JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 141 Legal Uncertainty Regarding Abuse Of Authority That Is Harming State Finance In Indonesia Judith Sukmaningtyas Faculty of Law, Universitas Diponegoro, Semarang, Indonesia nicejudityas@gmail.com Nabitatus Sa’adah Faculty of Law, Universitas Diponegoro, Semarang, Indonesia nabitatussaadah@gmail.com Submitted: October, 14, 2021 Revised: October 23, 2021 Accepted: October 26, 2021 ABSTRACT This study aim s to disc uss issues regardi ng the legal certain ty of c rimi nal acts of abuse of authority an d problems regarding th e return of state financi al losse s in handling corruptio n cases in Indonesia. To examine these prob l ems, a normative ju ridical re search method was used using secondary leg al data consisting of p rima ry le gal material s and secon dary legal mate rials. Ba sed on the resu lts of th e study , it i s known that the handling of cases of Corruptio n Crimes cannot be separated from the influences of the bureaucracy and political factors, both from the legal provision s that go vern it and from unscrupulous government official s with strategic p osi tions in the Government who are perpetrato rs of abu se of authori ty that i s detrimental to finances. country . However, the re is a discrepancy in the regulati on regarding abuse of a uthori ty in the Law on government administra tion an d the Law on criminal a cts of corrup tion in Indonesia , especially in te rm s of recovering sta te financial losses. Keywords: Abuse of Authority; Corruption; Loss of State Finance. mailto:nicejudityas@gmail.com mailto:nabitatussaadah@gmail.com JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 142 INTRODUCTION Corruption in Indonesia is mostly carried out by unscrupulous public officials who have the authority to administer a country's bureaucracy(M. Aris Purnomo 2015). Corruption committed by these individuals by utilizing their authority for personal gain, this is what is called abuse of authority in criminal acts of corruption. Indonesia as a state of law, in which basically, the explanation of the 1945 Constitution regarding the Indonesian government system is explained that the Indonesian state is based on law (rechtsstaat) not based on mere power (machtsstaat), in this case it appears that the word "law" is used as the opposite of law. the word "power". But if power is all about suppression, intimidation, tyranny, violence and coercion, then the law can be used by certain parties who benefit themselves but can harm others. In the 1945 Constitution of the Republic of Indonesia, there are legal principles related to the Law and Political System, including; The legal principles of a unitary state, the legal principles regarding regional government, the legal principles of sovereignty in the hands of the people are implemented according to the Constitution, the legal principles of the Indonesian state are the rule of law, and the legal principles concerning the power of the state government1. There are several factors that still indirectly affect law enforcement in Indonesia. The interests of certain groups or groups of political elites are one of these factors. Whereas the Law Enforcement Apparatus (APH) should be independent and in handling a case, it should not be influenced by certain political interests. Talking about corruption cases in Indonesia is still the main concern of law enforcers and non-governmental organizations in Indonesia, such as Indonesia Corruption Watch (ICW), which has been intensively highlighting the issue of corruption in Indonesia. Starting from corruption committed at the rural level to the national level, ranging from small state losses to large state losses. Data released by the Corruption Eradication Commission shows that corruption in Indonesia is still a lot going on, as can be seen in the following statistics: 1 Simamora, Janpatar. "Tafsir Makna Negara Hukum dalam Perspektif Undang-Undang Dasar Negara Republik Indonesia Tahun 1945." Jurnal Dinamika Hukum 14.3 (2014): 547-561. JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 143 Chart 1: Statistics on Corruption Crimes in Indonesia in 2018-2021 Source: KPK(KPK 2021) Based on the data above, it is true that the quantity of corruption crimes from 2018 to 2021 has decreased, but when viewed in terms of the quality of criminal acts committed when the country of Indonesia and even the world is in a pandemic situation as it is today, it can be stated that The quality of corruption is currently very high compared to previous years. However, the handling of corruption cases is often constrained by the question of whether it is true that someone suspected of committing a criminal act of corruption really intends or is just negligence so that his actions are included in the crime of corruption, whether because of his actions the state is harmed, whether the state losses are refunded. can erase someone's mistakes2. There is a provision that can more or less affect the handling of cases, in this case the corruption case, namely Law Number 30 of 2014 concerning Government Administration. In legal construction, Law Number 30 of 2014 concerning Government Administration is the material law of the State Administrative Law. Citizens can file a lawsuit against the 2 Simamora, Janpatar. "Tafsir Makna Negara Hukum dalam Perspektif Undang-Undang Dasar Negara Republik Indonesia Tahun 1945." Jurnal Dinamika Hukum 14.3 (2014): 547-561. 