Abstract

This type of research is a qualitative juridical research that aims to reveal the truth in a systematic, methodological, and consistent manner with a focus on examining the application of rules or norms in positive law to serve as a legal umbrella in financing state-owned infrastructure through the Non-State Budget scheme for realizing national economic resilience. Alternative state-owned infrastructure financing with the Non- SERB/SERR scheme is a form of innovation to overcome limited funds. Limited funds from the SERB/ SERR shouldn’t hinder infrastructure development. One alternative source of financing for infrastructure development through the Non SERB - SERR scheme is through Corporate Social Responsibility and Tax Reduction funds with compensation for building infrastructure. This is very necessary in realizing national economic resilience.

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