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

Jakarta, VIVA – The Constitutional Court (MK) has decided that only the Financial Audit Board (BPK) has the authority to calculate the amount of state financial losses.

This is stipulated in the Constitutional Court decision Number 28/PUU-XXIV/2026, which was decided by the MK on Monday, 9 February 2026. The decision was made by nine constitutional judges: Suhartoyo as chairman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 Criminal Code regarding the state financial audit institution, the examination mechanism, and the standards for assessing state financial losses.

Regarding this matter, the Corruption Eradication Commission (KPK) has spoken out. KPK spokesperson Budi Prasetyo said that they respect and comply with the decision.

“The KPK certainly respects and complies with the Constitutional Court decision that examined Articles 603 and 604 of Law Number 1 of 2023 on the Criminal Code, namely regarding the calculation of state financial losses,” Budi said to reporters on Monday, 6 April 2026.

“In that decision, the MK provided an interpretation that the institution authorised to calculate state financial losses is the Financial Audit Board or BPK,” he continued.

Budi explained that the KPK will study the decision and its impact on calculating state losses in a case.

“Of course, the KPK will study how the impact or effect is on the KPK’s forensic accounting function, which previously also had the authority to calculate state financial losses, whether with this decision it can still carry out and have the authority to calculate state financial losses or not,” he stated.

From previous experience, the KPK is known to have collaborated extensively with other institutions besides the BPK to calculate state losses.

“Well, that will still be studied further, and of course, the KPK will also intensively continue to coordinate with the BPK, because previously the KPK has been greatly assisted by the BPK in calculating state financial losses in several case investigations. In addition, the KPK has also been assisted by BPKP, and in some other cases, the calculations were done by the KPK’s forensic accounting and were also declared valid by the panel of judges,” Budi revealed.