Considerable efforts have been made to fight corruption, however it continues to occur in Indonesia. In the present time, corruptions do not only carry out by individuals but also by corporations. However, the Criminal Code and Criminal Procedure Code do not recognize and regulate corporations as the subject of criminal acts, so that law enforcement officials, especially prosecutors, have difficulty in charging corporations. This paper tries to answer question about the role of prosecutors in the eradication of corruption by corporation based on The General Attorney Regulation Number: PER-028/A/JA/10/2014 on guidelines for prosecuting corporation. The research method employed is normative juridical method, where the data is analyzed with qualitative methodology. The General Attorney Regulation on Corporate Legal Subjects explains more apparent criteria for actions that can be attributed to the corporation. The regulation combines several theories of corporate criminal liability not only heavily rely on vicarious criminal liability theory. It also provides direction about the separation of corporate liability and director’s liability. With this guideline, the public prosecutors have clearer direction to be able to charge the corporation so that it can restore the state finances that have been harmed by the corruption act.

Corporations at this time are no longer just subjects of ordinary law, but corporations are now a forum for corruption. Corporate criminal sanctions in Decision Number Number: 94 / Pid.Sus-TPK / 2017 / PN.Jkt.Pst the judge imposes criminal sanctions not only on the accused individual but also imposes criminal sanctions on the corporation PT. Duta Graha Indah (PT.DGI). In 2009-2010 PT. DGI through its main Director at that time made an agreement in the arrangement of the development projects for special infection hospitals and tourism at Udayana University in the 2009 and 2010 fiscal years in order to win PT DGI as the implementation of work (partners). Problems in ensnaring corporations against cases of corruption committed by corporations are still difficult to implement in Indonesia. So that the judge's consideration in the decision becomes the basis for making a decision for the judge in imposing criminal penalties on the corporation PT. DGI. The research method used is normative juridical. From the results of the study, it can be concluded that judges based on vicarious criminal liability assess the existence of a working relationship in which the mens rea drawn in the defendant knows corruption but is passive with actus reus drawn from the actions of the head of the PT. Other DGIs to coordinate with other parties for and on behalf of corporations that cause illegal acts. The judge considered the mistakes imposed on the corporation were mistakes made by the management so that the corporation could be held responsible for criminal acts of corruption that had been committed.