Afrizal Eristianingsih Mariatul Aini

Publication Team Editor in Chief Anny Ratnawati Managing Editor Ari Wahyuni Editors Meriyam Megia S. Made Arya Wijaya Agung Widiadi Dwi Pudjiastuti Agus Kuswantoro Purwiyanto Ahmad Nawawi R. Bambang Arisapto Anggiat Sitanggang Purwanto Kartika Supriyono Dyah Kusumawati Lusijanto Erfan Wawan Sunarjo

Afrizal Eristianingsih Mariatul Aini Contributors Rice Krisnawati Aminullah Kurnia Khairi Sunawan Agung S. Hendra Kurniawan Sudadi Teguh Rahayu M. Indra Zakaria T. Achmad Zunaidi Mujibudda’wah Puji Wibowo Arief Masdi Graphic Design and Photografer Satya Susanto Mulyanto

Dana Hadi Sis Sabani Secretariat Rini Ariviani Triana Ambarsari Asrukhil Imro Ihsan Maulana Ahmad Purwo Bayu Segara Rachmat Apriansyah Mujono Basuki Niken Ajeng Lestari Eko Widyasmoro Eko Prasetyo Arfan udi Winasis Tinton Ditisrama Eko Agus Rianto Photographs Courtesy of Warta Anggaran

DAFTAR ISI CONTENTS Daftar Isi Contents

5

Sambutan Direktur Jenderal Anggaran Remarks From The Director General Of Budget

7

Ringkasan Eksekutif Executive Summary

13

Bab I Capter I

: Rencana Pembangunan Jangka Menengah Nasional (RPJMN) 2010-2014 : The 2010-2014 National Medium-Term Development Plan

23

Bab II Capter II

: Anggaran Pendapatan Dan Belanja Negara (APBN) Tahun 2010 :The 2010 Indonesian Budget

55

Bab III Capter III

: Sistem Penganggaran : The Budget System

107

Bab IV Capter IV

: Isu-Isu Aktual : Actual IssuE

135

1. Kebijakan Pembatasan Subsidi Bahan Bakar Minyak (BBM) : Potensi Manfaat Dan Risikonya, Serta Rekomendasi Tindak Lanjutnya 1. Fuel (BBM) Subsidy Limitation Policy: Its Potential Benefits And Risks General

137

2. Penerapan Reward Dan Punishment Stimulus Fiskal 2. Application Of Reward And Punishment In Fiscal Stimulus

155

3. Pengalihan Pajak Bumi Dan Bangunan Dan Bea Perolehan Hak Atas Tanah Dan Bangunan Menjadi Pajak Kabupaten/Kota 3. The Diversion Of Land And Building Tax (PBB) And Duties On Land And BuildiNg Transfers (BPHTB) To Become Regency/City Taxes 4. Peranan Rekening Migas Dalam Optimalisasi Pendapatan Negara 4. The Roles Of Oil And Gas Account In The Optimization Of State Revenues 5. Fasilitas Likuiditas Pembiayaan Perumahan Sebuah Upaya Pemerintah Untuk Mempercepat Pemenuhan Kebutuhan Rumah Bagi Masyarakat Berpenghasilan Rendah 5. Housing Finance Liquidity Facility: An Effort Of The Government To Accelerate The Fulfillment Of Housing Need For Low-Income Communities

THE INDONESIAN BUDGET OVERVIEW 2010

175

187

195

5

6. Dampak Krisis Yunani TerhadAp APBN 6. The Impact Of The Greek Crisis On The Indonesian Economy Appendix

6

211

235


SAMBUTAN DIREKTUR JENDERAL ANGGARAN REMARKS FROM THE DIRECTOR GENERAL OF BUDGET

SAMBUTAN DIREKTUR JENDERAL ANGGARAN REMARKS FROM THE DIRECTOR GENERAL OF BUDGET

Seperti juga tahun 2009 yang penuh

Similar to 2009, in which the global and

dengan warna naik turunnya perekonomian, dunia

domestic economy was full of ups and downs,

maupun domestik, tahun 2010 merupakan tahun

2010 is also a year that is full of challenges. On a

yang sarat dengan tantangan. Secara khusus

special note, 2010 is the first year of the 2nd United

tahun 2010 merupakan tahun pertama Kabinet

Indonesia Cabinet in running its second term of

Indonesia Bersatu II menjalankan periode kedua

office under President Susilo Bambang Yudhoyono

pemerintahan di bawah pimpinan Presiden Susilo

and Vice President Boediono. As mandated by Law

Bambang Yudhoyono dan Wakil Presiden Boediono.

No. 25 of 2004 regarding the National Development

Sebagaimana amanat UU No. 25 Tahun 2004 tentang

Planning System, three months after the Presidential

Sistem Perencanaan Pembangunan Nasional, maka

inauguration,

tiga bulan setelah pelantikan Presiden dibuat suatu

Development Plan (RPJMN) must be formulated as

Rencana Pembangunan Jangka Menengah Nasional

an explanation of the President’s vision, missions and

(RPJMN) yang merupakan penjabaran dari visi, misi

programs.

the

National

Medium-Term

dan program Presiden.

Program pembangunan lima tahun ke depan

The development programs for the next

memiliki lima agenda utama pembangunan nasional

five years have five main agendas for 2010-2014

tahun 2010 – 2014, yaitu: (1) pembangunan ekonomi

national development, namely: (1) economic

dan peningkatan kesejahteraan rakyat; (2) perbaikan

development and enhancement of public welfare;

tata kelola pemerintahan; (3) penegakan pilar

(2) improvement of governance; (3) enforcement of

demokrasi; (4) penegakan hukum dan pemberantasan

the pillars of democracy; (4) law enforcement and


9

SAMBUTAN DIREKTUR JENDERAL ANGGARAN | REMARKS FROM THE DIRECTOR GENERAL OF BUDGETING

korupsi; dan (5) pembangunan yang inklusif dan

corruption eradication; and (5) inclusive and fair

berkeadilan. Menjadi dasar bagi Direktorat Jenderal

development. which serve as a foundation for the

Anggaran (DJA) dalam perencanaan penganggaran

Directorate General of Budget (DJA) in planning the

sehingga mampu menunjang pencapaian program

Indonesian Budget so as to be able to support the

pembangunan nasional lima tahun ke depan.

achievement of the national development program

for the next five years.

Pada saat yang sama, DJA juga mempunyai

In the meantime, the DJA also has a

agenda reformasi penganggaran yang secara

budgeting

reform

agenda

which

undergoes

terus menerus disempurnakan. Tidak terbatas

continuous improvement. It is not only limited to

pada pelaksanaan tiga pilar sistem penganggaran

the implementation of the three pillars of budgeting

yang merupakan amanat UU No. 17 Tahun 2003

system as mandated by Law No. 17 of 2003

tentang Keuangan Negara yaitu Penganggaran

regarding State Finance, namely Unified Budgeting,

Terpadu, Kerangka Pengeluaran Jangka Menengah

the Medium-Term Expenditure Framework and

dan Penganggaran Berbasis Kinerja, namun juga

Performance-Based Budgeting, but also included the

perangkat yang akan menunjang pelaksanaan tiga

equipment which will support the implementation

pilar tersebut, seperti pemberlakuan mekanisme

of these three pillars, such as the application of a

reward and punishment yang mulai diberlakukan

reward and punishment mechanism that will begin

bagi Kementerian Negara/Lembaga (K/L) penerima

to be implemented at State Ministries/Agencies (K/L)

stimulus fiskal.

which receive fiscal stimulus.

Sistem penganggaran yang baik juga

A good budgeting system also needs to

perlu ditunjang dengan peraturan-peraturan yang

be supported by regulations that are responsive to

responsif terhadap perkembangan keadaan. Hal ini

developing conditions. This, among other things,

antara lain yang mendorong DJA untuk melakukan

encourages the DJA to undertake revisions to Law

revisi UU No. 20 Tahun 1997 tentang Penerimaan

No. 20 of 1997 regarding Non-Tax State Revenue,

Negara Bukan Pajak, dimana pada tahun 2010 telah

where in 2010 it has been included as one of the

masuk dalam salah satu Program Legislasi Nasional.

National Legislative Programs.

Penerbitan buku Sekilas Penganggaran

Other than discussing the above issues,

Indonesia Tahun 2010 ini tidak hanya mengupas

the 2010 Indonesian Budgeting in Brief (Sekilas

hal-hal di atas tetapi juga menyampaikan isu-

Penganggaran Indonesia Tahun 2010) also explores

10


SAMBUTAN DIREKTUR JENDERAL ANGGARAN | REMARKS FROM THE DIRECTOR GENERAL OF BUDGETING

isu aktual lain, seperti (i) Kebijakan Pembatasan

contemporary issues, such as (i) Fuel (BBM) Subsidy

Subsidi Bahan Bakar Minyak (BBM); (ii) Penerapan

Limitiation Policy; (ii) Application of Reward and

Reward dan Punishment Stimulus Fiskal; (iii)

Punishment In Fiscal Stimulus; (iii) The Diversion

Pengalihan Pajak Bumi Dan Bangungan Dan Bea

Of Land And Building Tax (PBB) And Duties On

Perolehan Hak Atas Tanah Dan Bangunan Menjadi

Land And Building Transfers (BPHTB) To Become

Pajak Kabupaten/Kota; (iv) Peranan Rekening

Regency/City Taxes; (iv) The Roles Of Oil And Gas

Migas Dalam Optimalisasi Pendapatan Negara;

Account In The Optimization Of State Revenues;

dan (v) Fasilitas Likuiditas Pembiayaan Perumahan

and (v) Housing Finance Liquidity Facility: An Effort

Sebuah Upaya Pemerintah Untuk Mempercepat

Of The Government To Accelerate The Fulfillment

Pemenuhan Kebuutuhan Rumah Bagi Masyarakat

Of Housing Need For Low-Income Communities.

Berpenghasilan Rendah. Buku ini kami harapkan

Furthermore, we also hope that this book can

dapat membuka wawasan seluruh stakeholder

broaden the knowledge of our Stakeholders, as well

termasuk pegawai DJA dalam melaksanakan tugas

as the DJA employees in carrying out their day-to-day

sehari-hari. Karena itulah penjabaran RPJMN 2010 -

tasks. Therefore, the description of the 2010-2014

2014 diletakkan pada awal bahasan, dan kemudian

RPJMN is placed at the beginning of the book, and

diikuti dengan bahasan mengenai APBN dan APBN-P

followed by the discussion on the 2010 Indonesian

2010. Pelaksanaan Reformasi Penganggaran yang

Budget and the 2010 Indonesian Revised Budget.

dimulai secara serentak pada tahun ini, juga tetap

The implementation of Budgeting Reform that is

kami sajikan sebagai salah satu topik utama. Kami

initiated simultaneously this year is also presented as

berharap, dengan segala kendala yang dihadapi, kita

one of the main topics. We hope that, despite all

tetap melangkah maju dalam menjalankan reformasi

of the constraints, we will relentlessly continue the

penganggaran sehingga kita akan sampai pada

implementation of budgeting reforms until the ideal

kondisi yang ideal.

condition is achieved.

Kami

menyadari

bahwa

masih

ada

Despite our best efforts, we realize that

kekurangan dalam penyusunan buku ini. Untuk

this book is not without any shortcomings. For that

itu, dengan besar hati kami akan selalu menerima

reason, we are happy to receive any constructive

segala saran dan kritik yang membangun dari semua

suggestions and criticisms from all of the readers. We

pembaca. Kami percaya, apa yang disampaikan

believe these will serve to enhance the performance

bertujuan untuk meningkatkan kinerja, baik DJA

of both the DJA and the Government as a whole.


11

maupun pemerintahan secara keseluruhan. Saya memberikan penghargaan kepada

I extend my appreciation to all parties who

semua pihak yang telah membantu penerbitan

have assisted with the publication of this book,

buku ini, khususnya kepada Tim Penyusun. Semoga

particularly to the Team of Authors. I hope that what

apa yang kita kerjakan bermanfaat dan menjadi

we have done will be beneficial and prompt us to do

pendorong untuk berbuat lebih baik lagi. Selamat

things better. Happy reading.

membaca.

Direktur Jenderal Anggaran Director General,

Anny Ratnawati

12


RINGKASAN EKSEKUTIF EXECUTIVE SUMMARY

RINGKASAN EKSEKUTIF EXECUTIVE SUMMARY

Anggaran Pendapatan dan Belanja Negara (APBN)

The 2010 Indonesian Budget is the first annual budget

tahun 2010 merupakan dokumen perencanaan

planning document in the series of implementing the

anggaran

rangkaian

2010-2014 Medium-Term National Development

pelaksanaan Rencana Pemerintah Jangka Menengah

Plan, which is a manifestation of the new Government

Nasional 2010-2014, yang merupakan manifestasi

administration’s work priority for the 5 year-period,

dari prioritas kerja Pemerintahan baru selama 5

following the democratic elections which were held

tahun kedepan setelah diselenggarakannya pesta

in mid-2009. In line with the national policy that has

demokrasi pada pertengahan tahun 2009. Sejalan

been set at the beginning of new administration, and

dengan kebijakan nasional yang telah ditetapkan

in line with the medium-term planning documents,

pada awal pemerintahan yang baru serta searah

the Indonesian Budget for the 2010 fiscal year is aimed

dengan dokumen perencanaan jangka menengah,

at: (1) improving all of the public welfare programs;

APBN tahun anggaran 2010 diarahkan untuk (1)

(2) continuing the fiscal stimulus program through

meningkatkan seluruh program kesejahteraan rakyat;

infrastructure, agricultural and energy development,

(2) melanjutkan program stimulus fiskal melalui

and labor-intensive projects; (3) encouraging business

pembangunan infrastruktur, pertanian dan energi,

world recovery, including through the granting of tax

serta proyek padat karya; (3) mendorong pemulihan

and import duty incentives; (4) continuing bureaucratic

dunia usaha, termasuk melalui pemberian insentif

reform; (5) enhancing defense equipment; and (6)

perpajakan dan bea masuk; (4) meneruskan reformasi

maintaining the education budget to be at least 20

birokrasi; (5) memperbaiki alutsista; serta (6) menjaga

percent of the Indonesian Budget.

tahunan

pertama

dari

anggaran pendidikan minimal 20 persen dari APBN. Bagian pertama buku ini menyajikan uraian mengenai

The first section of this book will present a


description of the 2010-2014 Medium-Term National


15

RINGKASAN EKSEKUTIF | EXECUTIVE SUMMARY

(RPJMN) 2010-2014 yang memuat lima agenda

Development Plan (RPJMN), containing the five main

utama Pembangunan Nasional tahun 2010-2014,

agendas of National Development for 2010-2014,

yaitu: (1) pembangunan ekonomi dan peningkatan

namely: (1) economic development and public welfare

kesejahteraan rakyat; (2) Perbaikan tata kelola

improvement; (2) improvements to Governance;

pemerintahan; (3) penegakan pilar demokrasi; (4)

(3) enforcement of the pillars of democracy; (4)

penegakan hukum dan pemberantasan korupsi; dan

law enforcement and corruption eradication; and

(5) pembangunan yang inklusif dan berkeadilan. Untuk

(5) inclusive and fair development. To facilitate the

memudahkan penerapan dan pengukuran tingkat

application and measurement of the success of

keberhasilan pembangunan nasional, kelima agenda

national development, these five main agendas will

utama tersebut diuraikan lebih lanjut berdasarkan

be described in further detail, based on sector priority

prioritas

and territorial development priority.

bidang

dan

prioritas

pembangunan

kewilayahan. Bagian kedua buku ini mengupas kebijakan fiskal

The second section of this book highlights the fiscal

tahun 2010 yang tercermin dalam APBN 2010, baik

policy for 2010, as is reflected in the 2010 Indonesian

kebijakan dibidang pendapatan negara, belanja

Budget, for policies in the fields of revenue,

negara, maupun kebijakan di bidang pembiayaan

expenditures, and policies in the finance sector, in the

dalam rangka pencapaian berbagai target dalam APBN.

framework of the achievement of various targets in

Bagian ini juga membahas kerangka APBN Jangka

the Indonesian Budget. This section will also examine

Menengah (Medium Term Budget Framework/MTBF).

the Medium-Term Budget Framework (MTBF). The

Penyusunan MTBF tersebut bertujuan mewujudkan

development of the MTBF is aimed to realize fiscal

kesinambungan fiskal (fiscal sustainability) dan

sustainability and debt sustainability through the

kesinambungan utang (debt sustainability) melalui

projection of the Indonesian Budget posture and

proyeksi postur APBN dan kebijakan jangka menengah.

medium-term policies. At the end of this second

Pada akhir bagian kedua ini, diuraikan alasan yang

section, the reasons that led the Government to

menyebabkan Pemerintah melakukan percepatan

accelerate the submission of the 2010 Indonesian

pengajuan APBN-P tahun 2010.

Revised Budget will be described.

Bagian ketiga buku ini membahas mengenai

The third section of this book will examine the

perkembangan sistem penganggaran. Reformasi

development of the budgeting system. Budgeting

penganggaran mulai dilaksanakan pada tahun

reform was begun in fiscal year 2005 as mandated

anggaran 2005 sesuai dengan amanat UU No 17 tahun

by Law No. 17 of 2003 regarding State Finance.

2003 tentang Keuangan Negara. Ada tiga pendekatan

There are three budget preparation approaches

penyusunan anggaran yang diterapkan pada sistem

being applied in the new budgeting system, namely:

16



penganggaran baru yaitu meliputi penganggaran

integrated budgeting, performance-based budgeting,

terpadu, penganggaran berbasis kinerja, dan

and the medium-term expenditure framework. The

kerangka pengeluaran jangka menengah. Sedangkan

classification being used now is differentiated by

klasifikasi yang digunakan dibedakan menurut fungsi,

function, organization, and type of expenditure.

organisasi, dan jenis belanja. Hal lain yang dijelaskan di

Another matter which is described in this section

bagian ini adalah proses penganggaran yang meliputi

is a budgeting process that covers preparation,

penyusunan, pelaksanaan, dan pertanggungjawaban

implementation, and accountability of the budget.

anggaran.

diuraikan

Entering 2010, the steps which are to taken in

langkah-langkah yang telah dilakukan dalam rangka

comprehensively implementing performance-based

penerapan penganggaran berbasis kinerja secara

budgeting for fiscal year 2011 are outlined. At the

utuh di tahun anggaran 2011. Di akhir bagian ketiga,

end of the third section, the direction of the budgeting

dijelaskan arah perkembangan sistem penganggaran

system development is explained, beginning from

yang diawali dari fase pertama tahap penerapan

the first phase of the implementation stage in 2005,

yaitu tahun 2005 dan fase kedua yaitu tahun 2010

and the second phase, lasting from 2010 to 2014,

sampai dengan 2014 yang meliputi kegiatan yang

covering activities that have been carried out in 2010,

telah dilaksanakan di tahun 2010 yang diikuti

followed by efforts to consolidate the implementation

dengan upaya pemantapan penerapan reformasi

of budgeting reforms in 2012 and 2013. The

penganggaran di tahun 2012 dan 2013. Fase ketiga

third phase, the completion stage, is scheduled to

yang merupakan tahap penyempurnaan dijadwalkan

commence in 2015.

