
of Harvey Moeis as a case study in this chapter.
Senior bureaucrat and former lawmaker Harvey
Moeis rose to prominence as a result of his
involvement in multiple corruption scandals that
eroded public confidence in the government and the
legal system.
6
In the case of corruption at PT Asuransi
Jiwasraya, Sagala et al. (2023, p. 108) concluded that
the corruption in the state-owned life insurance
company violated professional ethics, harming the
state through money laundering.
7
Another finding
regarding corruption in state-owned enterprises
(BUMN) was presented by Sabrina et al. (2023),
through their research on the corruption case at PT
Garuda Indonesia, which stated that the corruption at
PT Garuda Indonesia occurred because the principles
of Good Corporate Governance had not yet been
implemented within the BUMN.
8
Various abuses of authority through corruption
practices within state-owned enterprises (BUMN) are
demonstrated by Permatasari et al., due to the
relationship between corruption and the level of
experience of internal auditors. The auditor's
expertise factor is a fundamental issue in the loss of
early detection of corruption opportunities.
9
Eko
Putra Astaman provides his perspective in his
research findings that PT. Timah Tbk, which is
currently positioned as a subsidiary of a state-owned
enterprise whose parent company is Mining Industry
Indonesia (MIND ID), runs a tin ore production
recovery improvement program that is not based on
the principles of prudence and good faith, resulting in
a series of criminal events indicating the lack of
implementation of good corporate governance. (Good
Corporate Governance).
10
In the process of implementing the tin ore
production recovery improvement program, there are
individuals who committed disgraceful acts or
violated the law with malicious intent, resulting in
6
Redaksi. “Update Baru & Kronologi Lengkap Kasus
Timah yang Seret Harvey Moeis.” CNBC
Indonesia . Accessed April 3, 2024.
https://www.cnbcindonesia.com/market/202403300957
17-17-526671/update-baru- kronologi-lengkap-kasus-
timah-yang-seret-harvey-moeis.
7
Austin Hotdo Sagala et al., “Pelanggaran Etika Dalam
Bumn: Studi Kasus Mega Korupsi Pt Asuransi
Jiwasraya,” Kultura: Jurnal Ilmu Hukum, Sosial, Dan
Humaniora 1, no. 3 (2023): 108.
8
Davina Syahlum Sabrina, Ivana Mirella Hapsari, and Dian
Latifiani, “Analisa Kasus Korupsi Perusahaan Aviasi
Milik Bumn Pt. Garuda Indonesia (Persero), Tbk.,”
MAGISTRA Law Review 4, no. 02 (2023).
financial losses for PT. Timah Tbk. This can be
categorized as a State Financial Loss that is contrary
to the laws and regulations of the Republic of
Indonesia, including Law of the Republic of
Indonesia Number 17 of 2003 concerning State
Finance, Law of the Republic of Indonesia Number
31 of 1999 concerning the Eradication of Corruption,
Law of the Republic of Indonesia Number 19 of 2003
concerning State-Owned Enterprises, and Law of the
Republic of Indonesia Number 1 of 2004 concerning
State Treasury.
11
For Eko Putra Astaman (2024), the state's losses
due to corruption at PT Timah Tbk should prompt the
Indonesian Attorney General's Office to investigate
the corruption case at PT Timah Tbk because the
Attorney General's Office is an extension of the state's
legal authority. Furthermore, considering that the
state holds the majority shares in PT. Timah Tbk,
12
as
indicated by the composition of shares resulting from
state capital participation, as stipulated in the
Government Regulation of the Republic of Indonesia
Number 46 of 2022 concerning State Capital
Participation of the Republic of Indonesia in the
Establishment of Limited Liability Companies
(Persero) in the Mining Sector, the Republic of
Indonesia exercises control over PT Timah Tbk
through the ownership of Series A dual-colored
shares, in accordance with the provisions regulated in
the Articles of Association.
From several previous studies, it is emphasized
that corruption in state-owned enterprises (SOEs) is
not a new issue in state-owned companies. From the
research results, only the study by Eko Putra Astaman
(2024) has similarities with the author's research.
However, Eko Putra Astaman's (2024) study differs
from the author's research. The difference lies in the
theoretical perspective used. Eko Astaman Putra's
(2024) research employs the theory of Good
9
Luh Wulan Permatasari, Poppy Sofia Koeswoyo, and
Cahya Irawady, “Pengaruh Kualitas Auditor Internal
Dan Efektivitas Komite Audit Terhadap Korupsi Di
BUMN,” Owner: Riset Dan Jurnal Akuntansi 7, no. 3
(2023): 2653.
10
Supriyadi, Widodo Ekatjahjana. "Kebijakan Hukum
Pidana dalam Rangka Penanggulangan Tindak Pidana
Korupsi di Indonesia." Jurnal Hukum & Pembangunan,
vol. 45, no. 2, 2015, pp. 157-174
11
Eko Astaman, “Legal Analysis of State Losses Due to
Unlawful Resumption of Tin Ore Production by PT
Timah Tbk,” 2024.
12
Arief, Barda Nawawi. "Masalah Penegakan Hukum
dan Kebijakan Hukum Pidana Dalam Penanggulangan
Kejahatan." Kencana, 2016
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