In criminal law and regulations in Indonesia, there are no strict guidelines for imposing penalties. This happens because the law only regulates maximum and minimum penalties. In practice, there are still disparities in the decisions of judges who impose sentences in corruption cases. The aim of this research is to analyze the basis of the judge's considerations, which causes disparities in punishment in handing down decisions to perpetrators of criminal acts of corruption that harm state finances. This research uses normative legal research methods. The results of this research are the basis for the judge's consideration, which causes disparities in punishment in handing down decisions on perpetrators of criminal acts of
corruption which harm state finances due to differences in the judge's views in considering the level of guilt of the Defendant, the circumstances or conditions surrounding the Defendant, the consideration that the Defendant has repaid the loss. state finances as a mitigating factor, and there are differences in the nominal amount of state financial losses.