The rapid economic growth has led to the emergence of diverse business entities, both incorporated and unincorporated. In Indonesia, corporations were not fully recognized as criminal law subjects under the old Criminal Code. However, the National Criminal Code explicitly acknowledges corporations as entities that can bear criminal liability. This research, employing a normative method with a statutory approach, emphasizes the significant role of corporations in the national economy, the risks associated with corporate criminal offenses, and the sanctions provided in the National Criminal Code. The findings reveal that the Code imposes sanctions on corporations, including fines, business suspensions, and other additional penalties. Furthermore, it introduces corrective measures to ensure corporate accountability for criminal acts. This regulatory shift reflects essential legal reform addressing the challenges of economic modernization by recognizing corporations as criminal law subjects liable to principal and supplementary punishments, including, in certain cases, supervisory or takeover measures
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