LAPORAN HASIL ANALISIS PUSAT PELAPORAN DAN ANALISIS TRANSAKSI KEUANGAN SEBAGAI ALAT BUKTI MONEY LAUNDERING

Umi Zakia Azzahro, NIM.: 20103040060 (2024) LAPORAN HASIL ANALISIS PUSAT PELAPORAN DAN ANALISIS TRANSAKSI KEUANGAN SEBAGAI ALAT BUKTI MONEY LAUNDERING. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The suboptimal nature of proving Money Laundering Crimes in Indonesia is caused by the distinctive characteristics of this. Perpetrators of Money Laundering Crimes often involve various financial institutions and technology to disguise and conceal illegally acquired wealth to appear as if it originates from legitimate sources. The issue in proving Money Laundering Crimes lies in the absence of regulations governing the Report on the Result of Financial Transaction Analysis issued by the Financial Transaction Reports and Analysis Centre (PPATK) as a result of the analysis of transaction flows involving suspected Money Laundering Crimes. This problem becomes more complex due to the lack of definition and status of the Report on the Result of Financial Transaction Analysis in Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering Crimes. Hence, this research addresses two problem formulations: first, whether the Report on the Result of Financial Transaction Analysis by the PPATK can be used as evidence in Money Laundering cases; second, how the qualification of the Report on the Result of Financial Transaction Analysis by the PPATK as a category of evidence in money laundering cases is based on legal norms in Indonesia. This research employs the normative legal research method, examining the theories of legal purposes and criminal accountability. The method used for compilation is library research or literature review. The approach used is juridical-normative, utilizing primary legal provisions as its main source and secondary sources such as books, articles, and scholarly works. Dictionaries and encyclopedias are used as tertiary sources. The findings of this research indicate that, first, the Report on the Result of Financial Transaction Analysis can be utilized as evidence. This is supported by normative aspects within Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering Crimes and Regulation PPATK Number 15 of 2021 concerning Procedures for Requesting Information from the Financial Transaction Reports and Analysis Centre, where there is no prohibition on the use of the Report on the Result of Financial Transaction Analysis as evidence and no explanation that the report is confidential. Second, Furthermore, the use of the Report on the Result of Financial Transaction Analysis as evidence is backed by its quality as the outcome of forensic accounting analysis, fulfilling the weight of evidence verification. Therefore, the Report on the Result of Financial Transaction Analysis can be considered as independent evidence as a category of evidence outside the Criminal Procedure Code (KUHAP) and documentary evidence as a category of evidence regulated within KUHAP.

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