Constitutional Court Ruling Opens Door for Corruption Defendants to Challenge State Loss Calculations Based on BPKP Audits

A ruling by the Constitutional Court (MK) affirming the Audit Board of Indonesia (BPK) as the sole institution authorised to determine state losses is seen as a potential lifeline for corruption defendants prosecuted based on calculations by the Development Finance Comptroller (BPKP).

Former Constitutional Court Justice Maruarar Siahaan stated that following the MK ruling, proof of state loss must refer to BPK findings. He argued that judges should declare charges unproven if the element of state loss relies solely on a BPKP audit. "The authority to declare the element of state loss should be calculated and determined by the BPK. If the prosecutor019s indictment is based on calculations other than the BPK019s, it should be declared unproven and the defendant released from legal charges," Maruarar said on Sunday.

He noted the ruling could serve as a basis for defence in ongoing cases, allowing defendants to pursue appeals or cassation. For cases with permanent legal force, he pointed to the President019s prerogative to grant clemency, abolition, or amnesty.

Several major corruption cases have relied on BPKP audits, including the sugar import case involving former Trade Minister Thomas Lembong, who was later granted an abolition. Former Education Minister Nadiem Anwar Makarim was sentenced to 10 years in prison and ordered to pay Rp809.5 billion in restitution over a Chromebook procurement case, despite doubts about the BPKP audit019s credibility. He is currently appealing.

In another case, Ahmad Taufik, Director of PT Permana Putra Mandiri, was sentenced to 14 years for alleged losses of Rp224 billion in a personal protective equipment procurement during the early Covid-19 pandemic. Observers have highlighted irregularities in the BPKP audit, including the use of South Korean production prices as a benchmark, ignoring domestic regulations and the global emergency that caused supply shortages and price surges. A separate Supreme Court cassation decision in a civil case also ordered the government to pay the company for undelivered goods.

Sociology Professor Masdar Hilmy of Sunan Ampel State Islamic University urged law enforcement to align practices with the Constitutional Court019s affirmation of BPK019s authority. He said the ruling should serve as a precedent, ensuring that state loss evidence is assessed based on the proper institutional authority to guarantee legal certainty and due process. While acknowledging BPKP019s competence in internal and investigative audits, he questioned whether its findings can now stand alone as proof of state loss in criminal cases following the MK decision.