Corporations can be charged with criminal and civil responsibility based on corporate responsibility theories. Corporate criminal responsibility must be differentiated from the corporate officer responsibility, it’s not the same concept in civil law perspective. Corporate responsibility theories, and its implementation in court decision that talk about criminal dan civil corporate responsibility are the subject of this article. The discussion regarding implementation in criminal law perspective is based on the withdrawal of corporate criminal responsibility for the mistakes of corporate officer, even though the corporation was not prosecuted in court, on the other side, in civil law perspective, corporation can imposed based on the fault of...