Problematika Pemberian Diskresi dan Impunitas kepada Pemerintah Terkait Kebijakan Keuangan Negara dalam Penanganan Pandemi Covid-19

Saharuddin; Abd. Rais Asmar; Fadli Andi Natsif

doi:10.24252/aldev.v5i2.21423

Saharuddin Universitas Islam Negeri Alauddin Makassar
(ID)
Abd. Rais Asmar Universitas Islam Negeri Alauddin Makassar
(ID)
Fadli Andi Natsif Universitas Islam Negeri Alauddin Makassar
(ID)

DOI: https://doi.org/10.24252/aldev.v5i2.21423

Abstract

This study analyzes the use of discretion and impunity in the management of state finances during the COVID-19 pandemic. The results showed that regulation No. 1 of 2020 which became law No. 2 of 2020 is contrary to the principle of the rule of law because it abolishes criminal and civil sanctions for officials who harm the state. This has implications for the state budget. Normative research with data collection from library sources was used in this study. Overall, this study concludes that discretion and impunity in the management of state finances during the COVID-19 pandemic are contrary to the principles of the rule of law and have an impact on the state budget.

Author Biography

Saharuddin , Universitas Islam Negeri Alauddin Makassar

Jurusan Ilmu Hukum Angkatan 2017

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