Following Constitutional Court Ruling, Attorney General Issues Circular Allowing State Loss Calculations Beyond BPK

The Attorney General’s Office (AGO) has issued a circular regarding institutions authorised to calculate state financial losses in response to a Constitutional Court (MK) ruling. In the circular, the AGO states that state loss calculations can be conducted by institutions other than the Financial Audit Board (BPK).

The circular, numbered B-1391/F/Fjp 04/2026, was signed by Deputy Attorney General for Special Crimes (Jampidsus) Febrie Adriansyah on behalf of the Attorney General and is directed to the Heads of High Prosecutor’s Offices throughout Indonesia. The circular was created to address the considerations in MK Ruling Number 28/PUU XXIV/2026, which states that the ‘state financial audit body’ in Article 603 of the Criminal Code refers to the BPK.

In the circular, the AGO assesses that the MK’s considerations do not imply that the BPK is the only state institution authorised to calculate state losses. The AGO points out that the MK ruling did not grant the applicants’ request and thus does not constitute a binding legal decision.

The AGO then references other MK rulings and the content of the Corruption Eradication Law (UU Tipikor), which it believes regulate that state loss calculations can also be performed by the Financial and Development Supervisory Agency (BPKP), Inspectorate Generals or supervisory bodies in government agencies, certified public accountants, and in coordination with experts to prove state losses beyond findings from the BPKP and BPK.

“As long as it is not regulated in positive law as a binding norm, audits of state losses can still be conducted by authorised agencies or appointed public accountants as per Constitutional Court Ruling Number 31/PUU-X/2012 and the Explanation of Article 32 paragraph (1) of the Corruption Eradication Law,” states one point in the circular.

The Head of the Criminal Information and Public Relations Centre (Kapuspenkum) of the AGO, Anang Supriatna, confirmed the circular. He described it as a reminder to prosecutors in the regions to avoid confusion.

“We have also issued a circular to the regions as a reminder—not everyone can interpret it themselves. For the MK, read the full ruling. Not partially, like some considerations in the MK ruling; it’s not rigid like that,” Anang said at the AGO complex in South Jakarta on Tuesday (12/5/2026).

Anang urged the public not to easily believe information on social media. He asked the public to read the full MK ruling regarding the lawsuit.

“Just read it fully (the ruling points). Friends, don’t read it on TikTok which is just a glimpse, but read the full MK ruling. There it states that others can still be used (institutions other than BPK),” he explained.

“(BPKP) can still do it, can still,” Anang added when asked if the BPKP can still perform state loss calculations.

MK Ruling

Previously, the MK stated that the BPK is the state financial audit body referred to in Article 603 of the Criminal Code. 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 doubling as a 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 application was filed by two students named Bernita Matondang and Vendy Setiawan.

In their application, the applicants stated there was ambiguity in Article 603 of the Criminal Code regarding the state financial audit body, examination mechanisms, and standards for assessing state financial losses. The MK deemed the applicants’ arguments questioning the standards for assessing state losses and who is authorised to determine a state loss to be legally unfounded.

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 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.

Nevertheless, the MK did not grant the applicants’ lawsuit. In its decree, the MK rejected the applicants’ request.