<![CDATA[ABSTRACTThe corruption case involving the Regent of West Bandung in Decision No. 55/Pid.Sus-TPK/2021/PN.Bdg reveals legal loopholes in regulating corruption during the pandemic, despite being classified as an emergency corruption case under Article 2(2) of the Anti-Corruption Law. This study aims to analyze criminal liability for corruption during the COVID-19 pandemic based on Indonesian positive law and examine the legal application in Decision No. 55/Pid.Sus-TPK/2021/PN.Bdg. The research employs a normative juridical method. The findings indicate that pandemic-related corruption is eligible for the death penalty under the Anti-Corruption Law but has yet to be enforced. The court sentenced the Regent of West Bandung to five years in prison for misusing social assistance funds.Keywords: Emergency Conditions; Corruption; COVID-19 PandemicABSTRAKKasus korupsi yang melibatkan Bupati Bandung Barat dalam Putusan PN Bandung No. 55/Pid.Sus-TPK/2021/PN.Bdg menunjukkan celah hukum dalam pengaturan korupsi di masa pandemi, meskipun dapat dikategorikan sebagai korupsi dalam keadaan darurat menurut Pasal 2 ayat (2) UU Tipikor. Tujuan penelitian ini untuk menganalisis pertanggungjawaban pidana terhadap tindak pidana korupsi di masa pandemi COVID-19 berdasarkan hukum positif di Indonesia serta mengkaji penerapan dan analisis hukum terhadap Putusan PN Bandung No. 55/Pid.Sus-TPK/2021/PN.Bdg. metode penelitian yang digunakan adalah yuridis normarif. Hasil penelitian diketahui bahwa Korupsi dana pandemi COVID-19 berpotensi dikenai pidana mati sesuai UU Tipikor, namun belum diterapkan. Putusan PN Bandung No. 55/Pid.Sus-TPK/2021/PN.Bdg menjatuhkan hukuman lima tahun penjara bagi Bupati Bandung Barat atas penyalahgunaan bantuan sosial.Kata Kunci: Keadaan Darurat; Korupsi; Pandemi Covid-19]]>
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