Abstrak

Baca Juga : UPAYA KEJAKSAAN DALAM PEMBERANTASAN TINDAK PIDANA PENCUCIAN UANG (SUATU PENELITIAN DI WILAYAH HUKUM KEJAKSAAN NEGERI BANDA ACEH) (Alfi Anzista, 2016) ,

Baca Juga : TINDAK PIDANA PENCUCIAN UANG DARI HASIL PEREDARAN NARKOTIKA (TEUKU FADLAN ASYURA, 2020) ,

ian uang dengan menggunakan letter of credit dalam lintas negara dan untuk mengetahui serta menganalisis bentuk dan motif penggunaan letter of credit dalam tindak pidana pencucian uang. penelitian ini merupakan penelitian yuridis normatif. penelitian yuridis normatif adalah metode penelitian hukum yang yang dilakukan dengan meneliti bahan pustaka seperti pendekatan perundang-undangan (statute approach) dan pendekatan historis (historical approach). sehingga untuk menganalis dan menjawab indentifikasi masalah tersebut maka penulis akan menggunakan teori kepastian hukum, teori penegkan hukum, teori pertangungjawaban pidana dan teori kejahatan ekonomi. hasil penelitian menunjukkan bahwa, pertama pengaturan tindak pidana pencucian uang dengan menggunakan letter of credit dalam lintas negara, tidak ada regulasi tindak pidana pencucian uang menggunakan letter of credit yang mengatur secara khusus terhadap penyelesaiannya, sehingga tidak ada norma hukum yang jelas. namun terkait penyelesaiannya selama ini hanya mengacu pada undang-undang republik indonesia nomor 25 tahun 2003 tentang perubahan atas undang-undang nomor 15 tahun 2002 tentang tindak pidana pencucian uang, sebgaimana telah di keluarkan ketentuan terbaru berupa undang-undang nomor 8 tahun 2010 tentang pencegahan dan pemberantasan tindak pidana pencucian uang dan undang-undang nomor. 20 tahun 2001 tentang perubahan atas undang-undang nomor 31 tahun 1999 tentang pemberantasan tindak pidana korupsi. kedua bentuk dan motif penggunaan letter of credit dalam tindak pidana pencucian uang yakni berupa pengajuan pencairan letter of credit dalam bentuk kegiatan ekspor yang dilakukan oleh perusahaan terbatas (pt) kepada bank dalam negeri. perusahaan terbatas tersebut mempergunakan beberapa perusahaan lainnya untuk mengajukan dan menerima pembayaran fasilitas wesel ekspor yakni dengan sarana letter of credit dengan dokumen ekspor fiktif. tahapan terakhir yakni berupa pencairan dana fasilitas wesel ekspor diskonto tersebut dilakukan dengan menggunakan sarana letter of credit yang dilampiri dengan dokumen ekspor fiktif. dengan motif tersebut membuktikan pihak perbankan tidak hati-hati dalam menerapkan prinsip mengenal nasabah (know your customer principle) sehingga berdampak pada kerugian keuangan negara. disarankan kepada lembaga eksekutif dan legislatif untuk mengeluarkan ketentuan perundang-undangan tentang letter of credit secara khusus dan pengaturan penyelesaian terhadap pelaku kejahatan letter of credit maupun terhadap koorporasi tersebut dan disarankan kepada pihak perbankan indonesia untuk menerapakan prinsip mengenal nasabah (know your customer principle) secara teliti dan akurat sebagaimana ketentuan yang telah dikeluarkan oleh regulator dan pengawas penyedia jasa keuangan (pjk) indonesia. kata kunci: tindak pidana pencucian uang, letter of credit. ekspor fiktif juridical analysis of money laundering crime using the letter of credit andriyansyah* dahlan** suhaimi*** abstract money laundering using the letter of credit is a white-collar crime in the banking sector, where this crime is only committed by people who have high social and economic levels. so that the crime that is prohibited based on law number 8 of 2010 concerning prevention and eradication of money laundering crimes does not recur in indonesia, as in the case of the fictitious letter of credit of bank bni with the case number 1982 / pid.b / 2004 / pn.jak.sel. the implementation of the use of letters of credit in indonesia is not regulated based on statutory provisions so that there is no clear legal norm regarding the crime of money laundering by using the letter of credit. this study aimed, to find out and analyze the concepts and arrangements for money laundering by using letters of credit in cross-border countries and to find out and analyze the forms and motives for using letters of credit in money laundering. this research was a normative juridical research. normative juridical research is a method of legal research conducted by examining library materials such as the statutory approach and the historical approach. so, to analyze and answer the identification of the problem, the writer used the theory of legal certainty, the theory of law enforcement, the theory of criminal liability and the theory of economic crime. the results showed that, firstly, the regulation of money laundering by using letters of credit in cross-country, there were no regulations for money laundering using letters of credit that specifically regulate the settlement, so there are no clear legal norms. however, related to the settlement so far it only refers to the law of the republic of indonesia number 25 of 2003 concerning amendment to law number 15 of 2002 concerning criminal acts of money laundering, as has been issued the latest provisions in the form of law number 8 of 2010 concerning prevention and eradication of money laundering and law number. 20 of 2001 concerning amendment to law number 31 of 1999 concerning eradication of corruption crimes. the two forms and motives for the use of letters of credit in money laundering were in the form of filing disbursements of letters of credit in the form of export activities carried out by limited companies (pt) to domestic banks. the limited company used several other companies to submit and receive payments for export bills by means of a letter of credit with fictitious export documents. the final stage, namely in the form of disbursement of the discounted export order notes facility funds, was carried out using a letter of credit facility attached with fictitious export documents. with this motive, it proved that banks were not careful in applying “know your customer principle”, which has an impact on state financial losses. it is recommended that the executive and legislative institutions issue specific statutory provisions regarding letters of credit and settlement arrangements for the perpetrators of crime of letters of credit and to the corporation and it is suggested that indonesian banks apply “know your customer principle” carefully and accurately as stipulations issued by regulators and supervisors of indonesian financial service providers (pjk). keywords: money laundering, letter of credit. fictitious

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