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Customs is everything related to the supervision of the traffic of goods entering or leaving the customs area as well as the collection of import and export duties. Based on this definition of customs, the Directorate General of Customs and Excise (DJBC) has a very strategic role in both supervision and service. Economic life between one country and another is increasingly interdependent so that legal provisions in the field of international trade and transnational business are increasingly necessary. As time goes by, the presence of corporations in the economy is like a double-edged sword. On the one hand, it can provide benefits for economic growth through state income in the form of taxes thereby increasing the country's foreign exchange and on the other hand, it can threaten state income because corporations often commit crimes to gain as much profit as possible by falsifying goods export documents. The 1945 Constitution of the Republic of Indonesia Article 1 paragraph 3 states that Indonesia is a legal state. In accordance with the concept of a rule of law, everything related to processes carrying out aspects of government power is based on law, including the law enforcement process in cases in the customs sector, especially in the export sector. This research uses normative legal research methods. Normative research is research carried out by examining library materials using data sourced from secondary data, namely primary legal materials, secondary legal materials and tertiary legal materials. Data collection in this research was carried out by document study and literature study. Then it is described qualitatively to make it easier to draw conclusions from the data. The aim of this research is to determine the factors that cause corporations to commit criminal acts of falsifying export documents and to find out what corporate criminal liability is for criminal acts of falsifying export documents according to Law of the Republic of Indonesia Number 17 of 2006 concerning Customs.    

Strategic Lawsuit Against Public Participation (SLAPP) has posed a serious challenge to environmental protection in Indonesia. Cases such as Walhi vs PT Jatim Jaya Perkasa and PT Bumi Mekar Hijau vs the Government of South Sumatra Province and Walhi illustrate how SLAPP is used by corporations to intimidate and silence environmental activists. This article analyzes the mechanisms and strategies of SLAPP as well as its psychological and social impacts. The literature study method is employed to gather data from various sources. The conclusion is that SLAPP not only has legal implications but also imposes heavy psychological and social burdens on activists, including fear, isolation, and social polarization within communities. Therefore, strong legal protection, increased civil society capacity, and cross-sectoral collaboration are needed to combat SLAPP practices and ensure a more conducive environment for sustainable and effective environmental advocacy.

Constitutionally, tax collection is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which confirms that taxes and other coercive levies are for state needs as regulated by law. Tax regulations themselves are regulated in Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures. Tax is an official state levy on taxpayer citizens. What is meant by taxpayer is an individual or entity including taxpayers, tax holding agents and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations. As time goes by and the development of economic globalization, there is a lot of potential for crimes or crimes in the economic sector committed by corporate business actors. The difficulty of holding corporations criminally liable results in many material and immaterial losses to the state. However, criminal liability in the form of strict liability can provide a solution to this problem. Where full corporate criminal liability (strict liability) states that corporations can be held criminally liable. This research uses normative research methods by taking a statutory approach and a conceptual approach. The data obtained in this research was through literature study by collecting data from secondary legal materials, namely primary data, secondary data and tertiary data related to the problem formulations that will be discussed in this research. Then the data obtained is analyzed and described qualitatively. The aim of this research is to determine the modus operandi of perpetrators in committing criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures and to find out how criminal law is applied to corporations for criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures.

Forest areas are open natural resources that have potential and an important role in supporting human needs. However, as time goes by, natural resources in the forestry sector are starting to decline due to the large number of business entities or corporations carrying out illegal logging activities. If this is allowed to continue continuously, damage to Indonesia's forests will increase and will have a major impact on the economy due to decreased state income. The research method used in this research is a normative legal method which examines Law Number 18 of 2013 concerning Prevention and Eradication of Forest Destruction and other laws as research material by taking a statutory approach (Statute Approach) obtained from literature studies ( Library Research). This research aims to determine the impact of illegal logging carried out by corporations and to determine criminal legal sanctions for illegal logging carried out by corporations based on Law number 18 of 2013 concerning Prevention and Eradication of Forest Damage. From the problem formulations above, it can be concluded that corporate crime resulting from illegal logging activities is a major crime and is very dangerous and threatens the lives of humans, animals and plants.    

