This paper discusses the problem or issue that is involved in almost all countries in the world, and that is the question of criminal liability of legal persons. Countries that belong to the common law, most know the liability of legal persons related to criminal offenses in the form of corporate liability, which is severely different from the mainland. The issue of criminal liability of legal persons is a really complex legal issue, points to the fact that the Committee of Ministers recommended arrangement liability problems of legal persons for criminal offenses in 1988. These recommendations were followed by a number of documents of the Council of Europe with the same request, which indicates that the liability of legal persons relate...