JAKARTA - The Constitutional Court (MK) has emphasised that the\nSupreme Audit Agency (BPK) is the state institution authorised to assess\nand determine the amount of state financial losses.<\/p>\n
This emphasis forms part of the MK\u2019s legal considerations in its\nDecision Number 28\/PUU-XXIV\/2026, issued on Monday (9\/2\/2026). The\ndecision rejected the petitioners\u2019 request in its entirety.<\/p>\n
In its legal considerations, the MK referred to the Explanation of\nArticle 603 of Law Number 1 of 2023 on the Criminal Code (KUHP) and\nArticle 23E paragraph (1) of the 1945 Constitution.<\/p>\n
\u201cReferring to the Explanation of Article 603 of Law 1\/2023, the state\ninstitution authorised to audit state finances is the Supreme Audit\nAgency (BPK) as mandated by Article 23E paragraph (1) of the 1945\nConstitution of the Republic of Indonesia, which states, \u2018To examine the\nmanagement and accountability of state finances, an independent and\nautonomous Supreme Audit Agency shall be established\u2019,\u201d reads the legal\nconsideration in the MK Decision Number 28\/PUU-XXIV\/2026, quoted on\nTuesday (7\/4\/2026).<\/p>\n
\u201cThe BPK also has the authority to assess and\/or determine the amount\nof state losses resulting from unlawful acts,\u201d states the MK\u2019s legal\nconsideration.<\/p>\n
The MK continued that the BPK\u2019s authority to declare and determine\nthe amount of state losses is linked to the process of law enforcement\nfor actions or conduct causing state losses.<\/p>\n
Based on these legal considerations, the petitioners\u2019 arguments\nregarding the absence of clear normative parameters on who is authorised\nto determine losses, the assessment standards, and the extent to which\naudit results bind judges in proving the phrase \u201ccausing harm to state\nfinances\u201d in the norms of Articles 603 and 604 of Law 1\/2023\u2014thus\nplacing the criminal element in an unmeasurable and unpredictable\ninterpretive space\u2014are deemed legally unfounded.<\/p>\n
In their petition, the petitioners identified legal uncertainty due\nto the limitation on determining state financial losses in the\nExplanation of Article 603 of the KUHP.<\/p>\n
According to the petitioners, the Explanation of Article 603 of the\nKUHP does not explicitly name the institution responsible for\ncalculating state losses.<\/p>\n
As a result, the Explanation of Article 603 of the KUHP is seen as\ncreating a new norm that is limitative and determines the existence of\nthe criminal element.<\/p>\n
In their petition, the petitioners requested that the MK declare the\nphrase \u201cCausing Harm to State Finances\u201d in Articles 603 and 604 of Law\nNumber 1 of 2023 on the Criminal Code (State Gazette of the Republic of\nIndonesia Year 2023 Number 1, Supplement to the State Gazette of the\nRepublic of Indonesia Number 6842) to be contrary to the 1945\nConstitution of the Republic of Indonesia and to have no binding legal\nforce, insofar as it is not interpreted that proof of state financial\nlosses is not exclusive and closed to the results of examinations by a\nspecific audit institution, but must be proven based on valid legal\nevidence and independently assessed by the judge in the criminal trial\nprocess.<\/p>\n
\u201cRejecting the petitioners\u2019 request in its entirety,\u201d stated MK Chief\nJustice Suhartoyo while reading the Decision of the MK Number\n28\/PUU-XXIV\/2026.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/constitutional-court-emphasises-bpks-authority-to-determine-state-financial-losses-1775613248", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }