Pengaturan dan penerapan undang-undang nomor 2 tahun 2020 tentang kebijakan keuangan negara dan stabilitas keuangan untuk penanganan pandemi COVID-19

Rahayuningtyas, Ida (2022) Pengaturan dan penerapan undang-undang nomor 2 tahun 2020 tentang kebijakan keuangan negara dan stabilitas keuangan untuk penanganan pandemi COVID-19. Masters thesis, Universitas Pelita Harapan.

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Abstract

Pada Tahun 2020, Indonesia dan seluruh dunia dilanda Pandemi Virus Covid-19, dikarenakan adanya pandemi maka pemerintah memutuskan untuk melakukan Pembatasan Sosial Berskala Besar (PSBB) sebagai kebijakan dalam memutus rantai penyebaran virus Covid-19. Namun hal ini berdampak pada stabilitas perekonomian Indonesia sehingga Presiden Jokowi mengeluarkan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 yang disahkan menjadi Undang-Undang Nomor 2 Tahun 2020 untuk kebijakan keuangan negara dan stabilitas keuangan. Peneliti meninjau secara analisis yuridis empiris tentang pegaturan dan penerapan Undang-Undang ini. Pengumpulan data dilakukan dengan pendekatan perundang-undangan dan pendekatan konseptual. Dari hasil penelitian tersebut dalam hal pengaturan Undang-Undang Nomor 2 Tahun 2020 memiliki dampak yaitu perubahan postur anggaran, perubahan defisit APBN, kebijakan di bidang keuangan daerah dan kebijakan di bidang perpajakan. Dalam hal penerapan kebijakan keuangan negara dalam penanganan Covid terkait Undang-Undang Nomor 2 Tahun 2020, Pemerintah telah menjalankan program pemulihan ekonomi nasional yang bertujuan untuk melindungi dan mempertahankan kemampuan ekonomi nasional. Namun dalam penerapan kebijakannya terdapat permasalahan yang terjadi salah satunya adalah keluarnya Putusan MK Nomor 37/PUU-XVIII/2020. Kata Kunci: Pandemi, Undang-Undang, Keuangan, Perbankan, Kredit / In 2020, Indonesia and worldwide were hit by the Covid-19 Virus Pandemic, due to a pandemic, the government decided to implement Large-Scale Social Restrictions (PSBB) as a policy in breaking the chain of spreading the Covid-19 virus. However, this has an impact on the stability of the Indonesian economy, so President Jokowi issued a Government Regulation in Lieu of Law Number 1 of 2020 which was ratified as Act Number 2 of 2020 for state financial policies and financial stability. The researcher reviews the empirical juridical analysis regarding the regulation and application of this Law. Data collection was carried out using a statutory approach and a conceptual approach. From the results of this study, in terms of setting Act No. 2 of 2020 has an impact, namely changes in budget posture, changes in the APBN deficit, policies in regional finance and policies in the field of taxation. In terms of implementing state financial policies in handling Covid related to Law Number 2 of 2020, the Government has carried out a national economic recovery program that aims to protect and maintain national economic capacity. However, in implementing the policy, there are problems that occur, one of which is the issuance of the Constitutional Court Verdict Number 37/PUU-XVIII/2020. Keywords: Pandemic, Law, Finance, Banking, Credit

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