APPLICATION OF INTEREST IN THE DECISION CORRUPTION 

PREPARED BY: H. SANTHOS WACHJOE P, SH.MH

Judicial Judge at the Supreme Court

APPLICATION OF INTEREST IN THE DECISION CORRUPTION

(A constructive thinking)

BY: H. SANTHOS WACHJOE P, SH.MH

A. INTRODUCTION

Law and justice are two (2) things that are not integral to law enforcement efforts in Indonesia. It must be recognized that it is still a transition period from the enactment of the Dutch legal system into the national legal system of Indonesia, as evidenced by the ratification of a wide range of legislation.

Indonesia as a State law should certainly strive to make the law as a commander in the country's development. According to Parsons, the main function of a legal system that is integrative means to reduce the elements of potential conflict in society and to smooth the process of social interaction. By complying with the legal system, the system of social interaction will function properly, without the possibility turned into overt or covert conflict is chronic. For the legal system can run integrative function effectively, according to Parsons, there are four issues that must be solved first, namely:

• Legitimacy, which will be the basis for the observance of the rules;

• Interpretations, which will comes to the determination of the rights and obligations of subjects, through the process of laying down certain rules;

• The sanctions, which confirms sanctions if that would arise if there is compliance and what sanctions will arise if there is binding to the rule, and also confirms who will impose sanctions;

• Jurisdiction, which sets the lines of authority ruling upholding the norms of law;

• Viewed from the perspective of the effectiveness of integrative function Parsons apparently legal system in Indonesia is still facing serious problems both in terms of aspects of legitimacy, interpretation, penalties and jurisdiction. From the aspect of legitimacy, until now the executive, legislative, and judicial branches of government are still experiencing a crisis of legitimacy. Although the executive and legislative bodies should be formed by the process of democratic elections in 2004 is expected to boost the legitimacy of both institutions, but in reality the executive and legislative institutions democratically elected does not necessarily raise the legitimacy of the two institutions. People are still waiting for evidence the performance of the executive and legislative practice. The level of legitimacy of the executive and legislative institutions depends on the ability of both institutions in meeting the aspirations of the people and address the real problems facing our nation in order to get out of the crisis towards a better life in the future. While the judiciary that occupies a central position in law enforcement authority experienced a process of reduction, because the decisions away from a sense of justice and are not restricted to the practice of so-called "judicial mafia". In addition judiciary experiencing the pressures of the political forces and the intervention of other powers. While the independence of the judiciary is in the process of growth with various barriers in the field of human resources and supporting facilities.

• .From the aspect of interpretation is necessary to reorient so that the rights of the people as subjects put forward, so that the people really become stakeholders sovereign. Respect for the rights of the people in a democratic society not only be interpreted in the political process is the General Elections, but also economic and social rights and others who poured into public policy in favor of the people. Thus the people's participation in the implementation of public policies to fulfill its obligations get motivated, including in implementing the rule of law.

• From the aspect of sanctions is very important to do now is certainty competent institutions to apply sanctions, be consistent, fair and firm indiscriminately. During this form of punishment more sanctions imposed for petty violations of the law, while those classified as high profile as if untouched by the sanctions because it has a relation, the remnants of influence and abundant funds to "regulate" the case that they are dealing with. Various ways they can do to escape from the shackles of punishment, so that justice should apply for everyone indiscriminately reduced meaning. Similarly, granting rewards, awards as if they belong to the people who have a certain status, rather than to those who do not have high status, even though the real achievement for the environment and the people.

• From the aspect of jurisdiction often limit the authority of various institutions is not very clear or even overlap. This situation is further aggravated by the development of sectoral egoism and lack of coordination, making it less of a problem fro dilontar from one institution to another, with no certainty of completion.

Evaluation of the development of crime has resulted in three dimensions: the dimensions of poverty (poverty), greed and power. Crimes that lead to the dimensions of poverty will produce conventional crimes such as theft, assault, pickpocketing, and others, while the crimes that lead to the dimensions of greed will produce a form of crime called "corporate crime" or "white collar crime" and the crime that led to the dimensions power will produce a crime in the form of corruption or acts of abuse of power or position in all aspects of the work of government or governmental crime and in the implementation of the criminal justice system by criminals who berdemensi greed and power are rarely brought to justice compared to offenders dimension of poverty, this is due matter experts with regard to legal issues in investigative techniques in economics, and procedures for the settlement often spend substantial funds and a long time, in addition, often the systems of criminal justice impartially the perpetrators of greed and power and not siding with the perpetrators dimension destitution, so it appears the problem of discrimination in the criminal justice system and collusion.

