Contenu principal de l'article
The Covid-19 pandemic has an impact on the health, social and economic fields as a non-natural disaster. The President of the Republic of Indonesia has made efforts to deal with it by promulgating a Government Regulation instead of Law Number 1 the Year 2020. Budget users are granted immunity rights, causing polemics. The purpose of this research is to examine the impact of the pandemic on state finances and government policies in dealing with the Covid-19 pandemic. This study used a normative approach with data obtained from the literature and the results were analyzed qualitatively. The results of the study show that the Covid-19 pandemic has resulted in the Government changing the output of the use of the state budget which is intended to deal with the pandemic and restore the country's economic conditions due to the pandemic. The legal solution is to stipulate Government Regulation instead of Law Number 1 of 2020, which was later approved by the House of Representatives and became Law Number 2 of 2020. Technically, the government's operations also issued various policy regulations as a follow-up to Law Number 2 of 2020. 2020 which is used as an effort to deal with precarious situations as a result of the Covid-19 pandemic for fiscal policy stimulus, taxes, social assistance, and regional financial adjustment policies. The situation that is considered urgent due to the Covid-19 pandemic has forced the Government to establish immunity for budget users. This immunity is given by the principle of good faith for users of state finances. The contribution of the research is that the right of immunity in the use of the budget by state officials needs to be studied more deeply in a normative manner.