736 718 477 131 0 100 200 300 400 500 600 700 800 2018 2019 2020 2021 Corruption Crimes JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 144 Decisions and/or Actions of the Agency and/or Government Officials to the State Administrative Court. If it is related between Law Number 30 of 2014 concerning Government Administration and Law Number 31 of 1999 concerning Eradication of Criminal Acts of Corruption in conjunction with Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999, on the one hand law enforcement must still be carried out, in this case the eradication of Corruption Crimes, but on the other hand there are considerations to review whether the actions of an official is a criminal act or merely an administrative error that has the potential to cause state losses, where if the actions of an official because of an administrative error or negligence resulting in state losses, the state losses can be recovered by being returned to the state with a certain mechanism and the official is not subject to a crime. Meanwhile, it is clearly regulated in Article 4 of Law Number 31 of 1999, that the return of state financial losses or the state's economy does not eliminate the punishment of the perpetrators of criminal acts as referred to in Article 2 and Article 3. several stages to explore the forms of errors of officials who have certain authorities. Through this paper, we will discuss the effectiveness of Law Number 30 of 2014 with law enforcement, in this case handling cases of Corruption Crimes. Based on the description above, this research will specifically discuss two problems. The first problem is what is the background of the enactment of Law Number 30 of 2014 concerning Government Administration and its relation to Law Number 31 of 1999 concerning Eradication of Criminal Acts of Corruption? and the second problem is how to prevent law enforcement related to Corruption Crimes from being hampered by the mechanism as stipulated in Law Number 30 of 2014? METHOD That the method used in this research is a normative juridical approach, which is an approach that refers to the law and legislation using a statutory approach3. This study uses 3 Benuf, Kornelius, and Muhamad Azhar. "Metodologi Penelitian Hukum sebagai Instrumen Mengurai Permasalahan Hukum Kontemporer." Gema Keadilan 7.1 (2020): 20-33. JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 145 secondary legal data consisting of primary legal materials, namely legislation, namely Law Number 30 of 2014 concerning Government Administration and its relation to Law Number 31 of 1999 concerning Eradication of Criminal Acts of Corruption and secondary legal materials, namely literature related to research problem. The data and legal materials were obtained through literature study4. In this paper, descriptive analytical research specifications are used and through library research methods (primary, secondary and tertiary legal materials) with qualitative analysis. RESULTS AND DISCUSSIONS Study of Abuse of Authority as regulated in the Prevailing Laws Before examining further, the abuse of authority regulated in Indonesia, it is necessary to first put forward several theories that are used as the basis for the analysis in this discussion, the first is the legal system theory proposed by Lawrence M. Friedman, a legal sociologist from Stanford University, there are 4 (four) main elements of the legal system, namely the legal structure, legal substance, and legal culture5. According to Lawrence M. Friedman, the success or failure of law enforcement depends on the substance of the law, the structure of the law/legal institutions, and the legal culture. The first theory, namely Legal Substance in Lawrence M. Friedman's theory, is referred to as a substantial system that determines whether or not the law can be implemented. Substance also means the products produced by people who are in the legal system which includes the decisions they make, the new rules they make6. The second theory is the Legal Structure / Legal Institution, this is referred to as a structural system that determines whether or not the law can be implemented properly. The authority of law enforcement agencies is guaranteed by law, so that in carrying out their duties and responsibilities, they are free from the influence of government power and other 4 Sonata, Depri Liber. "Metode Penelitian Hukum Normatif dan Empiris: Karakteristik Khas dari Metode Meneliti Hukum." Fiat Justisia Jurnal Ilmu Hukum 8.1 (2014): 15-35. 