Indonesia 1945 Constitution (reinstated 1959, reviewed 2002)

Chapter VIII. Finances

Article 23

1. The State Budget as the basis of the management of state funds shall be determined annually by law and shall be implemented in an open and accountable manner in order to best attain the prosperity of the people.
2. The Bill on the State Budget shall be submitted by the President for joint consideration with the DPR, which consideration shall take into account the opinions of the DPD.
3. In the event that the DPR fails to approve the proposed Bill on the State Budget submitted by the President, the Government shall implement the State Budget of the preceding year.

Article 23A

All taxes and other levies for the needs of the State of a compulsory nature shall be regulated by law.

Article 23B

The forms and denomination of the national currency shall be regulated by law.

Article 23C

Other matters concerning state finances shall be regulated by law.

Article 23D

The State shall have a central bank, the structure, composition, authorities, responsibilities and independence of which shall be regulated by law.