Attorney General's Office Issues Circular Affirming State Financial Loss Calculation in Corruption Cases Not Limited to BPK
JAKARTA, KOMPAS.com - The Attorney General’s Office (Kejagung) has affirmed that the calculation of state financial losses in corruption criminal cases can be carried out not only by the Supreme Audit Agency (BPK), but also by other authorised institutions, including the Financial and Development Supervisory Agency (BPKP) or appointed public accountants.
This affirmation was conveyed by Kejagung through a Circular (SE) following the emergence of various interpretations of Constitutional Court (MK) Decision No. 28/PUU-XXIV/2026 regarding the parties authorised to determine state losses in corruption cases.
Head of the Legal Information Centre (Kapuspenkum) of Kejagung, Anang Supriatna, stated that his institution has issued the SE to all regions so that the MK decision is not read partially.
“We have already issued a circular to the regions for guidance, but not everyone can. That MK decision should be read in full, not partially,” said Anang at the Kejagung Building, Jakarta, on Tuesday (12/5/2026).
“There is in the MK considerations not strictly like that. Just read the MK decision in full, friends, don’t read it on TikTok which is just a glimpse, but read the full MK decision. There it is, it can still use (other institutions besides BPK),” Anang added.
When asked whether audits of state losses from BPKP and other institutions can still be used in corruption cases, Anang confirmed that it is still permitted.
“It can still,” he said.
Kejagung’s official stance is contained in a letter numbered B-1391/F/Fjp/04/2026 dated 20 April 2026, signed by Deputy Attorney General for Special Crimes Febrie Adriansyah.
The letter was sent to all Chief State Prosecutors (Kajati) in Indonesia as a guideline for handling corruption cases following the issuance of the MK decision.
The Prosecutor’s Office also assesses that the decision cannot be interpreted to mean that only BPK is authorised to state state losses.
According to the Prosecutor’s Office, the MK’s consideration which states that BPK has the authority to assess and determine state losses is not intended to create a new norm that BPK is the only institution authorised.
“The decision is not a decision that has binding legal force/accepted, so the existing interpretations do not have legal force,” the letter states.
Kejagung emphasises that law enforcement officials continue to be guided by several previous MK decisions, namely MK Decision No. 142/PUU-XXII/2024, MK Decision No. 25/PUU-XIV/2016, and MK Decision No. 31/PUU-X/2012.