This study analyzes the use of discretion in the response to Covid-19. This research is a normative study, with a statute approach and a conceptual approach. The results show that because there is no law that specifically regulates Covid-19, the Indonesian government uses discretion to realize benefits for all parties, especially in order to protect and save the rights of health and the right to life of citizens. Discretion as an authority is attached to a government function or position, and therefore brings consequences to the responsibility of the office. Government officials bear responsibility and accountability when using this discretion, they commit personal mistakes that cause harm to other parties.