KPK to Issue Circular Following the Supreme Court's Decision on Calculating State Losses

JAKARTA - The Corruption Eradication Commission (KPK) will follow up on the Constitutional Court (MK) decision regarding the calculation of state losses only entitled to be carried out by the Financial Audit Agency. Internal circular letters as instructions for implementation or juklak will be issued as guidelines for investigating alleged corruption.

"We continue to follow these changes, and we will also soon issue a kind of implementation guide, yes, a circular," said Deputy Head of the KPK's Enforcement and Execution Department Asep Guntur Rahayu to reporters quoted on Saturday, May 23.

"The form is a circular letter, it is an implementation guide, a technical guide from the KPK Legal Bureau regarding the handling of cases," he continued.

Next, Asep said, his party also communicated with the parties concerned about the verdict such as the BPK and the Constitutional Court. "Because we want to see what the complete verdict is like, that is, the basis of the thinking of the verdict," he said.

Asep said that the basis of the decision must be known because to his knowledge, the applicant did not submit a calculation of state losses through a certain institution. "It is related to the explanation of Article 2 (Tipikor Law, ed), yes, the explanation is actually like that," he said.

The Constitutional Court (MK) has confirmed the Financial Audit Agency (BPK) as the authority to declare and determine the amount of state losses. The affirmation was stated through the Constitutional Court Decision Number 28/PUU-XXIV/2026 which was tapped in early May as a basis.

In its legal consideration, the Constitutional Court stated that the concept of state losses adopted by Indonesia is a loss in the sense of a material delict, namely a new act can be said to be detrimental to state finances if there is a real or actual loss.

This means that the state's losses must actually occur and can be calculated in terms of the results of the findings of the authorized agencies or institutions.

Furthermore, the Constitutional Court explained that the understanding of "damaging state finances" in Article 603 of Law Number 1 of 2023 concerning the Criminal Code (KUHP) refers to the results of the examination of the state financial audit institution.

Thus, the institution in question is the BPK as regulated in Article 23E paragraph (1) of the Constitution of the Republic of Indonesia in 1945.