Kejahatan Lingkungan sebagai Tindak Pidana Asal (TPA): Pemetaan Tipologi dan Mekanisme Tindak Pidana Pencucian Uang (TPPU)

Lutfi Fathus Sholihah, Rijadh Djatu Winardi, S.E., M.Sc., Ph.D., CFE., CFrA., CACP., CTA., ACPA.

2026 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan menganalisis karakteristik kejahatan lingkungan sebagai Tindak Pidana Asal (TPA) yang dilaporkan dalam literatur dan keterkaitannya dengan mekanisme serta tipologi pencucian uang, serta menganalisis konfigurasi jaringan aktor dalam penanganan kejahatan lingkungan di Indonesia yang menghambat penerapan instrumen Tindak Pidana Pencucian Uang (TPPU). Penelitian menggunakan multiple method yang mengintegrasikan systematic literature review mengikuti protokol PRISMA terhadap 24 artikel peer-reviewed periode 2003-2026 dengan wawancara mendalam semi-terstruktur terhadap tujuh informan yang terdiri atas akademisi, non-governmental organization (NGO), dan PPATK yang dipilih secara purposive. Kedua metode dianalisis dengan menggunakan actor-network theory (ANT) sebagai kerangka interpretatif. Hasil sintesis literatur menunjukkan bahwa pencucian uang dari kejahatan lingkungan terbentuk melalui jaringan sosio-teknis yang dirakit melalui translation, dilegitimasi melalui inscription, dikendalikan melalui penguasaan obligatory passage point, dan dipertahankan melalui black-boxing, dengan tiga tipologi utama yaitu trade-based money laundering, commodity-based laundering, dan state-enabled legalisation of illicit financial flows. Hasil wawancara mengungkap lima tema yang menghambat penerapan TPPU di Indonesia yaitu penyamaran kejahatan pada tahap hulu, disfungsi jaringan penegakan hukum, state capture, kelemahan kerangka hukum, dan marginalisasi NGO. Integrasi kedua temuan menunjukkan konfigurasi jaringan aktor yang terfragmentasi dan sebagian berbalik arah. Aktor yang seharusnya saling terhubung gagal terkonsolidasi, sementara sebagian aktor negara berpindah mendukung jaringan pelaku. 

This study aims to analyze the characteristics of environmental crime as a Predicate Offense reported in the literature and its linkage to money laundering mechanisms and typologies, as well as to analyze the configuration of actor networks in addressing environmental crime in Indonesia that hinders the implementation of Anti-Money Laundering (AML) instruments. This study employed a multi-method approach, integrating a Systematic Literature Review following the PRISMA guidelines of 24 peer-reviewed articles (2003–2024) with semi-structured in-depth interviews with seven informants—academics, representatives of non-governmental organizations (NGOs), and the Indonesian Financial Transaction Reports and Analysis Center (PPATK)—selected through purposive sampling. Both methods were analyzed using Actor-Network Theory (ANT) as an interpretive framework. The literature synthesis shows that money laundering arising from environmental crime is constituted through socio-technical networks assembled through translation, legitimized through inscription, controlled through capturing an obligatory passage point, and sustained through black-boxing, with three main typologies: Trade-Based Money Laundering, Commodity-Based Laundering, and State-Enabled Legalization of Illicit Financial Flows. The interview results reveal five themes hindering AML implementation in Indonesia: upstream concealment of crime, dysfunction of the law enforcement network, state capture, weak legal frameworks, and marginalization of civil society organizations. Together, the findings shows that the actor network configuration is fragmented and partly reversed in direction: actors that should be interconnected failing to consolidate, while some state actors instead shift to support the perpetrator network.

Kata Kunci : Environmental Crime, Predicate Offense, Money Laundering, Actor-Network Theory, Trade-Based Money Laundering.