SANKSI TINDAK PIDANA KORUPSI DITINJAU DARI TEORI TA’ZIR DAN IMPLIKASINYA TERHADAP PENYELENGGARAAN NEGARA

Thessa Nada Lorenza, S.H, NIM.: 23203012065 (2025) SANKSI TINDAK PIDANA KORUPSI DITINJAU DARI TEORI TA’ZIR DAN IMPLIKASINYA TERHADAP PENYELENGGARAAN NEGARA. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Corruption in Indonesia remains a grave threat to economic stability and the integrity of state administration. Although punitive regulations have been implemented through the Anti-Corruption Law (UU Tipikor), the effectiveness of state financial loss recovery (asset recovery) remains critically low due to a heavy reliance on the in personam sentencing system. There is a significant gap between legal texts and the reality of law enforcement, particularly regarding complex asset forfeiture mechanisms. Based on this background, this research formulates two problems: (1) Why the implementation of corruption sanctions in Indonesia's legal regulations has not yet established an effective legal framework for asset recovery; and (2) What are the implications of applying Ta’zīr principles in sentencing policies toward the transformation of integrity and accountability in state administration. Therefore, this research aims to analyze the structural weaknesses of corruption sanction regulations in Indonesia within the context of asset recovery and to formulate the strategic implications of applying Ta’zīr principles as an Islamic legal solution for improving the state administration system. This study is a normative legal research (library research) that collects data through literature reviews and analyzes it qualitatively. This research utilizes Hans Kelsen’s Pure Theory of Law to dissect the validity and effectiveness of positive legal norms, as well as the Ta’zīr Theory, focusing on the principles of Radd al-Mazālim (restoration of rights) and Tashhīr (public shaming) as analytical tools in Islamic law. The results indicate that the ineffectiveness of asset recovery in Indonesia is caused by the absence of adequate Non-Conviction Based (NCB) regulations within the Anti-Corruption Law. The application of Ta’zīr principles through the Radd al-Mazālim mechanism provides legitimacy for the state to conduct progressive asset forfeiture without awaiting a physical criminal conviction. The implications for state administration include the creation of an integrity culture transformation through Tashhīr social sanctions and the strengthening of fiscal accountability through the optimization of state loss recovery, which ultimately supports the realization of clean government (Good Governance).

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