摘要:The purpose of this study is to describe and analyze the criminal liability arrangements for the perpetrators of corruption in the form of concurrent acts, finding juridical reasons to the extent to which corruption in the form of concurrent acts can be justified. This research method uses a qualitative approach with normative juridical law design. Data collection techniques using library research Subjects library research law faculty of Semarang State University. Data analysis techniques: (1) presentation, (2) data reduction, and (3) collection and verification. The results of the study: (1) the form of criminal liability from the perpetrators of corruption in the form of a joint act is to follow the criminal procedure in the Criminal Code by dropping the absorption system which is made worse by the regulation contained in the Constitutional Court's decision in the results of the criminal chamber meeting of the Supreme Court of the Republic of Indonesia Tangerang No 10 concerning the application of concursus teachings precisely in the parallel act of corruption. Conclusions of the study that the doctrine of concursus results of the criminal chamber meeting of the Supreme Court of the Republic of Indonesia Tangerang has a legal basis that serves as a guideline or legal basis so that the action does not go outside the lines of statutory provisions in the implementation of decision making in imposing penalties for the perpetrators of acts corruption in the form of a parallel act.