TINJAUAN HUKUM PERTANGGUNGJAWABAN PIDANA KORPORASI SEBAGAI PELAKU TINDAK PIDANA DITINJAU DARI HUKUM PIDANA INDONESIA

The book of criminal law did not recognize corporation as a subject of criminal law, receipt of the criminal law as the perpetrator of a criminal offence and can are convicted over the provisions of the book criminal law. Then an interesting thing to be examined is the issue of corporate criminal liability and criminal being dropped on the corporation against the criminal acts of fraud, embezzlement and money laundering committed by a corporation as umrah travel agency. Therefore in this study author formulates the problem. 1) How to make legal construction corporation as the perpetrator of a criminal offence. 2) How criminal liability against losses caused by corporation ? . The methods used in the writing is the juridical normative approach. The source of the material law, namely the legislation as well as related literature, legal materials collections techniques namely the study of librarianship and documentation, writing data is analyzed using qualitative analysis descriptive. Based on the results of research that the criminal sanctions against administrators of the Corporation will not be effective if without sanctions against corporation, It can be effective for criminal coperation need to do updates reconstruction or the book of law criminal law by setting the articl spcifically regarding crimes against the corporation or the corporation as a subject of criminal law