JAKARTA, LITERASIHUKUM.COM — The Legislation Body (Baleg) of the Indonesian House of Representatives will hold a working meeting with a number of institutions, including BPK, BPKP, and Supreme Court, to discuss the follow-up of Constitutional Court Decision regarding the authority to calculate state losses. This step was taken after the House Legislation Body assessed that the Constitutional Court Decision has an impact on a number of provisions in the Criminal Code and the Anti-Corruption Law.

Chairman of the House Legislation Body Bob Hasan said that the discussion had begun in the House Legislation Body meeting on Tuesday, April 14, 2026. According to him, the forum highlighted the follow-up on Constitutional Court Decision Number 28/PUU-XXIV/2026, especially those related to Article 602 and Article 603 of Law Number 1 of 2023 concerning the Criminal Code, as well as Article 2 paragraph (1) and Article 3 of Law Number 31 of 1999 juncto Law Number 20 of 2001 concerning Corruption Crimes.

Bob explained that one of the issues that emerged was whether institutions outside BPK, such as BPKP, public accountants, or financial appraisers from academia, can also be references in assessing state losses in corruption cases. However, according to him, in the context of law enforcement, institutions outside the BPK cannot be used as the primary reference for determining state losses, let alone determining the existence of an Unlawful Act.

That view, said Bob, refers to Article 10 paragraph (1) of Law Number 15 of 2006 concerning the BPK, which states that the BPK is authorized to assess and/or determine the amount of state losses caused by an unlawful act, whether due to intentional elements or negligence, committed by treasurers, managers of state-owned enterprises/regionally-owned enterprises, or other institutions that manage state finances.

Even so, Baleg considers that reaffirmation is still needed at the legislative level. Bob mentioned that, although the unlawful act in the Constitutional Court case was rejected, the legal considerations remain important to examine, especially in understanding the element of mens rea and actus reus in the act of corruption. Therefore, according to him, there needs to be a clarification regarding the role of the audit institution as referred to in Article 603 of the Criminal Code, which regulates the audit results by government institutions in the field of state finance.

As a follow-up, the DPR RI's Baleg will invite a number of parties to a working meeting on supervision and evaluation of the Law on Corruption Crime. Besides BPK, BPKP, and Supreme Court, Baleg also plans to present Indonesian Institute of Accountants as well as law enforcement officials. The forum is expected to provide clarity on the implications of the Constitutional Court Decision and the direction of legal norm formation in the future.

Thus, the issue currently being discussed by the National Legislation Body (Baleg) no longer solely concerns who is authorized to calculate state losses, but also how to ensure that the relationship between the Constitutional Court Decision, the new Criminal Code, and the corruption legal regime remains synchronized so as not to create uncertainty in law enforcement practices.[1]