If Only the BPK Can Calculate State Losses, Will Corruption Case Handling Slow Down?
JAKARTA, KOMPAS.com - The handling of corruption cases has drawn attention after the Supreme Court’s decision No. 28/PUU-XXIV/2026 which asserts that the authority to calculate and determine losses to the state lies with the Audit Board of Indonesia (BPK). The ruling has sparked debate, with several legal practitioners warning that it could affect the effectiveness of prosecutors in pursuing corruption cases.
Professor Pujiyono Suwadi, a Professor of Law at Universitas Sebelas Maret (UNS) Surakarta, argues that there needs to be clarity on the technical aspects of implementing the ruling to avoid obstacles in the legal process. “If the technical problems aren’t resolved clearly, it will surely become a bottleneck and lead to justice delay. Isn’t justice delayed justice denied?” he told Kompas.com on 21 May 2026.
In the context of the Supreme Court ruling, such bottlenecks could occur if all corruption cases must await losses to be calculated by a single body, namely the BPK, in the absence of a clearly defined technical mechanism.
“Justice delay” means delayed enforcement or dispensation of justice. The phrase “justice delayed is justice denied” suggests prolonged legal processes may undermine the aim of upholding the law and delivering justice to the public.
Pujiyono, who also chairs the Prosecutors’ Commission, argues that if one refers to the Explanation to Article 603 of the Indonesian Penal Code (KUHP), it is difficult to interpret the body intended in the ruling as anything other than the BPK. He says the wording of the explanatory note clearly points to the BPK.
“The explanation to Article 603 KUHP, in my view, leaves no room for interpretation other than that the body meant is the BPK, not another institution,” he said.
The explanatory note to Article 603 KUHP reads as follows: ‘What is meant by merugikan keuangan negara is based on the findings of a state financial audit body.’
Professor Suwadi notes that the explanatory note uses the phrase ‘state financial-audit body’. The phrase is not neutral and contains two affirmations. First, the calculation of state losses can only be performed by a state body. Second, the body must have the authority to audit state finances. “In Indonesia’s constitutional system, such a character is only possessed by the BPK,” he asserted.