SUMMARY
The Criminal Code (KUHP) has not listed corporations as legal subjects that can be held criminally liable. This is because the description of the perpetrators of crimes is still often associated with acts that are physically carried out by perpetrators while in the socio-economic environment, a criminal offender does not always need to physically commit a crime. Corporate actions are always manifested through human actions that are normally carried out by administrator or management. Therefore, the delegation of management responsibility can become corporate actions (Legal entity) if the act in the socio-economic environment acts as a corporate act. Specific to economic crimes in their efforts to solve them are still using Emergency Law Number 7 of 1955 on Economic Crimes, where corporations can be imposed criminal sanctions when committing economic crimes that fall within the scope of their business activities, theoretically and practically, criminal law subjects that can be accounted for criminally are humans (natuurlijke persoon) and legal entities (rechtpersoon).