State Financial Loss and Environmental Damage in Natural Resource Corruption: Reconstructing Liability, Valuation, and Recovery
Abstract
Natural resource corruption in Indonesia exposes a structural weakness in the way criminal law understands loss. Conventional corruption doctrine has treated state financial loss mainly as a fiscal, accounting, or budgetary deficit, while environmental law treats ecological damage as harm to public environmental functions, ecosystem services, and intergenerational welfare. This article examines how state financial loss and environmental damage should be distinguished, connected, and reconstructed in corruption cases involving mining, forestry, plantation, and other extractive sectors. Using normative legal research with statutory, conceptual, case, and reform-oriented approaches, this article analyses Indonesian anti-corruption law, environmental law, the 2023 Criminal Code, Constitutional Court doctrine on actual loss, environmental loss valuation, and selected corruption cases involving ecological damage. The article argues that environmental damage should not be mechanically absorbed into state financial loss, because each concept has a different legal function. Nevertheless, in natural resource corruption, ecological damage can become legally relevant to corruption liability when it is proven as a consequence of unlawful allocation, abusive licensing, illegal enrichment, or the state’s future restoration burden. The article proposes a legal reconstruction based on functional integration rather than conceptual merger: environmental damage should not automatically be classified as state financial loss, but may become legally relevant to natural resource corruption through a structured sequence of liability, causality, ecological valuation, and recovery. By separating these stages, the proposed model preserves the principle of legality while enabling scientifically established ecological harm to inform criminal liability, monetary valuation, restoration, and asset recovery in a legally disciplined manner.
References
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———. “Mungkinkah Kerugian Lingkungan Hidup Akibat Pertambangan Dapat Dikategorikan Sebagai Tindak Pidana Korupsi?” In Prosiding TPT XXVIII PERHAPI 2019, 889–902, 2019.
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Kusworo, Daffa Ladro, and Titi Anggraini. “Extensive Interpretation of State Financial Losses in Tin Sector Corruption: A Comparative Study of Emerging Economies.” Integritas: Jurnal Antikorupsi 10, no. 2 (February 12, 2025): 173–86. https://doi.org/10.32697/integritas.v10i2.1280.
Kysar, Douglas A. “Global Environmental Constitutionalism: Getting There from Here.” Transnational Environmental Law 1, no. 1 (April 2012): 83–94. https://doi.org/10.1017/S2047102511000057.
Maghfiroh, Laily, and Abdul Kholiq. “Valuing Environmental Damage as State Financial Loss in Corruption Cases: A Substantive Justice Analysis of The Harvey Moeis Verdicts.” Journal of Mathematics Instruction, Social Research and Opinion 4, no. 4 (December 21, 2025). https://doi.org/10.58421/misro.v4i4.884.
Moisé, Gian Marco. “Corruption in the Oil Sector: A Systematic Review and Critique of the Literature.” The Extractive Industries and Society 7, no. 1 (January 2020): 217–36. https://doi.org/10.1016/j.exis.2020.01.002.
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O’Higgins, Eleanor R. E. “Corruption, Underdevelopment, and Extractive Resource Industries: Addressing the Vicious Cycle.” Business Ethics Quarterly 16, no. 2 (April 2006): 235–54. https://doi.org/10.1017/S1052150X00012823.
Ode Ghondohi, La, H.M. Said KArim, Muhadar Muhadar, Ali Rahman, and Yessentemirova Aigul Maratovna. “Asset Recovery from Mining Corruption: Rationality, Urgency, and Challenges for Environmental Restoration.” Journal of Law, Environmental and Justice 3, no. 2 (August 9, 2025): 446–75. https://doi.org/10.62264/jlej.v3i2.172.
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Pattiwael, Joey Josua Pamungkah. “Kerugian Ekologis Akibat Tindak Pidana Korupsi.” Jurnal Rechtens 10, no. 1 (June 29, 2021): 27–42. https://doi.org/10.36835/rechtens.v10i1.1003.
