Legal Certainty Regrading the Authority to Calculate State Losses in Corruption Cases
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Abstract
This study aims to examine legal certainty concerning the authority to calculate state financial losses in corruption cases, while also assessing the implications arising from overlapping institutional mandates within judicial practice. The central issue lies in regulatory inconsistencies and differing interpretations regarding which institutions are authorized to determine state losses, often involving the Audit Board of Indonesia (BPK), the Financial and Development Supervisory Agency (BPKP), as well as independent experts. This research employs a normative legal method, utilizing statutory and conceptual approaches, supported by an analysis of court decisions and relevant legal literature.The findings reveal that the absence of clear and consistent regulations governing the authority to assess state losses contributes significantly to legal uncertainty in the evidentiary process of corruption cases. Divergent perspectives between law enforcement agencies and auditing institutions lead to inconsistent judicial decisions, thereby undermining the principles of legal certainty and justice. Furthermore, reliance on loss calculations produced by different institutions without uniform standards raises doubts regarding the validity and reliability of the quantified state losses used as the basis for criminal sentencing. In conclusion, regulatory harmonization and a clear delineation of institutional authority are urgently required to ensure legal certainty in the enforcement of anti-corruption laws. Such measures are essential to promote a fair, transparent, and accountable judicial system.
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