Completion of each case filed by either criminal or civil, demanding precision and accuracy in consideration of Judge on trial. Therefore, every judge must know clearly menganai things to do during the trial, which is nothing but an obligation of every judge. Understanding each judge will obligation is an absolute must-have in supporting tasks kedinasannya, primarily during the trial.

Currently efforts to eradicate corruption actually be a prime target in the effort to support the sustainability of national development. Often in the trial of corruption cases, trials were conducted in absentia or without the presence of the defendant who had fled with the aim of hiding abroad. Therefore, the defendant was not present at the hearing led to the execution of a court decision corruption can not be directly executed, especially in the decision granting criminal fines and restitution.

The main thing that a wedge is, when one day the defendant is already a convict captured or surrendering a few years after the ruling, the Attorney / Prosecutor General would directly execute offenders, including exercised criminal fines and restitution against offenders. Will become a thing cringe when Attorney / Prosecutor General did ekseskusi on fines and restitution, for the determination of the amount of fines and compensation is based on the decision of the judges who handed down several years earlier, which would amount becomes very small when compared with the value of state losses due the convict deeds.

There should be a regulatory instruments which stipulates that an application of criminal fines and restitution nominal equivalently not reduce the amount of state losses given the long grace period between the imposition of punishment in the execution of implementation of the judge's decision to the defendant or convict who escaped before the verdict.

B. ISSUES

From the above description it would be Dirik a problem, ie Get the applied interest in the award of corruption?

C. DISCUSSION

H.M. Ali Mansur in his Miscellaneous Legal Issues (Problems Agreement, Consumer and Pembaharuaan Law), states that "In a State of Law, the rule of LAW should obtain the proper place, the function of law in material sense which seeks to provide protection for people with memperlaakukan every citizen has the right to work and a decent living for humanity and provide top notch law for everyone. "

Law is a system that is important in the implementation of a series of institutional power. The law will become meaningless if human behavior is influenced by the law and if the public is to use the law to obey his behavior. The law itself is divided into several areas, namely criminal law or public law, civil law or personal law, and procedural law, constitutional law the State, the law of State administration or administrative law state, international law, customary law, Islamic law, agrarian law, business law, and environmental law. Of these laws each have the same goal, which is aimed at ensuring legal certainty in the community and the law must also be based on justice, the principles of justice from the public.

Law Enforcement process is essentially a process to execute a legal product in the form of legislation, both the Act and the regulations perudangan underneath. An Act will not be able to run properly if Enforcement law is the officials who did not understand the essence of the Act being operated. So that, making the need for law enforcement authorities are really qualified in carrying out his duties.

Law enforcement is the center of the whole "life events" law from the planning law, law-making, law enforcement and legal evaluation. Law enforcement is essentially an interaction between the various human behaviors that represent different interests within the framework of the rules that have been agreed. Therefore, law enforcement can not be solely considered as the process of implementing the law as the opinion of the legalistic.

Law enforcement should be consistent so that people understand, where and where NOT LAW LAW. As part of the process of social, enforcement of legal certainty it rests on two (2) main components, namely:

1. The law must be able to provide certainty in orientation to the community. In this case the known certainty; namely Certitudo orientation or Orientierungssicherheit, that people understand, how the behavior expected by others thereof and the response is what they can expect from others it was to the behavior;

2. Certainty in the application of the law by law enforcement, Do not let this happen that once a legal provision is implemented, but other times the same requirements are not implemented. There is a principle which is Securitas or Realisierungssherheit is the principle of legal certainty reality that allows people to rely on the calculations, that the norms in force is respected and implemented, court decisions sincerely held and agreements are adhered to.

In Law Number 48 Year 2009 regarding Judicial Power has mentioned in Article 1 paragraph 1 that "Judicial Power is the power of a sovereign state to conduct judiciary to uphold law and justice based on Pancasila and the Constitution of the Republic of Indonesia Year 1945, for the sake of the implementation of the State Law of the Republic of Indonesia "and Article 1 paragraph 2, which states" the Supreme Court is the judicial power executors as defined in the Basic Law of the Republic of Indonesia Year 1945 ".

The judge, as one of the main elements in the Supreme Court and the Courts below, will have a very important position in the law enforcement process, especially during the trial. Etymologically or in general, Bambang Waluyo, SH stated that the reference to judge is an organ of the court who understand the law, that his back had been placed obligations and responsibilities that the law and justice is enforced, either by the written or unwritten (hearing a case filed on the grounds that the law does not or less obviously), and no single contrary to the principle of joint and justice based on God Almighty.

In the field of criminal law judges in charge of implementing anything in concreto there by a defendant to do an act in violation of criminal law. To set this up by the judge to be expressed in the Criminal Law which has been violated.

In the corruption case, if we look at the Law No. 20 of 2001 which represents a change of Act No. 31 of 1999 on Corruption Eradication, there is still a legal vacuum striking, the Act does not regulate state if the defendant or convict corruption cases fled prior to the execution of a court decision corruption in payment of criminal fines and / or restitution.

It could be called a legal vacuum because, if a defendant escaped before or during the trial process so that the trial was conducted in absentia then the public prosecutor as an executor of a court decision can not directly execute against the ruling, the same thing is when Convicts who has been found guilty of corruption but have not been performed the execution of criminal penalties and / or compensation. The problem is when the defendant, who had been severed in the trial conducted in absentia or offenders who have not been performed ekseskusi on criminal penalties and / or compensation, was captured after more than 1 (one) year from the decision of the corruption court is imposed. It is given that the value of nomimal fines and / or restitution imposed upon reading of the verdict is irrelevant to the value at the time of the defendant or the nomimal The convict was arrested again.

These problems need attention due to the reduction in nominal value of fines and / or restitution would lead to "psychic" criminal penalties and / or compensation paid after the defendant or convict who escaped the back caught after more than 1 (one) year after the verdict, making the country as if it did not benefit from the payment of criminal fines and / or the compensation. Although the criminal case could not be analogous to a civil case, but especially in corruption cases would need no thought to finish it.

In civil law known as the term of default, which is a condition when a person is unable to meet its obligations to others, as has been agreed in a written agreement. Default is causing losses to the other party and the other party has the right to sue parties who are in default to perform or complete its obligations or can demand the return of the nominal money. In short it can be said that in civil law there are three kinds of achievements that is, give something, do something, or not do something. If the debtor does not carry out the feat, then the debtor can be declared in default by the creditor. Debtor is in default shall provide reimbursements, damages and interest as stipulated in Article 1236 and Article 1239 of the Civil Code.

Against the debtor was negligent or in default, sanctions may be imposed, there are four kinds, namely:

1. Pay Losses, Damages often broken down into three elements: cost, income and interest:

a. The cost is all expenses or perongkosan manifestly been issued by a single party. His example if a director entered into an agreement with the performer to hold a show and the players do not come to the show had to be canceled, then that includes the cost is the cost of print advertising, building lease, rent chairs and others;

b. Loss is loss due to damage to items belonging to creditors caused by negligence of the debtor. For example the new house collapsed submitted by the contractor because of its construction, to damaging home furnishings;

c. Flowers are losses in the form of lost profits that have been imagined or calculated by the lenders. For example, in terms of buying and selling goods, if the goods have been received bids higher than the purchase price.

Article 1247 Civil Code determines:

"Si owe only required to reimburse the loss and the real interest was or had been due should be expected when the agreement was born, except if it is not fulfilled the agreement was due to something devised done by him".

Article 1248 Civil Code determines:

"Even if it is not fulfilled the agreement was caused by the deceitfulness of the debt, replacement costs, damages and interest, just about the losses suffered by the indebted and profits are lost to him, merely consisting of what is a direct result of non compliance with the agreement".

2. Cancellation Agreement

Cancellation of the agreement aimed at bringing the two sides back to the situation before the agreement was held. It is said that the cancellation was retroactive to the second bore agreement. If a party has received something from the other, both money and goods, then it should be returned. Anyway, the agreement was abolished. Cancellation of the agreement due to the negligence of the debtor set out in article 1266 Civil Code concerning conditional engagement, which reads: "Conditions are considered null and forever imprinted in the covenants of reciprocity, when one party does not fulfill its obligations. In such case no agreement is null and void, but the cancellation must be requested to hakim.Permintaan should also be performed, although the terms canceled the non-fulfillment of the obligation is expressed in terms perjanjian.Jika void is not stated in the agreement, the judge freely according to circumstances at the request of the defendant , to provide a period of time for the opportunity to meet its obligations, the time period which should not be more than one month ". Cancellation of the agreement must be requested to the judge and not canceled automatically even if the debtor clearly neglect their obligations.

