This paper aims to analyze the factors that hamper law enforcement of confiscation of assets resulting from criminal acts of corruption as an effort to recover state losses by the Prosecutor's Office. The type of research used is normative legal research with a statutory approach, the data used are secondary data collected through literature search and document study. The collected data were then analyzed qualitatively and then described. The results of this study indicate that in practice there are several obstacles in enforcing the law of confiscation of assets resulting from criminal acts of corruption as an effort to recover state losses by the Attorney, these obstacles are strongly influenced by legal factors, law enforcement factors, supporting facilities. community factors, and cultural factors.