Perbedaan karakter hukum antara Undang-Undang APBN dengan Undang-Undang Umum, serta perbedaan karakter hukum antara peraturan daerah tentang APBD dengan Peraturan Daerah Umum serta polemik terhadap pengujiannya = Differences in the characteristics of law between law of state budget with the general law and the law difference characteristics between regional regulations concerning regional budget with the general regional regulations and the testing polemics