For this impact, the government has tried to prevent and overcome the worse impact of the COVID-19 pandemic. Based on the determination of the state of emergency and its handling procedures regulated in the above provisions.
Right to work
In addition to this funding, the government has also allocated a healthcare budget to cover the cost of treating patients with COVID-19, from medical fees to repatriation of bodies if the patient dies. Then the government also provides various reliefs for exemption and reduction of tax rates for the supply of goods/services in the health sector and recognition for health workers. This is a form of the government's commitment to overcome the COVID-19 pandemic and ensure the realization of the right to health care through budgetary resources for the health sector.
114 / PMK.05 / 2021 on amendments and additions to the Regulation of the Minister of Finance, Financial Number 43/Pmk.05/2020 on the mechanism of budget execution at the expense of the state budget in managing the 2019 corona virus pandemic, Government distributed assistance in subsidizing salaries (BSU) for workers. In addition, during the 2020 COVID-19 pandemic, the government also launched a pre-employment card program with a budget of IDR 10 trillion for two million participants.
AbSENCE OF DEFICIT LIMITS
In the opposite community, the existence of this provision eliminates the role of the DPR in the regulation of state finances from 2020-2023. It should be, based on Article 15 paragraph (2) of the State Finances Act, the draft state budget discussed together with the DPR. In practice, concerns about the loss of the role of the DPR budget officer in the draft state budget did not occur.
The House of Representatives is involved in the discussion of the State Budget Bill submitted by the Government for approval. 28. Moreover, the rejection of the provision was due to the non-regulation of the state budget deficit limit to GDP.
ESTAbLISHMENT OF LAw NO. 2/2020
In fact, as stated in Article 23 paragraph (2) of the 1945 Constitution, the State Budget Bill was presented by the President for discussion with the DPR in view of the Regional People's Representative Assembly (RPD). Second, the discussion meetings that are held in practice have the potential not to be specifically attended by members of the House of Representatives. The pandemic has encouraged the modernization of the use of technology to support human needs in various aspects, including the discussion of laws in the DPR.
The conduct of the virtual meeting cannot be ascertained to fulfill quorum, to be able to make approval decisions. It is also possible that members log in but do not follow the meeting in full.
A. METHODS OF OMNIbUS LAw FORMATION
Changes to the position and/or details of the national budget for the implementation of the treatment of COVID-19 are regulated by government regulations. The government and the House of Representatives jointly discussed the change in the formulation of the state budget for the current year. 17 of 2006 on customs does not regulate the authorization of the Minister of Finance to provide customs capacity to deal with COVID-19.
It is not regulated by the authority and implementation of the LPS in the context of COVID-19 (Act No. 7 of 2009 on the LPS). It is not regulated by the authority and implementation of OJK in the situation of COVID-19 (Act No. 21 of 2011 on OJK).
Law 2/2020 also provides for adjustments to the extension of the deadline for the implementation of rights and the fulfillment of fiscal obligations, as the existence of COVID-19 leads to disruption of business activities, which affects the fulfillment of fiscal obligations . In addition, Article 50 of the Penal Code also provides that a person who commits an act in implementation of the provisions of the law will not be convicted. In addition, similar arrangements for Article 27(2) of Law 2/2020, when referring to the content of the Law, have also been widely applied.
11 of 2016 on tax amnesty (law 11/2016), which regulates ministers, deputy ministers, employees of the Ministry of Finance and other parties in connection with the implementation of tax amnesty, cannot be indicted, sued, investigated, investigated or prosecuted. , both civil and criminal, if they perform their duties based on good faith and in accordance with the provisions of laws and regulations. The existence of this provision is intended to give assurance to the holders of authority under the laws or orders of the State that they cannot be blamed in the exercise of their duties and authorities under the existing law.
C. Aspects of State Administrative Law 2/2020
Because a person's actions can be punished not only based on evil deeds (actus reus), but also based on the existence of his evil intentions (mens rea). In the same way as stipulated in the Criminal Code, article 51, subsection 9 of 2016 on the prevention and handling of financial system crisis (law 9/2016), which provides that unless there is an element of abuse of authority, members of KSSK and officials or employees of the Ministry of Finance, BI, OJK and LPS cannot be prosecuted, either civilly or criminally for the performance of functions, duties and authority under the PPSK Act.
This exception is also related to Article 27 paragraph (2) of Law 2/2020, which essentially, as long as the relevant officials perform their duties based on good faith and in accordance with the provisions of laws and regulations, they cannot be prosecuted criminally or civilly . In this case, the purpose of good faith refers to the Explanation of Article 24 letter f of the Law on Government Administration, namely decisions and/.
