Many business founders view the articles of incorporation for a limited liability company (PT) as an initial formality. A certain amount of capital is listed, the notary drafts the articles, and then the business gets underway. It is at this point that risks often lurk. The amount of paid-in capital listed in the deed may never actually enter the company’s cash account. This practice is known as “fictitious capital,” and since the new Criminal Code takes effect on January 2, 2026, the consequences must be taken more seriously.
Ketentuan yang kini menjadi sorotan adalah Pasal 394 UU 1/2023 tentang keterangan palsu dalam akta autentik. Pasal ini melanjutkan semangat Pasal 266 KUHP lama. Karena akta pendirian PT dibuat di hadapan notaris, ia berstatus akta autentik, sehingga apa pun yang dinyatakan di dalamnya diharapkan benar.
Empat unsur yang membentuk pasal ini
Article 394 targets individuals who request that false information be included in an authentic instrument regarding a matter whose truthfulness is to be attested by that instrument. When applied to the context of a limited liability company (PT), the elements are as follows.
Pertama, adanya keterangan yang tidak benar. Contohnya akta menyebut modal disetor penuh, padahal dananya tidak pernah ada di rekening perseroan.
Second, that information is included in an authentic deed—that is, a notarial deed that serves as the basis for the establishment of the legal entity.
Ketiga, ada maksud untuk menggunakan akta seolah-olah isinya benar. Akta itu bisa dipakai untuk mengurus perizinan, membuka rekening, mengikuti tender, atau meyakinkan calon investor dan mitra dagang.
Keempat, penggunaan akta itu dapat menimbulkan kerugian. Rumusan “dapat” berarti kerugian tidak harus sudah terjadi, cukup berpotensi.
The criminal penalty is imprisonment for a maximum of 7 years or a fine not exceeding Category VI. Whether an incident meets these elements must still be proven one by one based on the facts presented in court.
Solution: Build real capital from day one
The safest approach is not to manipulate the numbers, but to establish an honest capital structure. At [Company Name], we work closely with founders before the articles of incorporation are signed. We help clarify the differences between authorized capital, subscribed capital, and paid-in capital to ensure they align with the founders’ actual financial capacity. We also ensure that contributions are properly recorded in the company’s bank account with clear documentation, and then verify consistency between the articles of incorporation, proof of payment, and initial accounting records. Capital that is modest but real and well-documented is far easier to manage than large amounts of capital that exist only on paper.
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