5 Friedman, M. Lawrence. American Law An Introduction (Second Edition). Jakarta: PT. Tatanus, 2011 6 Gumbira, Seno Wibowo, Adi Sulistiyono, and Soehartono Soehartono. "and, the, to, of Arbitration and Alternative Dispute Resolution Outside the Court According to Law Number 14 of 2001 On Patent." Hang Tuah Law Journal (2020): 101-117. JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 146 influences. The law cannot run or be upright if there are no credible, competent, and independent law enforcement officers. The third theory, namely Legal Culture / Legal Culture, is the human attitude towards the law and the legal system-beliefs, values, thoughts, and expectations. Legal culture is the atmosphere of social thought and social forces that determine how the law is used, avoided, or abused. Associated with the legal system in Indonesia, Friedman's theory can be used as a benchmark in measuring the law enforcement process in Indonesia. That the basic ideas contained in the 1945 Constitution must be used as principles or parameters in the formation of any laws, equality between state institutions, democratic relations between the central and regional governments, Human Rights (HAM) which include social, economic rights, law, and development must be used as a source as well as a parameter in examining the substance of the bill or law that will be formed7. Cybernetics theory proposed by Talcott Parsons. According to Talcott Parsons that community life is an interrelated system, and consists of 4 (four) subsystems, namely the Economic Sub-system, the Political Sub-system, the Social Sub-system, and the Cultural Sub- system8. The economic sub-system functions as a systematic adaptation to all processes of people's lives (economic, political, social, cultural). The Political Sub-system functions to achieve the goal (goal pursuance) which is to encourage citizens to respect legal rules and values. The Social Sub-system functions as an integration, namely creating a harmonious relationship between the legal process and the social system in society. The Culture sub- system functions to maintain a pattern of behavior (pattern maintenance) with positive community life values. The four sub-systems are interrelated and have 2 (two) currents, namely the Energy Flow which is pointing upwards, which is getting bigger and getting smaller and smaller, and the Flow of Information which is pointing upwards is getting smaller and getting smaller and smaller. The theory put forward by Talcott Parsons basically suggests that the law in society is not autonomous because its enforcement is always influenced by non-legal factors, namely economic, political, social and cultural factors. 7 Mustaghfirin, H. "Sistem Hukum Barat, Sistem Hukum Adat, Dan Sistem Hukum Islam, Menuju Sebagai Sistem Hukum Nasional Sebuah Ide Yang Harmoni." Jurnal Dinamika Hukum 11 (2011): 89-95. 8 Badriyah, Siti Malikhatun. "Pemuliaan (Breeding) Asas-asas Hukum Perjanjian dalam Perjanjian Leasing di Indonesia." Yustisia Jurnal Hukum 1.2 (2012). JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 147 Based on the theoretical description above in relation to the regulation regarding abuse of authority regulated in the laws and regulations in Indonesia, that as in the preamble to Law Number 30 of 2014, there are several considerations, namely in order to improve the quality of government administration, agencies and/or officials. government in exercising authority must refer to the general principles of good governance and based on the provisions of laws and regulations, that in order to solve problems in the administration of government, regulations regarding government administration are expected to be a solution in providing legal protection, both for citizens and government officials. , that in order to realize good governance, especially for government officials, the law on government administration becomes the legal basis needed to base the decisions and/or actions of government officials to to meet the legal needs of the community in the administration of government. Article 1-1 states that government administration is the procedure for making decisions and/or actions by government agencies and/or officials. Meanwhile, what is meant by government administrative actions as referred to in Article 1-8 are actions by government officials or other state administrators to take and/or not to take concrete actions in the context of administering the government. As in the general explanation of Law Number 30 of 2014 it is stated that in accordance with the provisions of Article 1 paragraph (2) of the 1945 Constitution of the Republic of Indonesia, sovereignty rests with the people and is implemented according to the Constitution. Furthermore, according to the provisions of Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, the state of Indonesia is a state of law. This means that the system of administering the government of the Republic of Indonesia must be based on the principle of people's sovereignty and the principle of the rule of law. In