Corruption is a non-physical kind of crime yet can even be more dangerous than the physical ones. Corruption does not influenced the society directly, instead it destroys the very foundation of a nation from within, slowly but surely. The perpetrators of Corruption crimes more often than less are the Nation’s officials who hold high office in a country’s governing system. These acts ended up badly to the people of a nation, because it makes people’s trust to the government officers become questionable which means that the people can no longer trust the government when it comes to financial matters. Corruptions acts are harming a nation’s finance which ended to state financial losses. State losses means people’s losses as well since a nation’s finances are gathered from people paying their taxes. Remembering how wide the damages a Corruption crime can create, our government officers created a National Constitution that specifically talks about Corruption crime and how to retrieve the state financial losses to balance the nation’s finances and to show the people that the government does not approve such crime to be extensively conducted by the high government officers themselves. This thesis will discuss about the efforts of Indonesian legal entities to restore state losses that caused by criminal acts of Corruption.