DPR's Legislation Body to Hold Meeting with BPK, BPKP, and Supreme Court to Discuss Constitutional Court Ruling on BPK
The DPR’s Legislation Body (Baleg) is still discussing Constitutional Court Decision No. 28/PUU-XXIV/2026 regarding the exclusive authority of the Supreme Audit Agency (BPK) to calculate state financial losses. Baleg will invite BPK, the Financial and Development Supervisory Agency (BPKP), and the Supreme Court (MA) to discuss the ruling.
Baleg Chairman Bob Hasan stated that Baleg held a meeting on Tuesday (14/4/2026). The meeting addressed several laws impacted by the Constitutional Court’s decision on the authority to calculate state financial losses.
“In that meeting, follow-up steps regarding the Constitutional Court decision were discussed, particularly related to the provisions of Articles 602 and 603 of Law No. 1 of 2023 on the Criminal Code (KUHP), as well as Article 2 paragraph (1) and Article 3 of Law No. 31 of 1999 as amended by Law No. 20 of 2001 on Corruption Offences (Tipikor),” he said.
According to Bob, the Constitutional Court has ruled that if there is dual interpretation in a norm, the authority to reformulate the norm lies with the law-making body.
“In connection with that, questions arise as to whether the Financial and Development Supervisory Agency (BPKP) or other institutions outside the Supreme Audit Agency (BPK), such as public accountants or financial appraisers in academic circles, have the authority to assess state financial losses in the context of corruption offences as in accounting assessments,” he said.
According to Bob, institutions outside BPK cannot be the primary reference in determining state financial losses. He stated that BPK assesses and/or determines the amount of state financial losses resulting from unlawful acts.
“In the context of law enforcement, institutions outside BPK cannot be the primary reference in determining state financial losses, nor do they have the authority to determine the existence of unlawful acts (PMH), which normatively is BPK’s authority,” he said.
These provisions, said Bob, refer to Article 10 paragraph (1) of Law No. 15 of 2006 on the Supreme Audit Agency, which states that BPK assesses and/or determines the amount of state financial losses caused by unlawful acts, whether due to intentional elements (mens rea) or negligence, committed by treasurers, managers of state-owned enterprises (BUMN)/regional state-owned enterprises (BUMD), or other institutions managing state finances.
Furthermore, regarding Constitutional Court Decision No. 28/PUU-XXIV/2026, although the application in that case was rejected, the legal considerations remain noteworthy, particularly in understanding the mens rea (guilty intent) and actus reus (act) elements in corruption offences, especially those related to Article 2 paragraph (1) and Article 3 of the Tipikor Law.
“To clarify these regulations, it is necessary to reaffirm the role of audit institutions as referred to in Article 603 of the KUHP, which governs the results of audits by government institutions in the field of state finances,” he said.
“As a follow-up, the DPR RI’s Baleg will hold a working meeting on the supervision and evaluation of the Corruption Offences Law by inviting several parties, including BPK, BPKP, the Supreme Court (MA), the Indonesian Institute of Accountants, and law enforcement apparatus,” he said.