Analisis Yuridis Penyitaan Aset Tindak Pidana Korupsi Oleh KPK Dalam Rangka Penyelamatan Kerugian Keuangan Negara

Samosir, Kerenhapukh (2026) Analisis Yuridis Penyitaan Aset Tindak Pidana Korupsi Oleh KPK Dalam Rangka Penyelamatan Kerugian Keuangan Negara. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Indonesia sebagai negara hukum menghadapi tantangan serius dalam pemberantasan Tindak Pidana Korupsi yang berdampak langsung pada kerugian keuangan negara. Korupsi dikategorikan sebagai extraordinary crime sehingga memerlukan upaya penegakan hukum yang luar biasa, salah satunya melalui penyitaan aset hasil Tindak Pidana Korupsi oleh Komisi Pemberantasan Korupsi (KPK). Penyitaan aset tidak hanya berfungsi sebagai alat pembuktian, tetapi juga sebagai instrumen penting dalam upaya penyelamatan dan pemulihan kerugian keuangan negara. Permasalahan dalam penelitian ini dirumuskan sebagai berikut: pertama, bagaimana pelaksanaan aturan penyitaan aset Tindak Pidana Korupsi oleh KPK dalam upaya menyelamatkan kerugian keuangan negara; dan kedua, sejauh mana efektivitas Tindakan penyitaan aset oleh KPK dalam memulihkan kerugian keuangan negara. Metode penelitian yang digunakan adalah penelitian hukum yuridis normative dengan pendekatan perundang-undangan dan konseptual. Data diperoleh melalui studi kepustakaan terhadap bahan hukum primer dan sekunder. Hasil penelitian menunjukkan bahwa secara normatif KPK telah memiliki kewenangan yang kuat dalam melakukan penyitaan aset tindak pidana korupsi. Namun, dalam praktiknya efektivitas penyitaan aset masih menghadapi berbagai kendala, seperti keterbatasan pelacakan aset, perbedaan penafsiran hukum, dan rendahnya tingkat pengembalian kerugian negara. Oleh karena itu, diperlukan penguatan regulasi, optimalisasi kerja sama antar lembaga, serta peningkatan mekanisme asset recovery guna mewujudkan kepastian hukum dan efektivitas pemulihan kerugian keuangan negara. / Indonesia, as a state governed by the rule of law, continues to faces serious challenges in combating corruption, which directly causes substantial state financial losses. Corruption is categorized as an extraordinary crime, thereby requiring extraordinary law enforcement measures. One of the most significant measures is the seizure of assets derived from corruption crimes by Corruption Eradication Commission (KPK). Asset seizure functions not only as an evidentiary tool in criminal proceedings but also as strategic mechanisms for safeguarding and recovering state financial losses. This research examines two primary issues: first, the implementation of legal regulation concerning asset seizure in corruption cases conducted bt the KPK; and second, the extend to which such asset seizure if effective in restoring state financial losses. The research adopts a normative juridicial method, employing statutory and conceptual approaches. Data are obtained through a comprehensive literature review of primary and secondary legal materials. The findings demonstrate that, from a normative standpoint, the KPK is vested with strong legal authority to carry out asset seizure in corruption cases. Nevertheless, in practice, the effectiveness of asset seizure remains constrained by several obstacles, including limitations in asset tracing, inconsistencies in legal interpretation, and the low rate of asset recovery. Therefore, strengthening the regulatory framework, enhancing inter-agency cooruption, and optimizing asset recovery mechanisms are essential to achieve legal certainty and improve the effectiveness of recovering state financial losses in Indonesia.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHutahaean, ArmunantoNUPTK6443754655130123UNSPECIFIED
Thesis advisorLengkong, Lonna YohanesNUPTK8033759660130223UNSPECIFIED
Subjects: LAW
LAW > Law in general. Comparative and uniform law. Jurisprudence > Legal education
LAW > Religious law in general. Comparative religious law. Jurisprudence > Interdisciplinary discussion of subjects > Criminal law and procedure
LAW > Religious law in general. Comparative religious law. Jurisprudence > Interdisciplinary discussion of subjects > Civil law (General)
Divisions: FAKULTAS HUKUM > Ilmu Hukum
Depositing User: Ms Kerenhapukh Samosir
Date Deposited: 01 Jul 2026 09:03
Last Modified: 01 Jul 2026 09:03
URI: http://repository.uki.ac.id/id/eprint/22354

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