The Constitutional Court's Decision Number 25/PUU-XIV/2016 makes Article 2 and Article 3 of Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Corruption Crimes a material offense, making the legal certainty aspect of Article 2 and Article 3 of Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of the Crime of Corruption increasingly unclear and resulting in a dualism of interpretation, considering that in 2006 the Constitutional Court had also interpreted the provisions the. The purpose of this research is first to examine and analyze the weakness of the regulation on proving the element of state financial loss for corruption in the Indonesian legal system and second, to reconstruct the regulation on establishing the element of state financial loss for corruption in the Indonesian legal system based on the value of justice. This study uses a constructivism paradigm with a sociological juridical to solve research problems by examining secondary and primary data. Based on the results of this study, namely the weakness of the regulation on proving elements of state financial losses for corruption in the legal structure where contradictory audit results from the Supreme Audit Agency and the Financial and Development Supervisory Agency will be a gap for corruption perpetrators to make excuses. The name of the institution authorized to determine state losses is not explicitly stated in Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning Eradication of Criminal Acts of Corruption. From the legal substance, the element of state losses is only regulated in Article 2 and Article 3 of Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Criminal Acts of Corruption. Second, there is no common perception regarding state finances. Third, there is no agreement on the scope of “state losses”. Weaknesses in legal culture are family culture, paternalistic community orientation, and community culture that does not dare to be honest (non-assertive). Therefore, it is necessary to reconstruct the Elucidation of Article 32 paragraph (1) of Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Criminal Acts of Corruption.