Corporations or legal entities from time to time increasingly have an increasingly important role in human life, can help raise large funds needed by humans, but behind that corporations can also commit a crime or criminal act. Legal Subject of Law no. 20 of 2001 concerning Amendments to Law no. 31 of 1999 concerning the Eradication of Criminal Acts of Corruption are Humans and Legal Entities or Corporations. Law enforcement against the two legal subjects is handled differently, the human legal subject is easier to handle but for the corporate legal subject there is a problem. The research was conducted with normative juridical research, descriptive and exploratory research. Problems that arise from law enforcement against corporations in eradicating corruption are weaknesses in their legal structure, weaknesses in legal substance, weaknesses in legal culture and weaknesses in procedural law.