Pradiptyo, Rimawan. Modul Integritas Bisnis: Dampak Sosial Korupsi. Jakarta: Komisi Pemberantasan Korupsi, 2016.
Rachman, Taufik, Nur Basuki Minarno, Sapta Aprilianto, and Hanif Muzaki. “Defining State Economic Loss Due to Corruption within the Indonesian Law: Hurdle and Solution.” World Journal of Entrepreneurship, Management and Sustainable Development 19, no. 1–2 (May 19, 2023): 53–67. https://doi.org/10.47556/J.WJEMSD.19.1-2.2023.5.
Ram Mohan, M. P., and Els Reynaers. “Compensation for Environmental Damage: Progressively Casting a Wider Net, But What’s the Catch?” SSRN Electronic Journal, October 2021, 1–66. https://doi.org/10.2139/SSRN.3645876.
Rofi’i, Imam. “Kajian Yuridis Pertanggungjawaban Korporasi Terhadap Kerusakan Lingkungan Yang Mengakibatkan Kerugian Negara Dalam Putusan Nomor 2633/K/Pid.Sus/2018.” Novum: Jurnal Hukum 07, no. 04 (2020). https://doi.org/https://doi.org/10.2674/novum.v7i4.33677.
Sambodo, Sigit, I Gusti Ayu Ketut Rachmi Handayani, and Pujiyono Suwadi. “Environmental Damage as State Financial Loss in Corruption Offenses,” 404–16, 2025. https://doi.org/10.2991/978-2-38476-519-5_32.
Sari, Retno Dewi Pulung, I Nyoman Nurjaya, Dhiana Puspitawati, and Sequito Monteiro. “State Financial Losses as a Result of Environmental Damage.” Journal of Human Rights, Culture and Legal System 4, no. 1 (February 15, 2024): 121–48. https://doi.org/10.53955/jhcls.v4i1.136.
Sasongko, Mochamad Agung, Kosuke Mizuno, Suyud Warno Utomo, and Raldi Hendro Koestoer. “EIA in Strengthening Law Enforcement and Penalties: A Case of Corruption in Natural Resource Sector.” Hasanuddin Law Review 10, no. 3 (December 12, 2024): 292. https://doi.org/10.20956/halrev.v10i3.5167.
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Subekti, Prio Harry, and Nabiatus Sa’adah. “Measuring Ecological Loss as State Loss in Illegal Mining Crime.” Unram Law Review 9, no. 1 (April 2025): 91–99. https://doi.org/10.29303/ULREV.V9I1.390.
Sugiri, Bambang, and Alfons Zakaria. “Corruption: Does Environmental Damage Constitute Staters Financial Loss?” In Proceedings of the 2018 International Conference on Energy and Mining Law (ICEML 2018). Paris, France: Atlantis Press, 2018. https://doi.org/10.2991/iceml-18.2018.12.
Totok Dwi Diantoro et al. Penghitungan Kerugian Keuangan Negara Dalam Korupsi Sumber Daya Alam. Jakarta: PUKAT FH UGM-KPK RI, 2022.
United Nations Office on Drugs and Crime (UNODC). “Global Programme on Crimes That Affect the Environment Annual Report 2024.” Vienna, 2024.
———. “World Wildlife Crime Report 2024: Trafficking in Protected Species.” Vienna, 2024.
Wibisana, Putu Arya, Suparto Widjojo, Mohammad Fakhruddin Mudzakkir, and Mia Amiati. “Qualitative Analysis of Corruption in Mining and Its Impact on Sustainable Development.” RSF Conference Series: Business, Management and Social Sciences 4, no. 1 (September 2024): 58–65. https://doi.org/10.31098/BMSS.V4I1.859.
Widijowati, Dijan. “The Crime of Corruption Codified in Law Number 1 of 2023.” Journal of Law and Sustainable Development 11, no. 11 (November 2023): 1–19. https://doi.org/10.55908/sdgs.v11i11.1859.
