Criminal Liability Of The Depok City Fire Department Treasurer: A Study Of Decision Number 3/Pid.Sus-Tpk/2023/Pt Bdg

Abstract

Abuse of authority in regional financial management may lead to state financial losses and violations of honorary workers’ rights. One manifestation is excessive salary deductions under the pretext of BPJS contributions. This issue is reflected in Decision Number 3/Pid.Sus-TPK/2023/PT BDG involving an assistant expenditure treasurer. This study applies a normative juridical method using statutory and case approaches. The findings reveal that the defendant’s actions fulfilled the elements of Article 3 of the Anti-Corruption Law, including abuse of authority, intent to benefit personally and actual state financial loss. Criminal liability was established through the fulfillment of both objective and subjective elements in accordance with the theory of fault.