Corruption is one of the extraordinary crimes which has caused financial loss countries and impact the crisis in various aspects in national life. To restore those financial loss countries, we need a juridical medium. For example imposition of sanctions to pay compensation which is expected to be one of the efficient effort to restore financial loss countries. From the background of the study, the writer wants to make research about: 1) How the process in returning the financial loss countries through the imposition of sanctions to pay the compensation in corruption, 2) What is the obstacle in returning the financial loss countries through the imposition of sanctions to pay the compensation in corruption. The writer uses a kind of normative legal research using interview to get data and also using qualitative analysis methods with deductive thinking process. The results of research shows that: 1) the process is the prosecutor conducts a prosecution to pay the compensation as much as possible and it has equal with property which is derived from corruption. If the convict does not pay the compensation at least one months after the desicion, their property can be confiscated and auctioned by the prosecutor to cover the compensation. If the convict does not have enough property to pay the compensation, they will be punished with subsidiary criminal threats. After that, the accounting procedurs and recording will be conducted. 2) The obstacle which appear is the convict not pay the compensation, the convict’s property has been transferred to the third party, the convict prefers to do subsidiary punishment rather than pay the compensation, assets of the defendant have been converted into other assets that have fluctuating value.
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