Purpose: The purpose of this study is to examine and know the concept and application of proof and calculation of state economic losses, which so far law enforcement on the application of proving state economic losses is rarely carried out by law enforcement.   Method: The definition of the state economy as referred to in the Elucidation of the Corruption Law is very general and has multiple interpretations so that it is  difficult to explain in trial evidence, this has an impact on the lack of law enforcement in implementing state economic losses.   Results and conclusion: The concept of state economic losses in its application based on the corruption law can be formulated more concretely, including determining the characteristics and scope of state economic losses, and along with the development of science, especially economics, relating to state economic losses as a corruption impact. The calculation of economic losses uses two approaches, namely economic losses and lost expenditures. By taking action that does not harm the country's economy, law enforcement against criminal acts of corruption can be more optimal and the recovery of state economic losses can be maximized in order to welfare society.   Research implications: Economists who focus on the problem of state economic losses, with certain formulas can calculate the  real amount of state economic losses. The component of state economic losses is calculated based  on the amount of losses incurred, namely multiple economic impacts.   Originality/value: The various corruption cases that have been revealed in these sectors show that there is an impact on the state and regional economy that is far greater than the value of state losses due to acts of corruption that occur. The stabilization function of the economy has been disrupted so that the economic fundamentals of the country or region have weakened. Purpose: The purpose of this study is to examine and know the concept and application of proof and calculation of state economic losses, which so far law enforcement on the application of proving state economic losses is rarely carried out by law enforcement. Method: The definition of the state economy as referred to in the Elucidation of the Corruption Law is very general and has multiple interpretations so that it is  difficult to explain in trial evidence, this has an impact on the lack of law enforcement in implementing state economic losses. Results and conclusion: The concept of state economic losses in its application based on the corruption law can be formulated more concretely, including determining the characteristics and scope of state economic losses, and along with the development of science, especially economics, relating to state economic losses as a corruption impact. The calculation of economic losses uses two approaches, namely economic losses and lost expenditures. By taking action that does not harm the country's economy, law enforcement against criminal acts of corruption can be more optimal and the recovery of state economic losses can be maximized in order to welfare society. Research implications: Economists who focus on the problem of state economic losses, with certain formulas can calculate the  real amount of state economic losses. The component of state economic losses is calculated based  on the amount of losses incurred, namely multiple economic impacts. Originality/value: The various corruption cases that have been revealed in these sectors show that there is an impact on the state and regional economy that is far greater than the value of state losses due to acts of corruption that occur. The stabilization function of the economy has been disrupted so that the economic fundamentals of the country or region have weakened.