The Constitutional Court (MK) declared the Indonesian Financial Audit Agency (BPK) as an institution that has the authority to audit state losses. The Constitutional Court said that the BPK has the authority to declare and determine the amount of state losses related to an act of state loss.
This is stated in the Constitutional Court decision Number 28/PUU-XXIV/2026, which was decided by the Constitutional Court on Monday, February 9 2026. This decision was decided by nine Constitutional Justices, namely Suhartoyo as Chairman and Member, Saldi Isra, Daniel Yusmic P. Foekh, M. Guntur Hamzah, Anwar Usman, Enny Nurbaningsih, Ridwan Mansyur, Arsul Sani, and Adies Kadir, each as a Member.
This application was submitted by two students named Bernita Matondang and Vendy Stiawan. In his petition, the applicant stated that there was a lack of clarity in Article 603 of the Criminal Code regarding state financial audit institutions, audit mechanisms, and standards for assessing state financial losses.
The Petitioner asked the Constitutional Court to declare the phrase ‘state financial loss’ in Article 603 and Article 604
Law Number 1 of 2023 concerning the Criminal Code is contrary to the Republic of Indonesia Constitution and does not have binding legal provisions. The applicant also requested that state losses be determined based on valid evidence and assessed by a judge in the criminal justice process.
“As long as it is not interpreted to mean that proof of state financial losses is not exclusive and closed only to the results of examinations by certain audit institutions, it must be proven based on legally valid evidence and assessed independently by a judge in the criminal justice process,” reads the applicant’s petitum.
The Constitutional Court is of the view that the amount of state losses can be calculated based on the findings of the competent agency or institution. According to the Constitutional Court, the institution with authority to calculate this is the BPK because it is in line with the explanation of Article 603 of Law 1/2023.
“By referring to the Elucidation of Article 603 of Law 1/2023, the state institution that has the authority to audit state finances is the Financial Audit Agency (BPK) as mandated in Article 23E paragraph (1) of the 1945 Constitution of the Republic of Indonesia,” reads the Constitutional Court’s consideration.
The Constitutional Court judge explained that the provisions of Article 10 paragraph (1) of Law Number 15 of 2006 concerning the BPK state that the BPK also has the authority to assess and/or determine the amount of state losses resulting from unlawful acts. The BPK’s authority in this case is to state and determine the amount of state losses in question which is related to the law enforcement process for actions or actions that result in state losses.
Therefore, the Constitutional Court considers that the applicant’s argument which questions the standards for assessing state losses, and regarding who has the authority to determine a state loss, is legally unfounded. The Constitutional Court said that the applicant’s petition was entirely groundless according to law.
“The Petitioners’ argument concerns the absence of clear normative parameters regarding who has the authority to determine losses, what the assessment standards are, and the extent to which the results of the audit are binding on judges in the evidentiary process on the phrase “harmful to state finances” in the norms of Article 603 and Article 604 of Law 1/2023, so that placing the elements of the offense in an interpretation space that is not measurable and cannot be predicted is unreasonable according to law,” stressed the MK.
The MK rejected the two students’ application in its entirety. “Reject the Petitioners’ petition in its entirety,” said Chief Justice Suhartoyo.
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