The current orientation of law enforcers is still focused on punishing corruptors with imprisonment, while the return of state financial losses due to corruption is not optimal in its implementation. This study aims to examine the paradigm shift of sentencing in corruption which focuses on recovering state losses and their implementation. The paradigm shift of sentencing in several countries in the world has now shifted, including the application of the Plea Bargaining and Deferred Prosecution Agreement (DPA) by several countries, but in this article, the discussion will focus on Plea Bargaining. This research is legal research with document analysis and uses comparative legal methods. The United States and Pakistan were selected as comparison countries because the United States was the earliest country to implement Plea Bargaining, implemented many Plea Bargaining in its criminal justice system and, had many studies on Plea Bargaining, while Pakistan was chosen as a comparison because it is a country that has implemented Plea Bargaining in the criminal justice system as an effort to optimize the return of state financial losses. This article will discuss the possibility of Indonesia implementing Plea Bargaining in law enforcement against corruption to optimize the return of state financial losses due to corruption

Directors are the most important organ in a company. But in practice, Directors often experience dilemmas in managing the company. On the one hand, Directors are required to make business decisions for the profit of the company. But on the other hand, if the loss causes a loss to the company, then the directors can be blamed and even held liable for criminal responsibility because it is deemed to have complied with the crime of corruption. That thing seems as if it has shown the gray area of law enforcement on directors' business decisions, which could be civil nature, but charged as criminal cases. For this reason, this paper compares the forms of criminal liability of Directors in Indonesia and the Netherlands. This paper uses a normative legal research method by using secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials relating to the comparison of criminal liability of Directors in Indonesia and the Netherlands which are analyzed using a comparative approach.