The judge's decision is not declaratoir but constitutif, actively cancel the agreement. The judges' verdict was not read "Stating the cancellation of the agreement between the plaintiff and the defendant" but rather, "Canceling the agreement". Judges must have the authority discretionair, it means: the power to assess the size of the omission of the debtor in comparison to the seriousness of the revocation of the debtor that might befall it. If the judge considers it too small omission of the debtor, while the cancellation of the agreement will take losses too large for the debtor, the request to cancel the agreement will be rejected by the judge. Under section 1266 judges may give the debtor time period to still fulfill its obligations. This time period is known as the "terme de grace".

3. Transition Risks

As a third sanctions for negligence of a debtor mentioned in article 1237 Civil Code. What is meant by "risk" is the obligation to bear the loss if an event takes place outside the fault of either party, affecting goods became the object of the agreement. The transition of risk can be described thus:

According to Article 1460 Civil Code, the risk in certain dipikulkan buying and selling goods to the buyer, even though the goods have not been delivered. If the seller was late handing the goods, then this omission was threatened with transfer risk from the buyer to the seller. So with lalainya sipenjual, the risk is transferred to him.

4. Pay the fee waiver

On payment of the cost of court fees as a fourth sanctions for negligent debtors is summed up in a regulation Procedural Law, that the defeated party is required to pay court fees.

C.1. TREAT DECISION AS AN AGREEMENT

From a brief overview of default in the civil case, if we analogize, albeit in a criminal case are prohibited from analogy, that the judge's decision on the corruption court is an agreement, then the offenders can be positioned as a debtor who must implement the contents of the agreement as the judge's decision , so that if a court ruling that corruption has had permanent legal force, then the offenders should undergo the verdict, so that if offenders defaulters to implement, especially in terms of paying criminal fines and / or restitution must be sanctions to be imposed.

Treating a decision as an agreement, especially in corruption cases, was a breakthrough for law enforcement authorities to anticipate when the defendant or convict flee and not be willing to pay a fine and / or restitution. With done to the verdict of punishment as an agreement with a defendant who was tried in absentia or Convict who escaped after the ruling as one of the parties, may authorize the court to apply an interest moratoir if the defendant or convict who escaped were arrested back in may payment burden imposed criminal fines and / or restitution larger value is more in line with nominal value at the time of the defendant or convict arrested again.

Treating a decision as an agreement would be hampered by the rules of Article 1320 of the Civil Code on the validity of the terms of the agreement, namely:

a. Agreed they were bound themselves;

b. Ability to make an engagement;

c. A certain thing and;

d. A cause that allowed.

When we read the provisions of Article 1320 of the Civil Code are, of course, can not be applied to a decision of punishment, but treat the verdict of punishment as an agreement certainly does not refer to the provisions of Article 1320 of the Civil Code, just put the defendant or convict as a party to the decision that is subject to the sentencing verdict. By placing the defendant or convict as one of the parties in the agreement, as it will be disobedience defendant or convict on the implementation of decisions primarily on payment of criminal fines and / or restitution, the judge may impose interest on fines and / or the compensation.

To find out more about fulfillment of special interest, let us examine three types of flowers under Indonesian law. As quoted from the book of the Law written Engagements olehJ.Satrio, there are three types of interest are:

1. Interest Moratoir, ie accrued interest for late Debtor obligation to pay a sum of money;

2. Conventional interest, ie the interest agreed upon by the parties; and;

3. Interest Kompensatoir, ie all the flowers, outside interest agreement.

Of the three that sense, would interest moratoir more appropriately be included in the decision on punishment in the corruption case, an attempt to restore losses to the state a more balanced when the verdict of punishment in the form of payment of a fine and / or compensation will be made several years after the verdict was read ,

Regarding interest, in terms of the amount of interest is not regulated in an agreement, then the law is loaded to Statute No. 22 Year 1948 has set the interest of a negligence / negligence (moratoir interest) that can be sued by a creditor of the debtor accounts for 6 (six)% per year. If we refer to the provisions of Article 1250 of the Civil Code, the interest charged by the lender may not exceed a maximum rate of 6 (six)% per year, as stipulated in the Act. Provisions in State Gazette No.22 of 1948 would be applied in the award of criminal corruption case in terms of payment of fines and / or restitution, to overcome and anticipate the defendant did not attend the trial or convict escaped after the ruling.

