<![CDATA[Article 31 paragraph (4) of the 1945 Constitution mandates that the state allocate at least twenty percent of the state and regional budgets to education. Constitutional Court Decision No. 3/PUU-XXII/2024 reinforced this mandate by affirming that the state’s obligation to finance free basic education is absolute and cannot be delegated entirely to regional governments or private providers. This normative legal research aims to analyze the legal implications of education budget fragmentation on state financial management and state financial accountability post-Constitutional Court Decision No. 3/PUU-XXII/2024, and to construct a multi-layered accountability model to close the resulting legal loophole. Using a statute and case approach, this study finds that this reclassification dilutes the substantive twenty-percent floor to approximately fourteen percent for core pedagogical functions, a practice now directly contested before the Constitutional Court in Case No. 55/PUU-XXIV/2026. The study argues that formal compliance with the twenty-percent figure does not equate to constitutional compliance with the purpose Article 31 was designed to protect, and proposes a multi-layered accountability construction combining judicial review, performance-based state audit, and consistent budget nomenclature to close this legal loophole.]]>
Copyrights © 2026
