor enforcement via KPK + Kejaksaan, FCPA via DOJ + SEC; (5) UU Tipikor penalty berbeda, FCPA penalty lebih predictable. Implikasi praktis untuk perusahaan Indonesia lintas batas: harus comply keduanya. Bribes Indonesia official → kena UU Tipikor (+ FCPA jika listed di US atau USD system). Bribes foreign official → kena FCPA/UK Bribery Act (+ mungkin UU Tipikor extraterritorial terbatas). Strategi: integrated compliance program cover multiple regime. Indonesia UU 31/1999 + KPK Framework Framework anti-corruption Indonesia — UU 31/1999 jo. UU 20/2001 + KPK.
Aspek UU 31/1999 jo. UU 20/2001 Implikasi Definisi korupsi Pasal 2-3 — melawan hukum, memperkaya diri, merugikan keuangan negara Broad definition Jenis tindak pidana Pasal 5-17 — bribery, embezzlement, extortion, conflict of interest, gratification 30+ specific offenses Gratification Pasal 12B-C — wajib lapor ke KPK dalam 10 hari kerja Strict reporting requirement Penalty Pasal 2-3 — 4-20 tahun + denda Rp 200 juta-1 miliar; untuk tertentu hidup/mati Serious KPK Mandate UU 30/2002 — prevent, investigate, prosecute Independent agency KPK Authority Wiretapping, asset tracing, travel ban, dll Strong powers Asset recovery Perampasan aset hasil korupsi PPPK = Perampasan Aset Company liability Pasal 20 — corporation dapat dipidana Corporate criminal liability UU 8/2010 TPPU Money laundering — proceeds korupsi Sering terkait
UU 31/1999: broad definition, serious penalty (4-20 tahun), KPK sebagai strong enforcement. Perusahaan lintas batas harus comply + integrated dengan FCPA/UK Bribery Act.
Mari pelajari framework anti-corruption Indonesia. UU 31/1999 tentang Pemberantasan Tindak Pidana Korupsi, amended by UU 20/2001. Definisi korupsi Pasal 2-3 — setiap orang yang secara melawan hukum, dengan maksud menguntungkan diri sendiri atau orang lain secara korupsi, menyalahgunakan kewenangan; merugikan keuangan negara. Broad definition. Jenis tindak pidana korupsi Pasal 5-17 — lebih dari 30 specific offenses: memberi/menerima suap (Pasal 5-7), penggelapan (Pasal 8-12), pemerasan (Pasal 12), conflict of interest (Pasal 13), gratifikasi (Pasal 12B-C). Gratifikasi Pasal 12B-C — pejabat wajib lapor ke KPK dalam 10 hari kerja. Strict reporting requirement. Penalty Pasal 2-3 — 4-20 tahun prison + denda Rp 200 juta-1 miliar; untuk certain circumstances (e.g., recession, crisis) dapat hidup/mati. KPK didirikan via UU 30/2002 — independent agency dengan mandate prevent, investigate, prosecute korupsi. KPK authority kuat: wiretapping, asset tracing, travel ban, blocking transaction, dll. Asset recovery — perampasan aset hasil korupsi. UU 17/2023 PPPK (Perampasan Aset) untuk framework comprehensive. Company liability Pasal 20 UU 31/1999 — corporation dapat dipidana, termasuk fine dan/or pembubaran. Corporate criminal liability. UU 8/2010 TPPU (Tindak Pidana Pencucian Uang) — proceeds korupsi sering laundering. Sering terkait. Strategi perusahaan Indonesia lintas batas: integrated compliance program cover UU 31/1999 + FCPA + UK Bribery Act + UU 8/2010 TPPU. KPK enforcement umumnya strong tetapi political dynamics berfluktuasi. Indonesia CPI masih rendah → harus strengthen. Bagian 4 · 4/4
DOJ Compliance Program 2024 & Mini-Case
Diskusi kelas: bagaimana perusahaan Indonesia membangun compliance program yang meet DOJ standards?