order to guarantee protection for every citizen, this law allows citizens to file objections and appeals against decisions and/or actions, to the Agency and/or Government Officials or superiors of the officials concerned. Citizens can also file a lawsuit against the Decisions and/or Actions of Government Agencies and/or Officials to the State Administrative Court, because this law is a material law of the State Administrative Court system. This law is the legal basis for the administration of government in an effort to improve good governance and as an effort JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 148 to prevent the practice of corruption, collusion, and nepotism. Thus, this law must be able to create a better, transparent and efficient bureaucracy. This law is intended not only as a legal umbrella for the administration of government, but also as an instrument to improve the quality of government services to the community so that the existence of this law can truly realize good governance for all government agencies or officials at the center and regions. Whereas the scope of government administration arrangements in Law Number 30 of 2014 in Article 4, covers all activities: Government agencies and/or officials who carry out government functions within the scope of executive institutions, government agencies and/or officials who carry out government functions within the scope of institutions judicial bodies and/or Government Officials who carry out Government functions within the scope of legislative institutions, other Government Agencies and/or Officials who carry out Government functions as mentioned in the 1945 Constitution of the Republic of Indonesia and/or Laws. Regarding the abuse of authority, as regulated in Article 17 of Law no. 30 of 2014 that Government agencies and/or officials are prohibited from abusing their authority. Prohibition of abuse of authority includes prohibition of exceeding authority, prohibition of mixing authority, and/or prohibition of acting arbitrarily. Article 18 states that the Agency and/or Government Officials are categorized as exceeding authority if the decisions and/or actions taken are contrary to the provisions of the laws and regulations. Furthermore, regarding the mechanism for determining whether there is abuse of authority or not, it is regulated in Article 19, namely being tested through the Court. As for the supervision of the abuse of this authority, it is not necessarily carried out by law enforcement officers such as the Police, the Prosecutor's Office, or the KPK, but by the government's internal control apparatus first or abbreviated as APIP, as regulated in Article 20. there are no errors, there are administrative errors, there are administrative errors that cause state financial losses. Here we will focus on those that cause state financial losses. Based on Article 20 paragraph (4), it is stated that if the results of supervision from the government's internal apparatus are in the form of administrative errors that cause state JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 149 financial losses, no later than 10 (Ten) working days as of the decision and issuance of the results of supervision. In paragraph (5) it is stated that the refund of state losses as referred to in paragraph (4) is charged to the Government Agency if the administrative error occurs not because of an element of abuse of authority. Whereas in paragraph (6) it is stated that the refund of state losses as referred to in paragraph (4) is charged to Government Officials if the administrative error occurs due to an element of abuse of authority. If we look closely, Article 20 paragraph (6) states that there is an element of abuse of authority. Of course, it is not immediately determined by APIP alone, but through the State Administrative Court, as stated in Article 21, namely the Court has the authority to accept, examine, and decide whether or not there is an element of abuse of authority committed by government officials, which within 21 (twenty one) days the Court is obliged to decide the case. Whereas the assessment of an act or action, whether it is an abuse of authority or not, has been transferred to the State Administrative Court to be tested first, it is not directly handled by law enforcement officers, namely investigators at the Prosecutor's Office, the Police, and the Corruption Eradication Commission (KPK). This certainly extends the time and path of handling findings related to allegations of abuse of authority which are included in the category of corruption. Law Enforcement related to Abuse of Authority by State Officials in relation to State Financial Losses Talking about law enforcement, first we will discuss the function of law. That the function of the law is broad, depending on the objectives of general law and the specific objectives to be achieved. The following is a description of the legal functions, among others: a) The function of law as a tool of social