DISHARMONI PENGATURAN KERUGIAN KEUANGAN NEGARA

Abstract

This research examines the normative disharmony in the regulation of state financial losses between Law Number 17 of 2003 concerning State Finance and Law Number 16 of 2025 concerning the Fourth Amendment to Law Number 19 of 2003 concerning State-Owned Enterprises (SOEs). The issues addressed are how separated state assets are regulated under both laws, where the normative disharmony that creates legal uncertainty lies, and what legal consequences such disharmony produces for state financial management. This research constitutes normative legal research employing a statute approach and a conceptual approach, using primary, secondary, and tertiary legal materials obtained through library research and analyzed prescriptively. The findings reveal a fundamental paradigmatic conflict between the State Finance Law, which adheres to a public law approach, and the 2025 SOE Law, which adheres to a private law approach and the separate legal entity doctrine. The disharmony is identified in the contradictory definition of state assets, the differing qualification of SOE losses, and the inconsistent legal status of SOE directors. This disharmony creates uncertainty in state financial oversight, a legal vacuum in corruption enforcement, and obstacles to SOE professionalism. This research recommends comprehensive legal harmonization through reconceptualizing separated state assets, strengthening the Business Judgment Rule doctrine, and synchronizing the relevant laws.