C.2. ADVERSE FINANCIAL STATE

If we look at a glance how corruption in the Act No. 31 of 1999, according to Prof. Lunar, Law No. 31/1999 embraced the concept of state losses in the sense of formal offense, namely: Elements can be detrimental to state finance 'should be interpreted in the sense of harming the country directly or indirectly. That is, an automatic action may be considered detrimental to the state finance if such action has the potential to cause loss to the state, so, whether or not the state losses in real terms is not important and the concept of state losses in the sense of formal offense is already known in the Law on Corruption of time, namely Law No. , 3/1971, while in Article 2 (1) of Law No. 31/1999, the concept of formal offense can be inferred from the word "may" in the formula "..dapat financial harm state or country's economy", it was later confirmed by an explanation of the article that states can be said before the phrase financial harm or state economy shows that follow corruption is a formal offense, namely the existence of corruption is quite the fulfillment of the elements of actions formulated not by the occurrence of consequences.

The Constitutional Court in its decision considerations also argue that the phrase can be detrimental to state finance and economy of the country. It is not contrary to the right to a fair legal certainty as intended by Article 28D (1) of the 1945 Constitution, therefore the issue of the word may in Article 2 (1) of the Act PTPK, much of the problem of implementation in practice by law enforcement officials, and not about constitutionalism norms so as to consider the special circumstances and the concrete surrounding the events that occurred, which can logically conclude the state's losses or did not happen, to be done by financial experts in the country, the country's economy, as well as experts in the analysis of relations with the loss of one's actions.

In Act No. 31 of 1999 on Corruption Eradication amended by Act No. 20 of 2001, include elements of state financial harm and the element of "state financial harm" law enforcement apparatus, in collaboration with relevant agencies, namely CPC or BPKP help investigators calculate the loss of state in the development of audit reports and BPKP lately, visible facts audit or BPKP has led to audit their "unlawful" is not a "zone of authority" because the authority of the CPC or BPKP in conducting the audit is within a zone accounting, so it does not have far to look for the existence of an unlawful act or not, because it is the authority of investigators and prosecutors in terms of the element of "state financial losses", construction of Article 2 (1) of law No. 31 of 1999 associated with the Act No. 1 of 2004 should be seen in kemprehensif, to assess the extent of indemnification of state relations with the tort does.

State financial loss is actually the essence of a judgment of the court of corruption, because corruption in all forms of the modus operandi, will ultimately result in the loss of state finances. Therefore, it should be considered an appropriate way and apt to be able to restore financial loss to the country as soon as possible. Obstacles are often encountered is that someone who is charged with corruption escape and escape from the law enforcement process in order to secure the property proceeds from corruption.

A recent example is when in the month of April 2016, the Attorney General's Office in cooperation with the State Intelligence Agency (BIN) to process the arrest and return of Samadikun Hartono, fugitive and also convict corruption case on funds Bank Indonesia Liquidity Assistance (BLBI) that have been disconnected the decision of the Supreme Court No. 1696 K / PID / 2002 which terminated in 2003, with the ruling form of imprisonment of 4 (four) years, a fine of US $ 20,000,000.00 (twenty million) subsidiary 4 (four) months imprisonment and compensation amounting to Rp 169,472,986,461.54 (one hundred and sixty-nine billion, four hundred and seventy two million nine hundred and eighty-six thousand four hundred and sixty one point fifty four rupiah).

From these examples, it is conceivable nominal value of fines imposed on the offenders Samadikun Hartono when the verdict is in 2003 of Rp 20,000,000.00 (twenty million) and compensation of Rp 169,472,986,461.54 (one hundred and six twenty-nine billion, four hundred and seventy two million nine hundred and eighty-six thousand four hundred and sixty one point fifty four rupiah) than nominal when offenders Samadikun Hartono captured and returned to Indonesia in 2016, there is a time gap for 13 ( thirteen years).

As an illustration, the value of Rp 20,000,000.00 (twenty million rupiahs)) in 2003 or less can buy a used car in good condition, whereas for the moment with the same nominal money can only be used for a down payment purchase used car. It is not calculated based on inflation every year.

