Pertimbangan Hukum Hakim dalam Putusan Bebas PerkaraTindak Pidana Korupsi Terkait Pembuktian Kerugian Negaradan Unsur Kesalahannya (Studi Kasus Putusan Pengadilan Negeri Makasar Nomor 106/PI.SUS-TPK/2023/PN.MKS)

Abstract

This study analyzes the legal reasoning of judges in granting an acquittal in a corruption case, focusing on the proof of state financial loss and culpability in Makassar District Court Decision Number 106/Pid.Sus-TPK/2023/PN.Mks. Using a normative-juridical method with statutory and case approaches, the study examines relevant legislation, legal doctrine, and judicial reasoning. The findings show that the judges assessed state financial loss based on the quality, validity, and probative value of evidence presented by the prosecutor. State loss must constitute an actual, definite amount and have a causal relationship with the defendant’s actions. Audit reports and expert testimony do not automatically prove state loss without consistent supporting facts. Regarding culpability, the judges applied the principles of geen straf zonder schuld, presumption of innocence, and in dubio pro reo. The acquittal was also influenced by juridical and non-juridical considerations, including substantive justice, protection of defendant’s rights, distinction between administrative errors and criminal offenses, legal utility, and judicial independence. The study contributes to improving evidentiary standards and professionalism in corruption law enforcement.