The Act of corruption as a criminal not found delik form jarimahnya in the concept of fiqh jinayah. Seen from a similar motive was theft, but in terms of the mode and scope have in common with ghulul and rishwah. While in terms of the penalty cannot classify on jarimah had or qis} us despite the effects of corruption. The problem is clearly the solution is required. Focus: first, how the concept of corruption in criminal law delik Indonesia?; Second, how the concept of corruption in delik criminal law of Islam?. Methods used the juridical normative. Findings: first, in Indonesia corruption criminal law covers financial menyalah-gunakan the Act of State, suap-menyuap, manipulation, the use of power are corrupt, menyalah-gunakan the authority for personal benefit or for someone else. Second, in the study of Islamic criminal law, with different corruption delik delik theft and has similarities with ghulul. But ghulul as jarimah have no concept and strict criminal sanctions as qis and hudud-us}}. In conclusion, the Act of corruption is Haraam and is liable to a punishment of ta'zir.