Customs document forgery in North Sumatra has become a serious threat to fiscal stability and market sovereignty, according to a study conducted by Christ Hendrayudi and Mhd Teguh Syuhada Lubis from Universitas Muhammadiyah Sumatera Utara. Published in 2026 in the International Journal of Education and Life Sciences (IJELS), the study argues that law enforcement in customs forgery cases still focuses too heavily on operational employees while failing to hold corporations accountable for the economic benefits gained from illegal practices.
The research examines two major rulings issued by the Medan District Court: Decision Number 3981/Pid.B/2020/PN Mdn and Decision Number 512/Pid.B/2019/PN Mdn. In both cases, forged customs documents were used to manipulate the Electronic Data Interchange (EDI) system at Belawan Port, one of the largest international trade gateways in North Sumatra. The falsified documents included customs declarations, invoices, and import packing lists.
According to the researchers, these practices go beyond administrative violations and fall into the category of white-collar crime with wide-ranging economic consequences. Customs document forgery can reduce state revenue from import duties and taxes, distort market competition, and facilitate the entry of restricted or illegal goods into the domestic market.
The study found that judges in the Medan District Court correctly applied the principle of lex specialis derogat legi generali by using Indonesia’s Customs Law as the primary legal basis rather than relying solely on general forgery provisions in the Criminal Code. However, the judicial approach was still considered overly formalistic because it focused mainly on administrative inconsistencies rather than identifying the intellectual actors or corporations benefiting from the fraudulent schemes.
The researchers also criticized the weak implementation of vicarious liability and corporate criminal responsibility. In practice, criminal sanctions were mostly directed at operational staff or field couriers, while corporations that profited from the manipulated import documents escaped legal accountability.
According to Christ Hendrayudi and Mhd Teguh Syuhada Lubis, this situation creates systemic injustice because companies can use lower-level employees as “legal shields.” The researchers argue that judges need greater courage to “pierce the corporate veil” in order to identify managers, executives, or business owners who orchestrate customs fraud behind the scenes.
The study further found that existing sanctions have not produced a strong economic deterrent effect. Financial penalties imposed in customs forgery cases were often far smaller than the profits gained from document manipulation. As a result, the illegal activity may still be viewed as economically beneficial by offenders.
The researchers emphasized that economic criminal law should not only punish individuals but also restore state financial losses and protect national economic order. In customs-related crimes, fines should ideally be calculated based on the scale of state losses or the unlawful profits obtained by corporations through document falsification.
The study proposes three major reforms:
- judges should apply corporate criminal liability more progressively,
- law enforcement agencies should prosecute both operational actors and corporate management simultaneously,
- and policymakers should redesign customs fines to focus on restoring state economic losses.
The findings are considered important for strengthening Indonesia’s customs enforcement system, particularly in strategic trade regions such as North Sumatra. Stronger corporate accountability is expected to improve legal certainty, protect compliant businesses, and reduce market distortions caused by fraudulent import practices.
Author Profiles
- Christ Hendrayudi - Universitas Muhammadiyah Sumatera Utara
- Mhd Teguh Syuhada Lubis - Universitas Muhammadiyah Sumatera Utara
Research Source
Hendrayudi, C., & Lubis, M.T.S. (2026). Literature Study of Medan District Court Decisions: Dialectics of Corporate Liability Theory and Legal Certainty in the Crime of Falsification of Customs Documents. International Journal of Education and Life Sciences (IJELS), Vol. 4 No. 4, 501–512.
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