KONSEP BARU PENGEMBALIAN KERUGIAN NEGARA DARI TINDAK PIDANA KORUPSI
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The new concept of returns losses state finance on corruption based on The Theory of Imprisonment for Non Payment of Fine, firstly came from Singapore state placed in the Criminal Procedure Code Singapore, and the Singapore Customs Act Chapter 70, 119, which requires the convicted person to pay losses to the state. Losses States referred to either a fine of the decision of the judge or of the money indemnity State then in that State applied The Imprisonment for Non Payment of Fine, so the convict is given a prison sentence must conform table the amount of loss Country / Region generated, the equivalent length of additional criminal the perpetrator of a crime, if it is applied in Indonesia is very effective at all, especially in the implementation of the compensation losses Country/Region due to corruption, so it will certainly bring a deterrent effect on criminals. In Indonesia, the the Parliament who make the policy of the legislature or make Act most pleased coupled with Criminal Provisions which adheres to sentencing by the deterrent effect which intends to apply the theory of retributive namely bringing the perpetrators to suffer a sentence for committing a crime, so it is no longer thinking about how to indemnification countries / areas due to a criminal act, by the offender.
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Buku
Barda Nawawi Arief, Masalah Penegakkan Hukum Dan Kebijakan Hukum Pidana Dalam Penanggulangan Kejahatan (Kencana Prenada Media Group 2004).
G. Peter Hoefnagels, The Other Side of Criminology: An Inversion of the Concept of Crime (Kluwer 1973).
Ian Dubar and Anthony Langdon, Though Justice: Sentencing and Penal Policies in the 1990s (Blackstone Press Limited 1998).
Jurnal
Nur Basuki Minarno, ‘Proses Penanganan Perkara dalam Tindak Pidana Korupsi (Tinj. Hukum Acara "Khusus” dalam Tindak Pidana Korupsi' (2002) 17 Yuridika.
Laman
Kejaksaan Agung Republik Indonesia, ‘Pemulihan Aset Negara Akibat Korupsi' (2011) <http://www.pusatpemulihanaset.kejaksaan.go.id/> accessed 12 February 2016.
Kompas Online, ‘Pemberantasan Korupsi Bukan Peintah Dunia' (2014) <http://id.berita.yahoo.com/sby-pemberantasan-korupsi-bukan-karena-perintah-dunia-070215083.html> accessed 28 February 2016.
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Metro TV Online, ‘Ketua PTUN Ditangkap Indikasi Korupsi' (2016) <http://news.metrotvnews.com/read/2015/07/09/145602/ketua-ptun-medan-yang-ditangkap-kpk-diduga-terima-suap-dari-pengacara.> accessed 18 January 2016.
Suara Merdeka Online, ‘Susno Cicil Uang Pengganti Kerugian Negara' (2016) 1 <http://www.suaramerdeka.com/v1/index.php/read/news/2013/05/24/158194/Susno-Cicil-Uang-Pengganti-Kerugian-Negara.> accessed 19 January 2016.
Perundang-undangan
Undang-Undang Nomor 81 Tahun 1981 Tentang Hukum Acara Pidana (Lembaran Negara Tahun 1951 Nomor 9, Tambahan Lembaran Negara Republik Indonesia Nomor 81).
Undang-Undang Nomor 15 Tahun 2006 Tentang Badan Pemeriksa Keuangan (Lembaran Negara Tahun 2006 Nomor 85, Tambahan Lembaran Negara Republik Indonesia Tahun 2006 Nomor 4654).
Undang –Undang Nomor 15 Tahun 2013 Tentang Perubahan Atas Undang-Undang Nomor 19 Tahun 2012 Tentang Anggaran Pendapatan Dan Belanja Negara Tahun 2013 (Lembaran Negara Tahun 2013 Nomor 108, Tambahan Lembaran Negara Republik Indonesia Nomor 5426).
Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah (Lembaran Negara Tahun 2014 Nomor 244, Tambahan Lembaran Negara Nomor 5587).
Undang-Undang Nomor 3 Tahun 2015 Tentang Perubahan Atas Undang-Undang Nomor 27 Tahun 2014 Tentang Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2015 (Lembaran Negara Tahun 2015 Nomor 44, Tambahan Lembaran Negara Nomor 5669).