In recent years, news about human trafficking both domestically and across countries has increasingly been broadcast in print and electronic media. The rise in crimes that occur is caused by various factors that encourage perpetrators to commit crimes. Human trafficking is a practice of modern slavery that degrades dignity and can threaten the survival of the general public. The target or targets of this trading practice are usually people who earn low income and have low education. It is important to know that this crime can be committed individually or collectively. It is said to be joint if it is carried out in the name of a business entity and in the interests of the corporation based on the work relationship and work environment of the corporation. Corporations as legal subjects for the criminal act of trafficking in persons are regulated in Article 13 of Law of the Republic of Indonesia Number 21 of 2007 concerning the Eradication of the Crime of Trafficking in Persons. The current obstacle is that the implementation or application of punitive sanctions against corporations is still not firm. This can be seen from the increasing number of cases where the perpetrator is a business entity or corporation. The method used in this research is a normative legal research method which examines legal materials such as books or articles that discuss human trafficking using secondary data for detailed analysis. qualitative. The aim of this research is to determine the factors that cause corporations to commit criminal acts of human trafficking in Indonesia and to find out how criminal sanctions are applied against corporations for criminal acts of human trafficking in Indonesia.

Environmental pollution that exceeds quality standards is often carried out by corporations. Law enforcement in the environmental sector, in addition to resolution through administrative law, also through the application of criminal law. In recent developments, law enforcement in the environmental sector has moved closer to a premium remedy . This research aims to analyze feasibility effective application of law in the environmental sector through normative legal research or library legal research using a juridical approach. In this research, it can be concluded that by implementing administrative sanctions against corporations, we should also apply criminal law to corporations that have repeatedly polluted the environment, so that the aim of the law, namely justice, can be accepted by the living creatures affected by it.  

The purpose of writing this journal is to identify and analyze the ways and motives behind corrupt acts carried out by corporations, as well as understand the organizational structure and market dynamics that influence these corrupt practices. And evaluate the legal consequences that apply to corporations involved in acts of corruption and examine the effectiveness of implementing these penalties in efforts to prevent and overcome corruption among corporations. The approach method used in this research is Normative Law (normative juridical) using a statutory approach, a conceptual approach, and a comparative and empirical approach (field data). The research results show that corporations are involved in acts of corruption through various, often complex and covert means, driven by motives to increase profits, dominate markets, or avoid regulations. The mechanisms they use range from giving bribes, manipulating tenders, to money laundering practices. Corporations involved in acts of corruption can face a number of legal consequences, ranging from heavy fines, license revocation, asset confiscation, to operational restrictions. Although these penalties are intended to provide a deterrent effect, their effectiveness in preventing corporate corruption often varies. While fines may have a financial impact, without significant internal changes in corporate culture and governance, the potential for a return to corrupt behavior remains.

Corporate crime against the environment is a major crime and is very dangerous for human life. Even though there are laws that regulate forms of legal sanctions for corporations, in fact environmental pollution still occurs. In environmental criminal cases involving corporations, the principle of absolute responsibility should be applied, so that the application of absolute responsibility can be expanded. This means that the sanctions that will be imposed on the perpetrators are not only civil compensation claims but also criminal legal protection. Legal sanctions for corporations proven to have committed criminal acts of environmental pollution include imprisonment, fines and additional penalties. Law Number 32 of 2009 concerning Environmental Protection and Management states that the criminal act referred to is committed by or on behalf of a legal entity, company, association, foundation or organization, the threat of a criminal fine is increased by one third. The method used in this research is normative legal, namely research that refers to legal norms contained in statutory regulations, literature, legal norms that exist in society and the data obtained. The type of research used is qualitative research which is carried out by examining literature materials in the field of law and legislation relating to legal policies for corporations that commit criminal acts of environmental pollution. This research aims to determine criminal liability for corporations that are proven to have committed environmental pollution and to determine the factors inhibiting criminal liability for corporations that have committed environmental pollution.

Environmental damage in Indonesia is getting worse day by day. This condition has directly threatened human life. Environmental law enforcement is an action and/or process of coercion to comply with the law which is based on the provisions of statutory regulations. The aim of this research is to analyze efforts to resolve cases against corporations that damage the environment in Indonesia. Case Study Batam District Court Decision Number 932/Pid.Sus/2020/PN Btm. The method used in this research is normative juridical, namely library legal research carried out by examining library materials or secondary data. The results of his research are that law enforcement against corporations that damage the environment can be subject to criminal sanctions, administrative sanctions, and civil lawsuits can also be filed by the government. This is regulated in Law Number 32 of 2009 concerning Environmental Protection and Management. The criminal sanctions received by PT. Kayla Alam Sentosa, who has intentionally committed an act that results in exceeding the Standard Criteria for Environmental Damage, is subject to a fine of Rp. 6,000,000,000,- (six billion rupiah). The conclusion is that criminal liability for corporations as perpetrators of environmental crimes is also subject to criminal penalties, apart from criminal penalties, they can also be subject to administrative sanctions, namely in the form of revocation of business permits. If it is deemed that the impact of environmental damage is greater than the criminal fine imposed, the corporation can also be sued civilly.