D. Criminal Law Aspects of Law 2/2020
Moreover, regarding the HAN aspect, Article 27 paragraph (3) of Law 2/2020 states that all actions, including decisions taken under PERPPU 1/2020, are not subject to a lawsuit that can be filed with the Administrative Court of the state. In addition, the prosecution exception is also in accordance with the criminal grounds for expulsion of Article 51 paragraph 1 of the Penal Code, which states that any act in execution of an official order issued by the competent authority is not punishable. Even if an act referred to in Article 27 paragraph (2) of Law 2/2020 does not meet the basic requirements for criminal expulsion in Article 50 and Article 51 paragraph (1), it can also be tested against the doctrine of mens rea, to judge whether an act has a fault in one person or not.
The doctrine of mens rea, which comes from English criminal law which reads "actus non facit reum, nisi mens sit rea" which means that an act cannot make people guilty unless it is done with malicious intent. Therefore, the criminal aspect in Article 27 paragraph (2) of Law 2/2020 can be justified, because the offense consists of a rubber base and it must be absolutely certain for the existence of mens rea.
E. Aspects of Civil Law 2/2020
In the case of Law 2/2020, Article 27 paragraph (2) even if it is emphasized that the actions of certain officials cannot be prosecuted criminally or civilly, but if you pay attention, this happens if the actions are carried out in good faith and in accordance with provisions of laws and regulations. Meanwhile, if the claimant can prove the four conditions of the PMH claim, and the relevant officials do not exercise their powers in good faith and in accordance with laws and regulations, a claim can be filed. First, the cancellation of the decision of a state body or official based on violations of the applicable legislation and violations of the ZUPB.
Second, a lawsuit for material or immaterial damages based on the actions of the governing body or officials that caused the loss.34. In Indonesia, the existence of Law 2/2020 regulating the handling of the COVID-19 pandemic and efforts to stabilize the financial system, then if the policy is contrary to laws and regulations and contrary to the general principles of good management, then the public can sue it at the TUN court to have it canceled and get compensation.
INSTITUTIONAL STRENGTHENING OF THE FINANCIAL SECTOR
33 of 2020 on the exercise of the company's authority to guarantee deposits within the framework of the implementation of measures to solve problems with the stability of the financial system. In fact, the power granted to the KSSK according to Article 15(1) of Law 2/2020 is so large, together with the allocation of the state budget, which is managed by the KSSK. First, the amendment of Law 2/2020, in particular in relation to the protection of the Financial System Stability Committee against claims and exemptions of state financial losses.
The wording of Article 13 of Law 2/2020 regulates only the government that reports the use of the budget in the implementation of financial policies in the Financial Statements of the Central Government. The PERPPU at least contains the roles and functions of financial oversight institutions, such as the Financial Audit Agency, the Financial and Development Oversight Agency and the Inspectorate to oversee the implementation of the budget to deal with COVID-19.
THE IMPORTANCE OF FINANCIAL SYSTEM STAbILITY The various efforts formulated in Law 2/2020 are none other than the aim
Through this change, there will be an open mechanism for public supervision and related institutions regarding KSSK policies, especially in relation to the stability of the financial system during the pandemic. THE IMPORTANCE OF FINANCIAL SYSTEM STABILITY The various efforts formulated in Act 2/2020 are nothing more than the purpose. However, it cannot work if the financial system is not running stably because the allocation of funds is not running well.
Public distrust in the financial system will generally be followed by panic behavior by investors to withdraw their funds, thus encouraging liquidity problems. The high cost of saving the financial system in the event of a systemic crisis occurs.
CONCLUDING REMARKS
DPR menyetujui Perppu no. 1 Tahun 2020 menjadi undang-undang karena telah memenuhi syarat suatu produk hukum.” Kemenkeu.go.id, 12 Mei 2020. UU No. 1 tahun 2004 tentang UU Perbendaharaan Negara No. 1 Tahun 2020 tentang kebijakan keuangan negara. UU no. 6 Tahun 2018 tentang Karantina Kesehatan, UU No. 24 Tahun 2007 tentang Penanggulangan Bencana, UU No. 9 tahun 2016 tentang pencegahan dan penanggulangan.
Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak Undang-Undang Nomor 30 Tahun 2014 tentang Tata Pemerintahan Kitab Undang-Undang Hukum Pidana (KUHP). Peraturan Pemerintah Pengganti Undang-Undang (Perppu) Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan Untuk Penanganan Corona Virus Disease 2019 (COVID-19) dan/atau Pandemi.
