Criminal accountability of state owned enterprises in criminal acts of corruption

State-Owned Enterprises (BUMN) (hereinafter referred to as BUMN) are one of economic actors that contribute the development state finances. SOEs corporations can run a variety businesses such health services, implementation banking industry players, transportation sector, services in field providing goods and so on. In addition contributing form profits from its business also paying taxes state. Business fields managed by BUMN basically profit-oriented, all activities directed towards goal achieving profit. The separation criminal responsibility is very important explain, bearing mind Article 20 paragraph (2) Corruption Crime Law, it only formulated that: -alone or together". formulation article with sentence "...acting corporation..." shows subjects law. It this doctrine corporation legal subject influences corporate perpetrator crime at time.