KAJIAN YURIDIS ANGGARAN DISABILITAS DALAM KEUANGAN NEGARA
Abstract: This study is
departed from the idea that the provision of budget for the persons with
disabilities is a very important thing. Recalling this problem, a good
regulation is required. This study raised a problem of the urgency of budgeting
for the persons with disabilities and the funding strategy as well as the
juridical strategy in governing the budget for the persons with disabilities.
This study employed a juridical analytical method, a research which is
conducted to analyze certain provision of law to be used later in answering the
society’ problem. From the research, it could be found that the provision of
fund to provide the infrastructures for the persons with disabilities is very
urgent. Such urgency included the reasons concerning the funding provision for
the persons with disabilities and the determination of their needs required the
funding provision. The budgeting strategy for the persons with disabilities is
highly dependent on who is responsible for the affairs concerning the persons
with disabilities. In the context of the relationship division between Central
Government and Local Government, it includes those decentralized to local
areas. For that reason, the local areas could provide it from Local Original
Income (PAD) deriving from Entertainment Tax with earmarking pattern. When it
was not sufficient, recalling that the existing local tax potential was
inadequate or null, the funding for the persons with disabilities could be
provided by Central Government and the other legitimate source of funds. The
regulation strategy which should be taken is to amend the Law Number 28 of 2009
and Law Numer 40 of 2007 on Corporate Social Responsibility, to establish the
Law of the Persons with Disabilities to govern the funding.
Penulis: B. Hengky Widhi A.,
Y. Sri Pudyatmoko
Kode Jurnal: jphukumdd151584
