Good corporate governance (GCG) is one of company's success factorto grow and make long term profit, as well as winning global businesscompetition. In practice, many corporations have not implementedGCG properly and are vulnerable to being involved in corporatecrimes. The presence of Supreme Court Regulation (PERMA) No. 13of 2016 concerning Procedures for Handling Criminal Cases byCorporations is an effort to encourage the implementation of GCG bycorporations, strengthen law enforcement and legal certainty toenhance implementation of corporate criminal liability. This studyaims to examine the ideal corporate criminal liability in realizing GoodCorporate Governance. This study is a normative legal study usingthe Approach method, namely the Law Approach and the CaseApproach. The results of the study show that as a country that adheresto civil law, Indonesia implements a two-tier board system that clearlyseparates the supervisory function by the supervisory board(commissioners) and the executive function (Board of Directors) by themanagement board. The implementation of GCG is closely related tothe implementation of corporate criminal liability. PERMA No. 13 of2016 is expected to strengthen law enforcement and provide legalcertainty related to the implementation of corporate criminal liabilityso as to encourage corporations to implement GCG or goodgovernance. Good Law Governance and Rule of Law are needed, withthe executive body of government that is fairly and independentlyresponsible in implementing the law.