Corporate crime is one of the important developments in modern criminal law that emerged as a response to the increasingly complex economic and business activities in society. The research method is normative legal research with a statutory and conceptual approach. This study uses primary, secondary, and tertiary legal sources. The research results show that the regulation of corporate crime in Law Number 1 of 2023 concerning the Criminal Code is regulated in Articles 45, 46, 47, 118, and 119 of Law Number 1 of 2023 concerning the Criminal Code. Implementation challenges corporate crimes in the 2023 Criminal Code include difficulties in proving corporate fault, disharmony with sectoral laws, the complexity of corporate structures, limitations of law enforcement officers, dominance of an individual approach, and the development of cross-border digital crimes. Therefore, it is recommended that the effectiveness of the 2023 Criminal Code not only rely on existing legal norms but also on institutional readiness, regulatory harmonization, and strengthening law enforcement capacity.
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