Konflik Norma Antara UU No. 1 Tahun 2025 tentang Badan Usaha Milik Negara dan UU No. 17 Tahun 2003 tentang Keuangan Negara

Bayu Galang Saputra, Ahmad Sholikhin Ruslie

Abstract


The adoption of Law Number 1 of 2025, the third legislative modification to the regulations on State-Owned Enterprises previously governed by Law Number 19 of 2003, has resulted in a horizontal norm conflict with Law Number 17 of 2003 addressing State Finance. While Article 2 letter g of Law Number 17 of 2003 continues to classify segregated public assets placed in state-owned corporations as part of state finance, Article 4B of Law Number 1 of 2025 expressly states that losses sustained by public-Owned Enterprises do not represent state losses. The purpose of this study is to establish legally responsible ways for resolving the substantive conflict of norms between the two laws. This research adopts a normative juridical method, applying both the statutory approach and the conceptual approach. The theory of norm conflict resolution is operationalized as the primary analytical framework, while Gustav Radbruch's theory of the three fundamental values of law justice (Gerechtigkeit), legal certainty (Rechtssicherheit), and expediency (Zweckmässigkeit) serves as the analytical instrument used to examine the implications should this norm conflict remain unresolved. The findings indicate that this norm conflict cannot be mechanically resolved through the application of either the lex posteriori or lex specialis principles, as the two laws govern different dimensions of the same legal relationship. This contradiction generates a deficit across all three dimensions of legal value simultaneously, and has the potential to impede the prosecution of corruption offenses within State-Owned Enterprises while undermining the constitutional authority of the Supreme Audit Board (Badan Pemeriksa Keuangan). Comprehensive legislative harmonization and the filing of a judicial review petition with the Constitutional Court are identified as two resolution pathways that are legitimate within the hierarchy of laws and regulations.


Keywords


SOEs, state financial loss, normative conflict, legal certainty, Gustav Radbruch

Full Text:

PDF

References


Hadjon, Phillipus M., dan Tatiek Sri Djatmiati. (2014). Argumentasi Hukum. Cetakan VI. Yogyakarta: Gadjah Mada University Press.

Badan Keahlian DPR RI. (2021). Naskah Akademik Rancangan Undang-Undang tentang Badan Usaha Milik Negara. Jakarta: Badan Keahlian Dewan Perwakilan Rakyat Republik Indonesia.

Khairandy, Ridwan. (2013). Pokok-Pokok Hukum Dagang. Yogyakarta: FH UII Press.

Magnis-Suseno, Frans. (1994). Etika Politik: Prinsip-Prinsip Moral Dasar Kenegaraan Modern. Jakarta: Gramedia.

Marzuki, Peter Mahmud. (2019). Penelitian Hukum. Edisi Revisi. Jakarta: Kencana Prenada Media Group.

Muslimin, J.M. (2021). Logika dan Penalaran (Perbandingan Hukum Barat dan Islam). Tangerang Selatan: Pustaka Pedia.

OECD. (2015). Guidelines on Corporate Governance of State-Owned Enterprises. Paris: OECD Publishing.

Simamora, Yohannes Sogar. (2009). Hukum Perjanjian: Prinsip Hukum Kontrak Pengadaan Barang dan Jasa oleh Pemerintah. Yogyakarta: LaksBang PRESSindo.

Soekanto, Soerjono, dan Sri Mamudji. (2015). Penelitian Hukum Normatif: Suatu Tinjauan Singkat. Jakarta: Rajawali Pers.

Sudikno Mertokusumo. (2007). Mengenal Hukum: Suatu Pengantar. Edisi ke-5. Yogyakarta: Liberty.

Ali, Mukhammad Hykhal Shokat. (2025). Status Keuangan BUMN Sebelum dan Sesudah Undang-Undang Nomor 1 Tahun 2025: Reorientasi Hubungan Keuangan Negara–Korporasi. AL WASATH Jurnal Ilmu Hukum, 6(2), 95–106.

