ANALISIS YURIDIS KEBIJAKAN KEUANGAN NEGARA DALAM PENANGANAN PANDEMI COVID-19 MELALUI UNDANG-UNDANG NOMOR 2 TAHUN 2020 TENTANG PENETAPAN PERATURAN PEMERINTAH PENGGANTI UNDANG-UNDANG NOMOR 1 TAHUN 2020

This research aims to analyze the suitability of the issuance of Perppu No. 1 of 2020 with procedures for forming statutory regulations and analyzing the suitability of the content of Perppu No. 1 of 2020 with the legal need to handle the Covid-19 pandemic, in connection with the Covid-19 pandemic which has been declared a global pandemic by WHO. The research method used is normative juridical, namely research that has as its object the study of legal rules or regulations. The problem approaches used are the statutory regulatory approach and the conceptual approach. Based on the results of the research and discussion, it can be concluded first: Handling the Covid-19 Pandemic in Indonesia requires quick action by the President as Head of State and Head of Government, namely by establishing a compelling urgency and issuing Perppu No. 1 of 2020. A compelling emergency can be interpreted as a state in a state of emergency which results in legal exceptions (state of exception), including exceptions to the formation of a Perppu which is hierarchically the same level as the law. Under normal circumstances, the authority to form laws rests with the legislative body together with the executive body which includes the planning, formulation and discussion, stipulation and promulgation stages. However, due to emergencies, there are exceptions, namely without the need for planning, formulation and discussion; second: Content material in the formation of Perppu No. 1 of 2020, is the President's authority which is guided by the constitution. The President's policy direction in handling the Covid-19 pandemic is a balance in protecting public health and maintaining the country's economic stability for the welfare of the people. Perppu no. 1 of 2020 is used as legal guidance for implementers of handling the Covid-19 pandemic. Based on the public satisfaction level index for the contents of Perppu No. 1 of 2020 is in accordance with the legal requirements for handling the Covid-19 pandemic.
Key words: pandemic, emergency, exception