Corporate Accountability in Corruption Crimes: Between Norms and Law Enforcement Reality
Keywords:
Corporate Accountability, Corruption Crimes, Legal Norms, Law Enforcement, AccountabilityAbstract
This research addresses the gap between legal norms and enforcement reality regarding corporate accountability in corruption crimes in Indonesia. The study aims to identify the extent to which existing legal instruments can hold corporations as criminal subjects. Using a Systematic Literature Review (SLR) methodology, this study examines various academic literature, regulations, and court decisions related to corporate corruption. Data were analyzed descriptively through content analysis to identify patterns and obstacles in implementing legal norms. The findings demonstrate that despite a clear normative framework, law enforcement implementation remains focused on individual perpetrators. Consequently, the effectiveness of corporate criminal liability is significantly influenced by institutional factors, legal culture, and the willingness of law enforcement officials to enforce corporate justice. This research contributes to the development of a more adaptive and responsive criminal law paradigm addressing the complexity of corporate crime in the modern era.
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