Abstract: This study reviews 2 main issues. First, the meaning of corruption in Indonesia basedon Law No. 20/2001 on the Amendment of Law No. 31/1999 on the Eradication of Corruption (Corruptionacts law). Second, areflectiontoward reversed verificarion system of Indonesian corruption acts. This normative study uses a legislative approach undertaken through an assessment of all written legal rules relating to the subject. this study provides to answers 2 principal issues. First, the meaning of corruption in the articles of Corruption Act which starts with the word "every person", which is given the meaning of an individual or including a corporation. Meanwhile, corporation meansis a collection of well-organized persons and/or assets, both legal entities and non-legal entities. Thus, corporations can be subject to a corruption case. Second, the rule of law in Indonesia determines, the reverse verification system in the settlement corruption is limited and balanced. That is, the defendant has rights and obligations, which is entitled to prove that he did not commit an act corruption and must provide information about all his property.