Blok penutup mendalami DOJ Evaluation of Corporate Compliance Programs 2024 dan mini-case. DOJ (Department of Justice) Criminal Division mengeluarkan Evaluation of Corporate Compliance Programs — terakhir updated 2024 — dengan 9 pillars untuk assess effectiveness: (1) Design — apakah program well-designed; (2) Commitment — top-level commitment; (3) Autonomy & Resources — CCO access ke Board, adequate resources; (4) Risk Assessment — periodic, comprehensive; (5) Policies & Procedures — comprehensive code of conduct, anti-corruption policy; (6) Training & Communications — tailored, periodic; (7) Confidential Reporting — whistleblower hotline; (8) Investigation & Response — timely, thorough; (9) Continuous Improvement — periodic review, lessons learned. DOJ menggunakan 9 pillars untuk determine cooperation credit dan penalty reduction. Strategi perusahaan Indonesia: bangun compliance program yang meet DOJ 9 pillars + UK adequate procedures + KPK expectations. Mini-case Alstom FCPA US$ 772 juta (2014) — Alstom (Prancis) pleaded guilty untuk bribing Indonesia officials (Members of Parliament dan PLN officials) untuk dapat contracts Senayan power project. Alstom conceal bribe sebagai consulting fee via subsidiary. Penalty US$ 772 juta (criminal fine) — largest FCPA penalty saat itu. Investigation span bertahun-tahun. Pelajaran: (1) Concealment as consulting fee tidak protect; (2) Multi-jurisdiction investigation (US, Swiss, UK); (3) Cooperation credit jika cooperate; (4) Compliance monitor mandatory. Strategi: investasi compliance dari awal — ROI sangat tinggi. DOJ Compliance Program 2024: 9 Pillars DOJ 9 pillars untuk assess effectiveness compliance program — basis untuk cooperation credit.
Pilar Substansi Indonesia implementation 1. Design Well-designed program untuk address risk Risk-based compliance 2. Top-level commitment Tone at top — Board & C-suite endorse CEO/Commissioners statement 3. Autonomy & Resources CCO direct access Board, adequate budget Independent CCO + budget 4. Risk Assessment Periodic, comprehensive risk assessment Annual risk assessment 5. Policies & Procedures Comprehensive Code, anti-bribery, gifts, hospitality Code of Conduct + policies 6. Training & Comm Tailored to role, periodic Annual training per role 7. Confidential Reporting Whistleblower hotline, anti-retaliation Hotline (anonymous) 8. Investigation & Response Timely, thorough, documented Investigation protocol 9. Continuous Improvement Periodic review, lessons learned, update Annual program review
DOJ 9 pillars: framework untuk compliance program effective. Cooperation credit hingga -40% penalty jika meet. Strategi: investasi compliance = strategic risk management.
Mari pelajari DOJ Evaluation of Corporate Compliance Programs 2024 dengan 9 pillars untuk assess effectiveness. Pertama, Design — apakah program well-designed untuk address company-specific risk. Risk-based approach. Kedua, Top-level commitment — tone at top; Board dan C-suite publicly endorse program. CEO/Commissioners statement tentang zero tolerance. Ketiga, Autonomy & Resources — Chief Compliance Officer (CCO) direct access ke Board, independent, adequate budget dan staff. Tidak boleh di-bypass oleh business. Keempat, Risk Assessment — periodic (annual), comprehensive, document risk profile. Indonesia-specific risks (government licensing, procurement, dll). Kelima, Policies & Procedures — comprehensive Code of Conduct, anti-bribery policy, gifts & hospitality policy, third-party due diligence, political contributions, charitable donations, dll. Keenam, Training & Communications — tailored to role (sales berbeda finance), periodic (annual refresh), document completion. Ketujuh, Confidential Reporting — whistleblower hotline (anonymous), anti-retaliation protection. Kedelapan, Investigation & Response — timely (immediate response), thorough, documented, disciplinary action. Kesembilan, Continuous Improvement — periodic review (annual), lessons learned dari cases, update program. DOJ menggunakan 9 pillars untuk determine cooperation credit hingga -40% penalty reduction dan voluntary self-disclosure hingga -50%. Strategi perusahaan Indonesia: bangun compliance program yang meet DOJ 9 pillars + UK adequate procedures (6 principles) + KPK expectations. Investasi compliance jauh lebih murah dari penalty. ROI sangat tinggi. Red Flags Korupsi Cross-Border Sepuluh red flags yang harus trigger enhanced due diligence — Indonesia perusahaan harus waspada.
