The purpose of this study is to find out how the provisions regarding corporate accountability in corruption crimes according to the Corruption Law and to analyze how the role of identification theory in the event of corruption violations co mmitted by corporations. This research uses normative juridical research methods with a statutory approach and a conceptual approach. Based on the results of this study, after the National Criminal Code was passed by the President, it has provided a positive impact on the law in Indonesia, one of which is the inclusion of corporations as subjects of criminal law. So that corporations if they c ommit criminal acts can be held accountable. In determining corporate liability, several theories are known, one of which is identi fication theory. Identification theory is a theory that allows corporations to have a criminal liability on the basis of an act commit ted by an individual identified as a corporate action. The theory also holds that certain agents in a corporation are cons idered "direct minds" or "alter egos". According to this theory, a corporation can commit a number of offenses directly through administrators who are closely related to the corporation, acting for and on behalf of the corporation so that it is seen as a corporation itself.