Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Yuridis
Fibran Ahmad Firdaus
universitas Muhammadiyah jember
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
KETENTUAN AMBANG BATAS DEFISIT ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) 3% DITINJAU BERDASARKAN PRINSIP KEPASTIAN HUKUM DALAM KONDISI DARURAT TERTENTU Fibran Ahmad Firdaus; Aris Yuni Pawestri
Jurnal Yuridis Vol 13 No 1 (2026): Jurnal Yuridis
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jyur.v13i1.14495

Abstract

This research examines the normative tension between the 3% GDP budget deficit ceiling under Law Number 17 of 2003 on State Finance and the fiscal flexibility introduced by Law Number 2 of 2020 during the COVID-19 pandemic emergency. The central issue is whether this rigid deficit ceiling satisfies the principle of legal certainty when applied under specific emergency conditions. This study employs normative legal research with a statute approach and a conceptual approach, employing a prescriptive analytical method. The findings indicate that the 3% ceiling, as a fixed legal norm, potentially conflicts with legal certainty principles when emergency conditions demand greater fiscal flexibility. This research recommends explicit normative reformulation governing deficit exceptions within a state financial law framework that remains adaptive yet measurable and accountable.
Co-Authors Aris Yuni Pawestri