Since their inception, corporations were not recognized as independent legal entities capable of bearing criminal liability, based on the principle societas delinquere non potest (a corporation cannot commit a crime). Criminal responsibility was traditionally imposed only on individuals within the corporation, such as its management. However, globalization and advances in finance, economics, and trade have complicated this view. The rise of organized domestic and transnational crimes involving corporations necessitated legal reforms. The new Indonesian Criminal Code (Law No. 1 of 2023) addresses this by explicitly recognizing corporations as subjects of criminal offenses under Article 45. This provision allows corporations to be held criminally liable similarly to natural persons, enabling direct prosecution and sanctions against corporate entities. This study employs qualitative analysis to explore these legal changes, highlighting the shift towards holding corporations accountable for their criminal acts, reflecting modern economic realities and aligning Indonesia’s legal framework with international standards.
Silalahi et al. (2025) studied this question.