One of the correctional system duties is to provide services and protection for the rights of prisoners, including the right to receive remissions, which are given to prisoners and children. Concerning remissions for convicts in corruption cases, it is regulated in Government Regulation Number 99 of 2012. This Government Regulation enactment raises pros and cons because it is considered to add to the conditions for granting remissions for prisoners who have committed serious crimes such as terrorism, narcotics, and corruption. The purpose of this study is to analyze the policy formulation of giving remissions to convicts in corruption cases that are associated with the value of justice and the meaning of punishment. This article concludes that the formulation policy for granting remissions to convicts in corruption cases is regulated in several laws and regulations. This policy is intended to provide protection and fulfilment of prisoners' remission rights. Concerning the value of justice, remission to convicts in corruption cases is fair, as long as the remission refers to the conditions stipulated in the prevailing laws and regulations. Associated with the purpose of punishment, the addition of requirements for granting remissions to convicts in corruption cases is a manifestation of the combined/integrative theory, that is, in addition to aiming to retaliate against the convict's mistakes, it is also intended to protect society, by creating an order.