control. This function as a means of social control, can be explained as a function to determine which behavior is considered a deviation from the rule of law, and what sanctions or actions are taken by law in the event of such deviation. b) The function of law as a tool of social engineering. This function makes the law a tool to change society, in the sense that the law may be used as a tool or agent JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 150 of change, or a pioneer of desired social change as previously planned. who still live by tradition) towards modern society following the development of culture due to the development of science. c) The function of law as a symbol. A function that provides legal symbols so that people can more easily understand what is allowed and what cannot be done in the community. d) The function of law as, a political instrument. This function is carried out by the government for the benefit of the people of the nation and state in running the government while still relying on the constitution as the main basis. e) The function of law as an integrator. Function to resolve conflicts that exist in the community9. All of the above legal functions can also be expected to realize the social function of law. According to Joseph Raz, legal functions are divided into: a) Primary direct functions, which include preventing certain actions and encouraging certain actions, providing facilities for private plans, providing services and redistribution of goods, resolving disputes outside the regular channels. b) Secondary direct functions, including procedures for changing the law and procedures for implementing the law. c) Indirect functions, including this indirect legal function, strengthen or weaken the tendency to respect certain moral values10. Responsible (accountable) and transparent law enforcement can be interpreted as an effort to implement law enforcement that can be accounted for to the public, nation and state related to the existence of legal certainty in the applicable legal system, also related to the benefits of law and justice for the community, and no less important is accountability to God Almighty. The law enforcement process cannot be separated from the legal system itself. Everyone probably already knows or at least has heard that "everyone is equal before the 9 Jayadi, Ahkam. Memahami tujuan penegakan Hukum. Yogyakarta: Genta Publishing, 2015. 10 Rahardjo, Satjipto. Ilmu Hukum. Bandung: PT. Citra Aditya Bakti, 2014 JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 151 law". However, how many people have understood what it means and how to implement it in the practice of the legal life of our country in general and the world of justice in particular11. Regarding the return of state financial losses as stated in Article 20 paragraph (6), when it is associated with Article 4 of Law Number 31 of 1999 concerning the Eradication of Corruption Crimes, of course it seems out of sync. On the one hand, with the return of state financial losses, it is considered that there is no criminal act but merely an administrative error, which error will be erased along with the return of state financial losses(Rina Arum Prastyanti, Margaretha Evi Yuliana 2019). On the other hand, Article 4 of Law no. 31 of 1999 states that the return of state financial losses does not eliminate the punishment of the perpetrators of criminal acts. This will also be a gap for government officials who actually intend to commit criminal acts of corruption but can take refuge with Law Number 30 of 2014 if their actions or actions have been monitored by law enforcement officers, including investigators at the Prosecutor's Office, the Police, and CCP12. That to find a solution or the best way for law enforcement and the realization of legal certainty is certainly not easy. The law, which has been drafted in such a way by the legislature together with the President, still has gaps in it which of course cannot be ignored if one really wants to realize legal certainty and the running of good governance. This is where the legal function must be realized as a tool of social control (as a tool of social control), a function to determine which behavior is considered a deviation from the rule of law, and what sanctions or actions are taken by law in the event of such deviation, and Law as, a political instrument, functions carried out by the government for the benefit of the people of the nation and state in running the government while still relying on the constitution as the main basis. 11 Satria, Hariman. "Restorative Justice: Paradigma Baru Peradilan Pidana." Jurnal Media Hukum 25.1 (2018): 111-123. 