Memasuki

tahun

2010,

mulai dilaksanakan pada tahun 2015. Bagian akhir buku ini membicarakan isu-isu aktual

The closing section of this book examines actual issues

yang berkaitan dengan penganggaran di tahun

related to budgeting in 2010.

2010. Isu Pertama, Kebijakan Pembatasan Subsidi Bahan

The first issue is the Fuel Oil (BBM) Subsidy Limitation

Bakar Minyak (BBM)

Policy.

Belanja subsidi termasuk subsidi BBM merupakan salah

Subsidy expenditure, including the fuel oil subsidy,

satu komponen APBN yang sangat penting. Hal ini

is one very important component of the Indonesian

terlihat dari perkembangan besarannya, proporsinya

budget. This can be seen from the development of

terhadap belanja, dan rasionya terhadap PDB, yang

its magnitude, its proportion to expenditures, and

cenderung signifikan terhadap APBN. Posisi strategis

its ratio to GDP, which tends to be significant in the

subsidi selain dilihat dari sisi keuangan negara, juga

Indonesian Budget. The strategic position of this

ditinjau dari efektivitas tujuan, keadilan penerima,

subsidy, in addition to being seen from the state


17


serta proses dan mekanisme penyaluran subsidi.

finance standpoint, is also viewed in terms of the

Alasan yang mendorong lahirnya tulisan ini adanya

effectiveness of its objectives, fairness for the recipients,

wacana terkini yaitu kebijakan pencabutan subsidi

as well as the processes and mechanisms for subsidy

BBM bagi golongan ekonomi menengah ke atas,

allocation. The current discourse is the reason which

sementara golongan ekonomi lain tetap mendapatkan

led to this writing being made, namely that the fuel oil

subsidi. Untuk itu, tulisan ini dibagi menjadi beberapa

subsidy policy was being eliminated for the medium

sub bahasan yang meliputi perkembangan belanja

and upper economic groups, while other economic

subsidi, dampak pembatasan subsidi BBM bagi

groups are still receive the subsidy. Therefore, this

perekonomian nasional secara makro dan mikro, bagi

writing is divided into several sub-topics that cover the

masyarakat penerima, maupun bagi pemerintah.

developments of subsidy spending, and the impact of

Tulisan ini ditutup dengan beberapa catatan penting

fuel oil subsidy limitations on the national economy at

yang bersifat rekomendasi.

the macro and micro levels, on recipient communities, and on the government. This writing concludes with some important notes of recommendation.

Isu Kedua, Penerapan Reward dan punishment

The second issue is the application of Reward and

stimulus fiskal

Punishment fiscal stimulus.

Mencermati krisis global yang terjadi pada tahun

Observing the global crisis which took place from

2008-2009, Pemerintah bersama DPR merasa perlu

2008-2009, the Government, together with the

mengambil langkah-langkah khusus melalui kebijakan

House of Representatives, considered it was necessary

stimulus fiskal di tahun 2009. Langkah tersebut

to take special measures through a fiscal stimulus

diiringi dengan adanya reward dan punishment bagi

policy in 2009. These measures were accompanied

K/L yang mendapat alokasi stimulus fiskal. Tulisan ini

by a reward and punishment system for the K/Ls

menyajikan informasi yang komplit mengenai latar

which received fiscal stimulus allocations. This writing

belakang, kebijakan stimulus fiskal, pelaksanaan

presents complete information on the background

stimulus fiskal, penerapan reward dan punishment

situation, the fiscal stimulus policy, the fiscal stimulus

serta beberapa permasalahan yang dihadapi.

implementation, the application of rewards and punishments, as well as some problems being faced.

Isu Ketiga, Pengalihan Pajak Bumi dan Bangunan (PBB)

The third issue is the Diversion of Land and Building

dan Bea Perolehan Hak atas Tanah dan Bangunan

Tax (PBB) and Duties on Land and Building Transfer

(BPHTB) menjadi Pajak Kabupaten/Kota

(BPHTB) to become Regency/City Taxes.

Penetapan UU no 28 Tahun 2009 sebagai pengganti

The stipulations of Law No. 28 of 2009 in lieu of Law

UU Nomor 18 Tahun 1997 sebagaimana telah diubah

No. 18 of 1997 as amended by Law No. 34 of 2000

18



dengan UU Nomor 34 tahun 2000 telah memberikan

has provided a fundamental change, namely with the

perubahan yang mendasar yaitu dengan dialihkannya

diversion of 2 types of central taxes to new taxes for

2 jenis pajak pusat menjadi pajak baru bagi kabupaten/

the regencies/cities, namely the PBB and the BPHTB.

kota, yaitu PBB dan BPHTB. Pengalihan PBB-P2 efektif

The diversion of PBB-P2 will become effective as of

diberlakukan mulai 1 Januari 2014 sedangkan BPHTB

the 1st of January, 2014, while the BPHTB will be

dilakukan mulai 1 Januari 2011. Tulisan ini mencoba

conducted starting on the 1st of January, 2011. This

menjelaskan mengenai landasan teoritis pengalihan

writing describes the theoretical basis of diverting

PBB dan BPHTB menjadi Pajak Daerah, kebijakan yang

of PBB and BPHTB to become Regional Taxes, the

mendasari pengalihan tersebut, serta implikasinya

policies underlying the diverting of those taxes, and its

bagi keuangan pusat dan daerah.

implications for central and regional finances.

Isu Keempat,

The fourth issue is the Role of the Oil and Gas

Peranan Rekening Migas dalam

Optimalisasi Pendapatan Negara.

Account in Revenue Optimization.

Penerimaan migas masih menjadi andalan dari

Oil and gas revenues are still the mainstay of Non-

Penerimaan Negara Bukan Pajak (PNBP). Hal ini terlihat

Tax Revenues (PNBP). This can be seen from the

dari komposisi penerimaan SDA migas yang mencapai

composition of oil and gas resource revenues, which

dua pertiga dari total PNBP. Mengingat penerimaan

reach two-thirds of the total of non-tax revenues.

SDA migas memiliki karakteristik yang unik, yaitu salah

Given that oil and gas natural resource revenues have

satu mekanisme penerimaannya harus terlebih dahulu

unique characteristics, one of which is its mechanism

disetor ke rekening kementerian keuangan di Bank

where receipts must first be deposited into the

Indonesia, maka bagian ini mencoba menguraikan

Ministry of finance bank account with the Bank of

jenis penerimaan migas, peranan berikut fungsi

Indonesia, this section tries to describe types of oil

rekening migas. Dari tulisan tersebut, terlihat bahwa

and gas revenues as well as the roles and functions of

BPMIGAS, KKKS, dan Pertamina merupakan pihak-

the oil and natural gas account. From this writing, it

pihak yang menjadi bagian penting yang menunjang

becomes evident that BPMIGAS, PSC, and Pertamina

pelaksanaan DJA dalam mengoptimalkan sumber

are the parties which play important parts to support

pendapatan negara dari sektor migas.

the implementation of the DJA in optimizing state revenue resources from the oil and gas sector.

Isu Kelima, Fasilitas Likuiditas Pembiayaan Perumahan

The fifth issue is the Housing Financing Liquidity

Ketersediaan perumahan secara luas dan merata

Facility.

merupakan aspek penting dalam meningkatkan

The availability of housing which is widely and evenly

produktivitas sektor produksi. Untuk itu, Pemerintah

distributed is an important aspect in improving

telah menetapkan sasaran pembangunan perumahan

the productivity of production sector. Towards that


19


dalam dokumen RPJMN 2010-2014. Tulisan ini

end, the Government has set a goal of housing

memberikan

pembangunan

development in the 2010-2014 RPJMN documents.

perumahan secara komprehensif baik dari kebijakan,

This writing provides a comprehensive analysis on

sasaran dan

permasalahannya, subsidi Kredit

housing development, as seen from the policy,

Pemilikan Rumah Sederhana Sehat (KPRSh) serta

objectives and problems, Simple and Healthy House

penjelasan tentang terbitnya Kebijakan Fasilitas

Ownership Credit (KPRSH), and an explanation on

Likuiditas Pembiayaan Perumahan (FLPP).

the issuance of the Housing Finance Liquidity Facility

analisis

tentang

(FLPP) Policy. Isu Keenam, Dampak Krisis Yunani Terhadap APBN

The sixth issue is the Impacts of Greek Crisis on the

Secara umum, bagian ini mengulas perkembangan

Indonesian Budget.

krisis global yang mulai menjalar di tahun 2008.

In general, this section examines the development

Namun tulisan ini mencermati kasus spesifik yang

of the global crisis which began spreading in 2008.

menjadi isu penting di perekonomian dunia yaitu

However, this writing highlights a specific case which

terjadinya krisis Yunani. Dampak dari krisis Yunani

has become an important issue in the world economy,

tersebut dikhawatirkan akan merembet ke Indonesia

namely the occurrence of the Greek crisis. It is feared

melalui beberapa jalur transmisi yaitu perdagangan,

that the impacts of the Greek crisis will spread to

perbankan, dan pasar keuangan. Seberapa jauh

Indonesia through several transmission channels,

pengaruh krisis Yunani terhadap APBN menjadi sajian

namely trade, banking, and the financial market.

penutup tema ini.

The extent of the impact of the Greek crisis on the Indonesian Budget is presented in the concluding theme.

20


BAB

CAPTER

1

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLAN

Rencana Pembangunan Jangka Menengah

The 2010-2014 National Medium-Term Development

merupakan

Plan (RPJMN) is an explanation of the President’s

penjabaran dari Visi, Misi, dan Program Presiden

Vision, Mission and Program, the formulation of

yang penyusunannya berpedoman pada Rencana

which is guided by the 2005-2025 National Long-Term

Pembangunan Jangka Panjang Nasional (RPJPN)

Development Plan (RPJPN). The 2010-2014 RPJMN is

2005-2025. RPJMN 2010-2014 ini selanjutnya

used as guideline for the ministries/agencies in the

menjadi pedoman bagi kementerian/lembaga dalam

formulation of the Strategic Plans of ministries/agencies

menyusun Rencana Strategis kementerian/lembaga

(Renstra-KL) and as material for consideration for the

(Renstra-KL) dan menjadi bahan pertimbangan bagi

regional governments in the formulation/adjustment

pemerintah daerah dalam menyusun/menyesuaikan

of their respective regional development plans, in

rencana pembangunan daerahnya masing-masing

respect to the achievement of national development

dalam rangka pencapaian sasaran pembangunan

objectives. To be implemented further, the RPJMN will

nasional. Untuk pelaksanaan lebih lanjut, RPJMN

be referred to in the making of the Government Work

akan dijabarkan ke dalam Rencana Kerja Pemerintah

Plan (RKP), which will be used the as guideline in the

(RKP) yang akan menjadi pedoman bagi penyusunan

formulation of the Proposed Budget (RAPBN).

Nasional

(RPJMN)

2010-2014

Rancangan Anggaran Pendapatan dan Belanja Negara (RAPBN). Tema yang dicanangkan dalam penyusunan Rencana

The theme in the formulation of the 2010-2014

Pembangunan Jangka Menengah Nasional (RPJMN)

National Medium-Term Development Plan (RPJMN)

tahun 2010-2014 adalah “Terwujudnya Indonesia

is “The Realization of a Prosperous, Democratic

yang Sejahtera, Demokratis, dan Berkeadilan”.

and Fair Indonesia”. In order to achieve this vision,

Untuk mencapai visi tersebut, maka misi Pemerintah

the Government’s mission in the 2010-2014 period


23

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLAN

untuk

is directed towards realize a more prosperous, safe

mewujudkan Indonesia yang lebih sejahtera, aman

and peaceful Indonesia, and to establish a firmer

dan damai, serta meletakkan fondasi yang lebih

foundation for a fair and democratic Indonesia. In

kuat bagi Indonesia yang adil dan demokratis. Dalam

achieving the 2010-2014 national development

mewujudkan visi dan misi pembangunan nasional

vision and mission, the Government has determined

2010-2014 tersebut, Pemerintah telah menetapkan

five main agendas for national development from

lima agenda utama pembangunan nasional tahun

2010-2014, namely: (1) Economic development and

2010-2014, yaitu: (1) Pembangunan ekonomi dan

enhancement of public welfare; (2) Improvement of

peningkatan kesejahteraan rakyat; (2) Perbaikan tata

governance; (3) Upholding the pillars of democracy;

kelola pemerintahan; (3) Penegakan pilar demokrasi;

(4) Law enforcement and corruption eradication; and

(4) Penegakkan hukum dan pemberantasan korupsi;

(5) Inclusive and fair development.

dan (5) Pembangunan yang inklusif dan berkeadilan.

In regard to the achievement of the 2010-2014 vision

Dalam rangka mewujudkan visi dan misi 2010-2014

and mission, a number of development priorities

tersebut, perlu dirumuskan dan dijabarkan lebih

need to be formulated and explained; in this way it

operasional ke dalam sejumlah prioritas pembangunan

will be easier to implement the vision and mission and

sehingga lebih mudah diimplementasikan dan diukur

to measure the level of success. Then, the national

tingkat

prioritas

development priorities are explained further, based on

pembangunan nasional tersebut dijabarkan lebih

fields of priority and regional development priorities.

lanjut berdasarkan prioritas bidang dan prioritas

The national development priorities, fields of priority,

pembangunan kewilayahan. Berikut akan diuraikan

and regional development priorities are described as

mengenai prioritas pembangunan nasional, prioritas

follows:

dalam

periode

2010-2014

keberhasilannya.

diarahkan

Selanjutnya,

bidang, dan prioritas pembangunan kewilayahan .

I. Prioritas Pembangunan Nasional

I. National Development Priorities

Dalam RPJMN 2010-2014 terdapat 11 prioritas

In the 2010-2014 RPJMN there are 11 national

nasional

yang ditetapkan berdasarkan tantangan

priorities which have been formulated based on the

pembangunan nasional yang dihadapi saat ini dan

national development challenges that are currently

dengan memperhatikan program dan kegiatan

being faced, and by taking into account the main

pokok yang disusun oleh K/L dan Pemerintah daerah

programs and activities, as formulated by the K/L and

yang bersifat realistis, penting dan mendesak untuk

Regional Governments, that are realistic, important,

dilaksanakan, serta memiliki dampak nyata, terukur

urgently need to be implemented, and have real,

24



dan langsung dirasakan oleh masyarakat, yaitu: (1)

measured and direct impacts for society, namely: (1)

reformasi birokrasi dan tata kelola; (2) pendidikan;

governance and bureaucratic reform; (2) education;

(3) kesehatan; (4) penanggulangan kemiskinan; (5)

(3) health; (4) poverty reduction; (5) food security; (6)

ketahanan pangan; (6) infrastruktur; (7) iklim investasi

infrastructure; (7) investment and business climate; (8)

dan usaha; (8) energi; (9) lingkungan hidup dan

energy; (9) environmental issues and disasters; (10)

bencana; (10) daerah tertinggal, terdepan, terluar,

underdeveloped, leading, outermost and post-conflict

dan pascakonflik; serta (11) kebudayaan, kreativitas,

areas; and (11) culture, creativity, and technological

dan inovasi teknologi.

innovation.

Prioritas 1: Reformasi Birokrasi dan Tata Kelola

Priority 1: Governance and Bureaucratic Reform

Pemantapan tata kelola pemerintahan yang lebih

This consists of improved governance stabilization

baik melalui terobosan kinerja secara terpadu, penuh

through integrated performance breakthroughs that

integritas, akuntabel, taat kepada hukum yang

are full of integrity, accountable, comply with the law,

berwibawa, dan transparan. Peningkatan kualitas

and are transparent. Increased quality of public service

pelayanan publik yang ditopang oleh efisiensi struktur

supported by efficiency of the government structure

pemerintah di pusat dan di daerah, kapasitas pegawai

at the central and regional levels, adequate capacity of

pemerintah yang memadai, dan data kependudukan

government employees, and good population data.

yang baik. Oleh karena itu, substansi inti dari reformasi

Therefore, the core substance of governance and

birokrasi dan tata kelola adalah sebagai berikut :

bureaucratic reforms are as follows:

- Konsolidasi struktural dan peningkatan kapasitas

- Structural consolidation and enhancement of the

kementerian/lembaga yang menangani aparatur

capacity of ministries/agencies that manage the

Negara dan restrukturisasi lembaga pemerintah

state apparatus and the restructuring of other

lainnya;

government institutions;

- Penataan otonomi daerah;

- Structuring of regional autonomy;

- Penyempurnaan pengelolaan PNS;

- Improvement of civil servant management;

- Percepatan harmonisasi dan sinkronisasi peraturan

- Accelerated harmonization and synchronization of

perundang-undangan di tingkat pusat dan

laws and regulations at the central and regional

daerah;

levels;

- Penetapan dan penerapan sistem Indikator Kinerja

- Determination and application of Public Service Key

Utama Pelayanan Publik yang selaras antara

Performance Indicators system that is in harmony

pemerintah pusat dan pemerintah daerah;

between the central and regional governments;

- Peningkatan integrasi dan integritas penerapan

- Enhanced integration and integrity of the


25


dan penegakan hukum oleh seluruh lembaga dan

application and enforcement of the laws by all law

aparat hukum;

institutions and apparatuses;

- Penetapan Nomor Induk Kependudukan (NIK) dan

- Determination of the Single Identity Number Induk

Kependudukan/NIK)

pengembangan Sistem Informasi dan Administrasi

(Nomor

and

Kependudukan (SIAK) dengan aplikasi pertama

development of the Demographic Administration

pada kartu tanda penduduk selambat-lambatnya

and Information System (Sistem Informasi and

pada 2011.

Administrasi Kependudukan/SIAK) whose first application on ID cards is to be done by 2011 at the latest.

