KPK to Study Constitutional Court Ruling on BPK's Authority to Calculate State Losses

The Corruption Eradication Commission (KPK) has stated that it will study and adjust the mechanisms for handling corruption cases following the Constitutional Court (MK) ruling that establishes only the Audit Board of Indonesia (BPK) as authorised to calculate state financial losses. KPK spokesperson Budi Prasetyo said this step is essential to ensure that the anti-corruption agency’s legal processes remain robust both formally and substantively. “This will also allow the calculation of state financial losses in the handling of cases to proceed effectively,” Budi told reporters in Jakarta on Tuesday (7/4). Budi explained that the KPK, through its Legal Bureau, will delve into the implications of the MK ruling, particularly in handling suspected corruption cases involving state financial losses as regulated under Articles 603 and 604 of the National Criminal Code (KUHP). He added that the study will also cover adjustments and optimisation of the Forensic Accounting (AF) function at the KPK, which previously played a role in calculating state losses. “Coordination with the BPK going forward will also continue to be carried out,” he said. Furthermore, Budi emphasised that the KPK respects and complies with the MK ruling. Previously, in Ruling Number 28/PUU-XXIV/2026, read out in early February 2026, the MK stated that the institution authorised to calculate state financial losses is the BPK. This ruling is based on the constitutional mandate in the 1945 Constitution as well as Law Number 15 of 2006 on the BPK. With this ruling, the calculation of state losses can no longer be based solely on potential or assumptions but must be real and proven through BPK audit results. On that basis, law enforcement institutions such as the KPK and the Prosecutor’s Office are required to coordinate with the BPK in calculating state losses as part of the corruption case handling process.