Corporate criminal liability has become a pivotal issue in modern criminal law, particularly in response to the increasing prevalence of crimes committed by legal entities. This article provides a comparative analysis of the corporate criminal liability systems in Indonesia and the United States, focusing on the legal foundations, models of liability, and enforcement practices. The United States adopts the principle of vicarious liability, allowing corporations to be held accountable for the acts of their employees performed within the scope of employment. In contrast, Indonesia employs a more fragmented approach through sectoral laws, without a unified criminal liability doctrine for corporations. The study reveals that while Indonesia has begun to recognize corporate liability, it still faces significant challenges in legal harmonization and effective enforcement. This comparison aims to contribute to the development of a more comprehensive and adaptive corporate criminal liability system in Indonesia, in line with international best practices.