Anisyaniawati, & Chandra, Hemmalika Alyanti. (2024). Konsep Hukum dan Keadilan dalam Pemikiran Gustav Radbruch. Praxis: Jurnal Filsafat Terapan, 2(1).

Firmansyah Rizki Agung, dkk. (2026). Tinjauan Yuridis Kerugian Negara dalam Tindak Pidana Korupsi Badan Usaha Milik Negara. PERSPEKTIF: Kajian Masalah Hukum dan Pembangunan, 31(1).

Fitriah, Mar'atun, & Ansar, Nurul Shalihat. (2025). Kontestasi Kekuasaan Negara dan Otonomi Korporasi: Tinjauan Hukum Tata Negara terhadap Modal BUMN di Bawah UU BUMN 2025. El-Iqthisady: Jurnal Hukum Ekonomi Syariah, 7(1), 293–311.

Julyano, Mario, & Sulistyawan, Aditya Yuli. (2019). Pemahaman terhadap Asas Kepastian Hukum melalui Konstruksi Penalaran Positivisme Hukum. Crepido, 1(1), 13–22.

Permadi, Iwan. (2023). Konstitusionalitas Keberadaan Bank Tanah dalam Pengelolaan dan Penguasaan atas Tanah oleh Negara. Jurnal USM Law Review, 6(1), 295–312.

Rahmawati, Roro Juliana, dkk. (2025). Transparansi dan Akuntabilitas Pengelolaan Keuangan Negara. Qistina: Jurnal Multidisiplin Indonesia, 4(2).

Rasji, Yuniati, & Aggistri, Z. Syafiqah. (2025). Perubahan Regulasi Pengelolaan Keuangan BUMN Menurut UU No. 1 Tahun 2025: Tinjauan Filosofi Hukum. Jurnal Hukum Lex Generalis, 5(10).

Sandag, Allan Peter. (2015). Tanggung Jawab Pemerintah dalam Pengelolaan Keuangan Negara Menurut Undang-Undang Nomor 17 Tahun 2003. Jurnal Lex Administratum, 3(8), 53–60.

Sari, Yuliana Dewi Purnama, & Irawati, Arista Candra. (2025). Business Judgement Rule dalam UU BUMN 2025: Payung Hukum atau Celah Impunitas? J-CEKI: Jurnal Cendekia Ilmiah, 5(1), 1947–1957.

Setiawan, Danu Ade. (2025). Tata Kelola BUMN Pasca Pemberlakuan UU No. 1 Tahun 2025: Sebuah Tinjauan Kritis Berdasarkan Teori Kepastian Hukum. AL WASATH Jurnal Ilmu Hukum, 6(2), 123–136.

Sidqi, dkk. (2025). Harmonisasi Hukum: Upaya Mengatasi Konflik Norma antara Undang-Undang Peradilan Militer dan Undang-Undang Pengadilan Tindak Pidana Korupsi. Jurnal Ilmiah Galuh Justisi.

Sorik, Sutan. (2022). Perdebatan Teoritis terhadap Perluasan Ruang Lingkup Keuangan Negara di Indonesia. Jurnal Hukum & Pembangunan, 52(2), 305–320.

Suhardin, Yohanes. (2023). Konsep Keadilan dari John Rawls dengan Keadilan Pancasila (Analisis Komparatif). Fiat Iustitia: Jurnal Hukum, 200–208.

Wicaksono, Emmanuel Kevin. (2025). Status Keuangan BUMN terhadap Kekayaan Milik Negara dan Kerugiannya dalam Tindak Pidana Korupsi. DATIN LAW JURNAL, 6(1).




DOI: https://doi.org/10.5281/zenodo.21236040

Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 Bayu Galang Saputra, Ahmad Sholikhin Ruslie

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

 

Socius: Jurnal Penelitian Ilmu-Ilmu Sosial

ISSN : 3025-6704