Abstract

Following Indonesian criminal law, courts may not find defendants or offenders guilty for various grounds known as illegal abolition reasons. There are two justifications and grounds for forgiveness for abolishing crimes under the Indonesian Criminal Code. The justification for abolishing this punishment is solely applicable to human legal subjects. Contrarily, despite being acknowledged as criminal law subjects, legal entities, in this case companies, have not been subject to severe regulation. This study attempts to gain a general understanding of and examine the causes of corporate criminal offenses under Indonesian criminal law. A statutory approach and a conceptual approach are used in the research method, which is normative juridical. These approaches are then examined utilizing secondary data and qualitative data analysis techniques. The study's findings demonstrate that the justifications can cover corporate law topics for criminal write-offs. Due to the legal ramifications of classifying companies as criminal law subjects, the justifications for criminal write-offs also apply mutatis mutandis to concerns involving people. The reasons for outlawing the crime in Article 50 of the Draft Criminal Code have been considered. Still, related to the reasons for pardoning as outlined in the article, they do not correspond to the features of corporations. In this study, the authors develop the idea of justifications that adhere to the theory and characteristics of corporations, such as the corporation does not receive profits, acts committed by agents outside of the authority granted by the corporation, and the corporation has complied with its obligations to prevent corporate crime from occurring.

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