Corruption is a form of economic crime that causes losses to state finances and places these losses as a material element that must be proven at trial. In criminal acts that are classified as material offenses, the loss of material elements in the act committed is the reason for the abolition of criminal liability. However, on a practical level, perpetrators of criminal acts of corruption who have recovered state financial losses are still burdened with criminal responsibility based on Decision Number: 15/Pid.Sus-TPK/2022/PN.TPG. Departing from this background, this article aims to find out: what is the existence of the crime of returning state financial losses, what is the chronology of the a quo decision, and what is the ratio of decisions of the panel of judges in deciding the a quo case. This paper is a form of normative legal research that uses three types of approaches in conducting analysis. The approaches in question are: statutory approach, conceptual approach, and case approach. The results of the analysis of the three formulations raised in this paper are as follows: First, the crime of returning state financial losses is placed as an additional crime in the Indonesian criminal law instrumentarium. Second, those convicted of criminal acts of corruption based on Decision Number: 15/Pid.Sus-TPK/2022/PN.TPG legally without any doubt have violated the provisions contained in Article 2 paragraph (1) of the Law on the Eradication of Corruption Crimes. Third, based on the examination at trial, the prosecutor's indictment, and the deliberations of the panel of judges, the perpetrators of criminal acts of corruption are sentenced to prison, fines, and restitution of state financial losses.