C Corruption is a criminal offense that causes losses to state finances, hinders national development, and reduces public trust in the administration of government. this research is motivated by the differences in the legal and institutional systems of indonesia and hong kong in regulating and handling corruption offenses. the issues examined in this research concern the comparison of corruption regulations in indonesia and hong kong and the comparison of corruption case-handling mechanisms in both jurisdictions. this research constitutes normative legal research employing a comparative law approach. the author uses secondary data obtained through document and literature studies, analyzes the data qualitatively, and draws conclusions using inductive reasoning. the results indicate that indonesia regulates various forms of corruption offenses in detail, whereas hong kong focuses on unlawful benefits (advantage) and property that cannot be reasonably explained (unexplained property). the handling of corruption offenses in indonesia involves the corruption eradication commission, the indonesian national police, and the prosecutor’s office in accordance with their respective scopes of authority, while coordination and supervision are conducted when necessary in the handling of cases. meanwhile, hong kong designates the independent commission against corruption as the institution responsible for investigating corruption cases, whereas the department of justice exercises prosecutorial authority.