Deputy Baleg Says Constitutional Court Ruling Strengthens BPK's Authority to Calculate State Losses
Deputy Chairman of the DPR Legislation Body, Martin Manurung, stated that the Constitutional Court (MK) Decision No. 28/PUU-XXIV/2026 reinforces the authority of the Financial Audit Board (BPK) to declare state losses. Martin noted that previously, calculations of state losses were inconsistent due to various institutions claiming authority.
He made these remarks during a plenary correction presentation by the Head of the DPR Expert Body regarding the MK decision, on Tuesday (14/4/2026). He explained that existing norms had allowed other institutions outside the BPK to declare state losses.
“So we have seen the problem of the confusing declarations of state losses—who should do it—because there are indeed norms and regulations, both in laws, Presidential Regulations, and Supreme Court circulars that open opportunities for other institutions outside the BPK,” Martin said during the meeting.
Martin emphasised that this MK decision strengthens the BPK’s authority to calculate state losses. He clarified that the position of the Financial and Development Supervisory Agency (BPKP) is limited to internal audits.
“Well, with this current MK decision—what is the number? 28, right? MK Decision No. 28 reinforces previous MK decisions that have stated the BPK is the state audit institution that can declare state losses,” he said.
“The others, like the BPKP, are for internal audits or supervision,” he added.
The Constitutional Court had previously stated that the BPK is the institution authorised to audit state losses. The MK ruled that the BPK is authorised to declare and determine the amount of state losses related to actions causing such losses.
This is enshrined in MK Decision No. 28/PUU-XXIV/2026, 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 MK opined that state losses can already be quantified based on findings from authorised agencies or institutions. According to the MK, the authorised institution for such calculations is the BPK, as it aligns with the explanation of Article 603 of Law No. 1/2023.
“Referring to the Explanation of Article 603 of Law No. 1/2023, the state institution authorised to audit state finances as mentioned 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.