Efforts to Achieve Legal Certainty in the Authority to Calculate State Losses in Corruption Cases

Abstract

This study aims to examine the efforts to establish legal certainty concerning the authority to calculate state financial losses in corruption cases. The primary issue lies in the overlapping mandates among several institutions, such as state auditing bodies and law enforcement agencies, which often result in differing assessments of state losses. This situation creates legal uncertainty that may affect both the evidentiary process in court proceedings and judicial decisions. The research employs a normative legal method, utilizing both statutory and conceptual approaches. The data consist of primary, secondary, and tertiary legal materials, all of which are analyzed qualitatively. This study reviews various laws and regulations, as well as court decisions, related to the authority in determining state financial losses in corruption cases. The findings indicate that there is no clear and definitive regulation specifying which institution holds the authority to calculate state financial losses. This lack of clarity leads to varying interpretations and inconsistent practices in implementation. Furthermore, there is no standardized methodology governing the calculation of such losses. Efforts to achieve legal certainty may include harmonizing existing laws and regulations, clearly defining the authority of the competent institutions, and developing standardized technical guidelines for calculating state financial losses. Through these measures, it is expected that a more coherent and consistent legal framework can be established, thereby ensuring greater legal certainty in handling corruption cases.