CRIMINAL LIABILITY OF CORPORATIONS FOR MANIPULATION OF AGRICULTURAL PRODUCTION DATA AS A FORM OF TAX CRIME

Abstract

This study examines corporate criminal liability for manipulating agricultural production data as a form of tax crime, considering that this practice still leaves inconsistencies in the application of the law, as seen from the comparison of the cases of Asian Agri Group and PT Gemilang Sukses Garmindo, and has not been specifically regulated in the National Criminal Code which has only been in effect since January 2, 2026. This study aims to analyze the form of corporate criminal liability for manipulating agricultural production data and the application of criminal provisions in Indonesian tax regulations and criminal law to the perpetrator corporations. The method used is normative legal research with a statutory and conceptual approach, which examines the HPP Law, the National Criminal Code, and PERMA Number 13 of 2016. The results of the study indicate that three theories, namely vicarious liability, identification theory, and corporate culture, can be used complementary to ensnare corporations, with vicarious liability as the most operational theory and has been applied in the case of Asian Agri Group. These three positive legal instruments complement each other, but PERMA only regulates procedural law, so its implementation in the field remains unequal, as seen in the case of PT Wanatiara Persada, which has yet to name a corporation as a suspect despite meeting the normative requirements. This study recommends strengthening the consistency of the application of the corporate accountability doctrine and optimizing data-based monitoring systems such as SIMBARA.