Legal Regulations Regarding Criminal Acts Of Corruption Through Embezzlement Of State Finances In Indonesia

Abstract

Corruption remains one of the most persistent threats to state finance and national development
in Indonesia, with embezzlement committed by public officials constituting one of its most
common forms. This study aims to examine how Indonesian positive law regulates corruption
committed through the embezzlement of state finance and to identify the legal issues that arise
in its enforcement. This research uses a normative juridical method with a statutory approach
and a conceptual approach, analyzing Law Number 31 of 1999 as amended by Law Number 20
of 2001 concerning the Eradication of Criminal Acts of Corruption, particularly Articles 8, 9,
and 10, in relation to Articles 415-417 of the Indonesian Criminal Code (KUHP) and the
concept of state finance under Law Number 17 of 2003. The results show that the The legal
framework already provides a broader definition of “public official” and heavier criminal
sanctions than the Criminal Code, thus reflecting the principle of lex specialis and premium
remedium against corruption. However, enforcement still faces obstacles such as the difficulty
of proving intent, overlapping authority among law enforcement institutions, weak internal
control systems, and limited asset recovery mechanisms. The study concludes that
strengthening internal supervision, inter-agency synergy, whistleblower protection, and asset
recovery instruments is necessary to optimize the eradication of corruption committed through
the embezzlement of state finance in Indonesia.