Corporate Criminal Liability in the National Criminal Code: Challenges and Implications for Law Enforcement

Background: Criminal liability for corporations has undergone significant developments in the Indonesian criminal law system, especially with the enactment of the National Criminal Code (KUHP) through Law Number 1 of 2023. This regulation explicitly recognizes corporations as subjects of criminal law and regulates their accountability mechanisms in various forms of criminal acts. Objectives: Analyze the provisions regarding corporate criminal liability in the National Criminal Code, with a focus on normative aspects, implementation challenges, and implications for law enforcement in Indonesia Method: Normative legal approach with a study of relevant articles, court decisions, and legal literature. Results: It was found that although the National Criminal Code has provided legal certainty regarding the position of corporations as perpetrators of criminal acts. Challenges in practice, such as proving corporate guilt, the structure of company organs, and the adequacy of criminal sanctions. Conclusion: There are still serious challenges in practice. Further harmonization with sector regulations and increased capacity of law enforcement officers are needed to effectively handle corporate crimes.