White collar crime generally refers to crimes that are financially motivated and are usually committed by business professionals and government officials. White collar crime cases are difficult to track because they are usually committed by officials who have power, have the power to produce laws and play a role in making various vital decisions. White collar crime is also very difficult to be touched by the law because it occurs in a closed environment. In connection with the issues raised and researched, the method that the author will use in the context of this research is Normative Juridical which examines the issue of norms including their contradictions. In research, a distinction is generally made between data obtained directly from the public and from library materials. The regulation of corporations as subjects of criminal law is motivated by different histories and experiences in each country, including Indonesia. However, in the end there is a common view, namely that the development of industrialization and progress in the fields of economics and trade have encouraged the idea that the subject of criminal law is no longer limited to natural humans (natuurlijke person) but also includes corporations . That, as explained above, corporate crimes or also categorized as white collar crimes should be able to be held responsible for the crimes they have committed. Either use the rules of the articles in the Criminal Code or laws outside the Criminal Code as mentioned above.