Money is an important element in democracy, including elections. Not only to finance the process of organizing the election, but also needed by the election participants for the cost of election contestation. The money needed in the election contestation is not small. Many assume that to be able to win in the election contestation requires large financial resources. So that political parties collect as much funds as possible to support campaign activities in elections. For this reason, it is necessary to regulate the political party finance, the money obtained and used can be reported in a transparent and accountable manner.
However, what has happened in practice is that transparency and accountability in the management of political finance have not run optimally. This is not only happening in Indonesia, but also other countries, especially in Southeast Asia. In general, what is regulated related to political party finances is the source of funds, parties who may donate funds, limits on donations and expenditure limits, and parties who have the authority to oversee the finances of political parties. Although indeed not all of these supervisory institutions are owned by all countries in Southeast Asia.