Corporate crime is one of the activities or activities that arise in line with rapid developments in the economic and technological fields. The development of the position of corporations as business institutions is increasingly strengthening, making corporations as legal subjects dominate economic life without government control. One of the corporate violations that frequently occurs today is song copyright infringement. Violations that have a major impact on the music business, especially on songwriters as owners of original works . The law that regulates copyright infringement is Law Number 28 of 2014 concerning Copyright. Copyright is an exclusive right for the creator or recipient of the right to publish or reproduce his creation or work by giving permission to do so without prejudice to restrictions according to applicable laws and regulations. The method used in this research is a normative legal research method which examines laws and regulations in a society's legal system relating to corporate responsibility as a legal subject for violations of song copyright . The data collection method is qualitative descriptive analysis with emphasis on literature study. The aim of this research is to determine the factors that cause corporations as legal subjects to violate song copyright and the responsibility of corporations as legal subjects to violate song copyright.  

Indonesia is known as the largest archipelagic country in the world and is recognized as having a maritime territorial area that is almost equal to its land area. Indonesia's territorial waters contain abundant potential fishery resources and marine diversity, making it known as a maritime country. Illegal fishing is an activity or fishing activity that is contrary to a country's laws or international regulations, where the majority of perpetrators are corporations. Illegal fishing practices have a tremendous impact on marine sustainability, causing huge losses to the country. The occurrence of illegal fishing is caused by weak law enforcement and supervision in Indonesian waters and the authorities' indecisiveness in handling illegal fishing perpetrators. Understanding illegal fishing and crimes committed by corporations should be a strong basis for every legal practitioner to process and impose appropriate and correct sanctions on every perpetrator of illegal fishing or corporate crime perpetrators. The method used in this research is a normative legal research method sourced from primary data, namely the Criminal Code (KUHP), Law Number 45 of 2009 in conjunction with Law Number 31 of 2004 concerning Fisheries, Law of the Republic of Indonesia Number 32 of 2009 concerning Environmental Protection and Management (UUPPLH), secondary data and tertiary data based on regulations relating to fisheries and corporate crimes. The data collection method is qualitative descriptive analysis with literature study using a statute approach. This research aims to determine the factors that cause the crime of illegal fishing in Indonesia, the legal responsibility of corporations related to the crime of illegal fishing in Indonesia and the efforts made to prevent or eradicate the occurrence of criminal acts. illegal fishing in Indonesia.

Forest fires are an environmental problem that occurs so often that it has become a local and global concerns. The phenomenon of forest and land fires that occurred in various regions of Indonesia several years ago is a legal fact that the implementation of Law Number 32 of 2009 concerning Environmental Protection and Management, Law Numbers 19 of 2004 concerning Forestry and various other statutory regulations does note in understand with predetermined expectations and rules. It cannot be denied that the phenomenon.phenomenon of forests fires is a serious and urgent threat that must be addressed by all parties. The method used in this research is normative legal research whichcomes from primary data, secondary data and tertiary data to support the arguments in this article. The data collection technique is qualitative descriptive analysis, namely by taking a conceptual and statutory approach. Using literature studies by collecting data through books, articles, statutory regulations, journals or other legal literature as well as online sites that are relevant to the problem being written about. This research aims to determine the impact of forest fires which cause environmental damage, the application of criminal sanctions against corporations as legal subjects for criminal acts of forest burning which . Based on the description above, it can be concluded that in accordance with the development of Indonesian criminal law regulations, a corporation that is declared obstacles faced when applying criminal sanctions against corporations as legal subjects for criminal acts of forest burning which cause environmental damage legal subject can also be burdened with criminal liability. Corporations that have been proven to have burned forests

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

Corporate Crime or what can be called a criminal act of corruption is a crime committed jointly where the impact can damage democracy, morality, harm state finances, violate the social and economic rights of the community. Nowadays, corporate development seems to be increasingly rapid both in terms of quality, quantity and in the field of business it operates. Corporations operate in fields such as banking, transportation, entertainment, agriculture and so on. The existence of corporations brings many benefits to society and the state, such as: an increase in state treasury income from taxes and foreign exchange, opening up job opportunities, increasing technology transfer and so on. However, there are also negative impacts from these corporations, such as: environmental pollution, exploitation or depletion of natural resources, tax manipulation, exploitation of workers and so on. The emergence of this negative impact is due to corporations pursuing large profits.    

corporation is a group of people and/or assets that are organized, whether legal entities or non-legal entities. Corporate crimes that occur in Indonesia are quite an important note in law enforcement in Indonesia. The discussion of corporate crime is very different from crimes that occur in general (as regulated in the Criminal Code). The problem formulation in this research is the dimensions of corporate crime. And the aim of the research based on the problem formulation above is to determine and analyze the dimensions of corporate crime. This research method is analytical descriptive research which is research to describe and analyze existing research and is included in the type of library research which will be presented descriptively. Corporate crime has special characteristics when compared to other types of crime. The general view has at least 2 (two) main characteristics, namely Non Violent (non-violent) and Corrosive effect (damaging moral standards). Corporate crime is essentially an act that is condemned by law. Its existence is an act prohibited by any law. Therefore, the understanding of corporate crime can be divided based on the understanding of corporate crime as organized crime because it involves all aspects and parts of the corporation, as transnational crime because the scope of acts carried out is not only in one country but across countries . As a white collar crime considering that corporations are parties who have an important position and have certain economic power in society.    

