The aim of this study is to investigate the similarities between political parties and corporations as legal entities, and to determine whether political parties are recognized as subjects of criminal law. The study uses the normative research method, specifically a statutory approach, to examine relevant laws and regulations. The findings suggest that political parties and corporations share similar characteristics, such as being associations of people and organized wealth associations that can be legal or non-legal entities. Therefore, political parties can be considered corporations. In terms of criminal law, both political parties and corporations are recognized as subjects of criminal law according to Article 1 Paragraph (1) of Law Number 20 of 2001, which amends Law Number 31 of 1999 concerning the eradication of criminal acts of corruption.