Legal Certainty In The Use Of Presidential Instructions As A Basis For State Budget Efficiency
Abstract
The management of the State Budget (APBN) is a manifestation of the people's sovereignty in the fiscal sector, which must be implemented based on the principles of the rule of law, legal certainty, and fiscal democracy. The state spending efficiency policy implemented through a Presidential Instruction has sparked constitutional debate because it impacts the budget structure without going through legislative mechanisms. This situation raises questions about the urgency of the budget efficiency policy and its compliance with the principle of legal certainty and the hierarchy of laws and regulations in the Indonesian state financial system. This study aims to analyze the urgency of issuing the budget efficiency policy and assess its compliance with the principle of legal certainty and the structure of legal norms in the Indonesian state system. This research employs normative legal research methods with statutory, conceptual, and comparative approaches. The statutory approach is used to analyze constitutional provisions, state financial laws, and regulations related to state budget management. The conceptual approach is used to examine the theory of legal certainty, the hierarchy of norms, government authority, and fiscal democracy. Meanwhile, the comparative approach is used to compare budget management practices within constitutional systems in democratic countries to strengthen the normative analysis. The research findings indicate that budget efficiency policies are urgently needed in the context of fiscal pressures and the need to maintain the sustainability of state finances. However, the use of administrative instruments to make substantive changes to the budget structure conflicts with the principles of legal certainty and the hierarchy of legal norms, as administrative norms lack the authority to amend laws. This practice also has the potential to undermine the principles of fiscal democracy, disrupt checks and balances, and have systemic implications for the integrity of the rule of law. Therefore, budget efficiency policies must remain implemented within the constitutional framework and through legitimate legislative mechanisms to ensure legal certainty, fiscal accountability, and the protection of citizens' constitutional rights.
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DOI: http://dx.doi.org/10.30659/rlj.5.1.213-230
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