Indonesia as a developing country certainly requires a lot of fund for its national development in all fields. In this regards there is an interesting phenomenon that has become a culture in almost all level of society, that phenomenon is corruption. Corruption is a frightening thing for the national development of every country in the world, because corruption can hinder national development. One of the impact of corrupt behavior is from the economic aspect namely state losses. To overcome this indonesia needs a regulation that regulates the return of assets because in several countries the existence of assets confiscation law has been recognized, but unfortunately indonesia has not recognized the existence of this law. Even though a lot of assets resulting from criminal acts of corruption are stored abroad.