EKSEKUSI TANAH KAS DESA OBJEK TINDAK PIDANA KORUPSI DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA

Muhammad Ibnu Prarista, Dr. Sigid Riyanto, S.H., M.Si

2025 | Tesis | S2 Ilmu Hukum

Penelitian ini memiliki 2 (dua) tujuan. Pertama, menelusuri dan menganalisis problematika eksekusi tanah kas desa sebagai objek tindak pidana korupsi di Provinsi Daerah Istimewa Yogyakarta. Kedua, mengetahui dan merumuskan prospek eksekusi tanah kas desa sebagai upaya asset recovery (pemulihan aset) dalam tindak pidana korupsi tanah kas desa di masa depan. Penelitian ini merupakan penelitian hukum normatif dengan sfat deskriptif dan eksploratoris. Cara pengumpulan data dilakukan dengan melakukan studi documenter dengan mengkaji putusan pengadilan tindak pidana korupsi tanah kas desa di Provinsi DI Yogyakarta yang telah berkekuatan hukum tetap, serta dilakukan wawancara mendalam kepada ahli hukum pidana, ahli hukum pertanahan, ahli hukum pemerintahan daerah, Jaksa, Dinas Pertanahan dan Tata Ruang, serta Kantor Panitikismo Keraton Yogyakarta. Teknik analisis data yang digunakan adalah analisis konten (content analysis). Penelitian ini memiliki dua kesimpulan. Pertama, problematika eksekusi tanah kas desa objek tindak pidana korupsi adalah tidak dilakukannya upaya paksa berupa penyitaan dan penetapan barang bukti oleh Jaksa baik dalam kapasitasnya sebagai Penyidik maupun Penuntut Umum terhadap tanah kas desa maupun objek berupa bangunan yang berdiri di atasnya. Hal tersebut berakibat pada ketiadaan amar putusan yang menetapkan status hukum kedua objek tersebut, sehingga objek tetap berada dalam status quo, masih dimanfaatkan sebagai tempat tinggal pasca putusan inkracht. Kedua, penyelesaian problematika eksekusi tanah kas desa terhadap putusan pengadilan inkracht sebagai upaya asset recovery (pemulihan aset) tindak pidana korupsi tanah kas desa dilakukan dengan pendekatan non-litigasi yakni pembaruan hubungan hukum melalui Keputusan Gubernur dengan tahapan : (1) Pengembalian hak anggaduh dari Desa kepada Kasultanan; (2) Pembaruan hubungan hukum dengan alas hak serat kekancingan ngindung; dan (3) Pemberian nilai manfaat kepada pemerintah desa sehingga potensi kerugian keuangan negara menjadi nihil. Prospek upaya pemulihan aset tanah kas desa objek tindak pidana korupsi di masa depan dilakukan secara komperhensif yang meliputi : (1)  Penegakan Sanksi Peraturan Gubernur Nomor 24 Tahun 2024 tentang Pemanfaatan Tanah Kalurahan; (2) Peningkatan Mekanisme Pengawasan Pemanfaatan Tanah Kas Desa; (3) Optimalisasi Peran Aparat Penegak Hukum; dan (4)  Reformulasi Ketentuan Hukum terkait Asset Recovery (Pemulihan Aset). 

This study pursues two primary objectives. First, it seeks to trace and analyze the legal and practical challenges associated with the execution of village treasury land as an object implicated in criminal acts of corruption within the Special Region of Yogyakarta. Second, it aims to identify and formulate the prospective mechanisms for the execution of village treasury land as part of future asset recovery efforts in corruption cases involving such land. This research adopts a normative juridical approach, characterized by descriptive and exploratory methods. Data were collected through document analysis, particularly by reviewing final and binding court decisions in corruption cases involving village communal land within the Special Region of Yogyakarta. Complementary data were obtained through in-depth interviews with experts in criminal law, agrarian law, regional government law, prosecutors, representatives from the Land and Spatial Planning Agency, and Panitikismo Yogyakarta Palace Office. The data analysis employed qualitative content analysis techniques. The study reaches two primary conclusions. First, the principal obstacle in the execution of village treasury land as a corrupted asset lies in the failure to implement coercive procedural measures such as seizure and evidentiary designation by the Public Prosecutor in their capacity either as Investigator or Prosecutor. This omission has resulted in the lack of a verdict dictum determining the legal status of both the land and the structures erected upon it. Consequently, the objects remains status quo, continuing to be used as residential property even after the court’s decision has attained permanent legal force. Second, the resolution of the enforcement problem concerning tanah kas desa under a final and binding court decision, as part of asset recovery efforts in corruption cases involving village treasury land, has been carried out through a non-litigation approach. This approach involves the renewal of legal relationships via a Gubernatorial Decree, consisting of the following phases: (1) Restitution of anggaduh rights from the village to the Sultanate; (2) reestablishment of legal relations based on serat kekancingan ngindung; and (3) provision of compensatory benefits to village authorities to mitigate state financial losses. The future prospects of asset recovery village treasury lands, including: (1) the enforcement of administrative sanctions under Governor Regulation Number 24 of 2024 concerning the Utilization of Village Land; (2) the enhancement of supervisory mechanisms over the use of village treasury land; (3) the optimization of the role of law enforcement authorities; and (4) the reformulation of legal provisions governing asset recovery.

Kata Kunci : Eksekusi, Pemulihan Aset, Tanah Kas desa, Tindak Pidana Korupsi