The regulation of corporations as subjects of criminal acts in the Indonesian legal system has basically been formulated explicitly in laws that are specific to those outside the Criminal Code (WvS), one of which is the Corruption Eradication Act. This research is a doctrinal research with a statute approach and supported by a comparative approach. The conclusion of this study shows that the policy of formulating criminal sanctions for corporations in corruption cases at this time is in the form of a fine as a principal crime, while additional crimes are in the form of: (1) Confiscation of goods resulting from corruption (2) Payment of replacement money (3) Closing of all or part of the company (4) Revocation of all / part of certain rights or certain advantages. As for reforming the formulation of criminal sanctions policy for the future, it can be carried out by making additional penalties for corporations in corruption cases a principal crime, so that the main criminal sanctions for corporations are more varied.