Former KPK Leaders Propose Government Set Auditing Standards for State Loss Calculations

Jakarta — Former Deputy Chief of the Corruption Eradication Commission (KPK) for 2019–2024, Alexander Marwata, has proposed that the government formulate auditing standards for the calculation of state losses within the context of law enforcement. He says such standardisation is needed so legal processes do not encounter obstacles or polemics, enabling bodies such as the inspectorate, BPK, or BPKP to compute losses in a standardised manner. “And when the audit evidence is presented in court, the judges will test it against that standard,” Alexander said after attending a hearing with the Legislative Body (Baleg) of the DPR at the parliamentary complex in Jakarta on Tuesday. He noted that in recent cases of corruption resulting in state losses, the amount is often derived using an assumptive method. He was surprised that in one case the indictment set the state loss at Rp5.2 trillion, while the audit by BPKP for that case stated losses of Rp1.5 trillion. “Any determination must be based on trial facts; you can’t make it up. The source of the Rp5.2 trillion figure, or whatever the amount is, must be explained,” he said. Meanwhile, Agung Firman Sampurna, former chairman of the Audit Board (BPK) for 2019–2022, who also attended the DPR meeting, proposed two options to address the issue of state losses. He explained that the first option is a limited amendment to Law No. 31 of 1999 on the Eradication of Corruption (Tipikor), particularly Article 32 and its explanatory provisions. The second option is a limited revision to Law No. 15 of 2006 on BPK by adding provisions emphasising that the calculation of state losses refers to BPK’s authority. “This aims to reinforce BPK’s constitutional authority in the calculation and determination of state losses, remove regulatory dualism, and ensure that all loss-determination mechanisms refer to the regulations governing state financial audits,” he said. It is known that Baleg DPR held an RDPU with several legal experts to discuss the implementation of the Tipikor Act related to the authority to calculate state losses following the Constitutional Court ruling No. 28/PUU-XXIV/2026 on which body is authorised to compute losses. Baleg DPR Chairman Bob Hasan said the discussion was intended to find a middle ground and avoid multiple interpretations of the authority to calculate state losses.