JAKARTA – Beritaterkini.com.Menetapkan kerugian yang dialami anak perusahaan BUMN/BUMD dalam perkara korupsi bisa bukan menjadi kerugian negara. Lantas bagaimana ketentuannya?
Penetapan atau ketentuan ini merupakan satu bagian (poin 4) dari Rumusan Kamar Pidana yang ada dalam Surat Edaran Mahkamah Agung (SEMA) Nomor 10 Tahun 2020 tentang Pemberlakuan Rumusan Hasil Rapat Pleno Kamar MA sebagai Pedoman Pelaksanaan Tugas Bagi Pengadaan.
MA menegaskan, ada tiga alasan kerugian yang terjadi di anak perusahaan BUMN/BUMD bisa disebut sebagai bukan kerugian negara. Masing-masing yaitu itu pertama, jika modal anak perusahaan BUMN/BUMD bukan berasal dari APBN/APBD. Kedua, atau modalnya bukan merupakan penyertaan modal dari BUMN/BUMD. Ketiga, anak perusahaan BUMN/BUMD tidak menerima atau tidak menggunakan fasilitas negara.
“Kerugian yang timbul pada anak perusahaan BUMN/BUMD yang modalnya bukan bersumber dari APBN/APBD atau bukan penyertaan modal dari BUMN/BUMD dan tidak menerima/menggunakan fasilitas negara, bukan termasuk kerugian keuangan negara,” bunyi poin 4 Rumusan Kamar Pidana SEMA Nomor 10 Tahun 2020, seperti dikutip KORAN SINDO dan MNC News Portal, di Jakarta, Minggu (3/1/2020).
Secara keseluruhan, Rumusan Kamar Pidana SEMA Nomor 10 Tahun 2020 terdiri atas lima poin. Empat lainnya yakni poin satu, dalam perkara tindak pidana perpajakan, majelis hakim selain menjatuhkan pidana penjara juga menjatuhkan pidana denda dengan jumlah dua kali atau maksimal sesuai dengan ketentuan yang berlaku dari jumlah pajak yang tidak disetor atau diselewengkan oleh terdakwa.
Jika nantinya menjadi terpidana dan tidak membayar denda paling lama satu bulan setelah putusan pengadilan berkekuatan hukum tetap (inkracht), maka harta bendanya dapat disita jaksa dan dilelang untuk menutupi kekurangan uang denda tersebut. Apabila terpidana tidak memiliki harta benda yang mencukupi untuk membayar denda, maka dipidana dengan pidana kurungan paling lama 8 bulan yang diperhitungkan secara proporsional.
Poin dua, putusan hakim pidana yang amarnya menetapkan status barang bukti “dirampas untuk negara”, eksekusi tetap dilakukan oleh jaksa sebagai eksekutor sesuai ketentuan peraturan perundang-undangan yang berlaku, walaupun ada putusan pengadilan niaga yang menyatakan terdakwa dalam keadaan pailit. “Tiga, dalam perkara tindak pidana korupsi, pidana tambahan berupa pembayaran uang pengganti harus diperhitungkan/dikompensasikan dengan uang/barang yang telah disita/dititipkan dan/atau yang telah dikembalikan oleh Terdakwa kepada Penyidik/JPU/Kas Negara/Kas Daerah,” bunyi poin 3 Rumusan Kamar Pidana.
Poin lima, dalam menjatuhkan pidana, maka hakim tidak terikat pada penetapan terdakwa sebagai justice collaborator (JC) atau saksi pelaku yang bekerja sama yang dikeluarkan oleh lembaga penegak hukum lain yang bertentangan dengan ketentuan Angka 9 SEMA Nomor 4 Tahun 2011 jo huruf C.4 SEMA Nomor 7 Tahun 2012.
Diketahui, SEMA Nomor 4 Tahun 2011 mengatur tentang Perlakuan bagi Pelapor Tindak Pidana (Whistle Blower) dan Saksi Pelaku yang Bekerjasama (Justice Collaborators). Sedangkan SEMA Nomor 7 Tahun 2012 mengatur tentang Rumusan Hukum Hasil Rapat Pleno Kamar Mahkamah Sebagai Pedoman Pelaksanaan Tugas Bagi Pengadilan.
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