The Implications of Changes in the State Budget (APBN) through Presidential Instruction (Inpres) from the Perspective of Administrative Law


Abstract
In realizing the prosperity and well-being of the people, the State Revenue and Expenditure Budget/State Budget (APBN) plays a crucial role in reflecting the government's economic policy. According to the provisions in the State Financial Law, changes to the APBN during the fiscal year can only be made through the instrument of the Revised APBN Law. However, Presidential Instruction Number 1 of 2025, which was issued, alters the established APBN. This change raises questions about whether the presidential instruction, as a discretionary power, can be used to modify the APBN and what the implications are. The research method used is normative legal research utilizing a legislative and conceptual approach. The research results indicate that presidential instructions are regulations used to interpret vague and stagnant rules to address existing issues. However, this does not mean that presidential instructions can be used freely. In the context of changing the posture of the APBN through presidential instructions, this research shows that such actions do not meet the objectives and requirements for issuing discretion as stipulated in the Government Administration Law. The failure to meet these conditions has implications, namely: 1) the presence of Presidential Instruction No. 1/2025 is a form of abuse of power by state administrative officials; 2) the normalization of abusive discretionary practices by the government; and 3) it shows the failure of the House of Representatives (DPR) to perform its function properly. Therefore, it is important for the government, as administrative officials who can issue discretion, to adhere to existing guidelines when issuing policy regulations.
References
BOOK
Asshiddiqie, Jimly, Perihal Undang-Undang (Jakarta: Rajawali Pers, 2020).
Crouch, Melissa, Constitutional Democracy in Indonesia (Oxford: Oxford University Press, 2023).
Efendi, Jonaedi, Metode Penelitian Hukum Normatif & Empiris (Jakarta: Kencana, 2016).
Ellydar, Chaidir, Hukum Tata Negara Indonesia (Depok: Rajawali Press, 2020).
Elsye, Rosmery & Muslim Muslim, Hukum Tata Usaha Negara (Sumedang: Fakultas Manajemen Pemerintahan IPDN, 2020).
Fadli, Muh, Peraturan Delegasi di Indonesia (Malang: UB Press, 2011).
HR, Ridwan, Hukum Administrasi Negara (Depok: Rajawali Pers, 2020).
Irwansyah, Irwansyah, Penelitian Hukum: Pilihan Metode & Praktik Penulisan Artikel, Ahsan Yunus, ed (Yogyakarta: Mirra Buana Media, 2024).
Konijnenbelt, W, Hoofdstukken van Administratief Recht (Gravenhage: Vuga, 1979).
Marzuki, Peter Mahmud, Penelitian Hukum (Jakarta: Kencana Prenada Media Group, 2011).
Muchlis, Adnan Indra, Negara Hukum dan Demokrasi: Dinamika Negara Hukum dalam Sistem Demokrasi Pancasila di Indonesia (Yogyakarta: Trusmedia Grafika, 2019).
Putra, Eduard Awang Maha, Peraturan Kebijakan (Beleidsregel) dalam Hukum Positif Indonesia (Yogyakarta: Samudra Biru, 2024).
Riawan, Tjandra, Hukum Keuangan Negara (Jakarta: Grasindo, 2014).
Sunstein, Cass R. & Adrian Vermeule, Law & Leviathan: Redeeming the Administrative State (London: Harvard University Press, 2020).
Tamanaha, Brian Z., On the Rule of Law: History, Politics, Theory (New York: Cambridge University Press, 2004).
BOOK CHAPTER & JOURNAL
Aminah, Siti, “Tinjauan Hukum Undang-Undang Pengampunan Pajak Sebagai Alat Diskresi dalam Mewujudkan Tujuan Negara” in Abdul Halim & Evi Maria, eds, Probl Huk dalam Pengelolaan Keuang Negara Drh (Yogyakarta: UPP STIM YPKN, 2020).
Aziz, Mohammad Rifqi, “Peran dan Implementasi DPR Sebagai Bentuk Checks and Balances Terhadap Kebijakan Kepala Otorita IKN” (2023) 3:2 J Konstitusi dan Demokr 148–166.
