The fundamental question from legal observers is why the offense of forgery contained in Article 416 of the Criminal Code (Book of the Criminal Law) is transformed into a Corruption Crime offense as contained in Article 9 of Law no. 31 of 1999 Jo. UU no. 20 of 2001 concerning the Eradication of Corruption Crimes. The approach method used in writing this journal is a normative juridical approach or commonly called normative legal research. This study also uses an empirical juridical approach, this is done to determine the validity of a norm in court decisions, especially in cases of applying article 9 in the decision at the Mataram Corruption Court. This research was conducted to find out the basic philosophy of the transformation in order to have a strong basis/footing in the application of a legal norm, besides that the author proposes a futuristic proposal to change Article 9 of the Anti-Corruption Law into a material offense with the addition of elements of forgery that are detrimental to state finances/the state economy.
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