Therefore, if a fugitive offenders were caught and sentenced to pay a fine of criminalization and / or compensation based on the decision handed down thirteen (13) years ago, would provide for the country's financial injustice. So it is time for judges adjudicating corruption cases to include moratoir interest in any decision in the form of criminal penalty payment and / or compensation, to anticipate when during the trial the defendant fled or escaped convict after the verdict.

With the inclusion of interest moratoir according to the State Gazette No. 22 of 1948 in the amount of 6% (six percent) per year, can prevent reduction in losses to the state by running himself a defendant or convict. It took some courage from law enforcement authorities, especially for judges who served on the Corruption Court to include in its decision moratoir interest.

C.3. PERMA OR SEMA FOR MORATOIR INTEREST IN CRIMINAL DECISIONS

On the other hand, the Supreme Court will also need to make a rule that can be used as the legal basis for the judges, especially judges of corruption to include bold flower pemidanaannya moratoir in the verdict. This is necessary as a reference for judges in the trial of corruption cases whose main purpose is to restore the country's financial losses as a result of corruption.

Legal protection for judges who hear cases of corruption, can shape the Supreme Court Circular (SEMA), which specifically regulate intern for judges in the courts under the Supreme Court, but also can shape the Supreme Court Regulation (PERMA), which in addition mengtut intern judges in judicial action but also regulate the implementation of tasks for other Law enforcement.

D. CONCLUSION

The exposure in this paper is certainly still a discourse that remains to be studied in depth whether or not the application of interest in the decision corruption case, because it would be futile all attempts to restore state losses resulting from corruption, if judges pda criminal justice corruption is no willing or desire to do the best in the eradication of corruption.

E. CONCLUSION

From these descriptions above, it can be concluded as follows:

1. It needs more efforts firmly and thoroughly the eradication of corruption;

2. Refund losses to the state should be the main objective in efforts to combat corruption;

3. The Supreme Court should issue a SEMA or PERMA as the legal basis for the judges of corruption to be included in the decision moratoir interest payments in the form of fines and / or compensation for the defendant or convict who escaped;

4. With regard to the inclusion of interest in the verdict sentencing moratoir need for deeper study.

F. CLOSING

This brief article is probably not sufficient to describe the manner in full on application moratoir interest in the award of corruption, but at least be able to provide a preliminary understanding to us that a judge must understand the obligations, particularly during the trial of the case.

G. READING LIST

1. Bambang Sunggono, Law and Public Policy, Jakarta, Sinar Grafika, 1994, p. 95;

2. Budiono Kusumohamidjojo, Philosophy of Law (Order problematic Fair), Publisher CV. Mandar Maju - Bandung;

3. H.M. Ali Mansour, Miscellaneous Legal Issues (Problems Agreement, and Pembaharuaan Consumer Law, in cooperation with Publisher Publisher Unisula Terrace, 2010;

H. LINKS INTERNET

1. http://tadjuddin.blogspot.co.id/2010_07_01_archive.html, downloaded dated 26 April 2016;

2. http://eprints.ums.ac.id/346/1/2._ZUDAN.pdf;

3. Ibid, http://eprints.ums.ac.id/346/1/2._ZUDAN.pdf;

4. http://www.sarjanaku.com/2013/03/pengertian-hakim-tugas-fungsi-dan.html, download date 18,112,015;

5. http://click-gtg.blogspot.co.id/2008/08/hakim-dan-kekuasaan-kehakiman.html, download date 18,112,015;

6. http://www.hukumonline.com/klinik/detail/lt505747d665ed5/aturan-pengenaan-bunga-kepada-debitur-yang-lalai-, downloadable dated 27 April 2016

7. http://blogprinsip.blogspot.co.id/2012/10/wanprestasi-dan-akibat-akibatnya.html, downloaded dated 27 April 2016;

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11. http://www.hukumonline.com/klinik/detail/lt52468fd316384/menentukan-bunga-dan-denda-dalam-wanprestasi, downloadable dated 27 April 2016;

12. http://www.hukumonline.com/berita/baca/hol15220/kpk-tidak-bisa-lagi-menggunakan-delik-materiil-, downloaded dated 27 April 2016;

13. http://www.kejari-jakbar.go.id/index.php/component/k2/item/236-permasalahan-seputar-kerugian-keuangan-negara-tinjauan-dari-perspektif-pembuktian-hukum-pidana, downloadable dated 27 April 2016;

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