The Reformulation of Substitute Penalties for Corporations in Corruption Crimes: A Justice-Based Study

Ideally, substitute fines imposed on corporations in corruption cases should effectively cover state losses and uphold justice; however, in reality, their implementation still faces obstacles, both in terms of regulation and execution. This study aims to analyze the urgency of reformulating substitute fines for corporations within the framework of equitable law enforcement. The methodology employed is normative juridical research with legislative, conceptual, and justice-value approaches. The findings indicate that reformulating substitute fines for corporations in corruption crimes is necessary to ensure sanctions are more effective, proportional, and aligned with corporate capacity and responsibility. Thus far, substitute fines have been oriented toward individuals, making them less relevant when applied to legal entities. Based on the value of justice, this reformulation should provide both a deterrent effect and restore state losses. Substitute fines function not only as punishment but also as a mechanism for recovery and corruption prevention in the future.