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PvP attack/defense loss points question

Are the pvp points you lose in attack and defense the same?
I would hope that I would lose more PvP points in an attack loss rather than a defense loss.

Thought: the higher ranking you have the more PvP points you lose in an attack loss. Maybe if you are in the top ten you lose 1000 points. And the further you’re ranked the less points you lose. Cause if not the ranking seems pushed to just who plays the most versus an actual ranking changing penalty. I like the idea of losing more PvP points to an actual loss than the AI losing with me defense team.