The government's broad authority in managing state finances for handling the Covid-19 pandemic, which was originally regulated based on Perppu concerning about State Financial Policy and Financial System Stability for Handling the Covid-19. Pandemic and/or Facing Threats That Endanger the National Economy and/or Financial System Stability, was then determined by Law has the potential to cause losses to citizens or legal entities. However, there is an article of the Law that can trigger legal problems because it provides immunity to all government actions taken under this Perppu so that it cannot be the object of a lawsuit to the PTUN. Research with normative methods, through this statutory and conceptual approach, aims to, first, analyze the legal policy of regulating immunity to all government decisions and/or actions in state financial management for handling the Covid-19 pandemic; second, formulate alternative legal protection for legal subject who have the potential to be harmed by government actions and/or decisions in managing state finances for handling the Covid-19 pandemic. This study concludes one of them is legal protection can be accommodated preventively through administrative supervision, ratification and approval, and government openness; and repressively through the mechanism of administrative efforts or reports to the Ombudsman.
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