State and regional finance are two important aspects of public finance related to budget management and financial policies that aim to ensure a balance between state revenues and expenditures. However, in fact the implementation of state and regional finances in Indonesia is still not running smoothly because there are still some deviations from irresponsible parties. This study aims to find out more about bribery cases in Indonesia from the perspective of state administrative law, as well as the relationship between bribery cases and state finances. For the research method that we use, namely the normative research method which is examined using reference materials. The results of this study are that bribery is an activity of giving promises, offers or gifts, to officials either directly or indirectly so that the relevant officials act or are silent while carrying out their duties. In the case of bribery over the function of this forest, the state suffered a loss of 5 billion. Therefore, firm action is needed from the government so that this kind of abuse does not happen again.
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