The criminal act of corruption is a crime that has an impact on all fields, not only on the existence of state finances but also on the economic impact on society, social impact on society, and the environmental impact is also impacted arising from the existence of criminal acts of corruption. Therefore, a mechanism for dealing with criminal acts of corruption that do not only emphasize the existence of state losses must be created. The research objective in this research is to find the concept of state loss that is assessed and determined by the KPK and to analyze and discover the concept of overcoming corruption that the KPK can carry out. The approach method uses normative juridical. The data collection technique used in this research is document study. The method of data analysis is qualitative normative. The conclusions in this journal are first, the concept of state losses assessed and determined by the Corruption Eradication Commission is by attaching to the concept of state losses on the existence of state finances, namely the fulfillment of the elements of state financial losses whether carried out intentionally, namely the existence of illegal acts, or negligence. KPK, as a state institution, has the authority to deal with criminal acts of corruption by examining or coordinating with other agencies, including legal entities or companies, to seek material truth. Second, the concept of tackling corruption that the Corruption Eradication Commission can carry out by embedding the costs of social crimes and the social costs of corruption so that the realm of recovery or compensation for criminal acts of corruption does not only depend on state finances but in a broad field, namely touching the governance of people's lives.