Asset Declaration Record

Public online

Asset declarations in Indonesia: who declares and whether it is public

Laws

Who must declare

State administrators (Penyelenggara Negara), meaning officials performing executive, legislative or judicial functions and other officials designated by regulation. They include state officials in the highest and high state institutions, ministers, governors and judges, and officials with strategic functions such as regional legislators, directors and commissioners of state-owned and regionally owned enterprises, prosecutors, investigators and commitment-making officials. Candidates must also report where a law requires it.1

What is declared

The State Officials' Wealth Report (LHKPN) covers the assets of the official, the spouse and dependent children, whether held in their own name or another's, acquired before or during office, together with personal data, receipts, expenditure and other data. Immovable property must show an estimated value.1

How often

On first appointment, reappointment, or end of office or retirement, within 2 months under Peraturan KPK No. 3 Tahun 2024. Serving officials report annually for assets as of 31 December, by 31 March of the following year.1,2

Public access

Complete or incomplete LHKPN are announced within 2 months of the receipt or of being declared incomplete, electronically through the official KPK website and or the agency's website, in the format set in an annex to the regulation.1

Where to find declarations

Komisi Pemberantasan Korupsi (KPK), electronic announcement on the official KPK website and or the official's agency website, through the e-LHKPN application.1

Who verifies

Komisi Pemberantasan Korupsi (Corruption Eradication Commission). It carries out administrative verification within 60 working days, and may examine reports before, during and up to 5 years after office, on its own initiative or at the request of law enforcement, internal oversight or prevention bodies.1

Sanctions in law

The KPK recommends that the head of the official's institution impose administrative or code of ethics sanctions for late filing (after 31 March), incomplete or incorrect reporting, failure to attend a clarification, failure to correct a report, or not filing by 31 December. For legislators the recommendation goes to party leadership, the party ethics council or the legislature's honour council.1,2

Notable developments

  1. The KPK adopted Peraturan KPK No. 3 Tahun 2024, amending the LHKPN rules, to take effect 6 months after promulgation.1

Checked 28 October 2026.

Sources

  1. Ministry of Law, Republic of Indonesia (peraturan.go.id), Peraturan Komisi Pemberantasan Korupsi Nomor 3 Tahun 2024 (2 October 2024)
  2. Hukumonline, Mengenal LHKPN dan Sanksi Jika Tidak Melaporkannya (6 December 2024)