<![CDATA[The practice of abusing the corporate veil as a shield for organized economic crime has caused massive losses to consumers and created serious loopholes for impunity for the intellectual actors involved. Therefore, this study aims to analyze the urgency of expanding the Piercing the Corporate Veil doctrine from the civil realm into criminal law as a progressive law enforcement instrument. In addition, this study also aims to formulate a model of criminal liability that is capable of ensnaring the actual beneficial owners in order to optimize restorative justice and restitution for the victims. To answer these questions, this study uses a normative juridical research method using a legislative and conceptual approach that is analyzed qualitatively and normatively based on a literature review. The extension of the Piercing the Corporate Veil (PCV) doctrine into the realm of criminal law through Law Number 1 of 2023 marks a fundamental transformation in prosecuting intellectual actors and beneficial owners behind corporate crimes. This extension effectively dismantles the limited liability immunity that is often abused, thereby providing a strong legal basis for the application of restorative justice through the optimization of asset restitution for victims of consumer protection crimes. Ultimately, the success of implementing this new paradigm depends heavily on cross-institutional synergy among law enforcement agencies in tracking assets and promoting a culture of corporate compliance in order to create an accountable business ecosystem.]]>
