Abstract

This article is to examines the state budget based on Affirmative Action carried out by considering the needs and fiscal capabilities after 100 days of administration performance from the new cabinet President of the Republic of Indonesia, and the main objective of affirmative action is to promote equality and justice for all public servants and government agencies regardless of the underlying differentiation. This study uses a theoretical framework stating that the State Budget, State Finance Law, Global Minimum Tax, Core Tax, and Accountability are important indicators of national economic growth.

A qualitative descriptive method with a Phenomenological study approach by using primary data (in-depth interviews with experts and practitioners) and secondary data from relevant sources of information was used in this research. The budget savings policy seems to be off-target, which actually has a greater impact on the State Civil Apparatus at the middle to lower levels. The current government also does not hesitate to appoint new Special Staff which actually makes this budget efficiency policy contradictory because of the formation of a "fat" cabinet with a greater number of ministers and additional special staff than the previous government. This study also underlines the importance of integrating the State Budget, State Finance Law, Global Minimum Tax, Core Tax, and Accountability into the operational framework of National Economic Growth. The government needs to reconsider so that government assistance and infrastructure spending are excluded from the 2025 budget efficiency policy. Budget efficiency must be accompanied by bureaucratic reform, which should reduce the number of ministries and special staff, rather than fattening the number of ministers and special staff which has an impact on increasing bureaucratic spending.

 

Keywords: Stated Budget, State Financial Law, Global Minimum Tax, Core Tax, Accountability.

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 How to Cite
Sukarno, E., & Susilo, T. P. (2025). The State Budget based on Prudent Affirmative Action. International Journal of Social Science and Economics Invention, 11(07), 124 TO 133. https://doi.org/10.23958/ijssei/vol11-i7/406

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