Abstract

The criminal policy of returning state financial losses to corporations as perpetrators of corruption in state financial losses is regulated as additional criminal sanctions in the form of confiscation of goods and payment of replacement money in Article 18 paragraph (1) letter a and letter b of Law Number 31 of 1999 as amended by Law Number 20 of 2001 concerning the Eradication of Corruption Crimes. The purpose of this study is to find out how the legal implications of the criminal policy of returning state financial losses by corporations as perpetrators of criminal acts of corruption are. This research includes normative legal research with several approaches, namely; Historical approach, statutory approach, case approach, and conceptual approach. The results of this study show that the existing criminal policy for recovering state financial losses still has various legal implications which result in non-optimal efforts to recover state financial losses due to corruption in state financial losses committed by corporations.

Highlights

  • Corruption is a crime that has multidimensional negative implications, one of which and the most important is the emergence of state financial losses and the obstruction of the continuity of national development so that it hinders efforts to create a just and prosperous society based on Pancasila and the 1945 Constitution

  • In the context of Indonesia, corruption itself was originally a legal term that was only limited to state financial losses, so that the focus of the regulation on corruption was a special form of corruption, namely those involving state or regional financial losses or entities. other laws that use capital and or other concessions from the community (Hamzah, 1984)

  • The purpose of this study is to find out how the legal implications of the criminal policy of returning state financial losses by corporations in criminal acts of corruption to efforts to recover state financial losses

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Summary

Introduction

Corruption is a crime that has multidimensional negative implications, one of which and the most important is the emergence of state financial losses and the obstruction of the continuity of national development so that it hinders efforts to create a just and prosperous society based on Pancasila and the 1945 Constitution. In addition to the principal criminal sanctions of fines, corporations may be subject to additional criminal sanctions in the form of confiscation of goods and payment of replacement money as regulated in Article 18 paragraph (1) letters a and b of the PTPK Law. The additional criminal sanction for confiscation of goods and payment of replacement money is a criminal policy intended to restore state financial losses due to corruption in state financial losses committed by perpetrators of criminal acts, including corporations. The criminal policy of returning state financial losses by corporations in criminal acts of corruption in the PTPK Law still sets aside various problems which have implications for the non-optimal effort to recover state financial losses by corporations that commit corruption crimes related to state financial losses. Tertiary legal materials are legal materials that provide instructions or explanations of secondary legal materials that can come from dictionaries, both legal and non-legal, encyclopedias in the field of law, and internet sites related to research problems

Philosophical Basis for Returning State Financial Losses
Legal Implications
Findings
Conclusion
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