Analysis of Decision Number 51/PID.SUS-TPK/2024/PN MKS Regarding Proof of State Financial Losses in Corruption Criminal Acts

Abstract

This study aims to analyze the application of law in proving the element of state financial loss in Decision Number 51/Pid.Sus-TPK/2024/PN Mks regarding corruption in the implementation of government procurement projects. The study was conducted using normative juridical research methods through an analysis of laws and regulations, doctrine, and the judge's legal considerations in the decision. The results of the study indicate that the panel of judges has applied the legal construction of proving state financial loss appropriately by adhering to the actual loss approach as a material offense. State losses are proven through valid investigative audits, physical verification of work, expert testimony, and documentary evidence showing discrepancies in the quantity of work that does not meet specifications but is still paid. In addition, the element of abuse of authority in Article 3 of the Corruption Law is proven through the defendant's actions in agreeing to full payment despite knowing that there is a discrepancy in the work, so there is a causal relationship between the defendant's actions and the state loss. This decision makes an important contribution to the practice of corruption justice in Indonesia, especially in strengthening the model of evidence based on forensic audits and real recovery of state finances. This study also emphasizes the urgency of harmonizing the methodology for calculating state financial losses in order to create legal certainty in the process of enforcing corruption laws.