This study is motivated by the increasing complexity of corporate crime, which necessitates the reform of criminal law policy in Indonesia, particularly through Law Number 1 of 2023 on the Criminal Code. The research questions focus on how criminal policy toward corporations is formulated under the new Criminal Code and how effective its implementation is in addressing corporate crime. This research employs a normative legal method using statutory and conceptual approaches, supported by a literature review of primary and secondary legal sources published within the last five years.The findings indicate that the 2023 Criminal Code formally recognizes corporations as subjects of criminal law and adopts a flexible liability framework through a combination of identification theory, vicarious liability, and strict liability, while also providing a broader range of sanctions. However, the effectiveness of this policy remains constrained by challenges in proving corporate fault, potential sentencing disparities, and limited institutional capacity of law enforcement agencies.This study recommends the development of clear technical guidelines for corporate criminal liability, strengthening institutional capacity, and integrating penal and non-penal approaches through the implementation of good corporate governance principles.
Copyrights © 2026