The Dynamics of Corporate Crime and "Follow the Money" in the Tin Mining Scandal: Challenges for Indonesian Special Criminal Law

The tin mining scandal in Indonesia reveals the complexities of corporate crime, which inflicts massive financial and economic losses upon the state. This normative legal study analyzes the dynamics of corporate criminal liability and the effectiveness of the "follow the money" approach in tracing and recovering assets derived from mining-related crimes. The findings indicate that the current special criminal law regime faces substantial challenges particularly in applying the doctrines of vicarious liability and identification theory to link the actions of corporate officers to schemes of corporate criminality. Furthermore, the use of anti-money laundering (AML) frameworks as a "follow the money" instrument is frequently hindered by sophisticated transactional engineering and the transnational concealment of assets. Consequently, there is a need to reform special criminal law provisions by strengthening criminal sanctions and regulatory measures for corporations, alongside integrating forensic financial analysis to ensure the maximum recovery of state losses.