LexForensica: Forensic Justice and Socio-Legal Research Journal

This study aims to analyze the regulation of corporate criminal liability in the 2023 Indonesian Criminal Code (KUHP 2023), focusing on how corporations are held criminally liable within the context of the latest criminal law. The research method employed is normative legal research with a statutory approach. The primary data source is Law No. 1 of 2023 concerning the Indonesian Criminal Code (KUHP 2023), with data collection techniques including literature studies and content analysis. The analysis shows that KUHP 2023 regulates corporate criminal liability through articles that outline the types of crimes that can be committed by corporations and the sanctions that can be applied. However, several weaknesses were identified, such as the ambiguity regarding individual responsibility within corporations and the lack of an effective law enforcement mechanism. In the context of corporate criminal liability theory, this study highlights the importance of balancing corporate collective responsibility and individual responsibility to prevent criminal actions within corporations. This research aligns with Sustainable Development Goal (SDG) 16 by promoting justice and effective legal institutions and SDG 8 by fostering a responsible corporate environment conducive to inclusive economic growth. Furthermore, it relates to SDG 12, as strengthening corporate accountability contributes to sustainable production and consumption practices. In conclusion, the regulation of corporate criminal liability in KUHP 2023 requires refinement to enhance law enforcement effectiveness and legal clarity. This is essential for ensuring accountability and aligning corporate practices with sustainable development objectives.