Abstract
In Indonesia, corruption has been going on for a long time. It has touched almost all sectors of societal life. So far, there are already efforts to eradicate the act of corruption, though they are working very slowly. There are inadequate legal instruments to eradicate corruption. Thus, to resolve this, the restorative justice philosophy should be applied. The restorative justice approach is not impossible to be applied in punishing corruption perpetrators in Indonesia. The research problem of this paper is: How is the application of restorative justice as an implementation of the ultimum remedium in the effort to recover state financial assets as a method to punish corruption perpetrators? This was normative legal research with philosophical and conceptual approaches. Results show that the application of restorative justice as an implementation of ultimum remedium to return state financial assets to punish corruption perpetrators may be implemented by strengthening norms on returning state losses. This can be carried out by changing the sanction of fines from an additional sanction into a principal sanction. Then, to anticipate perpetrators who cannot repay those losses, the concept of forced labor may be applied to punish corruption perpetrators.
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