Corporate Accountability in Environmental Crimes: Lessons from Indonesia's Forest Fires and Beyond

Authors

  • Sujono Sujono Law Faculty, Universitas Dirgantara Marsekal Suryadarma, Indonesia
  • Istianingsih Istianingsih Student of Law Faculty, Universitas Dirgantara Marsekal Suryadarma, Indonesia

DOI:

https://doi.org/10.38035/sijal.v2i2.131

Keywords:

Environmental crimes, judicial processes, corporate accountability, forest fires, sustainability

Abstract

Indonesia, home to over 125 million hectares of tropical rainforests, is a critical player in global climate regulation and biodiversity conservation. However, environmental crimes, such as forest fires, illegal logging, and industrial pollution, have caused severe ecological degradation, public health crises, and significant economic losses. This study examines systemic gaps in Indonesia's environmental governance, focusing on the effectiveness of judicial processes, the proportionality of penalties, and the role of international frameworks. Through a qualitative analysis of high-profile cases, including PT Adei Plantation and PT Kalista Alam, the research highlights key deficiencies in enforcement mechanisms, such as delayed judicial decisions, insufficient penalties, and limited integration of global sustainability frameworks. The findings underscore the need for recalibrating penalties, streamlining judicial processes, and leveraging international agreements to strengthen corporate accountability. This study contributes to the broader discourse on environmental governance by providing actionable recommendations to align Indonesia’s enforcement mechanisms with global best practices, ensuring sustainable development and climate resilience.

References

Gordon, R., & Li, W. (2020). Role of Accountants in Tax Compliance and Governance. Journal of Public Economics, 183, 104073. https://doi.org/10.1016/j.jpubeco.2020.104073

Hasibuan, A., & Ashari, T. (2020). The Role of Constitutional Law During a Fiscal Crisis. Journal of Fiscal Law Studies, 12(2), 89–101.

Hood, C. (2020). A Public Management for All Seasons? Public Administration, 69(1), 3–19. https://doi.org/10.1093/oxfordjournals.pa.a004050

Jurnal Studi Hukum Tata Negara (2022). Peran Akuntan dalam Mendukung Kepatuhan Pajak Berbasis Hukum Tata Negara. Jurnal Studi Hukum Tata Negara.

Kirchler, E. (2019). The Economic Psychology of Tax Behaviour. Journal of Economic Behavior & Organization, 123, 3–15. https://doi.org/10.1016/j.jebo.2019.03.005

OECD. (2019). Tax Administration 2019: Comparative Information on OECD and Other Advanced and Emerging Economies. OECD Publishing.

OECD. (2021). Tax Administration 2021: Comparative Information on OECD and Other Advanced and Emerging Economies. OECD Publishing. https://www.oecd.org/tax/tax-administration-2021.htm

Rosdiana, H., Tambunan, M. R. U. D., & Hifni, I. (2020). Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan. Kanun: Jurnal Ilmu Hukum, 22(2), 202–213. https://doi.org/10.24815/kanun.v22i2.13441

Sugiharto, H., & Abrianto, B. O. (2018). Upaya Administratif sebagai Perlindungan Hukum bagi Rakyat dalam Sengketa Tata Usaha Negara. Arena Hukum, 10(1), 100–112. https://doi.org/10.21776/UB.ARENAHUKUM.2018.01001.2

World Bank. (2021). Digital Solutions for Tax Compliance and Transparency. World Bank Group. https://www.worldbank.org/en/topic/taxpolicy

Yanto, Y. (2021). Tinjauan Yuridis terhadap Pemberhentian Tidak dengan Hormat dari Dinas Kepolisian Republik Indonesia (Studi Putusan Perkara Nomor: 1/G/2018/PTUN.BKL). Qiyas: Jurnal Hukum Islam dan Perundang-undangan, 6(1), 35–45. https://doi.org/10.29300/QYS.V6I1.4352

Published

2025-01-23

How to Cite

Sujono, S., & Istianingsih, I. (2025). Corporate Accountability in Environmental Crimes: Lessons from Indonesia’s Forest Fires and Beyond. Siber International Journal of Advanced Law (SIJAL), 2(2), 88–97. https://doi.org/10.38035/sijal.v2i2.131