Objective: The media at the time focused on corruption practices in Indonesia's BUMN sector. Weak supervisory functions by the BUMN Supervisory Body have led to inefficient oversight of the Directorate, which is one of the sources of corruption in the BUMN sector. Therefore, in the event that a loss results from corruption, the BUMN's supervisory bodies are required to assume criminal accountability.
Theoretical Framework: However, there are flaws and barriers in the application of criminal law that make it necessary to restructure the system of criminal responsibility against the supervisory bodies of the BUMN in order to impose criminal liability on them.
Method: A court decision that brings criminal accusations against Indonesian firms provided the data for this study. After identification under consideration and court ruling, a legal technique is used to assess the data and identify a solution to the issue.
Results and Conclusion: According to the study's findings, a supervisory body's failure to keep an eye on directors who engage in corrupt behavior is considered a "hole of omission," or a gap that puts the crime of inaction or passive acts in jeopardy.
Implication of the Research: This research will have an impact on law enforcement related to criminal acts of corruption against State-Owned Enterprises (BUMN).
Originality/Value: It is possible to create a just legal system where justice is the fundamental component of the law and the execution of the law itself by imposing criminal liability on supervisory authorities that fail to perform their oversight obligations against the Directorate in the management of BUMN.