Literature Study of Medan District Court Decisions: Dialectics of Corporate Liability Theory and Legal Certainty in the Crime of Falsification of Customs Documents

Christ Hendrayudi; Mhd Teguh Syuhada Lubis

doi:10.59890/ijels.v4i4.329

Authors

Christ Hendrayudi Universitas Muhammadiyah Sumatera Utara
Mhd Teguh Syuhada Lubis Universitas Muhammadi yah Sumatera Utara

DOI:

https://doi.org/10.59890/ijels.v4i4.329

Keywords:

Customs, Document Forgery, Corporate Liability, Economic Defense, Medan District Court

Abstract

Customs crimes in the form of document falsification are economic crimes that threaten fiscal stability and market sovereignty in strategic areas such as North Sumatra. This study aims to analyze the construction of judges' interpretations of the elements of document falsification, the status of corporate criminal liability, and the effectiveness of sanctions as an instrument of economic protection. Using normative legal research methods through a statutory approach and a case approach, this study examines the Medan District Court Decisions Number 3981/Pid.B/2020/PN Mdn and Number 512/Pid.B/2019/PN Mdn. The results show that the judges have applied the principle of lex specialis derogat legi generali through the use of the Customs Law, but the interpretation used is still legalistic-formalistic. An anomaly was found in criminal liability that tends to personify errors at the operational level, without optimizing the doctrine of vicarious liability for corporations that obtain economic benefits. Furthermore, the fines imposed have not fully realized the economic defense function in providing a financial deterrent effect. This study recommends the need for judges to have the courage to pierce the corporate veil and apply proportional fines to the value of economic losses in order to guarantee legal certainty for business and the recovery of state finances in the customs sector.

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