Red Flag Substansi Response 1. Third-party commissions berlebihan Commission 5-15% of contract (industry 1-3%) Reject atau enhanced due diligence 2. Agen dengan family relationship ke official Family PEP sebagai agent Reject atau extreme scrutiny 3. Cash payments Permintaan cash payment Reject — trail documentation 4. Offshore account (tax haven) Bayar ke account BVI, Cayman, dll Reject atau strong justification 5. "Consulting fee" tanpa deliverables Bayar tanpa clear service Reject 6. Shell company Agen adalah shell company tanpa substance Reject atau enhanced due diligence 7. Request untuk political contribution Permintaan kontribusi politik Strict policy + disclose 8. Travel & entertainment excessive Travel fam trip ke resort, dll Strict gift policy 9. Free goods & services Free product, scholarships, dll Strict policy 10. Charitable donation ke PEP-linked Donation ke yayasan PEP Strict policy + disclose
Red flags: trigger enhanced due diligence. Reject jika tidak dapat justify. Strategi: documentation + escalation ke Compliance Officer.
Mari pelajari 10 red flags korupsi cross-border yang harus trigger enhanced due diligence. Pertama, Third-party commissions berlebihan — commission 5-15% of contract value (industry standard 1-3%). Indicator possible kickback. Kedua, Agen dengan family relationship ke official — family of PEP (Politically Exposed Person) sebagai agent. Strong red flag. Ketiga, Cash payments — permintaan cash payment. Tidak ada trail documentation. Keempat, Offshore account (tax haven) — bayar ke account di BVI, Cayman, Panama, dll. Strong indicator possible concealment. Kelima, "Consulting fee" tanpa deliverables — bayar fee tanpa clear service atau output. Concealment technique. Keenam, Shell company — agen adalah shell company tanpa real substance, employees, atau office. Ketujuh, Request untuk political contribution — permintaan kontribusi politik dalam konteks business transaction. Kedelapan, Travel & entertainment excessive — travel fam trip ke resort untuk "training", entertainment berlebihan. Kesembilan, Free goods & services — free product, scholarships, dll untuk family official. Kesepuluh, Charitable donation ke PEP-linked — donation ke yayasan yang linked ke PEP. Strategi perusahaan Indonesia: red flags harus trigger enhanced due diligence yang lebih thorough. Reject jika tidak dapat justify. Documentation + escalation ke Compliance Officer. Training untuk semua staff sales dan finance untuk recognize red flags. "Willful blindness" tidak excuse di FCPA — perusahaan tidak boleh tutup mata ke red flags. Strategi: robust third-party due diligence dengan software (Refinitiv, World-Check) untuk screen PEP dan sanctions. Hitung dari Nol: Compliance Program Cost-Benefit Skenario: perusahaan Indonesia revenue US$ 300 juta/thn, lintas batas 40%. Bandingkan: no compliance vs robust compliance program.
Komponen No Compliance Robust Compliance Program Annual cost US$ 0 US$ 900 ribu/thn (0,3% revenue) FCPA violation probability ~3%/thn (di-hedge) ~0,3%/thn (10× reduction) Expected penalty if violation US$ 80 juta (base) US$ 50 juta (cooperation credit) Expected penalty cost/thn 3% × US$ 80M = US$ 2,4 juta 0,3% × US$ 50M = US$ 150 ribu Compliance cost/thn US$ 0 US$ 900 ribu Total expected cost/thn US$ 2,4 juta US$ 1,05 juta NPV 10 thn (10% discount) ~US$ 14,8 juta ~US$ 6,5 juta NPV saving — US$ 8,3 juta (56% reduction) + Avoid debarment (World Bank, ADB) Tidak dapat quantify — material Avoid catastrophic + Avoid reputational damage Tidak dapat quantify — material Avoid catastrophic + Avoid executive prison Tidak dapat quantify — material Avoid catastrophic
Robust compliance program: NPV saving US$ 8,3 juta + avoid catastrophic. ROI sangat tinggi — investasi compliance adalah strategic risk management.