Prioritas 2: Pendidikan

Priority 2: Education

Peningkatan akses pendidikan yang berkualitas,

This consists of increased access to quality, affordable,

terjangkau, relevan, dan efisien menuju terangkatnya

relevant and efficient education towards increased

kesejahteraan hidup rakyat, kemandirian, keluhuran

public welfare, self-sufficiency, noble character and

budi pekerti, dan karakter bangsa yang kuat.

strong national character. Development in the field

Pembangunan bidang pendidikan diarahkan demi

of education is directed towards the achievement

tercapainya pertumbuhan ekonomi yang didukung

of economic development which is supported by

keselarasan antara ketersediaan tenaga terdidik

harmony between the availability of educators and the

dengan kemampuan menciptakan lapangan kerja atau

ability to create employment or entrepreneurship, as

kewirausahaan dan menjawab tantangan kebutuhan

well as to answer the challenges of manpower needs.

tenaga kerja. Oleh karena itu, substansi inti program

Therefore, the core substance of the action program

aksi bidang pendidikan adalah sebagai berikut:

in the field of education is as follows:

- Meningkatnya

akses

pendidikan

dasar-

education;

menengah; - Peningkatan Angka Partisipasi Kasar pendidikan tinggi dari18% di 2009 menjadi 25% di 2014; - Penerapan

- Increased access to elementary and secondary

metodologi

pendidikan

yang

- Increased Approximate Participation Figure of higher education from 18% in 2009 to 25% in 2014;

menyeluruh yaitu memperhatikan kemampuan

- Application of a comprehensive education

sosial, watak, budi pekerti, kecintaan terhadap

methodology, which is done by taking into account

budaya-bahasa Indonesia;

social capacity, character, disposition and love for

- Pemberdayaan peran kepala sekolah sebagai manajer sistem pendidikan yang unggul, revitalisasi

26


Indonesian culture and language; - Empowerment of the role of headmasters as high-


peran pengawas sekolah sebagai entitas quality

quality educational system managers; revitalization

assurance, mendorong aktivasi peran Komite

of the role of school supervisor as quality assurance

Sekolah untuk menjamin keterlibatan pemangku

entities, encouraging the activation of the role of

kepentingan dalam proses pembelajaran, dan

the School Committee to ensure the involvement

Dewan Pendidikan di tingkat Kabupaten;

of stakeholders in the learning process, including the Education Board at the District level;

- Penataan ulang kurikulum sekolah yang dibagi

- Restructuring of the school curriculum into

menjadi kurikulum tingkat nasional, daerah, dan

national, regional and school curriculum divisions;

sekolah; - Peningkatan kualitas guru, pengelolaan dan

- Enhancement

of

teacher

quality,

school

layanan sekolah, antara lain melalui program

management and services, including through

remediasi kemampuan mengajar guru dan

remediation programs of teacher teaching ability

penerapan sistem evaluasi kinerja profesional

and the application of an educators’ professional

tenaga pengajar.

performance evaluation system.

Prioritas 3: Kesehatan

Priority 3: Health

Titik berat pembangunan bidang kesehatan melalui

The development in the field of health is to emphasize

pendekatan preventif, tidak hanya kuratif, melalui

the preventive approach, not just curative approaches,

peningkatan kesehatan masyarakat dan lingkungan

through enhanced social and environmental health.

di antaranya dengan perluasan penyediaan air

This is done, among other things, through the wider

bersih, pengurangan wilayah kumuh sehingga secara

provision of clean water and the reduction of slum

keseluruhan dapat meningkatkan angka harapan

areas, which is to enhance life expectancy from

hidup dari 70,7 tahun pada 2009 menjadi 72,0 tahun

70.7 years in 2009 to 72.0 years in 2014, and the

pada 2014, dan pencapaian keseluruhan sasaran

achievement of the overall objectives of the 2015

Millenium Development Goals (MDGs) tahun 2015.

Millennium Development Goals (MDGs). Therefore,

Oleh karena itu, substansi inti program aksi bidang

the core substance of the action program in the field

kesehatan adalah sebagai berikut:

of health is as follows:

- Pelaksanaan Program Kesehatan Preventif Terpadu

- Implementation of the Integrated Preventive

yang meliputi pemberian imunisasi dasar kepada

Health Program, consisting of the provision of basic

90% balita pada 2014; Penyediaan akses sumber

immunization to 90% of children under the age of

air bersih yang menjangkau 67% penduduk dan

five (balita) in 2014; provision of access to sources

akses terhadap sanitasi dasar berkualitas yang

of clean water that reach 67% of the population,


27


menjangkau 75% penduduk sebelum 2014;

and access to quality basic sanitation that reaches

Penurunan tingkat kematian ibu saat melahirkan

75% of the population before 2014; a decreased

dari 307 per 100.000 kelahiran pada 2008 menjadi

maternal mortality rate from 307 per 100,000 live

118 pada 2014, serta tingkat kematian bayi dari

births in 2008 to 118 (per 100,000 live births) in

34 per 1.000 kelahiran pada 2008 menjadi 24

2014; and a decreased infant mortality rate from

pada 2014;

34 per 1,000 live births in 2008 to 24 (per 1,000 live births) in 2014;

- Peningkatan kualitas dan jangkauan layanan KB

- Increased quality and coverage of Family Planning

melalui 23.500 klinik pemerintah dan swasta

(KB) services through 23,500 government and

selama 2010-2014;

private clinics in 2010-2014;

- Ketersediaan dan peningkatan kualitas layanan

- Availability and increased quality of internationally

rumah sakit berakreditasi internasional di minimal

accredited hospital services in a minimum of 5

5 kota besar di Indonesia dengan target 3 kota

major cities in Indonesia, with the target of 3 cities

pada 2012 dan 5 kota pada 2014;

in 2012 and 5 cities in 2014;

- Pemberlakuan Daftar Obat Esensial Nasional

- Imposition of the National Essential Medicine List

sebagai dasar pengadaan obat di seluruh Indonesia

as a basis of medicine procurement throughout

dan pembatasan harga obat generik bermerek

Indonesia, and price limitations on branded generic

pada 2010;

medicine in 2010;

- Penerapan Asuransi Kesehatan Nasional untuk

- Application of National Health Insurance for all

seluruh keluarga miskin dengan cakupan 100%

poor families with 100% coverage in 2011, and

pada 2011 dan diperluas secara bertahap untuk

gradually extended to include other Indonesian

keluarga Indonesia lainnya antara 2012-2014.

families in 2012-2014.

Prioritas 4: Penanggulangan Kemiskinan

Priority 4: Poverty Reduction

Penurunan tingkat kemiskinan absolut dari 14,1%

This consists of a reduction of the absolute poverty

pada 2009 menjadi 8-10% pada 2014 dan perbaikan

level from 14.1% in 2009 to 8-10% in 2014 and

distribusi pendapatan dengan pelindungan sosial

improvement of income distribution, using: family-

yang berbasis keluarga, pemberdayaan masyarakat

based social protection, community empowerment

dan perluasan kesempatan ekonomi masyarakat yang

and broader economic opportunity for the low-income

berpendapatan rendah. Oleh karena itu, substansi inti

segment of the public. Therefore, the core substance

program aksi penanggulangan kemiskinan adalah

of the action program in the field of poverty reduction

sebagai berikut:

is as follows:

28



- Integrasi program perlindungan sosial berbasis

- Integration of a family-based social protection

keluarga yang mencakup program Bantuan

program that includes: Unconditional Cash

Langsung Tunai (BLT), bantuan pangan, jaminan

Transfer (Bantuan Langsung Tunai/BLT) program,

sosial bidang kesehatan, beasiswa bagi anak

a food program, social security in the field of

keluarga berpendapatan rendah, Pendidikan Anak

health, scholarships for children from low-income

Usia Dini (PAUD), dan Parenting Education mulai

families, Early Childhood Education, and Parenting

2010 dan program keluarga harapan diperluas

Education starting in 2010, as wells as expanding

menjadi program nasional mulai 2011-2012;

the hopeful family program (program keluarga harapan) to a national program, starting in 20112012;

Nasional

- Additional budget for the National Program for the

Pemberdayaan Masyarakat (PNPM) Mandiri,

Community Empowerment (PNPM), fulfillment of

pemenuhan Bantuan Langsung Masyarakat (BLM)

the Community Direct Assistance (BLM) of Rp.3

Rp 3 miliar per kecamatan untuk minimal 30%

billion per sub-district for a minimum of 30% of

kecamatan termiskin di pedesaan, dan integrasi

the poorest sub-districts in rural areas, and selective

secara selektif PNPM Pendukung;

integration of Supporting PNPM;

- Penambahan

anggaran

Program

mekanisme

- Improved mechanism of KUR (people’s business

penyaluran KUR mulai 2010 dan perluasan

credit program) disbursement starting in 2010,

cakupan KUR mulai 2011;

and expanded KUR coverage starting in 2011;

- Pelaksanaan

penyempurnaan

- Revitalisasi Komite Nasional Penanggulangan

- Revitalization of the National Committee for

Kemiskinan di bawah koordinasi Wakil Presiden,

Poverty Reduction under the coordination of the

penggunaan unified database untuk penetapan

Vice President, the use of a unified database for

sasaran program mulai 2009-2010, dan penerapan

determinating program objectives, starting in

system monitoring dan evaluasi yang akurat

2009-2010, and the application of an accurate

sebagai dasar keputusan dan alokasi anggaran.

monitoring and evaluation system as a basis in decision-making and budget allocation.

Prioritas 5: Ketahanan Pangan

Priority 5: Food Security

Peningkatan ketahanan pangan dan lanjutan

This consists of the enhancement of food security

revitalisasi pertanian untuk mewujudkan kemandirian

and the continuation of agricultural revitalization to

pangan, peningkatan daya saing produk pertanian,

realize food self-reliance, increased competitiveness of

peningkatan pendapatan petani, serta kelestarian

agricultural products, increased farmers’ income, and


29


lingkungan dan sumber daya alam. Peningkatan

environmental and natural resource protection. There

pertumbuhan Produk domestik Bruto (PDB) sektor

should be growth of the Gross Domestic Product

pertanian sebesar 3,7% per tahun dan Indeks Nilai

(GDP) in the agriculture sector of 3.7% per year and

Tukar Petani sebesar 115-120 pada 2014. Oleh karena

a Farmer’s Term of Trade Index of 115-120 in 2014.

itu, substansi inti program aksi ketahanan pangan


adalah sebagai berikut:

in the field of food security is as follows:

- Penataan regulasi untuk menjamin kepastian

- Regulatory arrangements to ensure legal certainty

hukum atas lahan pertanian, pengembangan areal

on agricultural lands, the development of new

pertanian baru seluas 2 juta hektar, penertiban

agricultural areas of 2 million hectares, and the

serta optimalisasi penggunaan lahan terlantar;

clearance and optimizing of the utilization of unused lands;

sarana

- Development and maintenance of means of

transportasi dan angkutan, pengairan, jaringan

transportation, irrigation, electricity network,

listrik, serta teknologi komunikasi dan sistem

communication

informasi nasional yang melayani daerah-daerah

information system that serve centers for

sentra produksi pertanian demi peningkatan

agricultural production, in order to enhance the

kuantitas dan kualitas produksi serta kemampuan

production quantity and quality as well as the

pemasarannya;

marketing capacity;

- Pembangunan

dan

pemeliharaan

technology

and

national

- Peningkatan upaya penelitian dan pengembangan

- Enhanced agricultural research and development

bidang pertanian yang mampu menciptakan

that is able to produce high quality seed and

benih unggul dan hasil penelitian lainnya menuju

other research outcomes towards high quality and

kualitas dan produktivitas hasil pertanian nasional

productivity for national agricultural products;

yang tinggi; - Dorongan untuk investasi pangan, pertanian,

- Stimulus for local product-based rural industries,

dan industri perdesaan berbasis produk lokal

agriculture, and food investment by business

oleh pelaku usaha dan pemerintah, penyediaan

actors and the government, provision of affordable

pembiayaan yang terjangkau, serta sistem subsidi

financing, and a subsidy system that ensures the

yang menjamin ketersediaan benih varietas

timely availability of the right quantity of affordable

unggul yang teruji, pupuk, teknologi dan sarana

tested high-quality seed, appropriate fertilizers,

pasca panen yang sesuai secara tepat waktu, tepat

technology and post-harvest facilities;

jumlah, dan terjangkau; - Peningkatan kualitas gizi dan keanekaragaman

30


- Enhanced nutritional quality and food diversity


pangan melalui peningkatan pola pangan

through an enhanced ideal dietary pattern (pola

harapan;

pangan harapan);

- Pengambilan langkah-langkah kongkrit terkait

- Tangible measures related to the adaptation and

adaptasi dan antisipasi sistem pangan dan

anticipation of a food safety system and the

pertanian terhadap perubahan iklim.

agricultural system against climate change. Priority 6: Infrastructure

Prioritas 6: Infrastruktur yang

This consists of the development of national

memiliki daya dukung dan daya gerak terhadap

infrastructure that is capable of supporting and

pertumbuhan ekonomi dan sosial yang berkeadilan

driving fair economic and social development, and

dan

masyarakat

which prioritizes the public interests in all regions

umum di seluruh bagian negara kepulauan Republik

of the Republic of Indonesia by encouraging public

Indonesia dengan mendorong partisipasi masyarakat.

participation. Therefore, the core substance of the

Oleh karena itu, substansi inti program aksi bidang

action program in the field of infrastructure is as

infrastruktur adalah sebagai berikut:

follows:

Pembangunan

infrastruktur

mengutamakan

nasional

kepentingan

dan

- Overall policy consolidation of land management

pemanfaatan tanah untuk kepentingan umum

and utilization for the public interest under one-

secara menyeluruh di bawah satu atap dan

roof and integrated zoning management;

- Konsolidasi

kebijakan

penanganan

pengelolaan tata ruang secara terpadu; - Penyelesaian pembangunan Lintas Sumatera,

- Completion of the construction of Cross-Sumatra,

Jawa, Bali, Kalimantan, Sulawesi, Nusa Tenggara

Java, Bali, Kalimantan, Sulawesi, West Nusa

Barat, Nusa Tenggara Timur, dan Papua sepanjang

Tenggara, East Nusa Tenggara and Papua roads of

total 19.370 km pada 2014;

19,370 km in 2014;

- Pembangunan jaringan prasarana dan penyediaan

- Development of an infrastructure network and the

sarana transportasi antarmoda dan antarpulau

provision of integrated inter-modal and inter-island

yang terintegrasi sesuai dengan Sistem Transportasi

means of transportation in accordance with the

Nasional dan Cetak Biru Transportasi Multimoda

National Transportation System and Multimodal

dan penurunan tingkat kecelakaan transportasi

Transportation Blueprint, and a reduction of the

sehingga pada 2014 lebih kecil dari 50% keadaan

rate of transportation accidents in 2014 to lower

saat ini;

than 50% of the current level;

- Pembangunan 685.000 Rumah Sederhana Sehat

- Development of 685,000 Subsidized Simple

Bersubsidi, 180 Rusunami dan 650 twin block

and Healthy Houses (RSSB), 180 Subsidized


31


berikut fasilitas pendukung kawasan permukiman

Apartments (Rusunami) and 650 twin blocks, as

yang dapat menampung 836.000 keluarga yang

well as a housing area supporting facilities that can

kurang mampu pada 2012;

accommodate 836,000 poor families in 2012; prasarana

- Completion of the development of the flood

pengendalian banjir, diantaranya Banjir Kanal

control infrastructure, including the Jakarta East

Timur Jakarta sebelum 2012 dan penanganan

Canal (Banjir Kanal Timur) before 2012, and

secara terpadu Daerah Aliran Sungai Bengawan

integrated management of the Bengawan Solo

Solo sebelum 2013;

Watershed before 2013;

- Penyelesaian

pembangunan

- Penuntasan pembangunan jaringan serat optik

- Completion of the development of a fiber optic

di Indonesia bagian timur sebelum 2013 dan

network in eastern Indonesia before 2013, and

maksimalisasi tersedianya akses komunikasi data

maximizing the availability of data and voice

dan suara bagi seluruh rakyat;

communication access for the public;

- Perbaikan sistem dan jaringan transportasi di 4

- Improvement of the transportation network

kota besar (Jakarta, Bandung, Surabaya, Medan)

and system in 4 major cities (Jakarta, Bandung,

sesuai dengan Cetak Biru Transportasi Perkotaan,

Surabaya, Medan) in accordance with the Urban

termasuk penyelesaian pembangunan angkutan

Transportation Blueprint, including completion of

kereta listrik di Jakarta (Mass Rapid Transit/MRT

the development of electric train in Jakarta (Mass

dan Monorail) selambat-lambatnya 2014.

Rapid Transit/MRT and Monorail) by 2014 at the latest.

Prioritas 7: Iklim Investasi dan Iklim Usaha

Priority 7: Investment and Business Climate

Peningkatan investasi melalui perbaikan kepastian

This consists of the enhancement of investment

hukum, penyederhanaan prosedur, perbaikan sistem

through

informasi, dan pengembangan Kawasan Ekonomi

simplification, improvement of information systems,

Khusus (KEK). Oleh karena itu, substansi inti program

and the development of Special Economic Zones (KEK).

aksi bidang iklim investasi dan iklim usaha adalah


sebagai berikut:

in the field of investment and business climate is as

improved

legal

certainty,

procedure

follows: - Reformasi regulasi secara bertahap di tingkat

- Gradual regulatory reform at the national and

nasional dan daerah sehingga terjadi harmonisasi

regional levels, so that there will be a harmonization

peraturan perundang-undangan yang tidak

of the rules and regulations, and so that they will

menimbulkan ketidakjelasan dan inkonsistensi

not cause uncertainty or inconsistency in their

32



implementation;

dalam implementasinya; - Penerapan sistem pelayanan informasi dan

- The application of an electronic investment

perizinan investasi secara elektronik (SPSIE) pada

licensing and information service system (SPSIE)

Pelayanan Terpadu Satu Pintu (PTSP) di beberapa

in the One Roof Integrated Service Center (PTSP)

kota yang dimulai di Batam, pembatalan perda

center in several cities, starting from Batam, the

bermasalah dan pengurangan biaya untuk

revocation of problematic regional regulations and

memulai usaha seperti Tanda Daftar Perusahaan

the reduction of business startup costs, such as

(TDP) dan Surat Ijin Usaha Perdagangan (SIUP);

Company Registration (Tanda Daftar Perusahaan/ TDP) and Business Licenses (Surat Ijin Usaha Perdagangan/SIUP);

- Pengembangan dan penetapan Sistem Logistik

- The development and determination of a National

Nasional yang menjamin kelancaran arus barang

Logistic System that ensures the smooth flow of

dan mengurangi biaya transaksi/ekonomi biaya

goods and reduces transaction costs/high-cost

tinggi;

economy;

- Beroperasinya secara penuh National Single

- Full operation of a National Single Window (NSW)

Window (NSW) untuk impor (sebelum Januari

for imports (before January 2010) and exports.

