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.
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