Simbolon, Daniel (2025) Alternatif Penyelesaian Hukum Pengembalian Hasil Tindak Pidana Korupsi Sebagai Dasar Pemulihan Keuangan Negara. S1 thesis, Universitas Kristen Indonesia.
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Abstract
Korupsi di Indonesia merupakan kejahatan luar biasa yang menimbulkan kerugian besar terhadap keuangan negara dan ketertiban sosial. Kendati pemerintah telah mengupayakan berbagai instrumen hukum, seperti Undang-Undang Pemberantasan Tindak Pidana Korupsi, efektivitas pemulihan kerugian negara masih jauh dari optimal. Data menunjukkan bahwa pengembalian kerugian negara dari 2020 hingga 2023 hanya mencapai Rp 24,8 triliun dari total kerugian Rp 168,46 triliun. Penelitian ini menggunakan pendekatan yuridis normatif dengan analisis kualitatif dengan teori keadilan dan teori kemanfaatan serta konsep keadilan Pancasila yang memadukan living law dengan nilai-nilai hukum prismatik sebagai pisau analisis. Selain itu, konsep negara hukum Pancasila menjadi landasan dalam merancang kerangka hukum yang adil dan efisien. Hasil penelitian menunjukkan bahwa mekanisme hukum pidana yang ada belum mampu sepenuhnya memulihkan keuangan negara akibat tindak pidana korupsi. Oleh karena itu, diperlukan pembaharuan hukum melalui pengaturan lebih tegas, seperti Rancangan Undang-Undang Perampasan Aset (RUU Perampasan Aset). RUU ini bertujuan untuk mempermudah penyitaan dan perampasan aset hasil tindak pidana tanpa memerlukan putusan pidana (Non-Conviction Based Asset Forfeiture). Selain itu, konsep Restorative Justice, Plea Bargaining, dan Deferred Prosecution Agreement juga diusulkan sebagai alternatif yang potensial untuk meningkatkan efektivitas pemulihan keuangan negara. Dengan pembaharuan hukum yang berlandaskan pada keadilan dan kemanfaatan, diharapkan pemulihan kerugian negara dapat lebih optimal, memberikan efek jera kepada pelaku, dan memperkuat kepercayaan publik terhadap sistem hukum. Kata Kunci : Korupsi, Pemulihan Keuangan Negara, Perampasan Aset / Corruption in Indonesia is an extraordinary crime that causes major losses to state finances and social order. Although the government has attempted various legal instruments, such as the Corruption Eradication Law, the effectiveness of recovering state losses is still far from optimal. Data shows that the recovery of state losses from 2020 to 2023 only reached IDR 24.8 trillion out of a total loss of IDR 168.46 trillion. This study uses a normative legal approach with qualitative analysis with the theory of justice and the theory of utility as well as the concept of Pancasila justice that combines living law with prismatic legal values as an analytical tool. In addition, the concept of the Pancasila rule of law is the basis for designing a fair and efficient legal framework. The results of the study show that the existing criminal law mechanism has not been able to fully recover state finances due to corruption. Therefore, legal reform is needed through stricter regulations, such as the Asset Confiscation Bill (RUU Perampasan Aset). This bill aims to facilitate the seizure and confiscation of assets resulting from criminal acts without requiring a criminal verdict (non-conviction-based asset forfeiture). In addition, the concepts of Restorative Justice, Plea Bargaining and Deferred Prosecution agreements are also proposed as potential alternatives to increase the effectiveness of state financial recovery. With legal reforms based on justice and benefit, it is hoped that the recovery of state losses can be more optimal, provide a deterrent effect on perpetrators, and strengthen public trust in the legal system. Keyword : Corruption, State Financial Recovery, Asset Forfeiture
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