In terms of handling corporate crimes that culminate in “sentencing” or “giving punishment”, corruption is
referred to as a crime that has caused damage to life. However, this is not mentioned much in criminal law
studies. In addition to sentencing, corporations that committed corruption must also return corporate assets
to the state. This needs to be considered according to the philosophy of nature aequum est neminem cum
alterius detrimento et injuria fieri locupletiorem. This philosophy means that no one can enrich themselves
at the expense and suffering of others. This philosophy changes the source of this doctrinal principle, namely
crime does not pay or crime shall not pay into an expression of resistance to crime perpetrators so that they
cannot enjoy the results of the crime they committed. The statement of the problem in this paper is how is the
philosophy of sentencing corporations that are perpetrators of corruption? This research used secondary data
through literature study in the form of laws and descriptive analysis. The imposition of a criminal fine creates
implications and juridical problems for corporations that committed corruption. The recommendation of this
paper is to build an ideal model of sentencing corporation based on justice.
Keywords: Corporate liability; Corruptor; Criminal Law