Regulando la titularidad real: desvelando activos ocultos de flujos financieros ilícitos mediante intercambios de criptomonedas en Indonesia
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Este artículo analiza los desafíos y oportunidades regulatorias de Indonesia en el rastreo y la recuperación de activos derivados de la corrupción y su lavado mediante criptomonedas, particularmente a través de plataformas de intercambio. Aunque estas plataformas suelen aplicar medidas de Conozca a su Cliente y Antilavado de Dinero, el estudio demuestra cómo actores corruptos aprovechan deficiencias en la verificación de identidad y el monitoreo de transacciones mediante estructuras de nominados y esquemas complejos de estratificación. A partir de la evolución del marco legal anticorrupción y antilavado de dinero de Indonesia —desde las primeras leyes de emergencia hasta la creación de la Comisión para la Erradicación de la Corrupción y el Centro de Informes y Análisis de Transacciones Financieras, culminando en la Ley n.º 8/2010 y el Reglamento Presidencial sobre titularidad real—, el artículo evalúa críticamente la eficacia de los mecanismos actuales para identificar y revelar a los beneficiarios finales en transacciones vinculadas a criptomonedas. El análisis pone de relieve la vulnerabilidad de los intercambios de criptomonedas para facilitar la ocultación de activos bajo una apariencia de legitimidad. Finalmente, se recomienda fortalecer la armonización regulatoria, incrementar la transparencia de los registros de beneficiarios finales y reforzar la capacidad institucional para mejorar la detección, disuasión y recuperación de activos ilícitos.
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