Pembuktian Pengendalian Aktual Beneficial Owner dalam Pertanggungjawaban Pidana Tindak Pidana Perpajakan Pasca PERMA Nomor 3 Tahun 2025

The criminal liability of beneficial owners in tax crimes presents difficulties when persons who receive economic benefits or exercise control over a corporation do not appear in its formal structure. Supreme Court Regulation No. 3 of 2025 clarifies that ordering parties, controllers, and beneficial owners outside the corporate structure may fall within the framework of criminal liability, but does not make such status an automatic basis for establishing individual culpability. This study aims to analyze the evidentiary construction of actual control of beneficial owners in attributing criminal liability for tax crimes following the enactment of Supreme Court Regulation No. 3 of 2025. The study employs normative legal research using a statutory approach, conceptual approach, and analytical approach to evidentiary law, while considering the criminal and procedural law changes effective from 2 January 2026. The analysis finds that beneficial ownership, actual control, and mens rea are distinct aspects that must subsequently be connected through cumulative evidence. Proof of actual control must be linked to concrete corporate decisions or actions, the elements of a tax offense, mens rea, and economic benefits, while documentary, electronic, financial, communicative, and testimonial evidence must be assessed in terms of relevance, authentication, context, and lawful acquisition. Accordingly, the criminal liability of a beneficial owner outside the formal corporate structure must be established through an individual connection between actual control, the criminal act, and culpability, subject to the transitional provisions of the 2025 Criminal Procedure Code and Law No. 1 of 2026.