STATE LEGAL LIABILITY REGARDING LOSSES INCURRED BY STATE-OWNED ENTERPRISES UNDER ARTICLE 4B OF LAW NUMBER 1 OF 2025, IN RELATION TO ARTICLE 2G OF LAW NUMBER 17 OF 2003 CONCERNING STATE FINANCES
Keywords:
State Legal Liability, State Losses, Separated State Assets, State-Owned Enterprises, Legal HarmonizationAbstract
The amendment to the legal framework governing State-Owned Enterprises (SOEs) through Article 4B of Law Number 1 of 2025 has raised legal issues regarding the status of separated state assets and the State's legal liability for losses incurred in SOE management. Meanwhile, Article 2 letter (g) of Law Number 17 of 2003 on State Finance continues to classify separated state assets as part of state finances. This regulatory inconsistency creates legal uncertainty in determining whether SOE losses constitute state losses and in defining the State's legal liability. This study aims to analyze the State's legal liability under Article 4B of Law Number 1 of 2025 in relation to Article 2 letter (g) of Law Number 17 of 2003 and to formulate recommendations for regulatory harmonization. This research employs a normative legal method using statutory and conceptual approaches. Primary, secondary, and tertiary legal materials were collected through library research and analyzed qualitatively using a descriptive-analytical approach. The findings reveal that Law Number 17 of 2003 treats separated state assets as state finances, whereas Law Number 1 of 2025 emphasizes corporate governance principles and the corporate legal status of SOEs. This divergence may create uncertainty regarding the classification of SOE losses and the limits of the State's legal liability. The State should only be held legally liable for losses resulting from abuse of authority, unlawful acts, negligence, or violations of state financial management and good corporate governance principles
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