Abstract:
The presence of corporations has contributed a lot in meeting the needs of human life itself, for example in the economic aspect by creating jobs, state foreign exchange and also in terms of income for the state in the form of taxes, but on the other hand, the development and change in the socioeconomic field is characterized by irregularities in corporate behavior that is detrimental and endangers society by using corporations as a crime. On the other hand, many laws and regulations that have regulated corporations as legal subjects that can be held criminally accountable by corporations but have not been followed by regulations governing procedural law to prosecute corporate crimes. To fill the current legal void, the Supreme Court issued Supreme Court Regulation (PERMA) No. 13 of 2016 on Procedures for Handling Criminal Cases by Corporations at the end of 2016. With the formation of the PERMA, law enforcement officials can make PERMA as the basic legal guideline for processing criminal offenders who are subverted by corporate law, therefore, clearly this corporate PERMA encourages the quality, The efficiency and effectiveness with which criminal proceedings are handled.