World Bank. Natural Capital Accounts and Policy in Indonesia. Washington, DC: World Bank, 2019.
Bherwani, Hemant, Moorthy Nair, Atya Kapley, and Rakesh Kumar. “Valuation of Ecosystem Services and Environmental Damages: An Imperative Tool for Decision Making and Sustainability.” European Journal of Sustainable Development Research 4, no. 4 (June 2020): 1–12. https://doi.org/10.29333/EJOSDR/8321.
Billon, Philippe Le. “Natural Resources and Corruption in Post-War Transitions: Matters of Trust.” Third World Quarterly 35, no. 5 (May 2014): 770–86. https://doi.org/10.1080/01436597.2014.921429.
Boyd, James W., Kenneth J. Bagstad, Jane Carter Ingram, Carl D. Shapiro, Jeffery E. Adkins, C. Frank Casey, Clifford S. Duke, et al. “The Natural Capital Accounting Opportunity: Let’s Really Do the Numbers.” BioScience 68, no. 12 (December 2018): 940–43. https://doi.org/10.1093/BIOSCI/BIY135.
Butar, Franky Butar, Iqbal Feliciano, and Thoriq Mulahela. “Mungkinkah Kerugian Lingkungan Hidup Akibat Pertambangan Dapat Dikategorikan Sebagai Tindak Pidana Korupsi?” Prosiding Temu Profesi Tahunan PERHAPI 1, no. 1 (March 29, 2020): 889–902. https://doi.org/10.36986/ptptp.v1i1.129.
———. “Mungkinkah Kerugian Lingkungan Hidup Akibat Pertambangan Dapat Dikategorikan Sebagai Tindak Pidana Korupsi?” In Prosiding TPT XXVIII PERHAPI 2019, 889–902, 2019.
Canton, Helen. “United Nations Office on Drugs and Crime—UNODC.” The Europa Directory of International Organizations 2021, July 2021, 240–44. https://doi.org/10.4324/9781003179900-33.
Extractive Industries Transparency Initiative. “Addressing Corruption Risks through EITI Implementation.” Oslo, 2024.
Fatkhurohman, Fatkhurohman, and Nalom Kurniawan. “Pergeseran Delik Korupsi Dalam Putusan Mahkamah Konstitusi Nomor 25/PUU-XIV/2016.” Jurnal Konstitusi 14, no. 1 (July 24, 2017): 1.https://doi.org/10.31078/jk1411.
Firmansyah, Amir, Mohammad Abdallah Alshawabke, Suzali Sulaiman, and Jan Alizea Sybelle. “Reframing State Loss Policy in Price-Related Corruption Cases: A Future Agenda.” Contrarius 2, no. 2 (March 2026): 160–82. https://doi.org/10.53955/CONTRARIUS.V2I2.274.
Husein, Yunus. Korupsi Dan Corporate Criminal Liability Di Sektor Sumber Daya Alam. Jakarta: Auriga Nusantara, 2020.
Indonesia Corruption Watch. Implementation and Regulation of Ecological Losses Valuation in the Calculation of State Losses in Corruption Cases in the Extractive Industries Sector. Jambi: Indonesia Corruption Watch, 2024.
J., Phelps, Hariyanti B., Sinaga A.C., and Dermawan A. “Valuasi Lingkungan Di Indonesia: Implikasi Pada Kebijakan Di Kehutanan, Pertanggung-Jawaban Hukum Dan Estimasi Kerugian Negara,” 2014. https://doi.org/10.17528/cifor/005289.
Jiwanti, Ainun, and Mona Ervita. “Urgency of Expanding the Meaning of State Financial Losses Based on Ecological Losses Resulting from Corruption in the Natural Resources Sector.” JUSTISI 11, no. 3 (June 23, 2025): 702–18. https://doi.org/10.33506/js.v11i3.4334.
