Tuesday, 7 October 2025

PURBAYA’S EFFICIENCY AND THE SHIFT IN INDONESIA’S FISCAL LAW PARADIGM

 By KUSNANDAR & CO., Attorneys at Law – Jakarta, INDONESIA

 

Finance Minister Purbaya Yudhi Sadewa’s recent remarks on budget efficiency mark a significant shift in how Indonesia’s government interprets fiscal management. He made it clear that he would not impose budget blocking or spending cuts, practices commonly associated with his predecessor, Sri Mulyani Indrawati. For Purbaya, efficiency does not mean trimming budgets—it means ensuring that public funds are used as intended, on time, and free from corruption. “Efficiency means making sure the money is spent for its purpose, on time, and not stolen,” he said.

 

What seems like a managerial statement actually carries deep legal and policy implications. Purbaya is redefining the traditional concept of efficiency—not as saving cash, but as optimizing the public benefit derived from every rupiah of state spending. Under Sri Mulyani, efficiency was implemented through Minister of Finance Regulation (PMK) No. 57/2025, which authorized the ministry to determine specific efficiency targets for each government agency. The policy often translated into spending cuts on goods and capital expenditures, all in the name of fiscal discipline. Legally, that approach was legitimate—it aligned with Law No. 17/2003 on State Finance, which allows budget adjustments to maintain fiscal stability. Yet, in practice, sudden cuts frequently caused uncertainty, delaying contracts and slowing public spending.

 

Purbaya’s approach moves in the opposite direction. He rejects efficiency through budget cuts and instead focuses on cash management efficiency—ensuring that idle funds do not accumulate and burden the state with unnecessary interest payments. “If Rp400 trillion is idle, at a 6 percent interest rate, that’s Rp24 trillion lost,” he explained. This concept of efficiency is actually closer to the legal definition embedded in Article 3 of Law No. 17/2003, which requires public finances to be managed efficiently, economically, effectively, transparently, and responsibly. Efficiency, in this legal sense, means maximizing outcomes with minimal resources—not simply cutting costs.

 

As the State General Treasurer, the finance minister has the authority to manage and allocate state cash positions under Law No. 1/2004 on State Treasury. Therefore, reallocating funds without altering the state budget structure is entirely within the law. Furthermore, Purbaya’s decision to abandon the long-standing practice of budget blocking enhances legal certainty for ministries and agencies. Without the fear of sudden revisions, programs can be executed more smoothly. In administrative law terms, this approach helps reduce fiscal maladministration that often arises from mid-year policy changes.

 

Still, this paradigm shift is not without challenges. The government must revise or revoke PMK 57/2025, which still legitimizes across-the-board spending cuts, to prevent regulatory contradictions. At the same time, better oversight mechanisms are essential. Moving funds around without changing budget allocations requires transparency and real-time monitoring to avoid misuse. Without robust internal audits, the “relocation” of idle funds could create new vulnerabilities in public finance governance.

 

Purbaya’s version of efficiency represents a reform in Indonesia’s fiscal philosophy: from nominal efficiency to substantive efficiency. It replaces the obsession with spending cuts with a focus on performance and accountability. This shift calls for bureaucrats to stop asking, “How much can we cut?” and instead ask, “How effectively are we spending?” In legal and policy terms, this aligns with Indonesia’s long-standing aspiration toward performance-based budgeting—a principle that measures efficiency by outcomes, not reductions.

 

True efficiency in public finance is not about how little the government spends, but how wisely it uses public money. Purbaya offers a more rational and legally coherent vision: efficiency as fairness and precision in the use of state funds. The real test, however, lies in consistency. Without fiscal discipline, transparency, and inter-agency coordination, this new model of efficiency risks ending up like the old one—a promising reform stranded in bureaucratic inertia.


K&Co - October 8, 2025

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