In 2009, Indonesia is a country with the highest level of corruption in Southeast Asia. It shows that eradiction of corruption in Indonesia is less effective. Proof upside down, is expected to be one solution to increase the eradiction of corruption. Evidence has been poured upside down in the Act No. 31 of 1999. However, until now has not be applied as a system of evidence in solving criminal cases of corruption. This paper discusses the obstacles in the implementation of proof reversed in the completion of corruption. Obstacles in the implmentation of evidence found on the reverse inequality formulation of proof upside down in Act No. 31 of 1999. Proof inversely regulated without being accompanied by formal law regulating the implementation mechanism is that the arrangement of proof reversed a lex specialist of the Penal Code. In addition, law enforcement officials, not knowing the substance and how the application of proof upside down so that it also inhibits the implementation of proof reversed in the completion of corruption.