Corruption causes losses financial to the state and have an impact on various aspects of national life. In
terms of return on state financial loss, we need a juridical media, through the imposition of sanctions for
compensation. In this regard authors are encouraged to make research on the mechanisms of
implementation of the take -Over state assets to offset corruption. This study focuses on the two
formulation of the problem: how the return of corruption money if the convict does not own property and
how the return of corupption money if the convict dies but the losses the country. The author uses
normative law research which uses literature and interviews to obtain data. The author uses qualitative
analysis method with the thought process deduvtive. Based on the analysis conducted by the authors, can
be summed up as follows: state action returns the result of corruption through criminal sanctions
addition, pursuant to Article 18 legislation combating corruption, this effort in addition to through
criminal sanctions, but it can also be through a civil suit if the defendant died or elements of the charges
not proven but there is a loss state