Post-Pandemic Fiscal Reform in Indonesia: A Normative Legal Analysis of the Establishment of a Legislative Budget Office
Keywords:
Post-Pandemic,Fiscal Reform,Indonesia, Legislative Budget Office,Normative Legal AnalysisAbstract
This study examines Indonesia's fiscal reform in response to the Covid-19 pandemic through a normative legal analysis, evaluating the establishment of a Legislative Budget Office (LBO). It highlights the challenges faced due to economic disruptions caused by the pandemic and the government's fiscal measures to address these issues. Employing a multi-faceted research method, including statutory, conceptual, and comparative approaches, this paper analyzes Indonesia's legal frameworks, fiscal rules, and the effectiveness of its policy adaptations in managing budgetary responses during the crisis. The findings suggest that the establishment of an independent LBO could enhance budget transparency and resilience in Indonesia, ultimately contributing to more effective fiscal management in times of crisis.
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References
II. Legislation
Peraturan Menteri Keuangan Nomor 23/PMK.03/2020 [Minister of Finance Regulation Number 23/PMK.03/2020] (Indonesia) 1 April 2020
Peraturan Pemerintah Pengganti Undang-undang Nomor 1 2020 [Government Regulation in Lieu of Law number 1 2020] (Indonesia) 31 Maret 2020
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