Abstract:
The concept of punishment is not only emphasized to the subject of the
perpetrator, but also the consequences that can be caused need to be accounted.
What is the ideal form of punishment for perpetrators of corruption. Does it
really need extraordinary efforts to deal with this crime? This article was a type
of normative research. The approach used in normative research was the
statutory approach, which is an approach taken by examining all laws and
regulations related to the legal issues being handled. Refund of state financial
losses, especially corruption in Indonesia, is not easy and can be done. The
perpetrators of corruption have very strong access to a wide network of power
that is difficult for law enforcement to reach. This article describes the regulation
of the return of state financial losses due to criminal acts that can be carried
out through two legal instruments, namely criminal law instruments and civil
law instruments.
