Constitutional Court Rules Only BPK Has Authority to Calculate State Losses, KPK Responds

The Corruption Eradication Commission (KPK) has responded to the Constitutional Court’s (MK) statement that only the Financial Audit Board (BPK) has the authority to audit state losses. The MK’s ruling will be studied for its impact on the KPK’s authority to calculate state losses in cases.

“The KPK will study the impact or effect on the forensic accounting function at the KPK, which previously also had the authority to calculate state financial losses, and whether with this ruling it can still perform and have the authority to calculate state financial losses or not,” said KPK spokesperson Budi Prasetyo at the KPK building in Kuningan, South Jakarta, on Monday (6/4/2026).

In previous experiences, calculations of state losses by the KPK in cases have been declared valid in trials by judges. The KPK has also collaborated extensively with institutions other than the BPK to calculate state losses.

“In several case investigations, besides the KPK, assistance was provided by the Financial and Development Supervisory Agency (BPKP), and in other cases, calculations were done by the KPK’s forensic accounting and also declared valid by the panel of judges,” he explained.

The KPK will also study the impact of this ruling on the technical calculation of state losses in future case handling. The KPK will ensure that case handling has no loopholes.

“The KPK, through its Legal Bureau, will certainly study the MK’s ruling, particularly for future case handling related to alleged state financial losses,” he stated.

Nevertheless, Budi emphasised that the KPK respects and complies with the MK’s ruling. “The KPK certainly respects and complies with the MK’s ruling which examined Articles 603 and 604 of Law Number 1 of 2023 on the Criminal Code, regarding the calculation of state financial losses,” he revealed.

Only BPK Has Authority to Calculate State Losses

Previously, the MK affirmed that the BPK is authorised to state and determine the amount of state losses related to an act causing state losses.

This is contained in MK Ruling Number 28/PUU-XXIV/2026, decided by the MK on Monday, 9 February 2026. This ruling was decided by nine constitutional justices: Suhartoyo as chair兼member, Saldi Isra, Daniel Yusmic P Foekh, M Guntur Hamzah, Anwar Usman, Enny Nurbaningsih, Ridwan Mansyur, Arsul Sani, and Adies Kadir, each as members.

The petition was filed by two students named Bernita Matondang and Vendy Stiawan. In their petition, the petitioners stated there was ambiguity in Article 603 of the KUHP regarding the state financial audit institution, examination mechanism, and standards for assessing state financial losses.

The MK assessed that the petitioners’ arguments questioning the standards for assessing state losses and who is authorised to determine state losses were not legally grounded. The MK stated that the entire petition was not legally grounded.

The MK opined that state losses can already be quantified based on findings from authorised institutions or agencies. According to the MK, the authorised institution for calculation is the BPK, as it aligns with the explanation of Article 603 of Law 1/2023.

“By referring to the Explanation of Article 603 of Law 1/2023, the state institution authorised to audit state finances as meant is the Financial Audit Board (BPK) as mandated in Article 23E paragraph (1) of the 1945 Constitution of the Republic of Indonesia,” reads the MK’s consideration.