This study describes and analyzes based on a review of law enforcement theories on why the application of the corruptionlaw is prioritized by law enforcement officials rather than the banking law in handling banking crime cases. This study uses a normative-juridical research method which is an approach by examining secondary legal materials based on primary legal material by examining theories, concepts, legal principles and legislation relating to this research. The type of legal material presented by the author is qualitative legal material that is the writer will present legal material in the form of words or sentences, and then compiled in its entirety in the form of legal writing. The results obtained from this study are the reasons of law enforcement officers prioritize corruption laws rather than banking laws in handling banking crimes, one of which is because the corruption laws mentioning the offense elements are formulated in general so that it will be more many cover the modus operandi of acts while banking laws are specifically formulated. The corruption law also expands the legal subject that can be held liable for criminal responsibility, namely the corporation (recht persoon), and also regulates the burden of responsibility for the creator of the trial, assistance, and consensus in corruption. The mechanism for disclosing criminal acts in the corruption law uses special investigative techniques such as wiretapping of communications and electronic monitoring devices which will later have a extremely strong evidentiary value so as to facilitate the verification process. The corruption law also has an in-absentia trial mechanism which can be used as a basis for seizing or freezing assets owned by defendants both domestically and abroad. The rules of the burden of proof is reversed. The priority handling of corruption cases is also known in the corruption law (vide article 25 of the corruption eradication law). The system of imposing sanctions in the corruption eradication law is extremely flexible, the types of additional crimes are very varied, and the threat of punishment for perpetrators is higher. Related to law enforcement theory, from the law factor, law enforcement factor, facility factor, community or cultural factor, the corruption law is more effective and efficient to be applied in handling banking crime than the banking law which actually regulates specifically regarding banking crimes, but with the requirement that, in the banking crime, state financial losses or the economy of the state have been found based on calculations from law enforcement officials themselves or from institutions that are authorized to calculate state financial losses such as BPK (Audit Board), BPKP (Finance and Development Auditor), Inspectorate and Public Accountant.