This study aims to explore the impact of bilateral political volatility on the investment decisions of multinational corporations (MNCs) through a qualitative literature review approach. The analysis reveals that instability in bilateral political relations significantly influences investment decisions, particularly through regulatory uncertainty, geopolitical risks, and disruptions in stakeholder relationships. Companies with strong political connections are better equipped to manage these risks compared to those without similar networks. Mitigation strategies such as geographical diversification and strategic partnerships are identified as key solutions for addressing geopolitical instability. While providing valuable strategic insights, this study is limited to specific geographical and sectoral contexts. These findings highlight the need for further research with broader geographical and sectoral scopes to support strategic decision-making by multinational corporations in increasingly dynamic geopolitical environments.

The seriousness of the Indonesian government in paying attention to the environment is manifested in the existence of Law Number 32 of 2009 concerning Environmental Management by regulating criminal liability for corporate legal subjects subject to criminal penalties. This is because many environmental crimes are committed by corporations and may also be carried out by corporate shareholders as policy controllers of a corporation. Against the background of environmental criminal acts which are often committed by corporations and even shareholders are also involved in these criminal acts, this article aims to provide an illustration that shareholders can also be given criminal sanctions. The method used in this research is normative juridical with a literature study approach. The results of this research explain that corporations that commit environmental crimes are clearly regulated in Law Number 32 of 2009 so that criminal sanctions can be given to provide deterrence to corporate perpetrators, but for corporate shareholders involved it is not yet explicitly regulated in Law Number 32 of 2009. 2009 because they have not adopted the Piercing the corporate veil doctrine and the alter ego doctrine as in Law Number 40 of 2007 concerning Limited Liability Companies in article 3 paragraph (2) which eliminates the immunity rights of shareholders so that they can be punished.

From 2018–2022, this research will look at the IDX30 index companies listed on the Indonesian stock market to investigate how company size, debt policy, and dividend policy relate to one another, with Return On Assets acting as a moderating variable. Using secondary data culled from annual reports, this study applies quantitative research methodologies. Using a purposive selection technique, fifteen IDX30 businesses were selected as part of the research. The data is examined using moderated regression analysis in particular. This research shows that dividend policy is affected by company size and debt policy. Large corporations may see few changes to their dividend policies as a result of a limited return on assets. Also, return on assets can't mitigate how debt policy impacts dividend policy.

Environmental crimes committed by corporations cause broad ecological, social, and economic impacts on society and environmental sustainability. However, the system of corporate criminal liability in Indonesia still tends to rely on a retributive approach through fines and imprisonment of corporate managers. This approach is considered ineffective because it has not been able to restore environmental damage and fulfill the rights of affected communities. This study aims to analyze the weaknesses of corporate criminal liability in environmental crimes and reconstruct a restorative justice-based model of criminal responsibility. This research employs normative legal research using statutory and conceptual approaches. The results indicate that the reconstruction of corporate criminal liability should focus on environmental restoration through ecological rehabilitation mechanisms, compensation for affected communities, ecological penal mediation, and independent environmental audits. The restorative justice approach provides opportunities for corporations to take concrete responsibility for the environmental damage they cause so that environmental law enforcement is not merely punishment-oriented, but also aimed at environmental recovery and social justice.

The Islamic Financial Sector (IFS) is a rapidly growing sector in the Islamic economy. IFS operates on Islamic law, so it must always adhere to Islam. IFS plays a crucial role in implementing Islamic principles aimed at helping society achieve prosperity, honesty, and fairness through a profit-sharing system. One of the key players in the Islamic financial sector is Islamic banking, which has a low credit risk, resulting in a sufficient margin for MSMEs. MSMEs, also known as Usaha Mikro Kecil dan Menengah (UMKM), are a type of productive business owned by individuals or corporations and regulated by Law No. 28 of 2008. UMKM has a significant role in Indonesia's economy. This potential is what motivates Islamic banks to facilitate the provision of loans to MSMEs. As time passes, Islamic banks have become capable of supporting MSMEs, which in turn attract MSMEs to conduct transactions at Islamic banks.