In the Company, embezzlement crimes committed by employees often occur. Therefore, this crime needs to be considered to minimize this crime from recurring. embezzlement in the Company according to the rule of law in Indonesia can be punished. The formulation of the problem of this disscription is how the application of criminal law to the perpetrators of embezzlement in the Company according to Positive Law in Indonesia and Legal Protection for victims and perpetrator responsibility in Decision Number XX/Pid.B/2019/PN Kbu.This research is a normative legal research with a case approach. The data used is secondary data in the form of primary legal materials. The Criminal Code, Decision Number XX/Pid.B/2019/PN Kbu secondary legal materials obtained from books and related literature, then all legal materials are compiled and analyzed.From the results of the research, it can be concluded that the legal protection of victims of embezzlement in office is regulated in Article 374 of the Criminal Code and Law 13 of 2003 Regulation of Law 40 of 2007 concerning Limited Liability Companies, and the application of law by judges in Decision Number XX/Pid.B/2019/PN Kbu is not appropriate because the defendant should have been punished with the maximum threat for embezzling the company.