Kebijakan Fiskal: Anggaran Belanja Negara Untuk Perlindungan Sosial Dalam Penanganan Pandemi Covid 19 - Henny Juliani (Administrative Law Department, Faculty of Law, Universitas Diponegoro, 2020)
AbstractFiscal policy to provide social protection was taken by Governmanet as an effort in treating Covid-19 pandemy. This research was conducted by using normative juridic approach, focused on analytical descriptive and the result was analyzed qualitatively. The result of the reserch shows the effort to treat Covid-19 pandemy was conducted based on financing allocation in DIPA. In case of emergency or cannot be postponed in treating Covid-19 pandemy, Treasure Officer has an opportunity to use his right to pay expenses in the burdent of APBN even items of expenses are not be mentioned in the APBN, or it is mentioned but not the amount of DIPA is not enough to execute. The actions in treating Covid-19 was conducted by creating commitment. The action was based on PMK Nomor 43/PMK.05/2020, which is policy regulation in State finance which is published by Ministry of Finance as technical base in treating Covid-19 pandemy. Keywords:Fiscal policy, social protection, COVID-19 AbstrakKebijakan fiskal untuk memberikan perlindungan sosial ditempuh Pemerintah sebagai upaya dalam penanganan pandemi covid-19. Penelitian ini menggunakan metode pendekatan yuridis normatif dengan spesifikasi penelitian deskriptif analitis dan hasilnya dianalisis secara kualitatif. Hasil penelitian menampakkan bahwa kegiatan dalam penanganan pandemi COVID-19 dilakukan berdasarkan alokasi dana dalam DIPA. Dalam hal terdapat kondisi mendesak/tidak dapat ditunda dalam penanganan pandemi COVID-19, Pejabat Perbendaharaan dapat melakukan tindakan yang berakibat pengeluaran atas beban APBN yang dananya tidak tersedia/tidak cukup tersedia dalam DIPA. Tindakan dalam penanganan pandemi Covid-19 tersebut dilakukan melalui pembuatan komitmen. Ketentuan tersebut berdasarkan pada PMK Nomor 43/PMK.05/2020, yang merupakan peraturan kebijakan di bidang anggaran belanja negara yang dikeluarkan oleh Menteri Keuangan sebagai dasar teknis operasional dalam penanganan pandemi Covid-19. Kata kunci: Kebijakan fiskal, perlindungan sosial, Covid-19