Mandatory Spending in Indonesian Constitution
Yuridicial Review and It’s Correlation with Public Finance
Abstract
Mandatory spending in the constitution is a constitutional practice in realizing the concept of a Welfare State. Mandatory spending in the Indonesian constitution begins with the 4th amendment to the 1945 Constitution. What is the meaning of mandatory spending formulation in constitution and what is its relation to State Finances is a problem that will be answered in this research. This aims to find out the meaning of the mandatory spending formulation, and its relationship to State Finances. Through a normative juridical research approach, answers to the above problems will be sought through available legal materials. This research conclude that ensuring budget allocation from certain sectors was the motivation for including mandatory spending. The mandatory spending formula gains legitimacy because of the need for government support in certain sectors (in this research it is the education sector). The formulation of mandatory spending is related to the state budget system and is a globally recognized practice. Another conclusion from this research is that there is no conflict between mandatory spending in the Indonesian constitution and State Finance. The potential for disharmony in the formulation of mandatory spending from a State Finance perspective will emerge in regulations under the constitution.
References
Agustina, Frida, Agus Joko Pramono, Bahrullah Akbar, Alma’arif. (2021). Factors Determining Low regional financial Independence: Financial Autonomy and Degree of Decentralization. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 8 (1), 117-130.
Appledorn, van L.J. (2001). Pengantar Ilmu Hukum. Jakarta: Pradnya Paramita.
Arief, Barda Nawawi. (2014). Perbandingan Hukum Pidana. Jakarta: Rajawali Press.
Biro Analisa Anggaran dan Pelaksanaan APBN DPR RI. (2014). Mandatory Spending, SAL, dan Kelebihan Pembiayaan (Overfinancing) APBN. Jakarta.
Blondal, Jon R., Ian Hawkeswort and Hyun Deok Choi. (2009). Budgeting in Indonesia. OECD Journal on Budgeting, 2, 1-31.
Bowen, T. Renee., Ying Chen and Hulya Eraslan. (2014). Mandatory Versus Discretionary Spending: The Status Quo Effect. American Economic Review, 104 (10), 2941-2974.
Burkhead, Jesse. (1956). Goverment Budgeting. New York: John Willey and Sons.
Direktorat Jenderal Perimbangan Keuangan. (2023). Apakah yang Disebut dengan Mandatory Spending. Retrieved From https://www.djpk.kemenkeu.go.id/Apakah yang disebut dengan mandatory spending?.
Direktorat Penyusunan APBN DJA. (2013). Dasar-Dasar Praktek Penyusunan APBN di Indonesia. Jakarta.
Eriyanto. (2011). Pengantar Metodologi untuk Penelitian Ilmu Komunikasi dan Ilmu-ilmuSosial Lainnya. Jakarta : Kencana Prenada Media Group.
Hadiyanto, Prasetyo, Merini dan Yalisman. (2022). Menakar Keefektifan Mandatory Spending Bidang Pendidikan. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 7(2), 115-132.
Ibrahim, Jhonny. (2006). Teori dan Metodelogi Penelitian Hukum Normatif. Malang: Bayu Media Publishing.
Indrawati, Novita. (2010). Penyusunan Anggaran dalam Era New Public Management: Implementasinya di Indonesia. Jurnal Riset Akuntansi dan Bisnis, 10 (2), 176-193.
Kenayathulla, Husaina Banu. (2010). Cost and Benefit Analysis In Malaysian Education, Jurnal Internasional Manajemen Pendidikan, 4 (2), 1-10.
Laksono, Anton Dwi. (2018). Apa Itu Sejarah: Ruang Lingkup, Metode dan Penelitian. Pontianak: Dewarti Press.
Lane, J.E. (1996). Constitution and Political Theory. Manchester: Manchester University Press.
Levit, R.Mindy., D. Andrew Austin., Jeffry M. Stupak. (2015). Mandatory Spending Since 1962. Congressional Research Service.
Lubis, M.Solly. (2014). Politik Hukum dan Kebijakan Publik (Legal Policy and Public Policy). Bandung: Mandar Maju.
Mahmodin, Mohammad Mahfud. (2012). Membangun Politik Hukum Menegakkan Konstitusi. Jakarta: PT. Rajagrafindo Perkasa.
Marwan, M. Jimmy. P. (2009). Kamus Hukum. Yogyakarta: Gama Press.
Marzuki, Peter Mahmud. (2011). Penelitian Hukum. Jakarta : Kencana Prenada Media Group.
Mulyanto. (2023). Politik Hukum UU APBN. Bahan Paparan Disampaikan pada Konsultasi Publik RUU APBNTA 2023. Jakarta.
