Pengacara Senior Ari Yusuf Amir Raih Gelar Doktor Hukum dari UII
Sanksi pidana dapat dirumuskan dengan mengacu pada subjek hukumnya. Bila subjek hukumnya manusia alamiah, maka dapat dikenai pidana penjara, denda dan pencabutan hak-hak tertentu. Bila subjek hukumnya korporasi maka sanksi pidana dapat dirumuskan dengan denda, pelarangan aktivitas tertentu, pencabutan izin untuk sementara atau selamanya.
Pengadopsian doktrin piercing the corporate veil dan doktrin alter ego perlu diperluas penerapannya dalam perundang-undangan, sehingga memberi peluang pemegang saham yang melampaui kewenangannya (ultra vires) dan menggunakan korporasi untuk melakukan tindak pidana, dapat dimintai pertanggungjawaban.
Hal yang perlu dilakukan adalah merevisi semua undang-undang yang di dalamnya mengatur tentang korporasi. Revisi yang dilakukan ialah dengan memasukkan doktrin piercing the corporate veil dan doktrin alter ego ke dalam undang-undang terkait korporasi untuk dapat meminta pertanggungjawaban pidana pemegang saham.
Selain itu, sebelum semua undang-undang terkait korporasi dapat direvisi sejalan dengan Undang-undang No. 40 tahun 2007, maka dalam tahap penegakan hukum, aparat penegak hukum menggunakan doktrin yang dianut oleh Undang-undang No. 40 tahun 2007 untuk menjerat pemegang saham.
Saran berikutnya adalah pidana yang salah satu tujuannya untuk memberi efek jera, perlu dirumuskan bagi para pemegang saham yang melampaui kewenangannya dan/atau menggunakan korporasi untuk melakukan tindak pidana, misalnya dengan menerapkan pidana tambahan berupa larangan (selamanya atau dalam jangka waktu tertentu) menjadi pemegang saham di korporasi lain.
Untuk dapat menerapkan sanksi pidana berupa larangan menjadi pemegang saham di korporasi lain perlu dilakukan dengan pendekatan multi sektoral, karena tidak menutup kemungkinan pemegang saham yang telah divonis bersalah menggunakan nama lain. Apabila pemegang saham memalsukan identitas untuk menjadi pemegang saham pada korporasi lain, maka yang bersangkutan dipidana dengan pidana pemberatan.
Korporasi yang melakukan tindak pidana dan/atau digunakan oleh pemegang saham untuk melakukan perbuatan pidana, maka terhadap korporasi yang melakukan tindak pidana itu perlu dirumuskan sanksi pidana.
Pertama, pidana pokok berupa denda. Kedua, pidana tambahan berupa kewajiban menyerahkan keuntungan yang diperoleh selama masa korporasi tersebut melakukan tindak pidana. Kewajiban memperbaiki segala kerusakan yang ditimbulkan akibat perbuatan pidana yang dilakukan oleh korporasi.
Selain itu, menyita seluruh aset korporasi untuk negara, dilarang melakukan kegiatan tertentu baik sementara maupun selamanya, menghentikan kegiatan korporasi atau pencabutan izin baik dalam jangka waktu tertentu maupun selamanya.
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