2010) dan ekspor. Percepatan realisasi proses

Accelerated realization of the customs and excise

penyelesaian bea cukai di luar pelabuhan dengan

settlement process outside of the port, with the

implementasi tahap pertama Custom Advanced

first stage of implementation of the Custom

Trade System (CATS) di dry port Cikarang;

Advanced Trade System (CATS) at the Cikarang dry port;

- Pengembangan Kawasan Ekonomi Khusus (KEK)

- Development of Special Economic Zones (KEK) in

di 5 (lima) lokasi melalui skema Public-Private

5 (five) locations through Public-Private Partnership

Partnership sebelum 2012;

schemes before 2012;

- Sinkronisasi kebijakan ketenagakerjaan dan iklim

- Synchronization between the manpower policy

usaha dalam rangka memperluas penciptaan

and the business climate in order to increase job

lapangan kerja.

creation. Priority 8: Energy

Prioritas 8: Energi yang

This consists of the achievement of national energy

menjamin kelangsungan pertumbuhan nasional

security that ensures the continuation of national

melalui restrukturisasi kelembagaan dan optimalisasi

growth through institutional restructuring and the

Pencapaian

ketahanan

energi

nasional


33


pemanfaatan energi alternatif seluas-luasnya. Oleh

optimized use of alternative energy. Therefore, the

karena itu, substansi inti program aksi bidang energi

core substance of the action program in the field of


energy is as follows:

- Pengambilan kewenangan atas kebijakan energi

- The authority to make the energy policy is in the

ke dalam Kantor Presiden untuk memastikan

hand of the President’s Office in order to ensure

penanganan energi nasional yang terintegrasi

that integrated national energy management in

sesuai dengan Rencana Induk Energi Nasional;

accordance with the National Energy Master Plan;

- Transformasi dan konsolidasi BUMN bidang energy

- Transformation and consolidation of State-Owned

dimulai dari PLN dan Pertamina yang selesai

Enterprises (SOEs) in the field of energy, starting

selambat-lambatnya 2010 dan diikuti oleh BUMN

from PLN and Pertamina, that are completed by

lainnya;

2010 at the latest, followed by other SOEs;

- Peningkatan kapasitas pembangkit listrik sebesar

- Increased power plant capacity at an average of

rata-rata 3.000 MW per tahun mulai 2010 dengan

3,000 MW per year, starting in 2010, with an

rasio elektrifikasi yang mencakup 62% pada 2010

electrification ratio of 62% in 2010 and 80% in

dan 80% pada 2014; dan produksi minyak bumi

2014; and oil production of more than 1.01 million

sebesar lebih dari 1,01 juta barrel per hari mulai

barrels per day starting in 2014;

2014; - Peningkatan pemanfaatan energi terbarukan

- Increased utilization of renewable energy, including

termasuk energy alternatif geothermal sehingga

geothermal, in order to reach 2,000 MW in 2012

mencapai 2.000 MW pada 2012 dan 5.000

and 5,000 MW in 2014, and starting production

MW pada 2014 dan dimulainya produksi coal

of coal bed methane in order to generate power in

bed methane untuk membangkitkan listrik pada

2011, as well as the gradual utilization of the solar,

2011 disertai pemanfaatan potensi tenaga surya,

micro-hydro, and nuclear power potential;

microhydro, serta nuklir secara bertahap; - Revitalisasi industri pengolah hasil ikutan/turunan

- Revitalization of the processing industry for oil

minyak bumi dan gas sebagai bahan baku industri

and gas derivative products such as raw material

tekstil, pupuk dan industri hilir lainnya;

for textiles, fertilizer and other downstream

- Perluasan program konversi minyak tanah ke

industries;

gas sehingga mencakup 42 juta Kepala Keluarga

- Expansion of the kerosene-to-gas conversion

pada 2010; penggun aan gas alam sebagai bahan

program to cover 42 million families in 2010;

bakar angkutan umum perkotaan di Palembang,

the use of natural gas as fuel for urban public

Surabaya, dan Denpasar.

transportation in Palembang, Surabaya, and Denpasar.

34



Prioritas 9: Lingkungan Hidup dan Pengelolaan

Priority 9: Environmental Issues and Disaster Management

Bencana lingkungan

This consists of the conservation and utilization of

ekonomi

the environment to support sustainable welfare and

dan kesejahteraan yang keberlanjutan, disertai

economic growth, along with disaster risk management

penguasaan dan pengelolaan risiko bencana untuk

and control to anticipate climate change. Therefore,

mengantisipasi perubahan iklim. Oleh karena itu,

the core substance of the action program in the field

substansi inti program aksi bidang lingkungan hidup

of environmental issues and disaster management is

dan pengelolaan bencana adalah sebagai berikut:

as follows:

- Peningkatan keberdayaan pengelolaan lahan

- Enhancement

Konservasi hidup

dan

pemanfaatan

mendukung

pertumbuhan

of

peat

soil

management,

gambut, peningkatan hasil rehabilitasi seluas

enhancement of the rehabilitation result of

500,000 ha per tahun, dan penekanan laju

500,000 ha per year, and a reduction of the

deforestasi secara sungguh-sungguh;

deforestation rate;

- Penurunan beban pencemaran lingkungan melalui

- Reduction of environmental pollution through

pengawasan ketaatan pengendalian pencemaran

supervision of compliance with wastewater and

air limbah dan emisi di 680 kegiatan industri dan

emission pollution control in 680 industrial and

jasa pada 2010 dan terus berlanjut; Penurunan

service activities in 2010, and continuing from

jumlah hotspot kebakaran hutan sebesar 20% per

then on; a reduction of the number of forest fire

tahun dan penurunan tingkat polusi keseluruhan

hotspots of 20% per year, and a reduction of the

sebesar 50% pada 2014; Penghentian kerusakan

overall pollution level of 50% in 2014; halting

lingkungan di 11 Daerah Aliran Sungai yang rawan

environmental damage in 11 disaster-prone

bencana mulai 2010 dan seterusnya;

watersheds, starting in 2010 and continuing from then on;

- Penjaminan berjalannya fungsi Sistem Peringatan

- Guaranteed functioning of the Tsunami Early

Dini Tsunami (Tsunami Early Warning System/TEWS)

Warning System (TEWS) and Meteorological Early

dan Sistem Peringatan Dini Cuaca (Meteorological

Warning System (MEWS) starting in 2010, and

Early Warning System/MEWS) mulai 2010 dan

continuing from then on, and the Climate Early

seterusnya, serta Sistem Peringatan Dini Iklim

Warning System (CEWS) in 2013;

(Climate Early Warning System/CEWS) pada 2013; - Peningkatan

kemampuan

penanggulangan

- Enhancement of disaster management capacity.

bencana.


35


Prioritas 10: Daerah Tertinggal, Terdepan, Terluar,

Priority 10: Underdeveloped, Leading, Outermost,

dan Pasca-Konflik

and Post-Conflict Areas

Program aksi untuk daerah tertinggal, terdepan, terluar,

The action program for underdeveloped, leading,

dan pascakonflik ditujukan untuk pengutamaan

outermost and post-conflict areas is aimed at

dan penjaminan pertumbuhan di daerah tertinggal,

prioritizing and ensuring growth in underdeveloped,

terdepan, terluar serta keberlangsungan kehidupan

leading, and outermost areas as well as having

damai di wilayah pascakonflik dengan substansi inti

sustainable peaceful life in post-conflict areas, with

sebagai berikut:

the core substance as follows:

- Pelaksanaan kebijakan khusus dalam bidang

- Implementation of a special policy in the field of

infrastruktur dan pendukung kesejahteraan lainnya

infrastructure, and other welfare supporting policies

yang dapat mendorong pertumbuhan di daerah

that can stimulate growth in underdeveloped,

tertinggal, terdepan, terluar, dan pascakonflik

leading, outermost and post-conflict areas, starting

selambat-lambatnya dimulai pada 2011;

in 2011 at the latest;

- Pembentukan kerja sama dengan negara-negara

- Establishment of cooperation with neighboring

tetangga dalam rangka pengamanan wilayah dan

countries in regards to safeguarding marine areas

sumber daya kelautan;

and resources;

- Penyelesaian pemetaan wilayah perbatasan RI

- Completion of mapping of the border area of

dengan Malaysia, Papua Nugini, Timor Leste, dan

Indonesia and Malaysia, Papua New Guinea, Timor

Filipina pada 2010;

Leste and the Philippine in 2010;

- Pengentasan daerah tertinggal di sedikitnya 50 kabupaten paling lambat 2014.

- Alleviation of underdeveloped areas in at least 50 districts by 2014 at the latest.

Prioritas 11: Kebudayaan, Kreativitas, dan Inovasi

Priority 11: Culture, Creativity, and Technological

Teknologi

Innovation

Pengembangan dan perlindungan kebhinekaan

This consists of the development and protection of

budaya, karya seni, dan ilmu serta apresiasinya, untuk

cultural diversity, works of art, and science, as well as

memperkaya khazanah artistik dan intelektual bagi

their appreciation, to enrich artistic and intellectual

tumbuh mapannya jati diri dan kemampuan adaptif

treasures for the development of national character

kompetitif bangsa yang disertai pengembangan

and competitive and adaptive ability, along with the

inovasi, ilmu pengetahuan, dan teknologi yang

development of innovation, science and technology

dilandasi oleh keunggulan Indonesia sebagai negara

that is based on Indonesia’s advantage as a maritime

maritim dan kepulauan. Oleh karena itu, substansi

and archipelago country. Therefore, the core substance

36



inti program aksi bidang kebudayaan, kreativitas, dan

of the action program in the fields of culture, creativity,

inovasi teknologi adalah sebagai berikut:

and technological innovation is as follows:

- Penetapan dan pembentukan pengelolaan terpadu

- The determination and establishment of integrated

untuk pengelolaan cagar budaya, revitalisasi

management for culturally protected areas, the

museum dan perpustakaan di seluruh Indonesia

revitalization of museums and libraries throughout

ditargetkan sebelum Oktober 2011;

Indonesia are targeted to be complete before October 2011; bagi

- Provision of adequate facilities for art and culture

pengembangan, pendalaman dan pagelaran seni

development, the deepening and holding of art

budaya di kota besar dan ibu kota kabupaten

performances in major cities and regency capitals

selambat-lambatnya Oktober 2012;

by October 2012 at the latest;

- Penyediaan

sarana

yang

memadai

untuk

- Development of the national capacity for research,

pelaksanaan penelitian, penciptaan dan inovasi

creation, innovation, and the provision of easy

dan memudahkan akses dan penggunaannya

access to their use by the general public;

- Pengembangan

kapasitas

nasional

- Enhanced government attention and involvement

oleh masyarakat luas; - Peningkatan perhatian dan kesertaan pemerintah

in art and culture programs initiated by the public,

dalam program-program seni budaya yang diinisiasi

and encouraging an appreciation of cultural

oleh masyarakat dan mendorong berkembangnya

diversity;

apresiasi terhadap kemajemukan budaya; - Peningkatan keunggulan komparatif menjadi

- Enhancement of comparative advantage into competitive advantage, including for maritime

mencakup

resource management towards energy and food

pengelolaan sumber daya maritim menuju

security, and anticipation of climate change; and

ketahanan

the development of technological mastery by and

keunggulan

kompetitif energi,

yang

pangan,

dan

antisipasi

perubahan iklim; dan pengembangan penguasaan

youth creativity.

teknologi dan kreativitas pemuda. Di samping sebelas prioritas nasional tersebut di atas,

In addition to these eleven national priorities, the effort

upaya untuk mewujudkan visi dan misi Pembangunan

to achieve the National Development vision and mission

Nasional juga melalui pencapaian prioritas nasional

is also carried out through the achievement of other

lainnya di bidang politik, hukum, dan keamanan, di

national priorities in the fields of politics, law, security,

bidang perekonomian, dan di bidang kesejahteraan

economy, and public welfare. In the fields of politics,

rakyat. Di bidang politik, hukum, dan keamanan,

law and security there is to be: (a) coordination on

antara lain mencakup: (a) pelaksanaan koordinasi

the mechanism of terrorism management procedures;


37


terhadap mekanisme prosedur penanganan terorisme;

(b) implementation of a de-radicalization program to

(b) pelaksaan program deradikalisasi untuk menangkal

deter terrorism; and (c) enhancement of the role of

terorisme; (c) peningkatan peran Republik Indonesia

the Republic of Indonesia in creating world peace.

dalam mewujudkan perdamaian dunia. Sementara

Meanwhile, the priorities in the field of economy

itu, prioritas di bidang perekonomian mencakup

include: (a) implementation of industrial development

antara

pengembangan

in accordance with Presidential Regulation Number 28

industri sesuai dengan Peraturan Presiden Nomor

of 2008 regarding the National Industry Policy; and (b)

28

Industri

enhancement of the role and capacity of the Republic

Nasional; (b) peningkatan peran dan kemampuan

of Indonesia in international trade diplomacy. Priorities

Republik Indonesia dalam diplomasi perdagangan

in the field of public welfare include: (a) smooth and

internasional. Di bidang kesejahteraan rakyat, antara

orderly implementation of the hajj pilgrimage by 2010

lain mencakup: (a) pelaksanaan ibadah haji yang tertib

at the latest; (b) enhancement of harmony between

dan lancar paling lambat pada 2010; (b) peningkatan

religious followers through the establishment and

kerukunan umat beragama melalui pembentukan

enhanced effectiveness of the Inter-Religious Harmony

dan peningkatan efektivitas Forum Kerukunan Umat

Forum (Forum Kerukunan Umat Beragama/FKUB); and

Beragama (FKUB); (c) peningkatan jumlah wisatawan

(c) a gradual 20% increase in the number of foreign

mancanegara dan wisatawan nusantara sebesar 20%

and domestic tourists.

lain:

Tahun

(a) 2008

pelaksanaan tentang

Kebijakan

secara bertahap dalam 5 tahun.

II. Prioritas Pembangunan Bidang

II. Field Development Priorities

Pembangunan Nasional dilakukan secara menyeluruh

National development is carried out comprehensively

di berbagai bidang kehidupan masyarakat. Untuk itu,

in various fields of social life. Therefore, national

perencanaan pembangunan nasional dikelompokkan

development planning is grouped into 9 (nine)

ke dalam 9 (sembilan) bidang pembangunan

development fields based on the 2005-2025 National

menurut Rencana Pembangunan Jangka Panjang

Long-Term Development Plan, namely: (1) the fields of

Nasional 2005-2025, yaitu: (1) bidang sosial budaya

social/culture affairs and religious life; (2) the economic

dan kehidupan beragama; (2) bidang ekonomi; (3)

field; (3) the science and technology field; (4) the field

bidang ilmu pengetahuan dan teknologi; (4) bidang

of facilities and infrastructure; (5) the political field; (6)

sarana dan prasarana; (5) bidang Politik; (6) bidang

the defense and security field; (7) the field of laws and

pertahanan dan keamanan; (7) bidang hukum dan

apparatus; (8) the regional and zoning field; and (9)

aparatur; (8) bidang wilayah dan tataruang; (9) bidang

the field of natural resources and the environment.

sumber daya alam dan lingkungan hidup. Sasaran dan

The policy direction and objectives of each field are

38



arah kebijakan dari masing-masing bidang tersebut

as follow.

adalah sebagai berikut. 1. Bidang

Sosial

Budaya

dan

kehidupan

beragama

1. The Field of Social/Culture Affairs and Religious Life

Pembangunan bidang sosial budaya dan kehidupan

Development in the field of social/culture affairs

beragama diarahkan untuk mencapai sasaran

and religious life is directed towards achieving the

peningkatan kualitas sumberdaya manusia yang

objectives of increased quality of human resource,

ditandai dengan meningkatnya indeks pembangunan

marked by increases in the human development index

manusia (IPM) dan indeks pembangunan gender

(HDI) and gender development index (GDI), supported

(IPG) yang didukung oleh tercapainya penduduk

by balanced population growth, as well as strong

tumbuh seimbang; serta makin kuatnya jati diri dan

national character. The priority of development in the

karakter bangsa. Pembangunan bidang sosial budaya

field of social/culture affairs and religious life in 2010-

dan kehidupan beragama pada tahun 2010−2014

2014 is control of population levels, enhancement of

diprioritaskan pada pengendalian kuantitas penduduk,

access to and quality of health services, enhancement

peningkatan akses dan kualitas pelayanan kesehatan,

of access to and quality of education services,

peningkatan akses dan kualitas pelayanan pendidikan,

enhancement of youth participation, cultural and

peningkatan partisipasi pemuda, budaya dan prestasi

sporting achievements, enhancement of the quality

olahraga, peningkatan kualitas kehidupan beragama,

of religious life, strengthening of national character

dan penguatan jati diri bangsa dan pelestarian

and cultural preservation, enhancement of access to

budaya, peningkatan akses dan kualitas pelayanan

and quality of social welfare services, enhancement

kesejahteraan sosial, peningkatan kesetaraan gender

of gender equality and women’s empowerment, and

dan pemberdayaan perempuan, serta perlindungan

child protection.

anak. 2. Bidang ekonomi

2. The Field of the Economy

Dalam bidang ekonomi, sasaran pembangunan

In the field of the economy, the development

ditujukan antara lain untuk: (1) pertumbuhan realisasi

objectives are: (1) increased realization of non-

investasi nonmigas yang berasal dari total Penanaman

oil and gas investment originating from the total

Modal Dalam Negeri (PMDN) dan Penanaman Modal

Domestic Investment and Foreign Investment, of

Asing (PMA) sekitar 15,0 persen sampai dengan 18,6

around 15.0 percent to 18.6 percent annually; (2)

persen per tahun; (2) pertumbuhan ekspor nonmigas

gradual development of non-oil and gas exports to


39


secara bertahap meningkat menjadi sebesar 14,5-

around 14.5-16.5 percent in 2014; and (3) creating

16,5 persen pada tahun 2014; (3) menciptakan

and reinforcing economic stability against possible

dan memantapkan stabilitas ekonomi terhadap

economic upheaval, either from within or outside of

kemungkinan timbulnya gejolak ekonomi, baik

the country. Based on the above objectives, the policy

yang berasal dari luar maupun dari dalam negeri.

directions of development in the field of the economy

Berdasarkan sasaran tersebut, maka arah kebijakan

for the 2010-2014 period are: (1) encouraging

pembangunan di bidang ekonomi dalam periode

foreign investment for increased national economic

2010-2014 antara lain adalah : (1) mendorong

competitiveness; and enhancing adequate capacity

penanaman modal asing bagi peningkatan daya

of the physical and supporting infrastructures; (2)

saing perekonomian nasional; serta meningkatkan

increased competitiveness of non-oil and gas export

kapasitas infrastruktur fisik dan pendukung yang

products through market diversification and increased

memadai; (2) peningkatan daya saing produk ekspor

product diversity and quality; and (3) maintaining the

nonmigas melalui diversifikasi pasar serta peningkatan

stability of domestic prices and the rupiah exchange

keberagaman dan kualitas produk; (3) memelihara

rate through the coordination, harmonization and

stabilitas harga dalam negeri dan nilai tukar rupiah

synergy of monetary and fiscal policies, the financial

melalui koordinasi, penyelarasan dan sinergi kebijakan

sector, and real sector to create healthy and sustainable

moneter dan fiskal, sektor keuangan, serta sektor riil

economic management.

untuk menciptakan pengelolaan ekonomi secara sehat dan berkelanjutan. 3. Bidang ilmu pengetahuan dan teknologi

3. The Field of Science and Technology

Dalam periode 2010-2014, kebijakan pembangunan

In the 2010-2014 period, the development policy for

bidang Iptek diarahkan kepada : (1) meningkatkan

science and technology is directed at: (1) enhancing the

kapasitas dan kapabilitas kelembagaan litbang dan

capacity and capability of research and development

lembaga; (2) meningkatkan kapasitas dan kapabilitas

institutions; (2) enhancing the capacity and capability

sumber daya iptek untuk menghasilkan produktivitas

of human resources in the field of science and

litbang yang berdayaguna bagi sektor produksi

technology to have research and development

dan meningkatkan budaya inovasi serta kreativitas

productivity that is effective for the production

nasional; (3) mengembangkan dan memperkuat

sector and for increasing national innovation and

jejaring kelembagaan baik peneliti di lingkup nasional

culture of creativity; (3) developing and strengthening

maupun internasional untuk mendukung peningkatan

an institutional network for researchers at the

produktivitas litbang dan peningkatan pendayagunaan

national and international level to support increased

40



litbang nasional; (4) meningkatkan kreativitas dan

research and development productivity as well as

produktivitas litbang untuk ketersediaan teknologi

increasing the productive use of national research

yang dibutuhkan oleh industri dan masyarakat serta

and development; (4) enhancing the creativity and

menumbuhkan budaya kreativitas masyarakat; (5)

productivity of research and development in order

meningkatkan pendayagunaan iptek dalam sektor

to provide the technology needed by industry and

produksi untuk peningkatan perekonomian nasional

the public, as well as developing a culture of creativity

dan penghargaan terhadap iptek dalam negeri.

in society; and (5) enhancing the productive use of

Dengan arah kebijakan Iptek tersebut di atas, maka

science and technology in the production sector in

strategi pembangunan Iptek dilaksanakan melalui

order to increase the national economy, as well as

dua prioritas pembangunan yaitu Penguatan Sistem

an appreciation of domestic science and technology.