Kusworo, Daffa Ladro, and Titi Anggraini. “Extensive Interpretation of State Financial Losses in Tin Sector Corruption: A Comparative Study of Emerging Economies.” Integritas: Jurnal Antikorupsi 10, no. 2 (February 12, 2025): 173–86. https://doi.org/10.32697/integritas.v10i2.1280.
Kysar, Douglas A. “Global Environmental Constitutionalism: Getting There from Here.” Transnational Environmental Law 1, no. 1 (April 2012): 83–94. https://doi.org/10.1017/S2047102511000057.
Maghfiroh, Laily, and Abdul Kholiq. “Valuing Environmental Damage as State Financial Loss in Corruption Cases: A Substantive Justice Analysis of The Harvey Moeis Verdicts.” Journal of Mathematics Instruction, Social Research and Opinion 4, no. 4 (December 21, 2025). https://doi.org/10.58421/misro.v4i4.884.
Moisé, Gian Marco. “Corruption in the Oil Sector: A Systematic Review and Critique of the Literature.” The Extractive Industries and Society 7, no. 1 (January 2020): 217–36. https://doi.org/10.1016/j.exis.2020.01.002.
Muhdar, Muhamad. “Rekonstruksi Basis Perhitungan Kerugian Negara Dalam Peristiwa Tindak Pidana Korupsi Pada Sektor Sumber Daya Alam.” Jurnal de Jure 12, no. April (2020): 38–53.
O’Higgins, Eleanor R. E. “Corruption, Underdevelopment, and Extractive Resource Industries: Addressing the Vicious Cycle.” Business Ethics Quarterly 16, no. 2 (April 2006): 235–54. https://doi.org/10.1017/S1052150X00012823.
Ode Ghondohi, La, H.M. Said KArim, Muhadar Muhadar, Ali Rahman, and Yessentemirova Aigul Maratovna. “Asset Recovery from Mining Corruption: Rationality, Urgency, and Challenges for Environmental Restoration.” Journal of Law, Environmental and Justice 3, no. 2 (August 9, 2025): 446–75. https://doi.org/10.62264/jlej.v3i2.172.
OECD. Corruption in the Extractive Value Chain: Typology of Risks, Mitigation Measures and Incentives. Oced. Vol. 66, 2016.
Parluhutan, Dian, Satya Arinanto, Velentina Napitupulu, F Arsil, and Q Ayuni. “Understanding Natural Resources Clause in Indonesia Constitution.” IOP Conference Series: Earth and Environmental Science 940, no. 1 (December 2021): 1–4. https://doi.org/10.1088/1755-1315/940/1/012040.
Pattiwael, Joey Josua Pamungkah. “Kerugian Ekologis Akibat Tindak Pidana Korupsi.” Jurnal Rechtens 10, no. 1 (June 29, 2021): 27–42. https://doi.org/10.36835/rechtens.v10i1.1003.
Pradiptyo, Rimawan. Modul Integritas Bisnis: Dampak Sosial Korupsi. Jakarta: Komisi Pemberantasan Korupsi, 2016.
Rachman, Taufik, Nur Basuki Minarno, Sapta Aprilianto, and Hanif Muzaki. “Defining State Economic Loss Due to Corruption within the Indonesian Law: Hurdle and Solution.” World Journal of Entrepreneurship, Management and Sustainable Development 19, no. 1–2 (May 19, 2023): 53–67. https://doi.org/10.47556/J.WJEMSD.19.1-2.2023.5.
Ram Mohan, M. P., and Els Reynaers. “Compensation for Environmental Damage: Progressively Casting a Wider Net, But What’s the Catch?” SSRN Electronic Journal, October 2021, 1–66. https://doi.org/10.2139/SSRN.3645876.
