Establishing Criminal Liability: The Legal Standing and Evidentiary Weight of State Financial Loss Findings

Abstrak

This study aims to analyze the constitutional position and the legal status of the Audit Report (LHP) of the Supreme Audit Agency (BPK) as an administrative product, and its evidentiary weight in establishing the criminal elements of corruption. This type of research is a normative legal study using conceptual, historical, and statutory approaches. The documents indicate that the BPK holds the primary constitutional mandate to calculate and determine state financial losses definitively, as reinforced by the Supreme Court Circular Letter (SEMA) No. 4 of 2016. In criminal trials, the BPK's Audit Report qualifies as valid documentary evidence (Article 184 of the Criminal Procedure Code/KUHAP) and can transform into expert testimony if the auditor is presented in person. Nevertheless, the BPK's Audit Report is viewed as an administrative product (State Administrative Decree) subject to the principles of administrative law and due process of law. Not all findings automatically constitute corruption crimes; pure administrative errors without malicious intent (mens rea) or losses due to pure business risks in State-Owned Enterprises (Business Judgment Rule) must be filtered and resolved through the compensation claim mechanism (TP-TGR) or settled within a 60-day grace period.