International Journal of Law
International Journal of Law
International Journal of Law
Vol. 5, Issue 6 (2019)

Reconstruction of authority to calculate country financial damages in corruption case in Indonesia based on justice value


Wiji Pramajati, Teguh Prasetyo, H Djauhari

Corruption Eradication in Indonesia are regulated in Law No. 31 of 1999 concerning Corruption and Law No. 20 of 2001 concerning Amendment to Law Number 31 of 1999 concerning Eradication of Criminal Acts of Corruption does not regulate the authority to calculate state financial losses in criminal acts of corruption. This makes a polemic in the community especially for the Defendant and his Legal Counsel although based on the Decision of the Constitutional Court Number 31 / PUU-X / 2012 dated October 23, 2012 which basically states that the BPK, BPKP, Inspectorate, Public Accountants have the authority to calculate financial losses the state in criminal acts of corruption and even the Investigator also has the authority to do so. The problem examined in this study is regarding the reconstruction of the authority to calculate the loss of state finances in criminal acts of corruption based on justice. The research method uses a sociological juridical approach. Data collection techniques by interview, observation, and documentation. Data analysis techniques using interactive analysis methods. The results of this study conclude that the authority to calculate State Financial Losses in Corruption is not based on values of dignified justice that uphold human and human values based on Pancasila. BPK, BPKP, Inspectorate and Public Accountant are composed of people or people with dignity who work as auditors who have professional abilities with auditing standards determined by the government and they carry out their duties based on applicable regulations. In order not to make polemic and debate and can be a guideline for Law Enforcement, it must be regulated in the Corruption Act.
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How to cite this article:
Wiji Pramajati, Teguh Prasetyo, H Djauhari. Reconstruction of authority to calculate country financial damages in corruption case in Indonesia based on justice value. International Journal of Law, Volume 5, Issue 6, 2019, Pages 91-97
International Journal of Law