Criminal suspects in corruption cases have not had an effect on improving morality and corruption is growing more widespread, the state loss is not recovered maximally but there is a tendency for state money leakage in the law enforcement sector because the value of the loss saved is smaller than the economic value of the lost state property. These problems need to be done through the study of philosophy through research with an economic analysis approach to the law. The purpose of this study is to analyze, and discover the philosophy of criminal acts of corruption based on the value of state losses; analyze and find a legal basis that accommodates the resolution of criminal acts of corruption based on the value of state losses with an economic approach to the law. This research uses normative legal research methods with various approaches, including the statute approach, comparative approach, case approach and conceptual approach. The analytic technique of this research is using library research. The results showed that the Law was formed to maintain orderly economic behavior and not hamper economic development with the formalistic character of law. Based on this direction, the effectiveness and efficiency of law enforcement against criminal acts of corruption can at least be seen from the essence of the criminal, namely for moral improvement through deterrence, and for the purpose of restoring state losses through paying compensation money and fines in order to create high efficiency to realize economic growth and National development. The PTPK Law was made for economic stability, therefore the solution to the problem of corruption cannot be separated from the consideration of the country's economy, and the costs that pose a relative risk to state expenditure affecting the country's economy.