Abuse of Authority in the Banking Sector as a Form of Corporate Crime

Indra Gunawan Purba — Mon, 22 Jun 2026 03:45:37 +0000

Abuse of authority in the banking sector constitutes one form of economic crime that has significant implications for customer protection, the stability of the financial system, and the level of public trust in the banking industry. The practice of abuse of authority by internal banking organs, including directors, commissioners, officers, and employees, is often manifested in the form of fictitious credit disbursement, manipulation of financial data, misuse of customer funds, and violations of the prudential banking principle.

The central issue lies in the fact that law enforcement against banking crimes in Indonesia still tends to focus on individual liability, while the involvement of corporations as legal entities has not been optimally enforced. This study aims to analyze the forms and characteristics of abuse of authority in the banking sector that may be qualified as corporate crimes, to examine the legal regulation of corporate criminal liability for abuse of authority in the banking sector in Indonesia, and to formulate a model of corporate criminal liability capable of realizing legal certainty, justice, and utility.

This research employs a normative legal research method using the statute approach, conceptual approach, and case approach. The legal materials consist of primary, secondary, and tertiary legal sources, which are analyzed qualitatively using a juridical-prescriptive method.

The findings reveal that abuse of authority in the banking sector is not always an individual act but may be qualified as a corporate crime when there is a connection between individual actions and organizational structure, business interests, corporate benefit, institutional omission, or failure of the bank’s internal supervisory system. The legal framework governing corporate criminal liability has essentially been established through banking regulations, criminal law, and procedural mechanisms for handling corporate crimes. However, its implementation still faces normative and practical obstacles. Therefore, a corporate criminal liability model based on the integration of individual and corporate liability, the strengthening of good corporate governance, compliance systems, and a corporate negligence approach is necessary to improve the effectiveness of combating abuse of authority in the banking sector.

The Influence of Corporate Characteristics on Tax Avoidance and Corporate Tax Disclosure: evidence from manufacturing companies listed on the indonesia stock exchange (idx) from 2018 to 2022

Kalam Al Iqbal, Evita Puspitasari — Wed, 24 Jun 2026 01:09:42 +0000

Objective – This study investigates the impact of company characteristics on tax avoidance and tax disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. This research is a type of quantitative research with a causal study design. Based on nonprobability sampling with a purposive sampling approach, a sample of 76 companies with a period of 5 years was obtained, so there were 380 observations. The data analysis method used in this study is panel data regression analysis with Microsoft Excel 2019 software and EViews 13.0 as the analysis tool. Based on the results of research and discussion, researchers can conclude that profitability has a positive and significant effect on tax avoidance, which indicates that the higher the company's profitability, the more likely the company is carry out strategies to reduce its tax liability. However, size and leverage have a positive but not significant effect. Thus, the size and level of corporate debt do not significant. Furthermore, profitability, size, and leverage have a positive and significant effect on tax disclosure both partially and simultaneously. That is, companies that are more profitable, larger, and have higher debt tend to be more transparent in disclosing their tax information. This suggests that these factors influencing the extent to which companies are willing to disclose their taxation information (p<0.05 value). this study only conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period did not use control variables as other variables that can affect tax avoidance and tax disclosure. This study provides information that to minimize tax avoidance intentions on Corporate Taxpayers, the tax officer can analyze the company characteristics on ROA financial performance, size, and leverage. Conduct an internal analysis of the company's financial performance and capital structure. Review ROA rates, company size, and leverage ratios periodically to understand how these variables correlate with tax policy. Provide education and training to finance and management teams on the role of ROA, size, and leverage in tax policy. Ensure a better understanding of how these variables affect a company's tax outcome.

Britain International of Humanities and Social Sciences (BIoHS) Journal

Abuse of Authority in the Banking Sector as a Form of Corporate Crime

The Influence of Corporate Characteristics on Tax Avoidance and Corporate Tax Disclosure: evidence from manufacturing companies listed on the indonesia stock exchange (idx) from 2018 to 2022