Abstract

The assumption of immunity under the pretext of implementing Perppu Number 1 of 2020 arises because clearly Article 27 paragraph (2) of the Perppu states that KSSK Members, KSSK Secretaries, KSSK secretariat members, and officials or employees of the Ministry of Finance, Bank Indonesia, the Financial Services Authority, and The Deposit Insurance Corporation, and other officials, related to the implementation of this Government Regulation in Lieu of Law, cannot be prosecuted either civilly or criminally if carrying out their duties is based on good faith and in accordance with the provisions of laws and regulations. The research used is normative legal research, normative legal research is library law research conducted by examining library materials or secondary data. This study uses a research methodology on legal principles. The finding that the author found is that the Criminal Law Policy against Article 27 paragraph 2 of Law Number 2 of 2020 is linked to the potential for committing criminal acts of corruption, there is no doubt, this is proven by the many corruption cases that occurred at the time of the passage of Law Number 2 of 2020, precisely in Article 27 paragraph (2), which triggers the corruption of pandemic funds is a regulation that relatively gives flexibility to financial management officials. Law Number 2 of 2020 is the legal basis for disbursing funds to overcome the Covid-19 pandemic, providing extraordinary powers by making this Law an exception (lex specialis) from the regular legal regulations that have been in force so far. The findings that the authors found are the Criminal Law Policy against Article 27 paragraph 2 of Law Number 2 of 2020 which is linked to the potential for committing criminal acts of corruption, this is proven by the number of corruption cases that occurred at the time of the enactment of Law No. 2 of 2020, precisely in Article 27 paragraph (2), which triggers the corruption of pandemic funds is a regulation that relatively gives flexibility to financial management officials. Law Number 2 of 2020 is the legal basis for disbursing funds to overcome the Covid-19 pandemic, providing extraordinary powers by making this Law an exception (lex specialis) from the regular legal regulations that have been in force so far. The findings that the authors found are the Criminal Law Policy against Article 27 paragraph 2 of Law Number 2 of 2020 which is linked to the potential for committing criminal acts of corruption, this is proven by the many corruption cases that occurred at the time of the enactment of Law Number 2 of 2020, precisely in Article 27 paragraph (2), which triggers the corruption of pandemic funds is a regulation that relatively gives flexibility to financial management officials

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