Repositioning BPK as a One Gate System for Determining State Losses: A Study of the Constitutional Court's Decision in 2026

Sulistyowati, . (2026) Repositioning BPK as a One Gate System for Determining State Losses: A Study of the Constitutional Court's Decision in 2026. Repositioning BPK as a One Gate System for Determining State Losses: A Study of the Constitutional Court's Decision in 2026, 3 (4). pp. 456-466. ISSN 2987-5609

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Abstract

Abstract: The determination of state losses in corruption cases in Indonesia has historically
been a major source of legal uncertainty. This is due to multiple interpretations of authority
between audit institutions and law enforcement officials, which often lead to jurisprudential
clashes. The Constitutional Court Decision Number 28/PUU-XXIV/2026, handed down in
early March 2026, is here to redefine the investigative audit architecture fundamentally.
Through this ruling, the Constitutional Court established the Financial Audit Agency (BPK)
as the sole authority to calculate, validate, and declare state financial losses in every
corruption case. This doctrine is known as the one-gate system. This journal critically
examines the BPK's repositioning by analyzing the philosophical foundations of the
constitution, the juridical anatomy of the decision, and the paradigmatic consequences for the
judicial system and the government bureaucracy. Through a normative juridical analysis
supported by an institutional sociological approach, it was found that this decision confirmed
corruption as an absolute material crime. In other words, state losses must be actual and real,
not just potential. This decision also restores the function of criminal law as the ultimate
remedy after administrative mechanisms, such as Claims for Damages, are exhausted. But on
the other hand, the monopoly of the interpretation of state losses by one institution actually
gives birth to a serious threat in the form of the erosion of the judge's epistemic authority in
the courtroom. Judges risk being reduced to a mere stamp of legitimacy for audit figures
fabricated outside the judicial system. In addition, the BPK's institutionally limited capacity
creates a bottleneck effect, stalling thousands of corruption cases as they await audit results.
This study recommends a limited revision of the Law on the Eradication of Corruption
Crimes. The revision should not focus on the struggle for the institution's stamp but on
establishing a standard methodology for calculating state losses that applies nationally,
openly, and accountably. With clear standards, any technical entity can perform the
calculations, and the judge again holds sovereignty over the final judgment.

Item Type:	Article
Subjects:	K Law > K Law (General)
Divisions:	Artikel > Hukum
Depositing User:	BPSI Unas
Date Deposited:	03 Jun 2026 04:18
Last Modified:	03 Jun 2026 04:18
URI:	https://repository.unas.ac.id/id/eprint/16383

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