Adjudicatory Authority of the State Administrative Court over Lawsuits Against BPK Audit Reports: A Study of PTUN Medan Decision Number 55/G/2025/PTUN. MDN

Abstrak

This study examines the adjudicatory authority of the State Administrative Court (PTUN) over lawsuits that designate the Audit Report (LHP) of the Supreme Audit Board (BPK) as the object of administrative dispute. Employing normative legal research with statutory, conceptual, and case study approaches based on PTUN Medan Decision Number 55/G/2025/PTUN. MDN, this article addresses two primary questions: first, whether PTUN possesses absolute competence to adjudicate lawsuits against BPK audit reports; second, whether BPK audit reports qualify as State Administrative Decisions (KTUN). The findings demonstrate that PTUN lacks jurisdiction because BPK exercises a constitutional function of state financial auditing that is independent and distinct from governmental administrative functions. BPK audit reports do not satisfy the elements of KTUN as stipulated in Article 1(9) of Law Number 51 of 2009 in conjunction with Article 87 of Law Number 30 of 2014. The PTUN Medan decision reinforces consistent Supreme Court jurisprudence placing BPK audit reports beyond PTUN's absolute competence. This research contributes to Indonesian administrative law doctrine by clarifying PTUN's jurisdictional boundaries and safeguarding BPK's constitutional independence.