<![CDATA[Abstract The development of information and communication technology has fundamentally transformed the global economic paradigm, positioning the corporation as the principal actor driving electronic transaction while simultaneously opening new avenue for systemic, profit-oriented cybercrime. Indonesia's Electronic Information and Transaction Law, most recently amended by Law No. 1 of 2024, recognises the corporation as a criminally liable legal subject, yet implementation continues to face the substantial obstacle of proving corporate fault within an anonymous, technically complex transaction environment. This article examines the doctrinal limitation of the classical identification theory in addressing electronic transaction crime and evaluates the potential contribution of vicarious liability and strict liability theory toward reorienting corporate criminal-liability doctrine to achieve economic legal certainty. Employing a normative legal method with statutory, conceptual, and comparative approaches, the article finds that the identification theory's continued reliance on locating individual mens rea within a corporation's directing mind renders liability difficult to establish precisely where electronic transaction crime is most likely to occur, namely within a diffuse, technically mediated organisational process no single directing individual fully controls, and that a carefully bounded application of vicarious and strict liability, calibrated by offence category rather than applied indiscriminately, offers a more coherent doctrinal foundation for corporate accountability in the digital economy.]]>
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