Inovasi Nasional (SIN) dan peningkatan penelitian,

With the above policy directions, the development

pengembangan, dan Penerapan Iptek (P3 Iptek).

strategy in the field of science and technology is carried out through two development priorities, which are the Strengthening of National Innovation System (Sistem Inovasi Nasional/SIN) and the enhancement of research, development and the application of science and technology (P3 Iptek).

4. Bidang sarana dan prasarana

4. The Field of Infrastructure

Sasaran umum pembangunan sarana dan prasarana

The general development objectives in the field of

lima tahun ke depan antara lain: (a) meningkatnya

facilities and infrastructure for the next five years are:

kuantitas dan kualitas berbagai sarana dan

(a) increased quantity and quality of various facilities

prasarana penunjang pembangunan; (b) terjaminnya

and infrastructures in support of development; (b)

ketersediaan aksesibilitas masyarakat terhadap jasa

the guaranteed availability of public accessibility to

pelayanan sarana dan prasarana; (c) meningkatnya

facilities and infrastructure services; (c) enhanced

ketahanan energi terutama diversifikasi energi yang

energy security, particularly energy diversification that

menjamin keberlangsungan dan jumlah pasokan

ensures the sustainability and quantity of the energy

energi di seluruh Indonesia, serta (d) meningkatnya

supply throughout Indonesia; and (d) the increased

penggunaan renewable energy dan energi yang bersih

use of renewable energy and clean and economical

dan ekonomis; dan meningkatnya efisiensi konsumsi

energy; and increased consumption efficiency and

dan penghematan energi baik di lingkungan industri

energy conservation in household industries, big

rumah tangga, industri besar maupun transportasi.

industries and the transportation sector. Based on


41


Berdasarkan sasaran tersebut, maka prioritas bidang

these objectives, the development priorities in the field

pembangunana sarana dan prasarana dalam lima

of facilities and infrastructure for the next five years

tahun ke depan adalah : (1) meningkatkan pelayanan

are: (1) enhancing facility and infrastructure services

sarana dan prasarana sesuai dengan standar pelayanan

in accordance with the minimum service standard; (2)

minimal; (2) mendukung peningkatan daya saing

supporting increased real sector competitiveness; and

sektor riil; (3) meningkatkan kerjasama Pemerintah

(3) enhancing cooperation between the Government

dan swasta.

and the private sector.

5. Bidang Politik

5. The Field of Politics

Pembangunan bidang politik, baik politik dalam

Development in the field of politics, both domestic

negeri maupun luar negeri dalam periode 2010-2014

and foreign, in the 2010-2014 period, is directed

diarahkan untuk mencapai sasaran peningkatan

at achieving the objective of increased quality of

kualitas demokrasi dan kualitas diplomasi Indonesia,

Indonesian democracy and diplomacy, with the

dengan arah kebijakan : (1) Meningkatkan kapasitas

following policy directions: (1) Increasing the capacity

dan akuntabilitas lembaga-lembaga demokrasi;

and accountability of democratic institutions; (2)

(2) Menjaga dan menciptakan iklim kondusif yang

Maintaining and creating a conducive climate that

menjamin kebebasan sipil dan penghormatan

guarantees civil liberty and respect for the political rights

terhadap hak-hak politik rakyat dan perkembangan

of the people, and the development of democracy in

demokrasi di Indonesia; (3) Meningkatkan peran

Indonesia; (3) Enhancing the role of information and

informasi dan komunikasi; (4)

Meningkatkan

communication; (4) Enhancing the role and leadership

peran dan kepemimpinan Indonesia dalam ASEAN

of Indonesia in ASEAN and the establishment of the

dan pembentukan Komunitas ASEAN 2015; (5)

2015 ASEAN Community; (5) Enhancing the role

Meningkatkan peran Indonesia untuk turut menjaga

of Indonesia in maintaining national security and

keamanan nasional dan menciptakan perdamaian

creating world peace; (6) Enhancing diplomatic

dunia;

diplomasi

performance regarding border matters; (7) Increasing

perbatasan; (7) Meningkatkan kualitas pelayanan

the quality of service and protections for Indonesian

dan perlindungan terhadap Warga Negara Indonesia

Citizens and Indonesian Legal Entities abroad; and (8)

(WNI)/Badan Hukum Indonesia (BHI) diluar negeri;

Enhancing the positive image of Indonesia through

dan (8) Meningkatkan citra positif Indonesia melalui

the advancement of democracy, human rights, the

pemajuan demokrasi, HAM, lingkungan hidup, dan

environment and the protection of cultural heritage.

(6)

Meningkatkan

kinerja

perlindungan kekayaan budaya.

42



6. Bidang pertahanan dan keamanan

6. The Field of Defense and Security

Dalam bidang pertahanan dan keamanan, sasaran

In the field defense and security, the development

pembangunan ditujukan antara lain untuk : (1)

objectives are aimed at: (1) the realization of a defense

terwujudnya postur dan struktur pertahanan sebesar

posture and structure of 25-27.5% of the minimum

25-27,5% dari kekuatan pokok minimum (minimum

essential force that is able to carry out joint operations

essential force) yang mampu melaksanakan operasi

and has a deterrence effect; (2) the productive use

gabungan dan memiliki efek penggentar; (2)

of the national defense industry for defense self-

terdayagunakannya industri pertahanan nasional bagi

reliance; (3) reducing the crime rate, consisting of

kemandirian pertahanan; (3) menurunnya tingkat

conventional, transnational, contingency crimes and

kejahatan (criminal rate) yang meliputi kejahatan

violence against women and children to around 105-

konvensional,

serta

95 cases per 100,000 people; and (4) supervising and

kekerasan terhadap perempuan dan anak menjadi

detecting potential acts of terrorism and enhancing

sekitar 105-95 kejadian per 100.000 penduduk; dan

capacities and improving the ability to prevent and

(4) terpantaunya dan terdeteksinya potensi tindak

combat acts of terrorism. Based on these objectives,

terorisme dan meningkatnya kemampuan dan

the development policy in the field of defense and

keterpaduan dalam pencegahan dan penanggulangan

security is directed towards: (1) the modernization of

tindak terorisme. Berdasarkan sasaran tersebut, maka

the main equipment in the arsenal system (alutsista)

kebijakan pembangunan pertahanan dan keamanan

and replacement of old alutsista that can endanger

di arahkan pada : (1) modernisasi alutsista serta

the safety of the soldiers; (2) Increasing soldiers’

penggantian alutsista yang umur tehnisnya sudah

professionalism, along with enhancing the welfare

tua dan membahayakan keselamatan prajurit; (2)

of the soldiers; (3) the accelerated establishment of

peningkatan profesionalisme prajurit, yang diiringi

defense components; (4) enhancing the quality and

dengan peningkatan kesejahteraan prajurit; (3)

quantity of defense and security stations in the border

percepatan pembentukan komponen bela negara;(4) 

areas and leading islands, along with the deployment

peningkatan kualitas dan kuantitas pos pertahanan

of Army and Police personnel; (5) the productive use

dan keamaanan di wilayah perbatasan dan pulau

of the national defense industry for defense self-

terdepan (terluar) beserta penggelaran prajurit TNI dan

reliance, through the formulation of a blueprint and

Polri; (5) pendayagunaan industri pertahanan nasional

road map, enhancement of research and technology

bagi kemandirian pertahanan, melalui penyusunan

and funding support.

transnasional,

kontingensi,

cetak biru beserta Road Map, peningkatan Penelitian dan Pengembangan, serta dukungan pendanaannya.


43


7. Bidang hukum dan aparatur

7. The Field of Law and Apparatus

Sasaran pembangunan bidang hukum dan aparatur

The development objective in the field of law and

ditujukan

peningkatan

apparatus is aimed at realizing enhanced good

penyelenggaraan tata kelola pemerintahan yang baik

governance that reflects the supremacy of the

yang mencerminkan supremasi hukum dan penegakan

law and the enforcement of human rights, all

hak asasi manusia dan didukung oleh aparatur

of which is supported by a clean, authoritative,

Negara yang bersih, berwibawa, bertanggung jawab

accountable and professional state apparatus. The

serta professional. Kebijakan pembangunan dibidang

policy of the development in the field of law and

hukum dan aparatur tersebut

diarahkan pada

apparatus is directed towards the improvement of

perbaikan tata kelola pemerintahan yang baik, dengan

good governance, with the following strategies: (1)

strategi sebagai berikut: (1) peningkatan efektivitas

increasing the effectiveness of laws and regulations;

peraturan perundang-undangan; (2) peningkatan

(2) enhancing the performance of law institutions;

kinerja lembaga di bidang hukum; (3) peningkatan

(3) increasing respect for the advancement and

penghormatan, pemajuan, dan penegakan HAM;

enforcement of human rights; (4) enhancing good

(4) peningkatan penyelenggaraan pemerintahan

governance that is free from corruption, collusion and

yang bersih dan bebas korupsi, kolusi dan nepotisme

nepotism (KKN); (5) improving the quality of public

(KKN); (5) peningkatan kualitas pelayanan publik;

services; (6) improving the capacity and accountability

(6) peningkatan kapasitas dan akuntabilitas kinerja

of bureaucratic performance; and (7) stabilizing the

birokrasi; (7) pemantapan pelaksanaan reformasi

implementation of bureaucratic reforms.

untuk

mewujudkan

birokrasi. 8. Bidang wilayah dan tataruang Rencana Pembangunan Jangka Menengah (RPJMN)

8. The Field of Regional and Spatial Planning Issues

dalam Pembangunan Bidang Wilayah dan Tata Ruang

The Medium-Term Development Plan (RPJMN) in

pada tahun 2010 - 2014, dilaksanakan dengan

the development of the regional and zoning field in

tujuan untuk mengurangi kesenjangan wilayah, yang

2010-2014 is implemented with the goal of reducing

dilaksanakan melalui 3 (tiga) arah kebijakan dan

regional disparity, which is carried out through 3 (three)

strategi utama, yaitu (1) pelaksanaan pengendalian

policy directions and main strategies, namely: (1)

dan pelaksanaan penataan ruang, (2) koordinasi dan

zoning implementation and control; (2) coordination

integrasi pembangunan wilayah, baik dalam lingkup

and integration of regional development, either in

perkotaan dan perdesaan, maupun dalam lingkup

the scope of urban-rural areas or priorities areas

kawasan-kawasan

(strategic, underdeveloped, border, and disaster-prone

44

prioritas

(kawasan-kawasan



strategis, kawasan tertinggal, kawasan perbatasan,

areas), supported by (3) decentralization and regional

dan daerah rawan bencana), yang diperkuat dengan

government.

(3) penyelenggaraan desentralisasi dan pemerintahan daerah. 9. Bidang sumber daya alam (SDA) dan

9. The Field of Natural Resources and the Environment

lingkungan hidup (LH) Sasaran pokok yang ingin dicapai dalam pembangunan

In general, the main objectives to be achieved in

SDA dan LH pada RPJMN 2010-2014 secara umum

natural resource and environmental development in

adalah meningkatnya kontribusi pembangunan SDA

the 2010-2014 RPJMN are: an increased contribution

dan LH terhadap pertumbuhan ekonomi nasional dan

of natural resources and environmental development

kontribusi terhadap penyerapan tenaga kerja Pertanian,

to national economic growth; the contribution to

Perikanan dan Kehutanan (PPK) di perdesaan, serta

the employment of agricultural, fishery and forestry

meningkatkan sumbangan ekspor dari sektor PPK.

manpower in rural areas; and increased export

Selain itu, sasaran pembangunan SDA dan LH lainnya

contributions from the agricultural, fishery and

adalah menjaga kondisi SDA dan LH seperti saat ini

forestry sectors. In addition to this, the other objective

atau meningkat kualitasnya. Kebijakan pembangunan

is maintaining or enhancing the quality of the current

SDA dan LH dalam RPJM 2010-2014 diarahkan

condition of natural resources and the environment.

untuk: (1) mendukung pembangunan perekonomian

The policy of development in the field of natural

nasional terutama dalam meningkatkan pertumbuhan

resources and the environment in the 2010-2014

ekonomi, mewujudkan daya saing ekonomi dan

RPJM is directed towards: (1) supporting national

meningkatkan

serta

economic development, particularly by increasing

(2) meningkatkan pengelolaan sumber daya alam

economic growth, realizing economic competitiveness

dan pelestarian lingkungan hidup untuk mencapai

and enhancing public welfare; and (2) enhancing

pembangunan yang berkelanjutan.

natural resource management and environmental

kesejahteraan

masyarakat;

conservation to achieve sustainable development.

III. Prioritas Pembangunan Kewilayahan

III. Regional Development Priorities

Salah satu misi dalam Rencana Pembangunan Jangka Panjang Nasional (RPJPN) 2005 – 2025 adalah

One of the missions in the 2005-2025 National Long-


45


terwujudnya pembangunan yang lebih merata dan

Term Development Plan (RPJPN) is the realization of

berkeadilan ditandai oleh tingkat pembangunan yang

more equally-distributed and fair development, marked

makin merata ke seluruh wilayah diwujudkan dengan

by a more equally distributed development level to all

peningkatan kualitas hidup dan kesejahteraan

areas, which is realized through an enhanced quality

masyarakat, termasuk berkurangnya kesenjangan

of life and welfare of the people, including reduced

antarwilayah dalam kerangka Negara Kesatuan

interregional disparity within the framework of the

Republik Indonesia. Untuk itu, strategi dan arah

Unitary State of the Republic of Indonesia. Hence, the

kebijakan pembangunan kewilayahan adalah sebagai

strategy and policy direction of regional development

berikut :

is as follows: wilayah-wilayah

- Encouraging the growth of potential regions

potensial di luar Jawa-Bali dan Sumatera dengan

outside of Java-Bali and Sumatra by maintaining

tetap menjaga momentum pertumbuhan di

growth momentum in the Java-Bali and Sumatra

wilayah Jawa-Bali dan Sumatera;

regions;

- Mendorong

pertumbuhan

- Meningkatan keterkaitan antarwilayah melalui

- Enhancing interregional linkages through increased

peningkatan perdagangan antarpulau untuk

inter-island trade in order to support the domestic

mendukung perekonomian domestik;

economy;

- Meningkatkan

daya

saing

daerah

melalui

pengembangan sektor-sektor unggulan di tiap

- Enhancing regional competitiveness through the development of leading sectors in each region; - Encouraging the accelerated development of

wilayah; - Mendorong percepatan pembangunan daerah

underdeveloped, strategic and fast-growth, border,

tertinggal, kawasan strategis dan cepat tumbuh,

leading, outermost, and disaster-prone areas;

kawasan perbatasan, kawasan terdepan, kawasan

- Encouraging the development of maritime areas

terluar, dan daerah rawan bencana; - Mendorong pengembangan wilayah laut dan sektor-sektor kelautan.

and fishery sectors. In line with the implementation of the 11 national priorities, the direction and policy of regional

Sejalan dengan pelaksanaan 11 prioritas nasional,

development are aimed at realizing the objectives of

arah dan kebijakan pengembangan kewilayahan

the the 11 national priorities in line with the strategic

ditujukan untuk mewujudkan sasaran-sasaran 11

issues in each region.

prioritas nasional sejalan dengan isu strategis yang ada di setiap wilayah.

