KEWAJIBAN KORPORASI YANG BERBENTUK YAYASAN DALAM MENENTUKAN PEMILIK MANFAAT

On March 1, 2018 a Presidential Regulation No. 13 of 2018 was enacted concerning the application of the principle of recognizing beneficial owners of corporations in the context of preventing and eradicating money laundering and criminal acts of funding terrorism. In the Perpres it requires corporations to report their beneficial owners to the authorized agency, the beneficial owner indirectly means someone who owns a corporation and benefits from the corporation. However, corporations in the form of foundations do not have beneficial owners and cannot be used by beneficial owners, because the foundation is non-commercial and has no members. The type of research conducted is normative juridical research using the law approach and conceptual approach