Mari hitung dari nol cost-benefit compliance program. Skenario: perusahaan Indonesia revenue US$ 300 juta/thn, lintas batas 40%. Tanpa compliance program: annual cost US$ 0; FCPA violation probability ~3%/thn (di-hedge, conservative untuk perusahaan lintas batas tanpa program); expected penalty jika violation US$ 80 juta (base, di-hedge); expected penalty cost per tahun US$ 2,4 juta. Dengan robust compliance program 0,3% revenue = US$ 900 ribu/thn: violation probability turun ke 0,3%/thn (10× reduction); expected penalty jika violation turun ke US$ 50 juta karena cooperation credit; expected penalty cost US$ 150 ribu per tahun; total expected cost (compliance + penalty) US$ 1,05 juta/thn. NPV 10 tahun: tanpa compliance ~US$ 14,8 juta; dengan compliance ~US$ 6,5 juta. NPV saving US$ 8,3 juta (56% reduction). Plus intangible yang tidak dapat di-quantify tetapi material: avoid debarment (World Bank, ADB, AfDB dapat debar dari procurement multi-year); avoid reputational damage (press coverage, customer loss, employee morale); avoid executive prison (individu dapat personally prosecuted). Kesimpulan: robust compliance program NPV saving US$ 8,3 juta + avoid catastrophic. ROI sangat tinggi — investasi compliance adalah strategic risk management, bukan cost center. Strategi: prioritize berdasarkan risk profile dan mulai dengan element yang paling critical (risk assessment, policies, training, third-party due diligence, whistleblower hotline). FCPA Accounting Provisions (Books & Records) FCPA accounting provisions: Books & Records (Section 13(b)) + Internal Controls. Sering lebih sering enforced daripada anti-bribery.
Provision FCPA Section Substansi 1. Books & Records 15 USC 78m(b)(2)(A) Accurate books reflecting transactions 2. Internal Controls 15 USC 78m(b)(2)(B) System of internal accounting controls 3. Applies to Issuers (SEC-registered) + Subsidiaries worldwide 4. Off-book accounts Strictly prohibited "Slush funds" untuk bribery 5. Mischaracterization Prohibited E.g., bribe recorded as "consulting fee" 6. Adequate internal controls Required Prevent/detect bribery payments 7. SEC enforcement Primary Civil penalties, disgorgement 8. DOJ enforcement Criminal Parallel criminal charges possible
FCPA accounting provisions sering enforced bahkan tanpa bribery proven. Strategi: robust books + internal controls.
Mari pelajari FCPA Accounting Provisions (Books and Records) yang sering lebih sering enforced daripada anti-bribery provisions. Pertama, Books and Records provision (15 USC 78m(b)(2)(A)) — issuer harus make and keep books, records, dan accounts yang accurately reflect transactions dan disposition of assets. Kedua, Internal Controls provision (15 USC 78m(b)(2)(B)) — issuer harus devise and maintain system of internal accounting controls sufficient untuk provide reasonable assurance transactions executed management authorization. Ketiga, Applies to — issuers (SEC-registered companies, US dan foreign listed). Plus subsidiaries worldwide konsolidasi. Keempat, Off-book accounts — strictly prohibited. Slush funds (off-book cash accounts) untuk bribery payment adalah classic violation. Kelima, Mischaracterization — prohibited. E.g., bribe recorded as "consulting fee", "marketing expense", "commissions", "training". Bribe disguised as legitimate expense violates Books and Records. Keenam, Adequate internal controls — required. System must prevent dan detect bribery payments. Ketujuh, SEC enforcement — primary civil enforcement authority. Civil penalties, disgorgement of profits, cease-and-desist orders. Kedelapan, DOJ enforcement — parallel criminal charges possible jika willful violations. Strategi: robust books + internal controls adalah core compliance. Common red flags: round-dollar payments ke third parties, payments ke tax havens, payments tanpa documented services, large "commissions" ke consultants. Strategi Indonesia subsidiary dari SEC-registered parent: comply FCPA accounting provisions. Reconciliation accurate, no off-book accounts. Internal controls audit annually. Strategi: SEC enforcement untuk accounting provisions sering tanpa need prove actual bribery payment — only inaccurate recording. KPK & Indonesia Anti-Corruption Enforcement KPK (Komisi Pemberantasan Korupsi) — independent agency. UU 31/1999 jo. UU 20/2001 Tipikor.
