REEVALUATING ASSET DECLARATIONS AS AN ANTI-CORRUPTION INSTRUMENT: A LEGAL SYSTEM ANALYSIS OF INDONESIA (LHKPN)

Yulianta Saputra, Ana Rahmawati Wibowo


Yulianta Saputra(1*), Ana Rahmawati Wibowo(2)

(1) UIN Sunan Kalijaga
(2) Sekertariat Daerah Kabupaten Bantul
(*) Corresponding Author

Abstract


This study aims to analyze the legal compliance of state officials in submitting the State Officials’ Wealth Report (LHKPN) and to identify systemic factors affecting its effectiveness as an anti-corruption instrument in Indonesia. This normative legal research employs statutory, conceptual, and limited comparative approaches, using Lawrence M. Friedman’s legal system theory, which encompasses legal substance, legal structure, and legal culture. Data are derived from primary, secondary, and tertiary legal materials and analyzed qualitatively. Although the formal compliance rate reaches 91.26%, the substantive effectiveness of LHKPN remains weak. From a legal-substantive perspective, Article 5(2) of Law No. 28/1999 contains an ambiguous norm in the phrase “willing to be examined,” which weakens its binding force. Structurally, the absence of a Government Regulation as mandated by Article 17(4) results in a fragile supervisory framework, with the Corruption Eradication Commission (KPK) limited to issuing non-binding recommendations. Culturally, state officials tend to perceive LHKPN as an administrative burden, while public oversight remains limited due to restricted access, low legal literacy, and persistent patrimonial practices. These interrelated weaknesses form a systemic cycle that undermines the effectiveness of LHKPN. This study highlights the need for comprehensive reforms, including clearer normative provisions, strengthened institutional authority, regulatory implementation, and the integration of illicit enrichment principles, alongside efforts to transform legal culture and enhance public participation.


Keywords


LHKPN; Legal System; Compliance; Corruption Prevention; Illicit Enrichment

Full Text:

PDF

References


Akhmad, A., Fernando, Z. J., Teeraphan, P., & Bengkulu, U. (2023). Unmasking Illicit Enrichment : A Comparative Analysis of Wealth Acquisition Under Indonesian, Thai and Islamic Law. 8(2), 899–934.

Anwar, Y. (n.d.). LHKPN, pembalikan logika, dan kebiasaan pamer. Pikiran Rakyat.

Arifin, R., Wulandari, C., Muliadi, Utari, I. S., & Munandar, T. I. (2023). A Discourse of Justice and Legal Certainty in Stolen Assets Recovery in Indonesia: Analysis of Radbruch’s Formula and Friedman’s Theory. Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi, 6(2), 159. https://doi.org/10.24090/volksgeist.v6i2.9596

Ashukem, J. (2022). Assets Declaration as a Tool to Combat Corruption in Africa. In: Addadzi-Koom, M.E., Addaney, M., Nkansah, L.A. (eds) Democratic Governance, Law, and Development in Africa. Palgrave Macmillan. https://doi.org/https://doi.org/10.1007/978-3-031-15397-6_21

Asshiddiqie, J. (2019). The Evolution of the Indonesian Legal System. Konstitusi Press.

Az-Zahra, S. (2025). Perspektif Kebijakan Pelaporan Harta Kekayaan Pejabat Publik dalam Upaya Pemberantasan Tindak Pidana Korupsi. Universitas Lampung.

Butt, S. (2019). Indonesian Anticorruption Institutions at Risk: Legislative Amendments Spell Disaster for the KPK—the Global Anticorruption Blog.

Chandra, J., Lampung, U. B., Kusuma, R., Lampung, U. B., Beliuk, L., & Lampung, U. B. (2025). Efektivitas Pencegahan Korupsi di Indonesia: Perspektif Sistem Hukum Lawrence M. Friedman. 6, 166–185. https://doi.org/10.18326/jil.v6i2.4900

Cross, G. (2017). A law criminalising the failure to prevent bribery could prove an effective tool in Hong Kong. South China Morning Post.

Damanik, I., Rompas, A., Nadia, Z., Berenschot, W., & Warburton, E. (2025). Business-Politics Relations in Indonesia : The Oligarchisation of Democracy. 4918. https://doi.org/10.1080/00074918.2024.2442417

Efrizon, Agisty, F., & S, M. K. (2025). Budaya Hukum di Era Digital : Implikasi Sosial dan Kultural Media Sosial dalam Penegakan Hukum. 4(3), 177–185.

Fariz, D. (2014). Revolusi Mental Pejabat. Kompas, 6.

Friedman, L. M. (1975). The Legal System, an Asocial Science Perspective. Russel Sage Foundation.

Government, U. (2026). Unexplained Wealth Orders Annual Report 2024 to 2025.

