Concept of Corporate Criminal Liability in Law Number 1 of 2023 in Indonesia
Keywords:
Beneficial Owner, Corporate Criminal Liability, Indonesia, Law Number 1 of 2023 concerning the Criminal Code, Identification TheoryAbstract
Legal systems inevitably evolve to keep pace with social and economic change, and Indonesia is no exception. One recent instance of this evolution is the enactment of Law Number 1 of 2023 concerning the Criminal Code, which amends Law Number 1 of 1946 on Criminal Law Regulations and, for the first time, unifies the general rules on corporate criminal liability under a single statutory framework. This article examines how that concept is regulated, tracing its historical development from Law Number 1 of 1951 through to its current codification, and analyzing the liability theories, statutory provisions, and sanctions established under the new Code. Using a normative juridical method that combines statutory, conceptual, case-based, and historical approaches, this study draws on primary legal materials together with a review of relevant literature and selected Indonesian court decisions. The findings show that Law Number 1 of 2023 broadens the legal definition of a corporation, extends liability to controlling parties and beneficial owners, and adopts the Identification Theory alongside a category-based fine structure and a range of corrective sanctions. These changes close long-standing regulatory gaps, though their effective implementation still depends on the prompt issuance of supporting Government Regulations. This concept therefore needs to be well understood by both the public and law enforcement officials to ensure legal certainty and justice in its application.
References
Akbar, M. F. (2021). Penerapan Pertanggungjawaban Pidana Korporasi dalam Berbagai Putusan Pengadilan. Jurnal Hukum & Pembangunan, 51(3). https://scholarhub.ui.ac.id/jhp/vol51/iss3/15/?utm_source=scholarhub.ui.ac.id%2Fjhp%2Fvol51%2Fiss3%2F15&utm_medium=PDF&utm_campaign=PDFCoverPages
Atmasasmita, R. (2018). Pengantar Hukum Kejahatan Bisnis. Kencana.
Ganitri, N. N. A. R., Sugiartha, I. N. G., & Setiabudhi, I. K. R. (2024). Corporate Criminal Liability for Criminal Negligence of Forest and Land Fire Causes Undang-Undang Darurat Nomor 17 Tahun 1951. YURIS: Journal of Court and Justice, 3(2), 1–13. https://doi.org/10.56943/jcj.v3i2.513
Hartanti, E. (2005). Tindak Pidana Korupsi. Sinar Grafika.
Hendriawan, M. R. (2022). Politics of Criminal Law Liability of Corporate Criminal in Indonesia. YURIS: Journal of Court and Justice, 1(1), 25–37. https://doi.org/10.56943/jcj.v1i1.12
Hiariej, E. O. S. (2016). Prinsip-Prinsip Hukum Pidana. Cahaya Atma Pustaka.
Kamus Besar Bahasa Indonesia Online. (n.d.). Korporasi. KBBI Online. https://kbbi.web.id/korporasi
Kurniawan, K. D., & Hapsari, D. R. I. (2022). Pertanggungjawaban Pidana Korporasi menurut Vicarious Liability Theory. Jurnal Hukum Ius Quia Iustum, 29(2), 324–346. https://doi.org/10.20885/iustum.vol29.iss2.art5
Mushafi. (2025). Metode Penelitian Hukum: Teori dan Praktik. Eureka Media Aksara.
Nurhayati, N., Rahman, A. A., Pribadi, E. P. A., Panjaitan, N. R., Nismara, T. S., & Tohadi, T. (2026). Civil Liability for Environmental Damage from Mining on Small Islands: PT Gag Nikel Case after Constitutional Court Decision No. 35/PUU-XXI/2023. Requisitoire Law Enforcement, 17(2), 183–190. https://ejournal.cria.or.id/index.php/relae/article/view/372
Pengadilan Negeri Bandung. (2016). Putusan Nomor 65/Pid.Sus/TPK/2016/PN.Bdg atas nama terdakwa PT Cakrawala Nusadimensi.
Pengadilan Negeri Bengkalis. (2015). Putusan Nomor 547/Pid.Sus/2014/PN.Bls atas nama terdakwa PT National Sago Prima.
