In 2013, Indonesia Corruption Watch looked at the practices and problems that occurred in the application of the element of state financial losses in handling corruption cases, the concept of rules or other obstacles that arose related to this matter. LeIP data (2013) states that many corruptors have been ensnared by the Anti-Corruption Law, Article 2 and Article 3 of the Anti-Corruption Law and thrown into prison because they are proven to have harmed state finances. However, in practice, the application of the element of “detriment to state finances” in the Anti-Corruption Law to the process of handling corruption cases often creates problems. This study is intended to make recommendations on whether or not elements of state financial losses should be included in the formulation of corruption offenses in the future revision of the Anti-Corruption Law.