Penyitaan Harta Benda Terpidana Tindak Pidana Korupsi (Studi di Kejaksaan Tinggi Gorontalo)

Confiscation is a part of investigative actions aimed at taking over and/or placing under control movable or immovable, tangible or intangible assets for evidentiary purposes in investigations, prosecutions, and trials. Under the Anti-Corruption Law, the confiscation of a convict's assets is regulated in Article 18, paragraph (2) of Law Number 31 of 1999 on the Eradication of Corruption Crimes, as amended by Law Number 20 of 2001. At the Gorontalo High Prosecutor's Office, the implementation of confiscation has not been fully optimized due to several encountered obstacles. The present study examines and analyzes the confiscation of assets belonging to convicts of corruption crimes to cover restitution payments when the convict fails to pay the replacement money. The study used an empirical juridical approach, utilizing both primary and secondary data, along with interview and literature review techniques. The data is analyzed using qualitative analysis methods. The study concludes with recommendations that emphasize the importance of maximizing the seizure of assets from corruption convicts to recover state financial losses.