Pengadilan Negeri Jakarta Pusat. (2019). Putusan Nomor 81/Pid.Sus/Tipikor/2018/PN.Jkt.Pst atas nama terdakwa PT Nusa Konstruksi Enjiniring Tbk (sebelumnya PT Duta Graha Indah Tbk). Pengadilan Negeri Jakarta Pusat.
Ramdani, A. (2024). Sumber-sumber Hukum Pidana di Indonesia. Lawyer Ahdan Ramdani. https://www.lawyer-ahdanramdani.com/sumber-sumber-hukum-pidana-di-indonesia/
Rasyid, M. F. F. (2025). White-Collar Crime Prevention Through Corporate Governance Mechanisms: Evidence from Emerging Markets. Proceeding of the International Conference on Law and Human Rights, 2(1), 19–35. https://doi.org/10.62383/iclehr.v2i1.49
Riski Yunus, Roy Marthen Moonti, Nurmik K. Martam, & Muslim A. Kasim. (2025). Analisis Penegakan Hukum Pidana terhadap Kejahatan Korporasi. Mahkamah : Jurnal Riset Ilmu Hukum, 2(3), 70–85. https://doi.org/10.62383/mahkamah.v2i3.660
Rodliyah, R., Suryani, A., & Husni, L. (2021). Konsep Pertanggungjawaban Pidana Korporasi (Corporate Crime) Dalam Sistem Hukum Pidana Indonesia. Journal Kompilasi Hukum, 5(1), 191–206. https://doi.org/10.29303/jkh.v5i1.43
Sinurat, A. (2023). Azas-Azas Hukum Pidana Materil di Indonesia. Lembaga Penelitian Universitas Nusa Cendana (LP2M Universitas Nusa Cendana).
Tim Pokja Penyusun Pedoman Pertanggungjawaban Pidana Korporasi. (2017). Tata Cara Penanganan Perkara Pidana Korporasi. Mahkamah Agung RI dan Komisi Pemberantasan Korupsi.
Ulinihayati, N., Effendy, F. S. W., & Prabawani, R. D. (2025). Reformulating Corporate Liability for Environmental Crimes: Implications of the National Criminal Code. International Journal of Multidisciplinary Research and Analysis, 08(06). https://doi.org/10.47191/ijmra/v8-i06-11
Undang-Undang Darurat Nomor 17 Tahun 1951 Tentang Penimbunan Barang-Barang (1951).
Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 (1945).
Undang-Undang Nomor 1 Tahun 2023 Tentang Kitab Undang-Undang Hukum Pidana (2023).
Undang-Undang Nomor 20 Tahun 2025 Tentang Kitab Undang-Undang Hukum Acara Pidana (2025).
Venugopal, K. (2025). Corporate Liability for White-Collar Crimes: A Critical Analysis. International Journal For Multidisciplinary Research, 7(2). https://doi.org/10.36948/ijfmr.2025.v07i02.40500
Wahyuono, K. (2025). Corporate Criminal Liability for Substandard Wage Violations: A Case Study of PT. Sahabat Lingkungan Hidup. IUS POSITUM: Journal of Law Theory and Law Enforcement, 4(4), 66–81. https://doi.org/10.56943/jlte.v4i4.843
Wicaksana, E., Widodo, E., Astutik, S., & Handayati, N. (2025). Application of Business Judgement Rule in the Management of Multinational Companies. Requisitoire Law Enforcement, 17(1), 140–152. https://doi.org/10.59651/relae.v17i1.324
Wijaya, A., & Boediningsih, W. (2025). Pertanggungjawaban Pidana Korporasi atas Kejahatan Ekonomi yang Merugikan Keuangan Negara. Jurnal Ilmu Hukum, Humaniora Dan Politik, 5(3), 2246–2256. https://doi.org/10.38035/jihhp.v5i3.4088
Wulandari, D., Thariq, B. H. A., Indriyanti, D., Wulandari, M., & Tohadi, T. (2026). Business Operator Liability According to Article 19 of Law Number 8 of 1999 in the Case of Wedding Organizer Ayu Puspita. Requisitoire Law Enforcement, 17(2), 173–182. https://ejournal.cria.or.id/index.php/relae/article/view/371
