Legal Protection of Indonesia Budget User Authority in Using the State Budget

the research stems from the recent prevalence of corruption cases in budgeting that is revealed by the Corruption Eradication Commission (KPK). Many institutions are afraid and reluctant to absorb budget, primarily in the procurement of goods and services. It makes the budget absorption lower because many budget user authorities are afraid to execute the policy. It is not surprising since the consequences of the policy are often biased and mistargeted. The related officials then are frequently dragged to a legal case and even go to jail. The research is a descriptive analysis that used a normative juridical method. The object was approached using a stature approach. The research found that searching for legal protection is searching for regularity in the basic legal values, e.g., usefulness, justice, and certainty of law. The law mission to protect human right and interest have a high authority to define human right that should be regulated and protected