Pengungkapan Beneficial Owner Yayasan Asing di Indonesia dalam Keterkaitannya dengan Potensi Tindak Pidana Pencucian Uang

Abstract

The establishment of foundations by foreign nationals in Indonesia requires ownership transparency to prevent misuse in the commission of money laundering offenses. The disclosure of beneficial owners serves as an essential instrument for identifying the individuals who actually control or derive benefits from the foundation. The regulatory framework concerning beneficial ownership has been strengthened through Presidential Regulation Number 13 of 2018 on the Implementation of the Principle of Identifying BO of Corporations for the Prevention and Eradication of Money Laundering and Terrorism Financing, along with various implementing regulations harmonized with the recommendations of the Financial Action Task Force (FATF). This study aims to analyze the criteria under which foreign nationals may be classified as BO, examine the relevance of the regulatory framework to money laundering prevention, and assess the potential misuse of foreign foundations as a vehicle for laundering illicit funds. This study employs a normative legal research method with a descriptive analytical approach, supported by interviews. The findings indicate that foreign nationals may be classified as BO when they meet the criteria stipulated in the presidential regulation, and that several supporting documents are required for both the establishment of a foundation and the reporting of BO information. The study further reveals that BO disclosure plays a strategic role in preventing money laundering by strengthening oversight of BO, given that foundations are often used to conceal the origin of funds or the identities of perpetrators. Despite the existing regulatory framework, persistent challenges remain, including layered ownership structures, lack of corporate transparency, weak inter-agency coordination, and limited understanding among foundation founders regarding BO reporting obligations.