PT Waskita Karya (Persero) Tbk is a State-Owned Company engaged in
construction services related to public infrastructure. This company was
experiencing a financial loss of Rp. 7.38 trillion in 2020. One of the reasons was a
corruption case involving five former high-ranking PT Waskita Karya’s officials.
They were charged with causing state financial loss of Rp. 202.296 billion. This
thesis was written in purpose to prove whether the Former Financial Director who
was involved, capable to personally liable according to Law Number 19 of 2003 or
not. This research uses normative legal research method. The results show that
former Financial Director of PT Waskita Karya (Persero) Tbk. are capable to take
personal liable according to Penal Law instead of Corporate Law. The former
Financial Director of PT. Waskita Karya (Persero) Tbk. is considered no longer
serving as a company’s official and positioned as an ordinary citizen, therefore
Corporate Law is no longer capable to used against him to compensate for all
losses.