Analisis Yuridis Peraturan Pemerintah Pengganti Undang-Undang No. 1 Tahun 2020 Tentang Kebijakan Keuangan Covid-19 Terhadap Penggunaan Anggaran Di Masa Pandemi

Abstract

The Covid-19 pandemic has impacted the economic sector. To that end, the Government issued Perppu No. 1 of 2020 on the Covid-19 Financial Policy as the implementation of fiscal policy efforts. However, there remain obstacles in the form of a large state deficit. The author formulates two legal issues, namely, first, how is the juridical analysis of Perppu No. 1 of 2020 on the Covid-19 Financial Policy on the use of the budget during the Covid-19 pandemic?; second, what is the government's financing strategy to overcome the deficit during the COVID-19 pandemic through fiscal policy? The research method used is a normative juridical method with a statutory approach with secondary data collection, covering primary, secondary, and tertiary legal materials, and compiled descriptively. The results of this study conclude, first, the juridical analysis of the issuance of Perppu No. 1 of 2020 on the Covid-19 Financial Policy on the use of budgets during the pandemic can lead to potential abuse of authority by the government on the state budget in handling Covid-19; second, fiscal policy by the government as a strategic effort to overcome the state deficit by optimizing revenue and realization of state expenditures to maintain the growth and stability of the Indonesian economy.