Abstract: The problem of efforts to eradicate corruption, especially in the effort of the return of state losses by law enforcer that have the potential to cause the loss to other parties in its practice, it can be seen in the Court Decision on Criminal Act of Corruption Number: 57/Pid.Sus-TPK/2015/PN-BNA on behalf of the Convict Elfina S.E. Bint Djakfar, in which in his decision the Panel of Judges granted Public Prosecutor's claim to conduct confiscation towards Mawardy's house as one of the properties to cover the replacement money (compensation). The decision creates a polemic regarding forfeiture of property of Mawardy who has died in the case of payment of replacement money for state losses resulting in losses for other parties namely heirs because there are the differences in law enforcement between regulations and practices (das sollen das sein). This research aims to investigate the mechanism of confiscation and deprivation of assets of the heirs suspected of being the result of criminal act of......
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