ANALISIS PERTIMBANGAN HAKIM PADA PUTUSAN NOMOR: 34/Pid.Sus-TPK/2025/PN Jkt.Pst MENURUT ASAS KEPASTIAN HUKUM

Corruption is categorized as an extraordinary crime that has a serious impact on state financial stability and public trust in government administration. One of the essential elements in proving corruption offenses is the existence of state financial losses that are real and definite in amount. However, in judicial practice, the determination of state losses often gives rise to debate, particularly when it is based on audit results issued by institutions other than the Audit Board of Indonesia (Badan Pemeriksa Keuangan/BPK). This study aims to analyze the juridical considerations of judges in Decision Number 34/Pid.Sus-TPK/2025/PN Jakarta Pusat concerning the proof of state financial losses and to examine the application of the principle of legal certainty in determining such losses based on the Special Purpose Audit Report (Laporan Hasil Audit Dengan Tujuan Tertentu/PDTT) issued by the Financial and Development Supervisory Agency (Badan Pengawasan Keuangan dan Pembangunan/BPKP) without an official determination from BPK. This research employs a normative juridical legal research method using statutory and case approaches. The findings indicate that the panel of judges relied on the PDTT audit report issued by BPKP as evidence to establish state financial losses, despite the constitutional authority to determine such losses being vested in BPK. This practice raises concerns regarding legal certainty, particularly related to the clarity of the calculation basis and the legitimacy of the auditing institution used. The study concludes that the use of BPKP audit reports in determining state financial losses must be accompanied by more comprehensive and transparent juridical considerations to ensure compliance with the principle of legal certainty and to uphold justice in the enforcement of corruption law.