12 Marthin; Salinding, Marthen B.; Akim, Inggit. "Implementasi Prinsip Corporate Social Responsibility (CSR) Berdasarkan Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas." J. Priv. & Com. L. 1 (2017): 111. JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 152 If we look at Article 3 of Law Number 31 of 1999, namely "Every person with the aim of benefiting himself or another person or a corporation, abuses the authority, opportunity, or means available to him because of a position or position that can harm state finances or the country's economy", with Article 21 paragraph (1) of Law Number 30 of 2014 namely "The court has the authority to receive, examine, and decide whether or not there is an element of abuse of authority committed by government officials", can be interpreted as having the same meaning. So that first the role is the Government Internal Supervision Apparatus (APIP) and then the State Administrative Court to examine the abuse of authority, while the role of investigators to find out whether or not there is a criminal act of corruption seems slightly sidelined. The mechanism related to handling the mistakes of a government official and handling if there is a state financial loss as regulated in Law Number 30 of 2014 should not conflict with the spirit of eradicating corruption as regulated in Law Number 31 of 1999 and its amendments, namely Law Number 20 2001. If there are reports or complaints from the public or non-governmental organizations to law enforcement officials, which report indications of irregularities or acts of corruption by government officials, the handling is directly carried out by law enforcement officers, both investigators at the Prosecutor's Office, the Police, as well as the KPK. The procedure to find out the abuse of authority or not through the Government Internal Supervisory Apparatus (APIP), which must then be tested again at the State Administrative Court should be simplified, so that case handling does not take a long time and a lengthy procedure. Likewise, it is also related to Article 20 paragraph (6) of Law Number 30 of 2014 with Article 4 of Law Number 31 of 1999 concerning the Eradication of Criminal Acts of Corruption, so that it is synchronized because returning state financial losses does not eliminate the punishment of criminal acts. Although the official has returned state financial losses, but because his actions include abuse of authority as referred to in Article 3 of Law Number 31 of 1999, the official must immediately proceed with the legal process until it is submitted to the Corruption Court, for the sake of realizing legal certainty. JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 153 The abuse of authority by state officials, in this case the government apparatus, can be very detrimental to state finances. For example, when there is an issue where an entrepreneur must make a permit, for example a business license, but in the process of making the permit, the state administrator makes it difficult by asking for a sum of money in return so that the process of obtaining the business license can be fast, even though this action has the potential to harm state finances later, if the business license is a business that is detrimental to the general public, such as a mining business that is detrimental to the social environment or other businesses that are detrimental to the general public. This is an example of abuse of authority that is detrimental to state finances. CONCLUSION That the handling of corruption cases cannot be separated from the influence of the bureaucracy and political factors, both from the legal provisions that govern it and from government officials with strategic positions in government who are the perpetrators of the abuse of authority referred to in the Criminal Act. Corruption. However, when it is understood the meaning of abuse of authority is regulated in the government administration law. The rules in the government administration law stipulate that the return of state financial losses is considered not to be a criminal act but merely an administrative error, which error will be erased along with the return of state financial losses. Meanwhile, the Corruption Law stipulates that the return of state financial losses does not eliminate the punishment of the perpetrators of criminal acts. So it is necessary to synchronize rules and law enforcement regarding criminal acts of abuse, especially when the action is carried out by government officials who are detrimental to state finances, this is intended for the realization of legal certainty. BIBLIOGRAPHY Badriyah, Siti Malikhatun. "Pemuliaan (Breeding) Asas-asas Hukum Perjanjian dalam Perjanjian Leasing di Indonesia." Yustisia Jurnal Hukum 1.2 (2012). Benuf, Kornelius, and Muhamad Azhar. "Metodologi Penelitian Hukum sebagai Instrumen JPCL 5(2) (2021) 141-154 JOURNAL OF PRIVATE AND COMMERCIAL LAW https://journal.unnes.ac.id/nju/index.php/jpcl Available Online at: https://journal.unnes.ac.id/nju/index.php/jpcl/ JP JP JP CL JP 154 Mengurai Permasalahan Hukum Kontemporer." Gema Keadilan 7.1 (2020): 20-33. Friedman, M. Lawrence. American Law An Introduction (Second Edition). Jakarta: PT. Tatanus, 2011 Gumbira, Seno Wibowo, Adi Sulistiyono, and Soehartono Soehartono. 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