“…But in its development, the corporation was not only engaged in the economy, but now the scope is increasingly expanding, such as covering education, health, research, government, social, cultural, and even religious. Because the development and growth of a corporation can have a negative effect, the position of the Handri Kristanto, Nyoman Serikat Putra Jaya LJIH 28 (2) September-2020, 146-157 corporation begins to shift from the subject of ordinary law to the criminal law subject Sari & Jaya, 2020;Siahaan, 2018).…”