KONSTITUSIONALITAS DISKRESI KEBIJAKAN FINANSIAL PEMERINTAH YANG BERKEADILAN: STUDI PUTUSAN MAHKAMAH KONSTITUSI NOMOR 37/PUU-XVIII/2020

Abstract

Change is a necessity in the life of the nation and state towards the era of society 5.0. The general principles of good governance as the basis for policy making can also develop at a practical level, so that the government is able to fulfill the interests of the community in exercising its authority. The government is allowed to deny the general principles of good governance as long as it is done to protect the interests and constitutional rights of citizens. In the context of organizing and using state finances, especially after the 2019 Pandemic Era, there is a phenomenon of increasing government discretion in making policies related to the use and administration of state finances. This triggers questions that must be answered regarding the limits to which discretion can be exercised by policy makers. This research will try to answer how the practice of discretionary legal acts can be carried out by the government in the administration of state finances and how the ratio decidenci of the Constitutional Court Decision Number 37/PUU-XVIII/2020 which concretely provides certainty of constitutional interpretation of the discretion of policy making and decisions made by state administration officials in the pandemic era. This research was prepared using the normative juridical method using a case approach and conceptual approach. The conclusion of this research is that in the context of making government policies and decisions in an emergency state situation, it is possible for discretion to occur which has implications for impunity. The conclusion of this research is that in the context of policy making and government decisions in emergency situations, it is possible for discretion to occur which has implications for impunity for government administrative actions and the exclusion of beschikking objects can be the object of a lawsuit in the State Administrative Court. There are limits that must still be obeyed by the government in terms of exercising discretion in the interests of the greater community and safeguarding cititzens’ constitutional rights.