Profession Role as Reporting Parties in Preventing and Eradicating Money Laundering Crimes

DOI

10.2991/agc-18.2019.26How to use a DOI?

Keywords

role, money laundering, law, profession

Abstract

Money laundering is one of the crimes of White Collar Crime which attracts the attention and concerns of the international community, including Indonesia. The research aims to examine and analyze the role of the profession as a reporting party in preventing and eradicating money laundering crime using Lawrence Meir Friedman's theory of the legal system and Sudarto's theory of criminal law policy. This research method is a normative research method by analyzing a statutory regulation and analyzed qualitatively. The results showed that 1) the rule of law of Government Regulation (PP) Number 43 of 2015 which regulates the role of the profession as a reporting party in preventing and eradicating money laundering has not been effective, this is due to the professionals involved in Advocates, Notaries, Land Deed Making Officer , Accountants, Public Accountants and Financial Planners each still have the nature of secrecy in professional relations with their clients that cannot be violated by professional code of ethics laws, and are still idealistic with the principle of carrying out state duties rather than humanitarian duties, 2) professional obligations in preventing and eradicating acts money laundering is considered to be caused by pressure from the Financial Action Task Force and vulnerable professions are used by money laundering criminals to hide and disguise the origin of assets which are the result of criminal acts by taking refuge behind the provisions of maintaining confidentiality of clients. en that has been regulated by Law, 3) Laws for the protection of witnesses and reporters as criminal law policies for reporting provided by the profession as an effort to prevent and eradicate the occurrence of criminal acts of money laundering, covering the whole function of law enforcement officials, reactions to violations law in the form of criminal.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Fauziah Lubis
AU  - Bismar Nasution
AU  - Ediwarman Ediwarman
AU  - Zulkarnain Sitompul
PY  - 2019/01
DA  - 2019/01
TI  - Profession Role as Reporting Parties in Preventing and Eradicating Money Laundering Crimes
BT  - Proceedings of the 1st Aceh Global Conference (AGC 2018)
PB  - Atlantis Press
SP  - 174
EP  - 178
SN  - 2352-5398
UR  - https://doi.org/10.2991/agc-18.2019.26
DO  - 10.2991/agc-18.2019.26
ID  - Lubis2019/01
ER  -