ANALISIS YURIDIS PENGHITUNGAN KERUGIAN KEUANGAN NEGARA BERDASARKAN PUTUSAN MAHKAMAH KONSTITUSI NOMOR 25/PUU-XIV/2016 (STUDI PUTUSAN NOMOR 24/PID.SUS-TPK/2023/PN MTR)

Abstract

This research is motivated by the state loss calculation method used in Decision Number 24/Pid.Sus-TPK/2023/PN Mtr, where BPKP applied the total loss method—calculating PT Anugerah Mitra Graha's entire iron sand sales as state losses—potentially conflicting with the actual loss doctrine mandated by Constitutional Court Decision Number 25/PUU-XIV/2016. Using a normative legal method with statutory, case, and conceptual approaches, analyzed descriptively-analytically through deductive reasoning, this study formulates an ideal calculation method for the iron sand mining sector and examines the legal consequences of methodological inconsistency for proving the "state financial loss" element. Findings show the total loss method procedurally satisfies the "real and certain" requirement but substantively exceeds actual losses by including production costs and business margins; a royalty/PNBP-based approach is more appropriate. This inconsistency conflates evidence of enrichment with state loss elements. The study concludes a uniform calculation standard is needed and recommends BPKP, law enforcement, and policymakers adopt royalty/PNBP-based methods to ensure legal certainty.