Nasution, Marihot. (2022). Studi Atas Belanja Kesehatan Pemerintah Daerah Di Indonesia. Jurnal Budget, 7 (1), 149-164.
Nur, Turiman F. (2011). Memahami Pendekatan Sejarah Hukum Dalam Penelitian Hukum Normatif. Retrived from www.rajawaligarudanusantara.blogspot.com
Rahardjo, Satjipto. (2014). Ilmu Hukum. Bandung: Citra Aditya Bakti.
Rahmat, Jalaludin. (2009). Metode Penelitian Komunikasi. Bandung: Rosda Karya.
Rinaldi, Aditia., Marselina., I Wayan Suparta. (2018). Pengaruh Belanja Pegawai, Mandatory Spending, dan Pertumbuhan Ekonomi Terhadap Fiscal Space Seluruh Provinsi di Sumatera. Jurnal Ekonomi Pembangunan, 7(2), 169-182.
Sekretariat Jenderal dan Kepaniteraan Mahkamah Konstitusi. (2010). Naskah Komprehensif Perubahan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 Latar Belakang, Proses, dan Hasil Pembahasan 1999-2002 Buku VII Keuangan, Perekonomian dan Kesejahteraan Sosial. Jakarta.
Sekretariat Jenderal dan Kepaniteraan Mahkamah Konstitusi. (2010). Naskah Komprehensif Perubahan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945: Latar Belakang, Proses dan Hasil Pembahasan 1999 -2002 Buku IX Pendidikan dan Kebudayaan. Jakarta.
Sekretariat Jenderal DPR-RI. (2000). Penjelasan Menteri Keuangan Mewakili Pemerintah Mengenai RUU Keuangan Negara, RUU Perbendaharaan Negara, dan RUU Pemeriksanaan dan Tanggungjawab Keuangan Negara. Jakarta.
Sekretariat Majelis Permusyawaratan Rakyat. (2023). Naskah Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Retrieved From https://mpr.go.id/UUD_NRI_1945.
Sekretariat Negara. (2013). Pidato Presiden Republik Indonesia Pada Penyampaian Keterangan Pemerintah Atas Rancangan Undang-Undang Tentang Anggaran Pendapat dan Belanja Negara (RAPBN) Tahun Anggaran 2014 Beserta Nota Keuangannya Di Depan Rapat Paripurna Dewan Perwakilan Rakyat Republik Indonesia. Retrived form https://setneg.go.id/Pidato_Presiden_RI_tentang_RAPBN_Tahun_2014_dan_Nota_Keuangannya.
Strong, C.F. (1963). Modern Political Constitutions An Introduction To The Comparative Study of Their History and Existing Form. London: Sidgwick&Jackson Limited.
Sunggono, Bambang. (2003). Metode Penelitian Hukum, Cet 5. Jakarta: PT RajaGrafindo Persada.
Suryanto, Poni Sukesih. (2019). Tinjauan Perubahan Sistem Penganggaran Berbasis Kinerja Di Indonesia. Jurnal Administrasi Publik dan Pembangunan, 1 (2), 1-9.
Syahuri, Taufiqurrohman. (2004). Hukum Konstitusi: Proses dan Prosedur Perubahan UUD di Indonesia 1945- 2002. Bogor: Ghalia Indonesia.
TAKE-PROFIT.ORG. (2023). Taiwan Government Budget Data. Retrived From https://take-profit.org/en/statistics/government-budget/taiwan/.
Taqiuddin, Habibul. (2021). Gagasan Uud 1945 Sebagai Konstitusi Politik, Konstitusi Ekonomi, Dan Konstitusi Sosial. Jurnal Conetica, 3 (2), 38-55. ttps://doi.org/10.0602/econetica.v3i2.163.
Tsai Tsu-Su. (2018). Public Budgeting Sistim in Taiwan: Does It Lead to Better Value for Money?, Canberra: Australian National University Press.
UNESCO Institute for Statistic. (2022). Government expenditure on education, Total (% of GDP). Retrieved from https://data.worldbank.org/indicator/SE.XPD.TOTL.GD.ZS?end=2019&start=2019&view=bar.
UNESCO. (2023). UNESCO Member State Unite To Incerase Investment In Education. Retrieved From https://www.unesco.org/en/articles/unesco-member-states-unite-increase-investment-education.
United Nation. (2023). Global Issues Human Rights. Retrived From https://www.un.org/en/global-issues/human-rights.
Wheare, K.C. (1996). Modern Constitutions. Oxford: Oxford University Press.
Yuhertiana, I., Suhartini, D., & Tannar, O. (2021). Comparing Indonesia and Malaysia public budgeting process. Paper dipresentasikan pada 5th International Seminar of Research Month 2020.
