Siapa Sebenarnya Menikmati Penghasilan? Kerangka mini-CORPNET untuk Pengujian Beneficial Ownership

Abstract

This study examines how actual economic flows and network analysis can be integrated into the substantive examination of beneficial ownership (BO) claims and Certificates of Domicile in treaty-shopping cases involving Indonesian-source income. Using a qualitative descriptive design that combines an integrative literature review, a regulatory analysis of PER-25/PJ/2018, SE-35/PJ/2021 and PMK-112/2025, and an illustrative audit case, the study develops a conceptual analytical framework, termed mini-CORPNET, rather than a quantitative model or simulation. The framework links three layers: a normative layer (substance over form and the BO criteria), an analytical layer (conduit–sink classification and the tracing of actual flows), and an evidentiary layer (entity-level documents and cash-flow reconstruction). The analysis shows that network-level signals are useful for risk screening and audit selection but cannot by themselves prove that a foreign recipient is not the beneficial owner; that conclusion must rest on entity-level evidence of control, risk-bearing, and onward-payment obligations. The study proposes a four-stage examination sequence with indicators and types of evidence for each BO criterion, and identifies data access and the absence of empirical validation as its main limitations.