Finances

Article 23

1. The State Budget as the basis of the management of state funds shall be determined annually by law and shall be implemented in an open and accountable manner in order to best attain the prosperity of the people.
2. The Bill on the State Budget shall be submitted by the President for joint consideration with the DPR, which consideration shall take into account the opinions of the DPD.
3. In the event that the DPR fails to approve the proposed Bill on the State Budget submitted by the President, the Government shall implement the State Budget of the preceding year. Budget bills Article 23A All taxes and other levies for the needs of the State of a compulsory nature shall be regulated by law. Article 23B The forms and denomination of the national currency shall be regulated by law.

Article 23C

Other matters concerning state finances shall be regulated by law.

Article 23D

The State shall have a central bank, the structure, composition, authorities, responsibilities and independence of which shall be regulated by law.

Chapter VIIIA. Supreme Audit Board (Badan Pemeriksa Keuangan or BPK)

Article 23E

1. To investigate the management and accountability of state finances, there shall be a single Supreme Audit Board which shall be free and independent.
2. The result of any investigation of state finances shall be submitted to the DPR, DPD or DPRD in line with their respective authority.
3. Action following the result of any such investigation will be taken by representative institutions and/or bodies according to law.

Article 23F

1. The members of the BPK shall be chosen by the DPR, which shall have regard to any considerations of the DPD, and will be formally appointed by the President.
2. The leadership of the BPK shall be elected by and from the members.

Article 23G

1. The BPK shall be based in the capital of the nation, and shall have representation in every province.
2. Further provisions regarding the BPK shall be regulated by law.

Article 24

1. The judicial power shall be independent and shall possess the power to organise the judicature in order to enforce law and justice.
2. The judicial power shall be implemented by a Supreme Court and judicial bodies underneath it in the form of public courts, religious affairs courts, military tribunals, and state administrative courts, and by a Constitutional Court.
3. Other institutions whose functions have a relation with the judicial powers shall be regulated by law.

Article 24A

1. The Supreme Court shall have the authority to hear a trial at the highest (cassation) level, to review ordinances and regulations made under any law against such law, and shall possess other authorities as provided by law.
2. Each justice of the Supreme Court must possess integrity and a personality that is not dishonourable, and shall be fair, professional, and possess legal experience.
3. Candidate justices of the Supreme Court shall be proposed by the Judicial Commission to the DPR for approval and shall subsequently be formally appointed to office by the President.
4. The Chair and Vice-Chair of the Supreme Court shall be elected by and from the justices of the Supreme Court.
5. The structure, status, membership, and judicial procedure of the Supreme Court and its subsidiary bodies of judicature shall be regulated by law.

Article 24B

1. There shall be an independent Judicial Commission which shall possess the authority to propose candidates for appointment as justices of the Supreme Court and shall possess further authority to maintain and ensure the honour, dignity and behaviour of judges.
2. The members of the Judicial Commission shall possess legal knowledge and experience and shall be persons of integrity with a personality that is not dishonourable.
3. The members of the Judicial Commission shall be appointed and dismissed by the President with the approval of the DPR.
4. The structure, composition and membership of the Judicial Commission shall be regulated by law.

Article 24C

1. The Constitutional Court shall possess the authority to try a case at the first and final level and shall have the final power of decision in reviewing laws against the Constitution, determining disputes over the authorities of state institutions whose powers are given by this Constitution, deciding over the dissolution of a political party, and deciding disputes over the results of general elections.
2. The Constitutional Court shall possess the authority to issue a decision over an opinion of the DPR concerning alleged violations by the President and or Vice-President of this Constitution.
3. The Constitutional Court shall be composed of nine persons who shall be constitutional justices and who shall be confirmed in office by the President, of whom three shall be nominated by the Supreme Court, three nominated by the DPR, and three nominated by the President.
4. The Chair and Vice-Chair of the Constitutional Court are elected by and from the constitutional justices.
5. Each constitutional justice must possess integrity and a personality that is not dishonourable, and shall be fair, shall be a statesperson who has a command of the Constitution and the public institutions, and shall not hold any position as a state official.
6. The appointment and dismissal of constitutional justices, the judicial procedure, and other provisions concerning the Constitutional Court shall be regulated by law.

Article 25 The appointment and dismissal of judges shall be regulated by law.

Chapter 9A. State Territory

Article 25A

The Unitary State of the Republic of Indonesia is an archipelagic state, the boundaries and rights of whose territory shall be established by law.