46



1. Pengembangan Wilayah Sumatera

1. Development of the Sumatra Region

Sesuai dengan Rencana Tata Ruang Wilayah Nasional

In accordance with the National and Regional Spatial

(RTRWN), pengembangan wilayah Sumatera diarahkan

Plan (Rencana Tata Ruang Wilayah Nasional/RTRWN),

antara lain untuk (1) memantapkan interaksi antar-

the development of the Sumatra region is directed

kawasan pesisir timur, kawasan tengah, dan kawasan

towards: (1) stabilizing interaction among the east

pesisir barat Sumatera melalui pengembangan sistem

coast region, middle region, and west coast region of

jaringan transportasi darat, laut, dan transportasi

Sumatra through the development of a reliable cross-

udara lintas Sumatera yang handal; (2) mendorong

Sumatra land, sea and air transportation network

berfungsinya pusat-pusat permukiman perkotaan

system; (2) encouraging the function of urban

sebagai pusat pelayanan jasa koleksi dan distribusi

housing centers as service centers for collection and

di Pulau Sumatera; (3) mengembangkan akses

distribution services on Sumatra Island; (3) developing

bagi daerah terisolir dan pulau-pulau kecil di pesisir

access for isolated areas and small islands on the west

barat dan timur Sumatera sebagai sentra produksi

and east coast of Sumatra, as production centers

perikanan, pariwisata, minyak dan gas bumi ke pusat

of fishery, tourism, oil and gas, to inter-island and

kegiatan industri pengolahan serta pusat pemasaran

inter-country centers of the processing industry and

lintas pulau dan lintas negara; (4) mempertahankan

marketing; (4) maintaining protected areas of at

kawasan lindung sekurang-kurangnya 40% dari

least 40% of the area of Sumatra Island in order to

luas Pulau Sumatera dalam rangka mengurangi

reduce the risk of impact from environmental disasters

resiko dampak bencana lingkungan yang dapat

that can endanger the safety of the public and their

mengancam keselamatan masyarakat dan aset-aset

social-economic assets in the form of infrastructures,

sosial-ekonominya yang berbentuk prasarana, baik

including both housing centers and cultivation areas;

pusat permukiman maupun kawasan budidaya; (5)

and (5) developing regional leading commodities that

mengembangkan komoditas unggulan wilayah yang

are highly competitive through inter-sectoral and inter-

memiliki daya saing tinggi melalui kerjasama lintas

area cooperation in their management and marketing,

sektor dan lintas wilayah provinsi dalam pengelolaan

in order to encourage self-reliance in terms of access

dan pemasarannya dalam rangka mendorong

to the global market by reducing dependency on

kemandirian akses ke pasar global dengan mengurangi

neighboring countries.

ketergantungan pada negara-negara tetangga. 2. Pengembangan Wilayah Jawa-Bali

2. Development of the Java-Bali Region

Sementara itu, pengembangan wilayah Jawa-Bali

Meanwhile, the development of the Java-Bali region is

diarahkan antara lain untuk: (1) mempertahankan

directed towards: (1) maintaining the Java-Bali Islands


47


pangan

as the national food estate, through various efforts to

nasional melalui berbagai upaya menetapkan dan

determine and maintain food production areas; (2)

mempertahankan kawasan produksi pangan; (2)

maintaining and rehabilitating protected areas being

mempertahankan

kawasan

exploited by cultivation activity, to reach a minimum

lindung yang semakin terdesak oleh kegiatan

level of 30% of the total area of the Bali-Java Islands,

budidaya hingga mencapai luasan minimal 30% dari

especially in the southern part of Java Island and the

keseluruhan luas Wilayah Pulau Jawa-Bali, khususnya

middle part of Bali Island; (3) maintaining water sources

di Pulau Jawa bagian selatan dan Pulau Bali bagian

and rehabilitating water absorption areas to preserve

tengah; (3) mempertahankan sumber-sumber air

the availability of water all year long; (4) controlling

dan merehabilitasi daerah resapan air untuk menjaga

the growth of urban and rural housing centers that

ketersedian air sepanjang tahun; (4) mengendalikan

have the potential to disturb disaster-prone areas

pertumbuhan pusat-pusat permukiman perkotaan dan

and endanger the existence of protected areas and

perdesaan yang berpotensi mengganggu kawasan-

food production areas as done through control of the

kawasan yang rawan bencana serta mengancam

population aspect and their social/economic activities;

keberadaan kawasan lindung dan kawasan produksi

and (5) tightly limiting industrial development to an

pangan melalui pengendalian aspek kependudukan

environmentally tolerated threshold that is safe for the

dan kegiatan sosial ekonominya; (5) mengendalikan

sustainability of the development.

Pulau

secara

Jawa-Bali

ketat

sebagai

dan

lumbung

merehabilitasi

pengembangan

industri

hingga

ambang batas toleransi lingkungan yang aman bagi keberlanjutan pembangunan. 3. Pengembangan Wilayah Kalimantan

3. Development of the Kalimantan Region

Untuk wilayah Kalimantan, pengembangannya antara

For

lain diarahkan untuk: (1) memelihara dan memulihkan

directed towards: (1) maintaining and recovering

kawasan-kawasan yang berfungsi lindung dan kritis

environmentally protected and critical areas, in order

lingkungan dalam rangka mendukung keberlanjutan

to support the sustainable utilization of forestry,

pemanfaatan sumber daya kehutanan, pertambangan,

mining, agricultural resources, fisheries, coastal and

dan pertanian, serta sumberdaya kelautan, pesisir dan

small islands resources, as well as to reduce the risk

pulau-pulau kecil, serta mengurangi resiko dampak

of the impact of natural disasters; (2) productively

bencana alam; (2) mendayagunakan posisi strategis

using the geographical strategic position that is

secara geografis yang berdekatan dengan Negara

close to the Malaysian states of Sarawak and Sabah

bagian Malaysia di Sarawak dan Sabah dalam kerangka

in regards to sub-regional economic cooperation

48


the

Kalimantan

region,

development

is


kerjasama ekonomi subregional BIMP-EAGA (Brunei

of BIMP-EAGA (Brunei Darussalam – Indonesia

Darussalam – Indonesia – Malaysia – Phillippines East

– Malaysia – Philippines East ASEAN Growth Area);

ASEAN Growth Area); (3) mendorong percepatan

(3) encouraging the accelerated settlement of border

penanganan kawasan perbatasan antar Negara

areas with Malaysia in Serawak and Sabah as the

dengan negara Malaysia di Serawak dan Sabah sebagai

“front porch” of the Unitary State of the Republic

beranda depan wilayah Negara Kesatuan Republik

of Indonesia on Kalimantan Island; (4) enhancing

Indonesia di Pulau Kalimantan; (4) meningkatkan

the internal accessibility of Kalimantan Island areas

aksesibilitas internal wilayah Pulau Kalimantan untuk

to realize a synergy of potential area development

mewujudkan sinergi pengembangan potensi wilayah

and equality of the inter-area development level

dan pemerataan tingkat perkembangan antar wilayah

through accelerated functioning of an integrated

melalui percepatan fungsionalisasi jaringan jalan lintas

cross-Kalimantan network, with the development of a

Kalimantan secara terpadu dengan pengembangan

river, sea, train and air transportation network; and (5)

jaringan angkutan sungai, angkutan laut, jaringan

encouraging the role of leading regions as drivers of

jalan rel kereta api dan angkutan udara; (5) mendorong

economic development in the Kalimantan region.

peran

kawasan

andalan

sebagai

penggerak

pengembangan ekonomi wilayah Kalimantan. 4. Development of the Sulawesi Region

4. Pengembangan Wilayah Sulawesi Sulawesi

Next, development of the Sulawesi region is directed

diarahkan antara lain untuk: (1) mendorong

towards: (1) encouraging the development of the role

perkembangan peran Pulau Sulawesi sebagai salah

of Sulawesi Island as one of the regions possessing large

satu wilayah yang memiliki peluang-peluang eksternal

external potential; (2) developing Sulawesi’s leading

cukup besar; (2) mengembangkan komoditas

highly-competitive commodities through inter-sectoral

unggulan Pulau Sulawesi yang memiliki daya saing

and inter-regional cooperation in management and

tinggi melalui kerjasama lintas sektor dan lintas wilayah

marketing; (3) prioritizing the underdeveloped and

provinsi dalam pengelolaan dan pemasarannya;

border areas in regards to the achievement of equal

(3) memprioritaskan kawasan-kawasan tertinggal

interregional development, including the development

dan kawasan perbatasan dalam rangka pencapaian

of small islands and archipelago islands; (4) optimally

pemerataan tingkat perkembangan antar wilayah,

utilizing the potential of land and sea resources and

termasuk pengembangan pulau-pulau kecil dan gugus

handling the potential for interregional conflict that

kepulauan; (4) memanfaatkan potensi sumber daya di

exists in several territorial water and land areas; and

darat dan laut secara optimal serta mengatasi potensi

(5) maintaining the existence of centers for national

Selanjutnya,

pengembangan

wilayah


49


konflik lintas wilayah provinsi yang terjadi di beberapa

food production, particularly for technically irrigated

wilayah perairan dan daratan; (5) mempertahankan

paddy fields against the threat of land conversion.

keberadaan sentra-sentra produksi pangan nasional, khususnya bagi sawah-sawah beririgasi teknis dari ancaman konversi lahan. 5. Pengembangan Wilayah Nusa Tenggara

5. Development of the Nusa Tenggara Region

Pengembangaan wilayah Nusa Tenggara diarahkan

Development of the Nusa Tenggara region is directed

antara lain untuk: (1) mengembangkan kota-kota di

towards: (1) developing cities in coastal areas as

kawasan pesisir sebagai pusat pelayanan kegiatan

centers for integrated maritime industrial activity, as

industri kemaritiman terpadu sebagai sektor basis

the base sector that is supported by adequate facilities

yang didukung oleh prasarana dan sarana yang

and infrastructure, particularly transportation, energy

memadai, khususnya transportasi, energi, dan sumber

and water resources; (2) developing land, sea, coastal

daya air; (2) mengembangkan wilayah darat, laut,

areas and small islands as a single Nusa Tenggara

pesisir, dan pulau-pulau kecil sebagai satu kesatuan

Islands area, through integrated zoning utilization and

wilayah Kepulauan Nusa Tenggara melalui kegiatan

control of zoning utilization supported by adequate

pemanfaatan dan pengendalian pemanfaatan ruang

facilities and infrastructure; (3) enhancing accessibility

yang terpadu didukung oleh prasarana dan sarana

among the coastal cities that connect the Banda

yang memadai; (3) meningkatkan aksesibilitas antar

Aceh-Atambua route; thus there will be strong social/

kota-kota pesisir yang menghubungkan poros Banda

economic connections; (4) enhancing interregional

Aceh–Atambua, sehingga membentuk keterkaitan

development linkages (Leading Regions and Maritime

sosial ekonomi yang kuat; (4) meningkatkan

Leading Regions) to optimize the cultural and natural

keterkaitan pengembangan antarkawasan (Kawasan

tourism potential, including maritime tourism;

Andalan dan Kawasan Andalan Laut) untuk

and (5) determining the specialization focus of

mengoptimalkan potensi wisata budaya dan wisata

leading commodities, including marketing, that are

alam, termasuk wisata bahari; (5) menetapkan

export-oriented, by prioritizing the management of

fokus spesialisasi penanganan komoditas unggulan

renewable natural resources based on the principle of

termasuk pemasarannya, yang berorientasi ekspor,

joint usefulness, both inter-regional and inter-area.

dengan mengutamakan pengelolaan sumberdaya alam terbarukan berdasarkan prinsip kemanfaatan bersama baik antarwilayah maupun antarkawasan.

50



6. Pengembangan Wilayah Maluku

6. Development of the Maluku Region

pengembangan wilayah Maluku diarahkan untuk:

Development of the Maluku region is directed

(1) mengembangkan kota-kota pesisir sebagai pusat

towards: (1) developing cities in coastal areas as

pelayanan kegiatan industri kemaritiman terpadu

centers for integrated maritime industrial activity, as

yang merupakan sektor basis dengan dukungan

the base sector that is supported by adequate facilities

prasarana dan sarana yang memadai, khususnya

and infrastructure, particularly transportation, energy

tansportasi, energi, dan sumber daya air; (2)

and water resources; (2) developing land, sea, coastal

mengembangkan wilayah darat, laut, pesisir, dan

areas and small islands as a single Maluku Islands,

pulau-pulau kecil sebagai satu kesatuan wilayah

through integrated zoning utilization and control of

Kepulauan Maluku melalui kegiatan pemanfaatan

zoning utilization supported by adequate facilities and

dan

yang

infrastructure; (3) maintaining conservation areas to

terpadu didukung oleh prasarana dan sarana yang

ensure optimum environmental support capacity for

memadai; (3) mempertahankan kawasan konservasi

regional development; (4) accelerating the economic

untuk menjamin daya dukung lingkungan yang

growth in the Maluku Island region through the

optimal bagi pengembangan wilayah; (4) memacu

development of local resource-based leading sectors

pertumbuhan ekonomi wilayah Kepulauan Maluku

and enhancing linkages among growth centers in

melalui pengembangan sektor-sektor unggulan yang

land, coastal areas and small islands; (5) the productive

berbasis sumber daya setempat dan meningkatkan

and efficient utilization of natural resources, in order

keterkaitan antarpusat-pusat pertumbuhan di darat,

to avoid waste, as this will give optimum benefits

pesisir, dan pulau-pulau kecil; (5) memanfaatkan

based on sustainable principles; and (6) increasing

sumber daya alam secara produktif dan efisien, agar

the availability, quality and expansion of coverage for

terhindar dari pemborosan sehingga dapat memberi

basic infrastructure services, particularly sea and air

manfaat sebesar-besarnya berdasarkan prinsip-prinsip

transportation, supported by integrated and optimum

kelestarian; serta (6) meningkatkan ketersediaan,

inter-modal transportation through the involvement

kualitas, dan memperluas jangkauan pelayanan

of the business world.

pengendalian

pemanfaatan

ruang

prasarana dasar, khususnya transportasi laut dan udara yang didukung oleh transportasi antar moda secara terpadu dan optimal dengan mengikutsertakan dunia usaha. 7. Pengembangan Wilayah Papua

7. Development of the Papua Region

Pengembangaan wilayah Papua diarahkan antara lain

Development of the Papua region is directed towards:


51


untuk: (1) mendukung peningkatan serta memperkuat

(1) supporting the improvement and strengthening

persatuan, kesatuan dan keutuhan kehidupan bangsa

of unity, integrity of national life and state defense;

dan pertahanan negara; (2) menempatkan hak ulayat

(2) placing the indigenous land rights (hak ulayat)

dalam penataan ruang sebagai salah satu upaya

in the zoning arrangement as one of the efforts to

untuk mempertahankan nilai-nilai sosial budaya

maintain local social and cultural values; (3) utilizing

setempat; (3) memanfaatkan sumber daya alam

natural resources and the environment in a productive

dan lingkungan hidup secara produktif dan efisien

and efficient manner in order to avoid waste, thus

agar terhindar dari pemborosan dan penurunan

providing optimum benefits based on the principles

daya dukung lingkungan sehingga dapat memberi

of sustainability and conservation; (4) maintaining

manfaat sebesar-besarnya berdasarkan prinsip-prinsip

protected areas of at least 50 percent of the Papua

kelestarian dan berkelanjutan; (4) mempertahankan

Island region; and (5) accelerating the economic

kawasan lindung sekurang-kurangnya 50 persen dari

growth in the Papua Island region through the

luas wilayah Pulau Papua; (5) memacu pertumbuhan

development of local resource-based leading sectors

ekonomi wilayah Pulau Papua melalui pengembangan

and enhancing linkages among growth centers.

sektor-sektor unggulan yang berbasis sumber daya setempat dan meningkatkan keterkaitan antarpusatpusat pertumbuhan.

52


BAB

CHAPTER

2

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 THE 2010 INDONESIAN BUDGET

Penyusunan Anggaran dan Pendapatan Belanja

The formulation of The Indonesian Budget is based

Negara (APBN) didasarkan pada ketentuan pasal

on the provisions of Article 23 Paragraph (1) of the

23 ayat (1) Undang-Undang Dasar 1945 yang telah

1945 Constitution that has been amended to Article

diubah menjadi pasal 23 ayat (1), ayat (2), dan ayat (3)

23 Paragraph (1), Paragraph (2), and Paragraph (3)

UUD 1945 amendemen keempat dan mengacu pada

of the fourth amendment to the 1945 Constitution,

ketentuan yang tertuang dalam Undang-undang

and refers to provisions as set forth in Law Number

Nomor 17 Tahun 2003 tentang Keuangan Negara.

17 of 2003 regarding State Finance. Specifically for

Selanjutnya khusus untuk APBN Tahun Anggaran

the 2010 Budget, besides referring to the above

2010

selain mengacu pada ketentuan di atas,

provisions, its formulation is also to be guided by

penyusunannya juga dilakukan dengan berpedoman

the 2010 Government Work Plan, Macroeconomic

kepada Rencana Kerja Pemerintah (RKP) Tahun

Framework, and the 2010 Fiscal Policy Highlights as

2010, Kerangka Ekonomi Makro, dan Pokok-pokok

agreed on in the preliminary discussion between the

Kebijakan Fiskal tahun 2010 sebagaimana telah

Government and the House of Representatives of the

disepakati dalam pembicaraan pendahuluan antara

Republic of Indonesia on June 17, 2009.

Pemerintah dan Dewan Perwakilan Rakyat Republik Indonesia tanggal 17 Juni 2009 yang lalu.

Asumsi Makro dan Pokok-Pokok Kebijakan Fiskal Tahun 2010

Macro Economic Assumptions and the 2010 Fiscal Policy Highlights

Perhitungan besaran APBN 2010 dihitung berdasarkan

The 2010 Budget is calculated based on basic

asumsi dasar ekonomi makro yang diperkirakan

macroeconomic assumptions that are expected to

akan terjadi pada tahun 2010. Asumsi-asumsi dasar

occur in 2010. The basic macroeconomic assumptions


55

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGET

ekonomi makro dalam tahun 2010 dapat dilihat

in 2010 can be seen in Table 1:

dalam Tabel 1 berikut:

Table 1 Basic Macroeconomic Assumptions, 2010 The 2010 State Budget

Economic Indicators 1. Economic Growth (%)

5.5

2. Inflation (%)

5.0

3. Exchange Rate (Rp/US$)

10,000

4. 3-Month SBI Rate (%)

6.5

5. Oil Price (US$/barrel)

65.0

6. Oil Lifting (million barrels/day)

0.965

Source: Ministry of Finance

Kebijakan fiskal pada tahun 2010 diarahkan

The fiscal policy in the year 2010 is directed towards

untuk pencapaian dua hal mendasar, yaitu: (1)

the achievement of two fundamental things, namely:

mendukung pemulihan perekonomian nasional

(1) supporting the recovery of the national economy

dengan melanjutkan program stimulus fiskal; dan (2)

by continuing the fiscal stimulus program; and (2)

mempertahankan rasio anggaran pendidikan minimal

maintaining the education budget ratio at a 20 percent

20 persen. Dalam tataran teknis, kebijakan fiskal untuk

minimum. At technical level, the fiscal policy to support

mendukung pemulihan ekonomi nasional dijalankan

the national economy is carried out through policy

melalui pelaksanaan kebijakan berupa pemberian

implementation in the form of the provision of tax

insentif perpajakan dan peningkatan stimulus belanja

incentives and increasing expenditure stimulus, which

negara yang ditujukan untuk meningkatkan daya beli

are aimed at increasing the public’s purchasing power

masyarakat dan pembangunan infrastruktur padat

and the development of labor-intensive infrastructure.

karya. Selain itu, kebijakan fiskal pada tahun 2010

Furthermore, the 2010 fiscal policy is also directed at

juga diarahkan untuk meningkatkan pencapaian

improving the achievement of various targets in The

berbagai target dalam APBN, baik yang bersifat

Indonesian Budget, both qualitative and quantitative.

kualitatif maupun kuantitatif.