Rofi’i, Imam. “Kajian Yuridis Pertanggungjawaban Korporasi Terhadap Kerusakan Lingkungan Yang Mengakibatkan Kerugian Negara Dalam Putusan Nomor 2633/K/Pid.Sus/2018.” Novum: Jurnal Hukum 07, no. 04 (2020). https://doi.org/https://doi.org/10.2674/novum.v7i4.33677.
Sambodo, Sigit, I Gusti Ayu Ketut Rachmi Handayani, and Pujiyono Suwadi. “Environmental Damage as State Financial Loss in Corruption Offenses,” 404–16, 2025. https://doi.org/10.2991/978-2-38476-519-5_32.
Sari, Retno Dewi Pulung, I Nyoman Nurjaya, Dhiana Puspitawati, and Sequito Monteiro. “State Financial Losses as a Result of Environmental Damage.” Journal of Human Rights, Culture and Legal System 4, no. 1 (February 15, 2024): 121–48. https://doi.org/10.53955/jhcls.v4i1.136.
Sasongko, Mochamad Agung, Kosuke Mizuno, Suyud Warno Utomo, and Raldi Hendro Koestoer. “EIA in Strengthening Law Enforcement and Penalties: A Case of Corruption in Natural Resource Sector.” Hasanuddin Law Review 10, no. 3 (December 12, 2024): 292. https://doi.org/10.20956/halrev.v10i3.5167.
Satria, Hariman. “Perluasan Makna Kerugian Keuangan Negara Dalam Korupsi Izin Usaha Pertambangan.” Jurnal Yudisial 13, no. 2 (January 11, 2021): 165–86. https://doi.org/10.29123/jy.v13i2.417.
Subekti, Prio Harry, and Nabiatus Sa’adah. “Measuring Ecological Loss as State Loss in Illegal Mining Crime.” Unram Law Review 9, no. 1 (April 2025): 91–99. https://doi.org/10.29303/ULREV.V9I1.390.
Sugiri, Bambang, and Alfons Zakaria. “Corruption: Does Environmental Damage Constitute Staters Financial Loss?” In Proceedings of the 2018 International Conference on Energy and Mining Law (ICEML 2018). Paris, France: Atlantis Press, 2018. https://doi.org/10.2991/iceml-18.2018.12.
Totok Dwi Diantoro et al. Penghitungan Kerugian Keuangan Negara Dalam Korupsi Sumber Daya Alam. Jakarta: PUKAT FH UGM-KPK RI, 2022.
United Nations Office on Drugs and Crime (UNODC). “Global Programme on Crimes That Affect the Environment Annual Report 2024.” Vienna, 2024.
———. “World Wildlife Crime Report 2024: Trafficking in Protected Species.” Vienna, 2024.
Wibisana, Putu Arya, Suparto Widjojo, Mohammad Fakhruddin Mudzakkir, and Mia Amiati. “Qualitative Analysis of Corruption in Mining and Its Impact on Sustainable Development.” RSF Conference Series: Business, Management and Social Sciences 4, no. 1 (September 2024): 58–65. https://doi.org/10.31098/BMSS.V4I1.859.
Widijowati, Dijan. “The Crime of Corruption Codified in Law Number 1 of 2023.” Journal of Law and Sustainable Development 11, no. 11 (November 2023): 1–19. https://doi.org/10.55908/sdgs.v11i11.1859.
World Bank. Natural Capital Accounts and Policy in Indonesia. Washington, DC: World Bank, 2019.
Published
2026-09-30
How to Cite
CHOLIDIN, Achmad; FERNANDO, Zico Junius; FURQON, Arimbi Fajari.
State Financial Loss and Environmental Damage in Natural Resource Corruption: Reconstructing Liability, Valuation, and Recovery.
Jurnal Dinamika Hukum, [S.l.], v. 26, n. 3, p. 239-260, sep. 2026.
ISSN 2407-6562.
Available at: <https://jos.unsoed.ac.id/index.php/jdh/article/view/21351>. Date accessed: 13 oct. 2026.
doi: https://doi.org/10.20884/1.jdh.2026.26.3.21351.
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