Dwi Septiani, Fera, “Krisis Keuangan dan Transformasi Kebijakan APBN: Tantangan dan Strategi Khusus pada Pajak Penghasilan (PPH) Dan Pajak Pertambahan Nilai (PPN)” (2023) 10:3 JMBI UNSRAT (Jurnal Ilm Manaj Bisnis dan Inov Univ Sam Ratulangi) 2180–2192.
Fauzi, Achmad, “Otonomi Daerah dalam Kerangka Mewujudkan Penyelenggaraan Pemerintahan Daerah yang Baik” (2019) 16:1 SPEKTRUM Huk 119–136.
Hartono, Hasim, “Urgensi Instruksi Presiden Nomor 01 Tahun 2025 terhadap pelaksanaan APBN di Kementerian/Lembaga Tahun 2025” (2025) 5:1 Indones Res J Educ 2666–2672.
Huroiroh, Ernawati et al, “Konstitusionalitas Perubahan Postur APBN Melalui Perppu” (2021) 1:2 Sosio Yust J Huk dan Perubahan Sos 22–43.
Isra, Saldi, “Hubungan Presiden dan DPR” (2016) 10:3 J Konstitusi 399–416.
Jeddawi, Murtir, “Diskresi (Freies Ermessen): Perangkat Hukum Penunjang Pembangunan” (2017) 2:2 J Ilmu Pemerintah Suara Khatulistiwa 1–11.
Koven, Steven G, “Administrative Evil and Street Level Discretion” (2024) 24:3 Public Organ Rev 791–802.
Mahardika, Ahmad Gelora, “Potensi Penyimpangan Hukum Dalam Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020” (2020) 27:2 J Huk Ius Quia Iustum 264–284.
Maria, Evi, Tongku Siregar & La Ode M Kasiar Demaq, “Telaah Yuridis Anggaran Pendapatan Belanja Negara” in Abdul Halim & Evi Maria, eds, Probl Huk dalam Pengelolaan Keuang Negara Drh (Yogyakarta: UPP STIM YPKN, 2020).
Martins, Ricardo Marcondes, “Neo-constitutional theory of administrative discretion” (2024) 11:1 Rev Eurolatinoamericana Derecho Adm 1–41.
Munawarah, Munawarah & Cici Darmayanti, “Analisis Penyusunan dan Pelaksanaan Anggaran Pada BAPPEDA Aceh Barat Daya” (2024) 12:1 J Ilm Manaj Kesatuan 211–218.
Mustamu, Julista, “Diskresi dan Tanggungjawab Administrasi Pemerintahan” (2011) 17:2 SASI 1–9.
Nalle, Victor Imanuel, “Kedudukan Peraturan Kebijakan dalam Undang-Undang Administrasi Pemerintahan” (2016) 10:1 Refleks Huk J Ilmu Huk 1–16.
Putra, Eduard Awang Maha, Gatot Dwi Hendro Wibowo & Minollah Minollah, “Legal Vacuum in Indonesian Administrative Law: Urgency of Policy Regulation” (2024) 19:1 Indones J Law Econ Rev 1–13.
Syah, alwiyah Sakti Ramdhon, “Simplifikasi terhadap Peraturan-Peraturan Pelaksanaan yang Dibentuk oleh Presiden dalam Sistem Ketatanegaraan Republik Indonesia” (2021) 10:2 J RechtsVinding 249–262, online: <https://rechtsvinding.bphn.go.id/ejournal/index.php/jrv/article/view/720>.
Trisiana, Anita, “Analysis of Legal System and Democracy System in State System: A Critical Review of Normative Law in Indonesia” (2020) 12:7 J Adv Res Dyn Control Syst 210–216.
WEBSITE
Attamimi, Abdul Hamid S, Der Rechtsstaat Republik Indonesia dan Perspektifnya menurut Pancasila dan UUD 1945 (Jakarta, 1994).
———, Hukum tentang Peraturan Perundang-undangan dan Peraturan Kebijakan (Depok: Fakultas Hukum Universitas Indonesia, 1993).
Farhan, Yuna, “APBN Tanpa Perubahan”, (2018), online: kompas.id.
Theodora, Agnes, “Efisiensi Anggaran Dipakai untuk MBG dan Danantara, Apa Dampaknya ke Rakyat?”, (February 2025), online: kompas.id.
Copyright (c) 2025 Lalu Aria Nata Kusuma, Nawaz Syarif

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.