The 2010 Budget is a transitional Budget from the

APBN 2010 merupakan APBN transisi dari Pemerintah

previous Government and House of Representatives

56



dan DPR sebelumnya ke Pemerintahan dan DPR hasil

to Government and House of Representatives elected

Pemilihan Umum tahun 2009. APBN 2010 disusun

in the 2009 General Election. The 2010 Budget is

dalam rangka “Pemulihan Perekonomian Nasional dan

formulated in regard to “Recovery of the National

Pemeliharaan Kesejahteraan Rakyat” sesuai dengan

Economy and Safeguarding the People’s Welfare” in

tema Rencana Kerja Pemerintah tahun 2010. Sejalan

accordance with the theme of the 2010 Government

dengan tema pembangunan tersebut, maka pokok-

Work Plan. In line with this development theme, the

pokok kebijakan fiskal tahun 2010 diarahkan untuk:

2010 fiscal policy highlights are directed towards: (1)

(1) meneruskan/meningkatkan

seluruh program

continuing/enhancing all public welfare programs;

kesejahteraan rakyat; (2) melanjutkan program

(2) continuing fiscal stimulus programs through the

stimulus fiskal melalui pembangunan infrastruktur,

development of infrastructure, agriculture and energy,

pertanian dan energi, serta proyek padat karya; (3)

and labor-intensive projects; (3) encouraging business

mendorong pemulihan dunia usaha, termasuk melalui

world recovery, including provisions for tax and import

pemberian insentif perpajakan dan bea masuk; (4)

duty incentives; (4) continuing bureaucratic reforms:

meneruskan reformasi birokrasi; (5) memperbaiki alat

(5) improving the primary weapon system (alutsista);

utama sistem senjata (alutsista); serta (6) menjaga

and (6) maintaining the education budget at a

anggaran pendidikan minimal 20 persen dari APBN.

minimum of 20 percent of total Budget.

Selanjutnya, dalam memenuhi target penerimaan

Next, for meeting the tax revenue targets in 2010,

perpajakan di tahun 2010, maka akan dilakukan

several tax policy measures will be undertaken,

beberapa langkah kebijakan pajak yang diantaranya

including: (1) reduction of the corporate income tax

meliputi: (1) penurunan tarif pajak penghasilan

(PPh) tariff from 28.0 percent to 25.0 percent, in

(PPh) Badan dari 28,0 persen menjadi 25,0 persen

accordance with the mandate of the Amendment

sesuai amanat Amendemen Undang-undang Pajak

to the Income Tax Law (UU PPh); (2) a provision of

Penghasilan (UU PPh); (2) pemberian fasilitas PPh

a Corporate Income Tax facility for public companies,

Badan untuk perusahaan masuk bursa sebesar 5,0

of 5.0 percent below the normal tariff; (3) taxes

persen dari tarif normal; (3) kebijakan pajak ditanggung

borne by government (DTP) policy, including in the

Pemerintah (DTP) antara lain dalam bentuk subsidi

form of the value added tax (VAT) and import duty

pajak pertambahan nilai (PPN) dan bea masuk untuk

subsidies for certain sectors; and fiscal incentives in

sektor tertentu, serta insentif fiskal dalam upaya

the effort to encourage oil and gas upstream business

memacu kegiatan usaha hulu migas; (4) pelaksanaan

activities; (4) implementation of the amendment to

amendemen Undang-undang Pertambahan Nilai;

the Value Added Law; and (5) continuing reforms and

serta (5) melanjutkan reformasi dan modernisasi

modernization of tax administration.


57


administrasi pajak. Di bidang kepabeanan dan cukai, kebijakan yang

In the field of customs and excises, the policies to be

akan ditempuh di tahun 2010, diantaranya dalam

taken in 2010 include: (1) provision of customs facilities

bentuk: (1) pemberian fasilitas kepabeanan dengan

with a nominal tariff for most favorable nation (MFN)

tarif nominal most favorable nation (MFN) 7,5 persen,

of 7.5 percent, a common effective preferential tariff

common effective preferential tariff (CEPT) 2,0 persen,

(CEPT) of 2.0 percent, ASEAN-Korea at 2.6 percent,

ASEANKorea 2,6 persen, ASEAN-China 3,8 persen, dan

ASEAN-China at 3.8 percent, and Indonesia-Japan

Indonesia-Jepang 4,0 persen; (2) pemberian insentif

at 4.0 percent; (2) provision of incentives in order

dalam rangka mendukung kebijakan perdagangan

to support trade and industry policies; (3) increased

dan industri; (3) kenaikan tarif cukai seiring dengan

excise tariffs in line with the rate of inflation; (4)

laju tingkat inflasi; (4) kenaikan tarif cukai minuman

increased excise tariff of beverages containing

mengandung ethyl alcohol (MMEA) dan ethyl alcohol

domestic ethyl alcohol (MMEA) and ethyl alcohol

(EA) dalam negeri; (5) penyederhanaan tarif cukai

(EA); (5) simplification of excise tariff and classification

dan golongan produsen rokok; (6) peningkatan

for cigarette manufacturers; (6) improved supervision

pengawasan pita cukai; (7) pemberian berbagai

of tax banderole; (7) provision of various facilities of

fasilitas pembebasan dan keringanan bea masuk;

import duty exemption and relief; (8) application of a

(8) penerapan kebijakan non-tarif yang berorientasi

non-tariff policy that is oriented towards control of the

pada pengendalian barang impor dan penggunaan

import of goods and the use of domestic products;

produksi dalam negeri; (9) penyesuaian tarif bea

(9) adjustment of export duty tariffs based on the

keluar berdasarkan perkembangan harga crude palm

development of the international crude palm oil (CPO)

oil (CPO) internasional; dan (10) melanjutkan langkah

price; and (10) continuing the bureaucratic reform and

reformasi birokrasi dan modernisasi kantor pelayanan

modernization of customs services.

kepabeanan. Di bidang penerimaan negara bukan pajak (PNBP),

In the field of non-tax revenue (PNBP), the policies to

kebijakan yang akan ditempuh di tahun 2010

be taken in 2010 are: (1) increasing natural resource

diantaranya adalah: (1) meningkatkan produksi sumber

production that is supported by fiscal incentives; (2)

daya alam yang didukung dengan insentif fiskal; (2)

developing new and renewable energy as alternative

mengembangkan energi baru dan terbarukan sebagai

energy; (3) improving PNBP service functions at

energi alternatif; (3) meningkatkan fungsi pelayanan

ministries/agencies (K/Ls); (4) improving the regulations

pada PNBP kementerian/lembaga (K/L); (4) melakukan

regarding the PNBP tariff at K/Ls; and (5) applying a

penyempurnaan peraturan mengenai tarif PNBP pada

payout ratio policy in the dividend disbursement of

K/L, serta (5) menerapkan kebijakan pay out ratio

State-Owned Enterprises (SOEs) amounting to 5.0 to

58



penarikan dividen Badan Usaha Milik Negara (BUMN)

55.0 percent, with an exception for SOEs with loss

sebesar 5,0 persen hingga 55,0 persen, terkecuali

accumulation, and SOEs in the insurance, forestry, and

untuk BUMN dengan akumulasi rugi, sektor asuransi,

plantation sectors.

kehutanan, dan perkebunan. Di sisi belanja negara, kenaikan anggaran belanja

In terms of expenditures, the increased expenditure

K/L dalam tahun 2010 terutama untuk mendukung

budget for K/Ls in 2010 is mainly to support several

beberapa kebijakan, antara lain: (1) memperbaiki

policies, including (1) improving the welfare of the state

kesejahteraan aparatur negara dan pensiunan melalui

apparatus and retirees through the provision of the

pemberian gaji ke 13, kenaikan gaji dan pensiun

annual salary bonus, increased salary, a basic pension

pokok sebesar 5 (lima) persen, serta kenaikan uang

of 5 (five) percent, and increased food allowances; (2)

makan dan lauk pauk; (2) meneruskan/meningkatkan

continuing/enhancing all public welfare programs,

seluruh program kesejahteraan rakyat, seperti

such as the national program for community

program

masyarakat

empowerment (PNPM), School Operational Assistance

(PNPM), bantuan operasional sekolah (BOS), jaminan

(BOS), Public Health Assurances (Jamkesmas), Rice for

kesehatan masyarakat (Jamkesmas), beras miskin

the Poor (Raskin), and the Family Hope Program (PKH);

(Raskin), dan program keluarga harapan (PKH); (3)

(3) continuing the development of infrastructure in

melanjutkan pembangunan infrastruktur transportasi,

the fields of transportation, agriculture and energy

pertanian, energi, dan proyek padat karya lainnya;

and other labor-intensive projects; (4) encouraging

(4) mendorong revitalisasi industri dan pemulihan

industrial revitalization and business world recovery;

dunia usaha; (5) meneruskan reformasi birokrasi guna

(5) continuing bureaucratic reform in order to realize

mewujudkan tata kelola Pemerintahan yang baik dan

good governance and improved public services;

peningkatan pelayanan publik; (6) meningkatkan

(6) increasing the operational, maintenance and

anggaran operasional, pemeliharaan, dan pengadaan

procurement budget for alutsista; (7) maintaining the

alutsista; (6) mempertahankan anggaran pendidikan

education budget at a minimum of 20.0 percent of

minimal 20,0 persen dari belanja negara; dan (7)

expenditures; and (8) enhancing the quality of natural

meningkatkan kualitas pengelolaan sumber daya

resource management and the capacity for climate

alam dan kapasitas penanganan perubahan iklim.

change management.

Arah kebijakan di bidang transfer ke daerah secara

In general, the policy direction in the field of transfers

umum pada tahun 2010 antara lain dengan: (1)

to regions in 2010 includes: (1) reducing the fiscal

mengurangi kesenjangan fiskal antara pusat dan

gap between the central and regional governments

daerah serta antardaerah; (2) mendukung kegiatan-

and among the regions; (2) supporting those activities

kegiatan yang menjadi prioritas pembangunan nasional

that are national development priorities which are

nasional

pemberdayaan


59


yang menjadi urusan daerah; (3) meningkatkan

under the regional governments; (3) increasing public

aksesibilitas publik terhadap prasarana dan sarana

accessibility to basic social economy facilities and

sosial ekonomi dasar di daerah, dan pengurangan

infrastructures in the regions; and reducing the public

kesenjangan pelayanan publik antardaerah; (4)

service disparity among regions; (4) increasing regional

meningkatkan kemampuan daerah dalam menggali

capacity in taking advantage of regional economic

potensi ekonomi daerah; serta (5) meningkatkan daya

potentials; and (5) increasing regional competitiveness

saing daerah melalui pembangunan infrastruktur.

through infrastructural development.

Kebijakan pembiayaan yang akan ditempuh di tahun

The financing policy to be taken in 2010 includes: (1)

2010 diantaranya: (1) mengupayakan pinjaman

seeking soft loans; (2) prioritizing the issuance of rupiah

dengan persyaratan lunak; (2) mengutamakan

Government Securities (SBN) in the domestic market;

penerbitan surat berharga negara (SBN) rupiah di pasar

(3) opening access to sources of financing in the

dalam negeri; (3) membuka akses sumber pembiayaan

international market; (4) withdrawing stand-by loans

di pasar internasional; (4) menarik pinjaman siaga

as committed to by international financial institutions

yang telah menjadi komitmen lembaga keuangan

and which have not been realized in 2009.

internasional dan belum dapat direalisasikan di tahun 2009. Berdasarkan besaran asumsi makro dan pokok-pokok

Based on the 2010 macro assumptions and fiscal

kebijakan fiskal tahun 2010, maka besaran APBN 2010

policies highlights, the amount of the 2010 Budget is

direncanakan sebagai berikut: (1) pendapatan negara

planned as follows: (1) revenue and grants at Rp949.7

dan hibah Rp949,7 triliun (15,9 persen terhadap PDB);

trillion (15.9 percent of the GDP); (2) expenditures

(2) belanja negara Rp1.047,7 triliun (17,5 persen

at Rp1,046.7 trillion (17.5 percent of the GDP); (3) a

terhadap PDB); (3) defisit anggaran Rp98,0 triliun (1,6

budget deficit of Rp98.0 trillion (1.6 percent of the

persen terhadap PDB); dan (4) pembiayaan anggaran

GDP); and (4) budget financing of Rp98.0 trillion (1.6

Rp98,0 triliun (1,6 persen terhadap PDB).

percent of the GDP).

Lebih lanjut mengenai besaran pendapatan negara

A summary of the details regarding the amounts of

dan hibah, belanja negara, defisit anggaran, dan

revenue and grants, expenditures, the budget deficit,

pembiayaan anggaran APBN tahun 2010 secara

and budget financing for the 2010 Budget can be

ringkas dapat dilihat pada Tabel 2.

seen in Table 2.

60



Table 2 Summary of the 2010 Indonesian Budget (trillion Rupiah) 2009

Uraian

% of GDP

Budget  

Revised Budget

% of GDP

 

 

985.7

18.5

871.0

16.1

949.7

15.9

 

I.

Domestic Revenues

984.8

18.5

870.0

16.1

948.1

15.9

 

1.

Tax Revenues

725.8

13.6

652.0

12.1

742.7

12.4

 

2.

Non Tax State revenues (PNBP)

258.9

4.9

218.0

4.0

205.4

3.4

II.

State Expenditures

 

I.

       

II.

Grant

 

Budget

State Revenue and Grant

B.

 

% of GDP

  A.

 

 

2010

0.9

0.0

1.0

0.0

1.5

0.0

1,037.1

19.5

1,000.8

18.5

1,047.7

17.5

Central Government Expenditures

716.4

13.4

691.5

12.8

725.2

12.1

1.

K/L Expenditures

322.3

6.1

314.7

5.8

340.1

5.7

2.

Non K/L Expenditures

394.1

7.4

376.8

7.0

385.1

6.4

Transfer to Regional

320.7

6.0

309.3

5.7

322.4

5.4

1.

297.0

5.6

285.1

5.3

306.0

5.1

23.7

0.4

24.3

0.4

16.4

0.3

C.

Balance Fund Special Autonomy and 2. Adjustment Fund Budget Surplus/Deficit (A - B)

(51.3)

(1.0)

(129.8)

(2.4)

(98.0)

(1.6)

D.

Financing (I + II)

51.3

1.0

129.8

2.4

98.0

1.6

 

I.

Domestic Financing

60.8

1.1

142.6

2.6

107.9

1.8

 

II.

Foreign Financing (Net)

(9.4)

(0.2)

(12.7)

(0.2)

(9.9)

(0.2)

 

 

 

 

 

 

 

 

 

 

 


Pendapatan Negara dan Hibah

Revenue and Grants

Dalam tahun 2010, pendapatan negara dan hibah

In 2010, revenue and grants are targeted to reach

ditargetkan mencapai Rp949,7 triliun, lebih tinggi

Rp949.7 trillion, which is Rp.78.7 trillion or 9.0 percent

Rp78,7 triliun atau 9,0 persen apabila dibandingkan

higher than the 2009 Revised Budget, which reached

dengan Anggaran Pendapatan dan Belanja Negara

Rp871.0 trillion. The target consists of domestic

Perubahan (APBN-P) tahun 2009 yang mencapai

revenues of Rp948.1 trillion and grant revenues

Rp871,0 triliun. Target tersebut terdiri dari penerimaan

of Rp1.5 trillion. The higher target for revenue and

dalam negeri sebesar Rp948,1 triliun dan penerimaan

grants mainly comes from tax revenues in line with

hibah sebesar Rp1,5 triliun. Lebih tingginya target

increased social awareness and compliance, increased

pendapatan negara dan hibah tersebut terutama

number of taxpayers, and the modernization of tax


61


berasal dari penerimaan perpajakan seiring dengan

administration, as well as the implementation of a tax

meningkatnya kesadaran dan kepatuhan masyarakat,

reform program.

meningkatnya jumlah wajib pajak, dan modernisasi administrasi perpajakan, serta diterapkannya program reformasi perpajakan.

Penerimaan Dalam Negeri

Domestic Revenues

Penerimaan dalam negeri tahun 2010 ditargetkan

The 2010 domestic revenue is targeted to reach

mencapai Rp948,1 triliun. Target tersebut meningkat

Rp948.1 trillion. This target is an increase of Rp78.2

sebesar Rp78,2 triliun atau 9,0 persen apabila

trillion or 9.0 percent compared to the 2009 Revised

dibandingkan dengan APBN-P tahun 2009 yang

Budget, which reached Rp870.0 trillion. From that

mencapai Rp870,0 triliun. Dari jumlah tersebut,

amount, the tax revenue is estimated to reach Rp742.7

penerimaan perpajakan diperkirakan mencapai

trillion or 78.3 percent of the total domestic revenue,

Rp742,7 triliun atau 78,3 persen dari total penerimaan

while non-tax revenue (PNBP) is estimated to reach

dalam negeri, sedangkan PNBP diperkirakan mencapai

Rp205.4 trillion or 21.7 percent of the total domestic

Rp205,4 triliun atau 21,7 persen dari total penerimaan

revenue.

dalam negeri.

Penerimaan Perpajakan

Tax Revenue

Pokok-pokok kebijakan umum perpajakan dalam

The highlight of general tax policy in 2010 is a

tahun 2010 merupakan kelanjutan dari kebijakan

continuation of the general tax policy of the previous

umum perpajakan tahun-tahun sebelumnya. Secara

years. In general, the 2010 general tax policy consists

garis besar, kebijakan umum perpajakan tahun

of tax extensification, tax intensification, and post-

2010 mencakup program ekstensifikasi perpajakan,

sunset policy programs. In addition to this, since mid-

program intensifikasi perpajakan, dan program

2009 the Government decided to continue tax reform

kegiatan pasca sunset policy. Di samping itu, sejak

through Phase II tax reform.

pertengahan tahun 2009, Pemerintah memutuskan untuk terus melanjutkan reformasi perpajakan melalui reformasi perpajakan jilid II. Penerimaan perpajakan dalam tahun 2010 ditargetkan

The 2010 tax revenue is targeted to reach Rp742.7

mencapai Rp742,7 triliun. Target tersebut lebih tinggi

trillion. This is Rp90.8 trillion or 13.9 percent higher

Rp90,8 triliun atau 13,9 persen dibandingkan dengan

than the 2009 Revised Budget that reached Rp652.0

62



APBN-P tahun 2009 yang mencapai Rp652,0 triliun.

trillion. In general, there are 3 (three) main factors

Secara umum, terdapat 3 (tiga) faktor utama yang

that influenced the tax revenue increase, namely:

mempengaruhi peningkatan penerimaan perpajakan

(1) a relatively better national economic condition

yaitu: (1) relatif membaiknya kondisi perekonomian

as reflected by higher economic growth in 2010; (2)

nasional yang tercermin dari lebih tingginya

continuation of the tax reform program; and (3) higher

pertumbuhan ekonomi 2010; (2) dilanjutkannya

social awareness to carry out their tax obligations.

program reformasi perpajakan; dan (3) semakin tingginya kesadaran masyarakat untuk melaksanakan kewajiban perpajakan.

