Companies seem to push the boundaries of the law deliberately. Are these types of fines taken straight out of any "profits" by the accountants so I'm not sure

Companies seem to push the boundaries of the law deliberately. Are these types of fines taken straight out of any "profits" by the accountants so I'm not sure if they don't just effectively "expense" the cost of fines and consequently only pay 60-80% of them? It does seem high but then it depends on if they are consistently breaking the law. I'm sure these bodies came to a conclusion based on some sort of evidence to show damage to other businesses. How would you deter companies in a different way from breaking the law?