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All Journal Jurnal Manajemen Pelayanan Publik Kumawula: Jurnal Pengabdian Kepada Masyarakat Eduvest - Journal of Universal Studies JANE (Jurnal Administrasi Negara) Nomos : Jurnal Penelitian Ilmu Hukum
Hilman Abdul Halim
Universitas Padjadjaran
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Transportation

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Automatic Adjustment on the Ministry of Finance’s Expenditures 2022–2024 Ladiesha Anggela Nuzulqurana; Hilman Abdul Halim
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51881

Abstract

To survive and strengthen the financial sector during and after the pandemic, the Indonesian Government introduced a technocratic innovation policy called the automatic adjustment policy (blocking budget) from 2022 to 2024. This policy prioritizes activities and types of spending for ministries and institutions. The ministry of finance, the main fiscal manager, had a spending realization of 97.81% in 2022 and 97.47% in 2023. This is higher than the average budget absorption of 95% for ministries and institutions each year, there are concerns that the automatic adjustment at the ministry of finance may not run optimally. The research focuses on how the ministry of finance enforces automatic adjustment from 2022 to 2024. It used a qualitative thematic approach. Data were obtained through interviews with the budgeting department, documentation, document studies, and literature studies. The results show that the ministry of finance implemented automatic adjustment based on national policy criteria and priority needs. This policy strengthens the culture of efficiency, better spending, and the momentum for new work patterns in the ministry of finance, while also considering organizational and national goals.
Analisis Hukum Administrasi Negara atas Kebijakan Pajak Kendaraan Bermotor Tambahan dalam UU No. 1 Tahun 2022 Tomi Setiawan; Muhammad Hamam Mughits; Bonti Bonti; Hilman Abdul Halim
Nomos : Jurnal Penelitian Ilmu Hukum Vol. 5 No. 4 (2025): Volume 5 Nomor 4 Tahun 2025
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/nomos.v5i4.3468

Abstract

Masalah utama dalam penelitian ini adalah rendahnya pendapatan daerah pada otonomi fiskal melalui desentralisasi. Sehingga, penelitian ini bertujuan untuk menganalisis kebijakan pajak kendaraan bermotor tambahan sebesar 66% dari pajak dasar yang ditetapkan berdasarkan UU No. 1 Tahun 2022. Penelitian ini menggunakan metode penelitian yuridis normatif dan menjadikan asas-asas hukum administrasi negara sebagai dasar analisis. Temuan dari penelitian ini mengungkap bahwa tarif tambahan sebesar 66% berpotensi melanggar asas proporsionalitas karena membebani masyarakat berpenghasilan rendah secara tidak seimbang dengan manfaat yang diterima, serta diperburuk oleh minimnya partisipasi publik dalam perumusan kebijakan yang mengurangi kepercayaan wajib pajak. Secara teoritis, penelitian ini berkontribusi pada penguatan kerangka hukum perpajakan daerah melalui integrasi prinsip due process of law. Simpulan dari penelitian ini menawarkan rekomendasi berupa peningkatan akuntabilitas alokasi pajak dan pengalihan prioritas belanja daerah dari belanja pegawai ke infrastruktur. Pada akhirnya, penelitian ini memberikan kontribusi terhadap penguatan kerangka hukum perpajakan daerah melalui analisis terhadap asas-asas hukum administrasi negara yang relevan.
Co-Authors Anisa Tarliyah Annisa Athusholihah Bonti Bonti Darto Darto Dedi Sukarno Dian Permata Puspita Elisa Susanti Ladiesha Anggela Nuzulqurana Marsa Raihana Rifati Putri Mas Halimah Muhammad Furqon Azizi Muhammad Hamam Mughits Muhammad Rizki Mulyanudin Muhammad Rizki Mulyanudin Nina Karlina Rd. Ahmad Buchori Rio Aryandi Erlangga Rizky Darmawan Putra Sawitri Budi Utami Syifa Shobrina Tomi Setiawan Trilestari Putri S Vannisa Lilia Vidyastuti