Penyidikan Tindak Pidana Pencucian Uang sebagai Alat Untuk Mencari “Beneficial Owner” Dalam Perkara Asal Kepabeanan dan Cukai

Abstract

These day, The customs and excise investigation on smuggling or another crime is still not effective in giving deterrent effect to the intellectual actor. The regulation of Prevention and Eradication of Money Laundering in 2010 is expected to make a different in the eradication customs and excise crime. The specialty of that regulation are effective to find the Beneficiary and restore the state potentially loss income through conviction. There are a few problem stressing. One of the problem is the customs excise Investigation position in the Indonesian legal system. The other problem is the comparation between customs excise Investigation and Money Laundering Investigation in the case of Customs and Excise Tax. The Third problem is the character of Money Laundering Investigation to seek Beneficial Owner. These Research is a juridical normative with statute approach to some statutes which contains money laundering and customs excise theme. Case Approach also done relating to Money Laundering Act in the case of customs excise tax nationally. From the result of the research we know that the customs and excise crime are regulated in special norm with the general norm according to the penal code and the procedure according to the criminal code procedure with some procedure specialty of the regulation itself. The frequency of Investigation on 2021 customs and excise crime in the regional office north Sumatra are 20 with most of the suspect are the skipper or the small trader with the judicial fines mostly substitute with imprisonment. Money Laundering Investigation ex customs and excise crime nationally already had attempted 8 times and only one Judicial decision which already final. In the money laundering case, the fines can snatch from the suspect treasure and the role of suspect is an intellectual actor.The barrier of money laundering investigation is the legal system especially the legal structure and legal culture. The lack of professional investigator and the usual culture of customs and excise investigation are the problem. These charachter in Money Laundering Investigation help in finding Beneficiary, One of the character is the authority of customs excise investigator are broaden. The broaden authority which are blocking account and suspended transaction and the broaden evidence compare to the code of Criminal Procedure.