Aspek KPK Mandate Substansi 1. Investigation authority Independent (UU 30/2002 jo. UU 19/2019) Investigate tipikor cases 2. Prosecution authority Independent Prosecute di Pengadilan Tipikor 3. Wiretapping (penyadapan) Authorized via KPK law Strong evidence tool 4. Asset recovery Confiscation + return Criminal + civil recovery 5. gratification control UU 13/2006 Gratifikasi Report ke KPK ≥ Rp 500K 6. Public official (penyelenggara negara) Broad definition PNS, DPR, BUMN, BUMDes 7. Bribery (suap) vs gratification Distinguished by intent Bribe = quid pro quo 8. Corporate liability UU 20/2001 Article 20 Corporate criminal liability 9. Conviction rate ~100% Strong prosecutorial record
KPK: independent + powerful tools. ~100% conviction rate. Strategi Indonesia corp: no bribery to pejabat.
Mari pelajari KPK (Komisi Pemberantasan Korupsi) dan Indonesia anti-corruption enforcement. UU 31/1999 jo. UU 20/2001 Tipikor adalah substantive law. KPK established via UU 30/2002 jo. UU 19/2019 (KPK weakened somewhat). Pertama, Investigation authority — KPK independent (tidak terikat Polri atau Kejaksaan). Dapat take over cases dari Polri/Kejaksaan. Kedua, Prosecution authority — KPK independent prosecution di Pengadilan Tipikor (specialized corruption court). Ketiga, Wiretapping (penyadapan) — authorized via KPK law dengan strong procedural safeguards. Powerful evidence tool. Keempat, Asset recovery — confiscation dan return assets. Criminal recovery (via conviction) plus civil recovery (via civil lawsuit). Kelima, Gratification control — UU 13/2006 Gratifikasi. Public officials wajib report ke KPK gratifikasi ≥ Rp 500K (stricter: bukan tipikor secara default tetapi dapat menjadi tipikor jika related to position). Keenam, Public official (penyelenggara negara) — broad definition: PNS (Pegawai Negeri Sipil), DPR members, BUMN executives, BUMDes executives, pejabat struktural. Ketujuh, Bribery (suap) vs gratification — distinguished by intent. Bribe = quid pro quo (benefit in exchange for official action). Gratification = gift tanpa explicit quid pro quo (tetapi dapat menjadi bribe jika related). Kedelapan, Corporate liability — UU 20/2001 Article 20. Corporation can be criminally liable untuk tipikor oleh management atau employee dalam corporate interest. Penalties: fines, confiscation, license revocation. Kesembilan, Conviction rate — ~100% (KPK sangat selective dan strong cases). Strategi Indonesia corporation: no bribery to pejabat. Strong internal anti-bribery policy. Training untuk employees yang interact dengan pejabat. Strategi foreign MNE Indonesia subsidiary: comply UU Tipikor (domestic) + parent home jurisdiction law (FCPA/UK Bribery). Strategi: leverage KPK reporting jika tahu corrupt practices (whistleblower protection). Whistleblower Protection & Internal Reporting Whistleblower hotline + protection — critical untuk detect wrongdoing early.
Mechanism Indonesia International Standard 1. Internal reporting channel Voluntary (trend) SOX Section 301 required (US listed) 2. Whistleblower hotline Recommended Industry standard 3. Anonymous reporting Allowed Best practice 4. Protection retaliation UU 13/2006 (limited) EU Whistleblower Directive 2019 5. Reward (bounty) Tidak ada US SEC 10-30% bounty 6. PPATK reporting Untuk financial crimes FIU reporting 7. Witness Protection (LPSK) UU 13/2006 LPSK Limited to serious cases 8. KPK reporting (lihat yang baru) Wajib report tipikor — 9. DOJ Voluntary Disclosure + Cooperation credit FCPA Pilot Program
Whistleblower: detect wrongdoing early. Strategi: robust hotline + protection + non-retaliation policy.
