THE RESTITUTION OF STATE FINANCIAL LOSSES IN LAW ENFORCEMENT AGAINST CORRUPTION CRIME

Corruption is an extraordinary crime whose eradication must be carried out in an extraordinary way according to the procedure for returning and recovering State losses due to corruption. The objectives of this research are: To analyze the return of state losses in the process of law enforcement of corruption crimes, to analyze the recovery of state financial losses resulting from corruption crimes. The method of approach used in this research is normative juridical. Law enforcement in Indonesia, the return of state financial losses must be carried out, and in handling cases of corruption cases with the return of state financial losses, a statement of state losses from the Supreme Audit Agency is required, and there must also be a clear and accurate report so that it can be fulfilled that the state has suffered losses as a result of corruption cases. Law enforcers in recovering state losses due to corruption by maximizing the return of state losses by confiscating and tracing the assets of the defendant or convict, making the convict pay restitution, seeking public support for the eradication of corruption, equipping facilities and infrastructure for the eradication of corruption, regulating the authority of corruption eradication commission prosecutors and public prosecutors who are appointed and dismissed by the corruption eradication commission must be regulated strictly / based on the applicable law.