The legal impact of unreported campaign funds by political parties in Indonesia

Elections serve as a mechanism for upholding people's sovereignty in selecting legislative representatives through a direct, general, free, confidential, honest, and fair process. Campaign funds consist of financial resources in the form of money, goods, and services used by candidates and/or political parties to finance election campaign activities. This study specifically examines campaign funding based on reports of campaign fund receipts and expenditures, detailing the financial resources utilized for legislative candidates' campaigns. The research employs a normative legal approach, utilizing statutory and analytical methods, with data collected through literature reviews and secondary data analysis. The findings indicate that the legal consequences of political parties failing to report campaign funds, as stipulated in General Election Commission Regulation No. 18 of 2023 on Election Campaign Funds, underscore the importance of campaign fund reports as evidence of participants' integrity and accountability. Failure to submit the Campaign Fund Receipt and Expenditure Report (LPPDK) may result in the annulment of an election victory. This aligns with Article 118, paragraphs (3) and (4) of the regulation, which stipulate that if the central, provincial, or regency/city leadership of a participating political party fails to submit the LPPDK to an appointed public accountant (KAP) within the deadline set in Article 53, paragraph (4), the party may face sanctions, including the disqualification of its candidates for the House of Representatives (DPR), provincial legislative council (DPRD Provinsi), and regency/city legislative council (DPRD Kabupaten/Kota).