Kajian Komparatif KUHP Lama dan KUHP Baru dalam Tindak Pidana Korupsi Korporasi Timah Harvey Moeis

Abstract

This study examines the comparative analysis of the old Criminal Code (KUHP Lama) and the new Criminal Code (KUHP Baru, UU No. 1/2023) in addressing corporate criminal liability, using the Harvey Moeis tin commodity corruption case as its focal point. Employing a normative legal research method through statutory, conceptual, and case approaches, this study identifies significant normative gaps in the old Criminal Code, particularly its failure to recognize corporations as independent legal subjects and its reliance on fixed, disproportionately low financial penalties. The findings reveal that the new Criminal Code introduces transformative reforms: explicit recognition of corporations as criminal law subjects, the doctrine of negligent supervision, categorical fine scales reaching up to IDR 50 billion, and integrated asset forfeiture mechanisms. These reforms collectively enable a more substantive justice framework that extends the definition of state loss beyond financial figures to encompass ecological and social damages as evidenced by the estimated IDR 271–300 trillion in losses in the Harvey Moeis case. This study concludes that the new Criminal Code represents a critical advancement toward proportional, restorative, and structurally comprehensive corporate criminal accountability in Indonesia.