Legal Governance of State Financial Losses in Corruption Cases
Keywords:
Corruption, State Financial Loss, Legal Certainty, Institutional Accountability, Criminal CodeAbstract
The enactment of Law Number 1 of 2023 concerning the Indonesian Crimnal Code has reformed the regulation of corruption offenses, particularly the legal construction of state financial loss under Articles 603 and 604. Although previous studies have extensively examined state financial loss under the Corruption Eradication Law, limited attention has been devoted to the doctrinal im plications of the new Criminal Code for legal certainty, evidentiary standards, and institutional accountability. This study aims to analyze the legal construc tion, doctrinal developments, and regulatory implications of state financial loss within Indonesia’s reformed corruption law framework. A normative legal research method is employed using statutory, conceptual, and limited comparative approaches, supported by the analysis of primary, secondary, and tertiary legal materials. The findings demonstrate that Articles 603 and 604 reaffirm state financial loss as a fundamental element of corruption offenses while shifting the evidentiary focus toward actual, objectively measurable losses. This doctrinal development strengthens legal certainty, promotes more consistent judicial interpretation, and enhances institutional accountability through clearer evidentiary standards. However, effective implementation remains constrained by inconsistent audit methodologies, overlapping institutional authority, and divergent legal interpretations among law enforcement agencies. This study contributes to Indonesian corruption law by providing an integrated doctrinal analysis of the reconstruction of state financial loss and emphasizing the importance of legal harmonization, standardized audit mechanisms, and stronger institutional coordination to ensure transparent, accountable, and effective corruption law enforcement under the 2023 Criminal Code.
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