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

Jakarta (ANTARA) - The Corruption Eradication Commission (KPK), through its Legal Bureau, will study the implementation of the Constitutional Court’s decision regarding the stipulation that only the Financial Audit Board (BPK) is authorised to calculate state financial losses in handling cases at the anti-corruption agency.

KPK Spokesperson Budi Prasetyo stated that this step is intended to ensure that the legal processes for alleged corruption offences conducted by the KPK do not open formal or substantive loopholes.

“This is also to ensure that the process of calculating state financial losses in the series of case handling can run effectively,” Budi told reporters in Jakarta on Tuesday.

He explained that the study of the Constitutional Court’s decision in handling cases at the KPK, particularly for alleged corruption offences related to state financial losses as regulated in Articles 603 and 604 of the National Criminal Code (KUHP), will be conducted.

Budi stated that the study also includes ways to adjust and optimise the functions of Forensic Accounting (AF) at the KPK, which previously had the authority and function in calculating state financial losses.

“Likewise, coordination with the BPK going forward will continue to be carried out,” he said.

Budi emphasised that his side respects and complies with the Constitutional Court’s decision which examined Articles 603 and 604 of the National Criminal Code.

In Decision Number 28/PUU-XXIV/2026, the Court stated that the agency authorised to calculate state financial losses is the BPK.

The decision, which was read out in early February 2026, is based on the constitutional mandate in the 1945 Constitution and Law Number 15 of 2006 on the BPK.

With this decision, state losses may no longer be based solely on potential or assumptions, but must be actual and proven through BPK audit results.

Therefore, law enforcement agencies, such as the KPK and the Prosecutor’s Office, must coordinate with the BPK for calculating state losses to adjust the legal processes in corruption cases.