Integritas: Jurnal Antikorupsi Vol 8, No. 2, 2022, pp. 185-192 https://jurnal.kpk.go.id/index.php/integritas ©Komisi Pemberantasan Korupsi 10.32697/integritas.v8i2.876 e-mail: jurnal.integritas@kpk.go.id Conceptual dualism of the imposition of illegal levies as a corruption offence and a general offence Tolib Effendi a *, Rusmilawati Windari b Faculty of Law, Universitas Trunojoyo Madura, Kamal, Bangkalan, Indonesia a te.effendi@trunojoyo.ac.id; b rusmila@trunojoyo.ac.id * Corresponding Author Abstract: The absence of delineation regarding the imposition of illegal levies under Presidential Regulation No. 87 of 2016 on the Illegal Levy Eradication Task Force has driven law enforcers, especially the Illegal Levy Eradication Task Force (Saber Pungli), to be varied in establishing delineation in the enforcement of illegal levy affairs. The imposition of illegal levies is treated by law enforcers as a corruption offence as well as an extortion offence. The issues raised in this research concern how the offence of imposing illegal levies should be formulated in alignment with criminal law concepts and the reality in society, as well as whether the imposition of illegal levies should be categorised as a corruption offence. The aim of this paper is to review the regulation of the imposition of illegal levies as a corruption offence, as well as the implementation of the law. This research uses a normative research method with statute and conceptual approaches. The legal sources were analysed deductively from the general to the specific. The concept used in this review is the basic concept in criminal law regarding general criminal laws and special criminal laws. Based on the results, this research concluded that the government should confirm the delineation of acts categorised as the imposition of illegal levies, regardless of whether it is part of the corruption offence category or not. Keywords: Corruption; Extortion; General Crime; Special Crime; Illegal Levy How to Cite: Effendi, T., & Windari, R. (2022). Conceptual dualism of the imposition of illegal levies as a corruption offence and a general offence. Integritas : Jurnal Antikorupsi, 8(2), 185-192. https://doi.org/10.32697/integritas.v8i2.876 Introduction In learning theories of criminal law, we will come across the idea of ‘offence classification’, including the dichotomy of offences as general offences and special offences. Among the opinions which speculate on the line between general offences and special offences is that of Indriyanto Seno Adji (as quoted by Supriyadi), who considers special criminal laws outside the Criminal Code in the real sense to be special criminal laws that are intra-penal-rule in nature. Laws that can be categorised as special criminal laws that are extra-penal-rule in nature include the Forestry Law and the Banking Law, among others (Supriyadi, 2015, p. 391). As posited by Indriyanto Seno Adji, special criminal laws are further divided into special criminal laws in intra-penal-rule nature and special criminal laws in extra-penal-rule nature. Barama defines special offences as offences that are regulated outside the Criminal Code and are within criminal procedure special provisions (Barama, 2015, p. 1). The national development planning documents in the fields of criminal law and the criminal justice system drafted by the working team of the National Law Development Agency provide a more complex definition. They state that laws belonging to the special criminal law category are those that contain the principles of deviation from general criminal law provisions, including (a) deviation from material criminal law principles, (b) deviation in criminal law norms formulation that tends to be expansive, (c) deviation in criminal law norms expansion that likens evil alliances, preparation, attempts, and assistance to finalised crimes or committing crimes, (d) deviation in sentence formulation, and (e) deviation in the effectiveness of criminal laws (Tim Kerja Badan Pembinaan Hukum Nasional, 2008, p. 111). Based on the definitions, it is without doubt that offences within the general offence category are not special offences at the same time since the concept of special offences refers to deviation