Abstract
This article discusses the legal rules governing corporate liability in laws and regulations against falsification of zinc ash export data, and how the factors that cause zinc ash data falsification by corporations and how the criminal law policies against corporations falsify export data. The method used in this paper is a normative legal research method. Normative legal research is the study of legal materials, both primary legal materials and secondary legal materials. The factors causing the falsification of zinc ash data by corporations are as follows: The factors causing the falsification of customs documents, among others are: (a) Geographic, (b) Production market, (c) Society. Efforts to tackle the crime of falsifying export data by the Belawan Intermediate Customs and Excise Investigation and Customs Enforcement Team (KPPBC TMP) in Belawan have reflected both ways of countermeasures, namely the repressive penal route and the preventive non-penal route.
Highlights
This article discusses the legal rules governing corporate liability in laws and regulations against falsification of zinc ash export data, and how the factors that cause zinc ash data falsification by corporations and how the criminal law policies against corporations falsify export data
The method used in this paper is a normative legal research method
Normative legal research is the study of legal materials
Summary
1) Program Studi Magister Ilmu Hukum, Universitas Medan Area, Indonesia 2)Universitas Sumatera Utara, Indonesia. Abstrak Artikel ini membahas aturan hukum yang mengatur tentang pertanggungjawaban korporasi dalam peraturan perundang-undangan terhadap pemalsuan data ekspor zinc ash, dan bagaimana faktor penyebab terjadinya pemalsuan data zinc ash yang dilakukan oleh korporasi serta bagaimana kebijakan hukum pidana terhadap korporasi yang melakukan pemalsuan data ekspor. Metode yang digunakan dalam penulisan ini yaitu metode penelitian hukum Normatif. Adapun faktor penyebab terjadinya pemalsuan data zinc ash yang dilakukan oleh korporasi adalah sebagai berikut: Faktor-faktor penyebab terjadinya pemalsuan dokumen pabean, antara lain adalah: (a) Geografis, (b) Pasar produksi, (c) Masyarakat. Upaya penanggulangan tindak pidana pemalsuan data ekspor oleh tim Penindakan dan Penyidikan Bea dan Cukai Tipe Madya Pabean (KPPBC TMP) Belawan telah mencerminkan kedua jalur penanggulangan, yaitu jalur penal yang bersifat represif dan non-penal yang bersifat preventif. Kata Kunci: Pertanggungjawaban Pidana; Korporasi; Pemalsuan Data Ekspor
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