Mari pelajari whistleblower protection dan internal reporting yang critical untuk detect wrongdoing early. Pertama, Internal reporting channel — Indonesia voluntary (trend increasing), US SOX Section 301 required untuk audit committee. Kedua, Whistleblower hotline — recommended best practice. Provide 24/7 channel (telephone, web, email). Ketiga, Anonymous reporting — allowed dan best practice. Meningkatkan reporting rate. Keempat, Protection retaliation — Indonesia UU 13/2006 Witness Protection (LPSK, limited), EU Whistleblower Directive 2019/1937 comprehensive. Kelima, Reward atau bounty — Indonesia tidak ada. US SEC whistleblower program 10-30% bounty dari sanctions >$1 juta. Powerful incentive. Keenam, PPATK reporting — untuk financial crimes. PPATK sebagai FIU Indonesia. Ketujuh, Witness Protection (LPSK) — UU 13/2006. Limited to serious cases (life-threatening). Kedelapan, KPK reporting — wajib report tipikor jika tahu. Kesembilan, DOJ Voluntary Disclosure — FCPA Pilot Program. Voluntary disclosure + cooperation + remediation = up to 50% reduction penalty. Strategi: robust whistleblower hotline + protection + non-retaliation policy. Hotline configuration: third-party vendor (independence), 24/7 multi-language access, anonymous option, log semua reports. Protection policy: explicit anti-retaliation clause dalam employee handbook, training untuk managers. Investigasi semua reports promptly. Annual reporting ke Audit Committee. Strategi Indonesia corporation: implement whistleblower hotline jika belum. Communicate policy ke semua employees. Strategi MNE: leverage US SEC whistleblower program exposure untuk strengthen Indonesia program. Pertanyaan strategis: apakah perusahaan Anda punya whistleblower hotline yang effective? Ringkasan Kunci Pertemuan 10 FCPA 3 Pilar
Issuer + Domestic Concern + Instrumentality → US nexus
UK Bribery Act
4 offenses; Section 7 strict liability corporate; adequate procedures defense
UU 31/1999 + DOJ 9 Pillars
Indonesia KPK + global compliance framework
Perusahaan Indonesia lintas batas: comply multiple regime (FCPA + UK + UU 31/1999). Investasi compliance = strategic risk management, ROI tinggi.
Persiapan P11: baca PMK 213/2022 (CbCR, Master File, Local File), OECD BEPS Actions 5/6/13/15. Pertemuan dekat tentang transfer pricing.
Sebagai penutup, tiga pesan kunci. Pertama, FCPA 3 pilar jurisdiction — issuer (listed di NYSE/NASDAQ) + domestic concern (US person/entity) + instrumentality interstate commerce (USD system, US mails). Perusahaan Indonesia dengan US nexus tunduk FCPA. Penalty US$ 100 juta+ per case. Kedua, UK Bribery Act 2010 — 4 offenses dengan Section 7 strict liability corporate untuk failure to prevent bribery. Defense satu-satunya: adequate procedures compliance program. Perusahaan Indonesia dengan UK nexus (subsidiary, branch, conduct business) tunduk. Ketiga, UU 31/1999 jo. UU 20/2001 Tipikor Indonesia + KPK + DOJ 9 pillars compliance framework. Perusahaan Indonesia lintas batas harus comply multiple regime — FCPA + UK Bribery Act + UU 31/1999 + UU 8/2010 TPPU. Investasi compliance program adalah strategic risk management dengan ROI sangat tinggi — NPV saving US$ 8,3 juta per US$ 300 juta revenue company. Compliance bukan cost center tetapi strategic investment. Persiapan P11: baca PMK 213/2022 tentang CbCR (Country-by-Country Reporting), Master File, Local File; OECD BEPS Actions 5, 6, 13, 15 (minimum standards). P11 akan mendalami transfer pricing dan BEPS — bagaimana perusahaan multinasional (termasuk Indonesia MNC) harus document intercompany transactions. Kuis singkat 10 menit di awal P11 tentang FCPA 3 pilar, UK Bribery Act 4 offenses, dan DOJ 9 pillars.