Hiariej, E. O. S. (2019). United Nations Convention Against Corruption Dalam Sistem Hukum Indonesia. 31, 112–125.

Isra, S., & Aulia, M. R. (2020). The Constitutional Court and the Evolution of Anti-Corruption Agencies in Indonesia. Constitutional Court of the Republic of Indonesia.

Khurulaini Syahwa Winharli. (2025). Strengthening the Role of the Corruption Eradication Commission in Preventing Corruption through the Illicit Enrichment Approach in LHKPN Reporting: Penguatan Peran KPK dalam Pencegahan Tindak Pidana Korupsi melalui Pendekatan Illicit Enrichment pada Pelaporan LHKPN. 13(2). https://doi.org/10.21070/jihr.v13i2.1087

M. Yusuf, A., Sumardi, J., Maskun, & Rahman, N. H. A. (2024). Illicit Enrichment in Corruption Eradication in Indonesia: A Future Strategy. Media Hukum, 31(2), 20.

Maharani, F., & Amrani, H. (2023). The Urgency Of Criminalizing Illicit Enrichment And The Prospect Of Its Law Enforcement In Indonesia. 301–318.

Mahardhika, V. (2021). Strengthening LHKPN: Prevention of Illicit Enrichment In Effort To Eradicate Corruption. 2(2), 66–73.

Mardiana. (2017). Nalar Hukum LHKPN. Detiknews.Com.

Ningtyas, H., Syahril, R., & Didi, L. (2025). Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Penyelenggara Negara Dalam Pelaporan Harta Kekayaan Penyelenggara Negara (LHKPN) di Pemerintah Kabupaten Buton Selatan. Journal of Innovation Research and Knowledge, 5(2), 1489–1500.

Ommi, A., & Mahmoodzadeh, H. (2025). Declaration of Assets and Properties of Government Officials , ل یب ا ج قح لصف لم ل ا ن ی ز قو همان. 3(1), 87–108.

Peraturan Komisi Pemberantasan Korupsi RI No. 07 Tahun 2016 tentang Tata Cara Pendaftaran, Pengumuman, dan Pemeriksaan Harta Kekayaan Penyelanggaran Negara

Peraturan Komisi Pemberantasan Korupsi RI No 2 Tahun 2020 tentang Perubahan atas Peraturan Komisi Pemberantasan Korupsi No . 7 Tahun 2026 tentang Tata Cara Pendaftaran, Pengumumam, dan Pemeriksaan Harta Kekayaan Penyelenggara Negara

Pramudyo, J. H. (2025). Analisis Kepatuhan Pelaporan LHKPN terhadap Tata Kelola Pemerintahan Daerah Berbasis Prinsip Akuntabilitas dan Transparansi (Studi Kasus Provinsi Jawa Tengah). Studia Legalia, 6.

Rassanjani, S. (2025). Asia Pacific Fraud Journal. Addressing Corruption in All Its Forms Through Sustainable Development Goals: A Bibliometric Analysis, 10(2), 303–322. https://doi.org/10.21532/apfjournal.v10i2.407

Riwanto, A. (2022). Construction of Legal Culture Model for Corruption Prevention Through Social Media in Indonesia. Jurnal Hukum Dan Peradilan, 385–404.

Salim, W. G. (2020). Legal Certainty Against Not Reporting Assets of State Administrators in Selection of Corruption Eradication Commission Chairmanship Candidates. 01(1), 63–74.

Smidova, Z. (2020). Building the evidence for OECD integrity and anti- corruption agenda : The current situation and avenues for future analysis (1614; Issue 1614).

Sugiarti, R., & Akbar, L. R. (2024). Asia Pacific Fraud Journal. Asia Pacific Fraud Journal, 9(2), 165–176. https://doi.org/10.21532/apfjournal.v10i2.407

Toya, N., Aryana, I., Wayan P.S., & Dewi, C. (2024). Jurnal komunikasi hukum. 10, 116–129.

Undang-Undang RI Nomor 28 Tahun 1999 tentang Penyelenggaraan Negara yang Bersih Dan Bebas dari Korupsi, Kolusi dan Nepotisme

Undang-Undang Republik Indonesia Nomor 30 Tahun 2002 tenyang Komisi Pemberantasan Tindak Pidana Korupsi

Undang-undang RI Nomor 7 Tahun 2006 tentang Pengesahan United Nations Convention against Corruption 2003

Zekeri, M., & David, A. U. (2020). Asset Declaration and Political Corruption in Nigeria : A Review of Literature. 1(September), 150–163.




DOI: http://doi.org/10.33760/jch.v11i2.1331

Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 JCH (Jurnal Cendekia Hukum)

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Published by STIH Putri Maharaja Payakumbuh

 Indexing by