REFORMING CRIMINAL IMPACTS IN THE LAW OF STATE FINANCE: LEGAL CERTAINTY FOR STATE-OWNED ENTERPRISE
Nowadays government is encourage SOEs to carry out restructuring with the aim of making companies agile. Regulatory adjustments are also needed, especially in the field of understanding of state finances where there are different definitions in both state finance laws and corruption laws. State financial losses in the Corruption Law have an impact on conditions that are inversely proportional to what the government expects. This study uses the normative juridical method is to formulate legal norms in order to create legal certainty trough the questions What is a state financial? What legal reforms need to be made refers to government program to restucture SOEs? The authors found SEMA No. 10 of 2020 and some other verdicts are the fact of a paradigm shift regarding state finances in SOEs. Three elements according to legal system theory, this paradigm shift indicates a change in legal structure needs to be followed by a legal culture and legal substance.