PERTANGGUNGJAWABAN PIDANA TERHADAP DANA SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) YANG MERUGIKAN KEUANGAN NEGARA

Abstract

This study aims to determine the criminal liability of SiLPA funds that
are detrimental to the state's finances and to determine the criminal law policy on
the regulation of the use of excess Budget Calculation Funds (SiLPA).
The research method used is the type and source of the data obtained
through legal materials as primary data and supported by secondary data from
books, laws and regulations and others. This study uses qualitative data analysis.
The results showed that the use of SiLPA funds that resulted in state
losses was included in a criminal act of corruption, because SiLPA funds are part
of state finances which if there is behavior that deviates from its management,
then it can be punished as stated in Law Number 20 of 2001 on the Eradication of
Criminal Acts of Corruption. The criminal law policy is the article of the PPTK
Law to change the provisions concerning the limits on the return of state finances
which abolish criminal sanctions and which cannot abolish, that the return of state
financial losses at the investigation, investigation and prosecution level must still
not eliminate the crime.
Keywords: Criminal Liability, SiLPA Fund, State Finance