Former Deputy Chairman of the Corruption Eradication Commission (KPK), Alexander Marwata, has proposed the creation of a unified standard for calculating state losses. He argued that such a standard should be mandatory for all parties tasked with performing these calculations.
Marwata detailed this proposal during a public hearing with the Legislative Body (Baleg) of the DPR at the parliamentary complex in Senayan, Jakarta, on Tuesday, May 19, 2026. He suggested that a standardized approach would provide a reliable benchmark for presenting evidence during court trials.
Addressing Resource Constraints
The former KPK official highlighted concerns regarding the current reliance on the Audit Board of Indonesia (BPK). He noted that the BPK could become overwhelmed if it remains the sole authority for state loss calculations, particularly due to human resource limitations.
Marwata pointed out that in regional areas, approximately 90% of corruption cases involve Article 2 and Article 3. He warned that if every case required BPK intervention, the institution would likely be unable to keep up with the demand.
A Collaborative Framework
To mitigate these risks, Marwata suggested that the BPK and the Finance and Development Supervisory Agency (BPKP) should collaborate with public accountants to establish a formal guideline or standard for calculating losses.

He specifically recommended that the BPK, BPKP, public accountants, and the Indonesian Institute of Accountants (Ikatan Akuntan Indonesia) sit together to determine these standards. Once established, this framework would serve as the primary reference for any party assigned to conduct state loss audits.
Past Precedents and Future Implications
Reflecting on his time as a KPK leader, Marwata shared that he previously encouraged the use of internal audits within the anti-corruption agency. He noted that the KPK possesses its own forensic accountants and a specialized unit capable of performing these calculations independently.

The adoption of a unified standard could potentially streamline the evidentiary process in corruption trials. It may also allow for a broader range of qualified professionals to assist in audits without compromising the legal validity of the results.
Frequently Asked Questions
What is the primary goal of Alexander Marwata’s proposal?
The goal is to establish a single, unified standard for calculating state losses that all auditing parties must follow to ensure results can be properly tested and verified in court.
Why does Marwata believe the BPK might struggle with current demands?
He believes the BPK would be overwhelmed from a human resources perspective if it were the only agency handling calculations, especially since a vast majority of regional corruption cases involve Article 2 and Article 3.
Which organizations did Marwata suggest should collaborate on the new standard?
He suggested that the BPK, BPKP, public accountants, and the Indonesian Institute of Accountants (Ikatan Akuntan Indonesia) should work together to determine the guidelines.
Do you believe a standardized audit process would make corruption trials more efficient?