Pajak Penghasilan (PPh)

Income Tax (PPh)

Sejalan dengan perkiraan membaiknya kondisi

In line with the estimated improved national economic

perekonomian nasional, penerimaan PPh dalam

condition, the PPh receipts in 2010 is targeted to reach

tahun 2010 ditargetkan mencapai Rp351,0 triliun,

Rp351.0 trillion, an increase of Rp10.7 trillion over the

naik Rp10,7 triliun apabila dibandingkan dengan

PPh income from the 2009 Revised Budget, which

penerimaan PPh dalam APBN-P tahun 2009 yang

reached Rp340.2 trillion.

mencapai Rp340,2 triliun. Dalam tahun 2010, penerimaan PPh migas ditargetkan

In 2010, the oil and gas PPh is targeted to reach

mencapai Rp47,0 triliun, turun sebesar Rp2,0 triliun

Rp47.0 trillion, a decrease of Rp2.0 trillion or 4.1

atau 4,1 persen apabila dibandingkan dengan APBN-P

percent compared to the 2009 Revised Budget, which

tahun 2009 yang mencapai Rp49,0 triliun. Penurunan

reached Rp49.0 trillion. This decrease was due to an

tersebut lebih disebabkan oleh menguatnya perkiraan

estimated strengthening of the rupiah exchange rate

nilai tukar rupiah terhadap dolar Amerika Serikat di

against the US dollar in 2010.

tahun 2010. PPh nonmigas dalam tahun 2010 ditargetkan

The non-oil and gas PPh in 2010 is targeted to reach


Rp303.9 trillion. This target is an increase of Rp12.8


trillion or 4.4 percent compared to the non-oil and

dengan penerimaan PPh nonmigas dalam APBN-P

gas PPh revenue in the 2009 Revised Budget, which

tahun 2009 yang mencapai Rp291,2 triliun.

reached Rp291.2 trillion.


63


Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM)

Value-Added Tax (VAT) and Sales Tax on Luxury Goods (PPnBM)

Penerimaan PPN dan PPnBM dalam tahun 2010

The VAT and PPnBM revenue in 2010 is targeted

ditargetkan mencapai Rp269,5 triliun, lebih tinggi

to reach Rp269.5 trillion, which is Rp66.5 trillion or


32.7 percent higher than the 2009 Revised Budget

dengan APBN-P tahun 2009 yang mencapai Rp203,1

of Rp203.1 trillion. This target has taken into account

triliun. Target tersebut telah memperhitungkan

the potential loss from the implementation of the

potential loss dari diterapkannya amendemen

amendment to the VAT Law. However, improved

Undang-undang PPN. Namun demikian, perbaikan

tax administration, enhanced taxpayer compliance,

administrasi perpajakan, peningkatan kepatuhan

continuation of tax reforms and increased domestic

wajib pajak, dilanjutkannya reformasi perpajakan serta

consumption are expected to reduce the potential

meningkatnya konsumsi dalam negeri diharapkan

loss.

dapat mengurangi potential loss tersebut.

Pajak Bumi dan Bangunan (PBB) dan Bea Perolahan Hak atas Tanah dan Bangunan (BPHTB)

Land and Building Tax (PBB) and Duties on Land and Building Transfer (BPHTB)

Penerimaan PBB dalam tahun 2010 ditargetkan

The PBB revenue in 2010 is targeted to reach Rp26.5


trillion. This target is Rp2.6 trillion or 11.1 percent


higher than the 2009 Revised Budget, where it reached

dengan APBN-P tahun 2009 yang mencapai Rp23,9

Rp23.9 trillion. This increase is mainly influenced by

triliun. Peningkatan tersebut terutama dipengaruhi

the increased Tax Object Selling Price (NJOP) on land

oleh meningkatnya Nilai Jual Obyek Pajak (NJOP) atas

and buildings and increased oil and gas upstream

tanah dan bangunan serta meningkatnya kegiatan

business activities. In more detail, PBB revenue in 2010

usaha hulu migas. Secara lebih rinci, penerimaan PBB

consists of rural PBB of Rp1.0 trillion, urban PBB of

tahun 2010 terdiri dari PBB pedesaan Rp1,0 triliun, PBB

Rp7.4 trillion, plantation PBB of Rp0.8 trillion, forestry

perkotaan Rp7,4 triliun, PBB perkebunan Rp0,8 triliun,

PBB of Rp0.3 trillion, oil and gas mining PBB of Rp16.7

PBB kehutanan Rp0,3 triliun, PBB pertambangan

trillion, and general mining PBB of Rp0.3 trillion.

migas Rp16,7 triliun, dan PBB pertambangan umum Rp0,3 triliun.

Meanwhile, BPHTB revenue in 2010 is targeted to

Sementara itu, penerimaan BPHTB tahun 2010

reach Rp7.4 trillion. This amount is an increase of

64



ditargetkan mencapai Rp7,4 triliun. Jumlah tersebut

Rp0.4 trillion or 5.9 percent compared to the 2009

meningkat Rp0,4 triliun atau 5,9 persen apabila

Revised Budget, which reached Rp7.0 trillion.

dibandingkan dengan APBN-P tahun 2009 yang mencapai Rp7,0 triliun.

Cukai

Excise

Dengan mempertimbangkan pertumbuhan ekonomi,

By considering economic growth, retail price policy,

kebijakan harga jual eceran, dan peningkatan tarif

and an increase of excise tariffs of 5.0 - 10.0 percent,

cukai sebesar 5,0 - 10,0 persen, maka penerimaan

then the excise revenue in 2010 is targeted to reach

cukai dalam tahun 2010 ditargetkan mencapai Rp57,3

Rp57.3 trillion. Compared to the 2009 Revised Budget,

triliun. Jika dibandingkan dengan APBN-P tahun 2009

which reached Rp54.5 trillion, this target is an increase

yang mencapai Rp54,5 triliun, maka target tersebut

of Rp2.7 trillion or 5.0 percent.

mengalami peningkatan sebesar Rp2,7 triliun atau meningkat 5,0 persen.

Pajak Lainnya

Other Taxes

Penerimaanpajaklainnyadalamtahun2010ditargetkan

Other tax revenue in 2010 is targeted to reach Rp3.9

mencapai Rp3,9 triliun. Apabila dibandingkan dengan

trillion. Compared to the estimated realization in 2009

perkiraan realisasi tahun 2009 yang mencapai Rp3,3

that reached Rp3.3 trillion, this is an increase of Rp0.6

triliun, maka terjadi peningkatan sebesar Rp0,6 triliun

trillion or 18.5 percent. The increase mainly resulted

atau meningkat 18,5 persen. Peningkatan tersebut

from an increase in the number of transactions using

terutama disebabkan oleh meningkatnya transaksi

duty stamps.

yang menggunakan materai.

Bea Masuk

Import Duty

Penerimaan bea masuk tahun 2010 ditargetkan

Import duty revenue in 2010 is targeted to reach

mencapai Rp19,6 triliun. Target tersebut ditetapkan

Rp19.6 trillion. This target is determined by taking

dengan mempertimbangkan pertumbuhan ekonomi

into account domestic economic growth, the rupiah

dalam negeri, nilai tukar rupiah, tarif efektif rata-

exchange rate, the average effective tariff, paid

rata, nilai devisa bayar, dan bertambahnya komitmen

foreign exchange rate, and increased commitment

kerjasama perdagangan internasional melalui skim

of international trade cooperation through the Free

Free Trade Area (FTA). Apabila dibandingkan dengan

Trade Area (FTA) scheme. Compared to the import


65


bea masuk dalam APBN-P tahun 2009 yang mencapai

duty in the 2009 Revised Budget that reached Rp18.6

Rp18,6 triliun, maka perkiraan penerimaan bea

trillion, the estimated import duty revenue in 2010 is

masuk tahun 2010 meningkat sebesar Rp0,9 triliun

an increase of Rp0.9 trillion or 5.1 percent. The target

atau 5,1 persen. Target bea masuk sebesar Rp19,6

import duty of Rp19.6 trillion includes the provision of

triliun tersebut sudah termasuk pemberian fasilitas

an import duty facility borne by the Government (BM-

pembayaran bea masuk ditanggung Pemerintah (BM-

DTP) of Rp3.0 trillion.

DTP) sebesar Rp3,0 trliun.

Bea Keluar

Export Duty

Penerimaan bea keluar dalam tahun 2010 akan

Export duty revenue in 2010 will be highly influenced

sangat dipengaruhi oleh hasil perdagangan Crude

by the trade of Crude Palm Oil (CPO) and its derivative

Palm Oil (CPO) dan produk turunannya. Oleh karena

products. Therefore, Government policy on CPO

itu, kebijakan Pemerintah atas tataniaga CPO baik

business administration, whether in the form of the

berupa tarif, harga patokan ekspor (HPE), asumsi

tariff, export benchmark price (HPE), assumption of

nilai tukar rupiah maupun volume ekspor CPO dan

the rupiah exchange rate, or the export volume of

produk turunannya akan sangat memengaruhi target

CPO and its derivative products, will highly influence

penerimaan bea keluar. Dengan mempertimbangkan

the target of export duty revenue. By considering the

faktor-faktor tersebut, maka penerimaan bea keluar

above factors, the export duty revenue in 2010 is

dalam tahun 2010 ditargetkan mencapai Rp7,6

targeted to reach Rp7.6 trillion. This is an increase of

triliun. Target tersebut meningkat Rp6,2 triliun atau

Rp6.2 trillion or 445.4 percent compared to the 2009

445,4 persen apabila dibandingkan dengan APBN-P

Revised Budget, where it was only Rp1.4 trillion.

tahun 2009 yang hanya mencapai Rp1,4 triliun.

For further information on the proportion of tax

Lebih lanjut mengenai proporsi penerimaan perpajakan

revenue in the 2010 Budget, refer to Graphic 1.

APBN tahun 2010 dapat dilihat pada Grafik 1.

66



Penerimaan Negara Bukan Pajak (PNBP)

Non-Tax Revenues (PNBP)

Dalam tahun 2010, PNBP diharapkan dapat

In 2010, PNBP is expected to give a more optimum

memberikan kontribusi yang lebih optimal sebagai

contribution as a source of domestic revenue. In the

sumber penerimaan dalam negeri. Dalam APBN

2010 Budget, the role of natural resource revenue

2010, peranan penerimaan SDA masih mendominasi,

still dominates, particularly from oil and gas revenue.

terutama dari penerimaan migas. Berdasarkan

Based on the stated macro assumptions, especially

asumsi makro yang ditetapkan, terutama indikator

the Indonesian Crude Price (ICP), the rupiah exchange

Indonesian Crude Price (ICP), nilai tukar rupiah

rate against US Dollar, and oil lifting/production, the

terhadap dollar Amerika Serikat, dan produksi/lifting

2010 PNBP is targeted to reach Rp205.4 trillion. This

minyak bumi, maka PNBP 2010 ditargetkan sebesar

target is a decrease of Rp12.6 trillion or 5.8 percent

Rp205,4 triliun. Target PNBP tersebut mengalami

compared to the estimated realization in 2009, due

penurunan sebesar Rp12,6 triliun atau 5,8 persen jika

to decreased oil and gas natural resource revenue

dibandingkan dengan perkiraan realisasi tahun 2009,

related to the strengthening of the rupiah exchange

yang disebabkan oleh penurunan penerimaan SDA

rate assumption in 2010.

migas terkait dengan penguatan asumsi nilai tukar rupiah dalam tahun 2010.


67


Kebijakan dan langkah-langkah yang akan ditempuh

Policies and measures to be taken by the Government

Pemerintah dalam mencapai target PNBP tahun

to achieve the 2010 PNBP target include: (1)

2010, antara lain: (1) mengoptimalkan penerimaan

optimizing revenues from the oil and gas sector

dari sektor migas melalui peningkatan produksi/

through an increase of crude oil lifting/production

lifting minyak mentah dan efisiensi dalam cost

as well as efficiency in cost recovery; (2) increasing

recovery; (2) meningkatkan produksi komoditas

the production of mining and mineral commodities

tambang dan mineral serta perbaikan peraturan

and the improvement of regulations in the mining

di sektor pertambangan; (3) menggali potensi

sector; (3) taking advantage of the revenue potentials

penerimaan di sektor kehutanan dengan tetap

in the field of forestry while still considering the

mempertimbangkan program kelestarian lingkungan

environmental conservation program; (4) optimizing

hidup; (4) mengoptimalkan dividen BUMN dengan

SOE dividends while still considering increasing SOE

tetap mempertimbangkan peningkatan efisiensi dan

efficiency and performance through investment

kinerja BUMN melalui optimalisasi investasi (Capital

(capital expenditure) optimization; and (5) improving

Expenditure); dan (5) meningkatkan kinerja pelayanan

PNBP service and administration performance in the

dan administrasi pada PNBP K/L.

K/L’s.

Sumber Daya Alam (SDA)

Natural Resources

Dalam tahun 2010, penerimaan SDA ditargetkan

In 2010, natural resource revenue is targeted to

mencapai Rp132,0 triliun, menurun sebesar Rp6,6

reach Rp132.0 trillion, a decrease of Rp6.6 trillion or

triliun atau 4,8 persen dibandingkan dengan perkiraan

4.8 percent compared to the estimated realization in

realisasinya pada tahun 2009. Sebagai sumber utama

2009. As the main source of PNBP, natural resource

PNBP, penerimaan SDA ditargetkan memberikan

revenue is targeted to provide 64.3 percent of the

kontribusi terhadap PNBP sebesar 64,3 persen.

PNBP. Most of the natural resource revenues, 91.3

Sebagian besar penerimaan SDA tersebut bersumber

percent, are from oil and gas natural resource revenue,

dari penerimaan SDA migas sebesar 91,3 persen

and the remaining 8.7 percent are from non-oil and

dan sisanya sebesar 8,7 persen dari penerimaan SDA

gas natural resource revenue.

nonmigas.

Penerimaan Bagian Pemerintah atas Laba BUMN

Revenue of the Government’s Share of SOE Profits

Dividen BUMN dalam tahun 2010 ditargetkan sebesar

SOE dividends in 2010 are targeted to reach Rp24.0

Rp24,0 triliun atau 11,7 persen terhadap total PNBP.

trillion or 11.7 percent of the total PNBP. The target is

68



Target tersebut lebih rendah sebesar Rp4,6 triliun atau

a decrease of Rp4.6 trillion or 16.1 percent compared

16,1 persen apabila dibandingkan dengan perkiraan

to the estimated SOE dividends in 2009. This

dividen BUMN tahun 2009. Lebih rendahnya target

lower revenue target is mainly due to a decrease in

penerimaan tersebut terutama disebabkan oleh

estimated SOE net profits, especially from major SOEs

penurunan perkiraan laba bersih BUMN terutama dari

such as PT Pertamina and banking sector SOEs. The

BUMN besar seperti PT Pertamina dan BUMN sektor

estimated SOE dividends in 2010 are Rp10.0 trillion

perbankan. Perkiraan dividen BUMN tahun 2010

(43.5 percent) from PT Pertamina, Rp4.0 trillion (17.4

tersebut berasal dari PT Pertamina sebesar Rp10,0

percent) from banking sector SOEs, and the remaining

triliun (43,5 persen), BUMN sektor perbankan Rp4,0

39.1 percent from SOEs in other sectors.

triliun (17,4 persen), dan sisanya sebesar 39,1 persen berasal dari BUMN sektor lainnya. Guna menjaga kinerja BUMN sekaligus optimalisasi

In order to maintain SOE performance, as well as to

penerimaan dari dividen BUMN di tahun 2010,

optimize the revenue from SOE dividends in 2010, the

Pemerintah akan mengambil beberapa kebijakan

Government will utilize several policies, including: (a)

antara lain (a) penetapan pay-out ratio 0-25 persen

determination of a pay-out ratio of 0-25 percent for

untuk BUMN sektor asuransi, khusus PT Jamsostek, PT

insurance sector SOEs; specifically for PT Jamsostek,

Taspen, PT Askes, dan PT Asabri diterapkan kebijakan

PT Taspen, PT Askes, and PT Asabri the pay-out

pay-out ratio 0 (nol) persen; (b) penetapan pay-out

ratio policy is determined to be 0 (zero) percent; (b)

ratio 0 (nol) persen untuk BUMN kehutanan, terkait

a pay-out ratio of 0 (zero) percent for forestry SOEs,

dengan upaya pelestarian hutan di Indonesia; (c)

related to the forest conservation efforts in Indonesia;

penetapan pay-out ratio 0 (nol) persen untuk BUMN

(c) a pay-out ratio of 0 (zero) percent for profitable

laba dengan akumulasi rugi; (d) penetapan pay-out

SOEs with loss accumulation; (d) a pay-out ratio

ratio 0-60 persen untuk BUMN laba tanpa akumulasi

of 0–60 percent for profitable SOEs without loss

rugi; (e) penetapan pay-out ratio 10-25 persen untuk

accumulation; (e) a pay-out ratio of 10-25 percent for

BUMN yang menjalankan proyek Pemerintah di

SOEs that implement Government projects in the field

bidang infrastruktur, seperti PT Angkasa Pura (I dan II),

of infrastructure, such as PT Angkasa Pura (I and II), PT

PT Pelindo (I dan IV), dan PT Bio Farma; (f) penetapan

Pelindo (I and IV), and PT Bio Farma; (f) determination

dividen spesial untuk BUMN dengan laba windfall;

of special dividends for SOEs with windfall profits;

(g) tidak menarik dividen bagi BUMN laba namun

(g) do not withdraw dividends for profitable SOEs

mengalami kesulitan cash flow; (h) peningkatan

having cash flow difficulties; (h) improvement of SOE

kinerja BUMN melalui optimalisasi investasi (capex),

performance through optimizing investment (capital

untuk konsolidasi modal kerja; dan (i) melakukan

expenditure), for the consolidation of working capital;


69


program restrukturisasi dan rightsizing BUMN, sesuai

and (i) SOE restructuring and rightsizing, in accordance

dengan Inpres Nomor 5 Tahun 2008.

with Presidential Instruction Number 5 of 2008.

PNBP Lainnya

Other PNBP

Dalam tahun 2010, target PNBP lainnya diperkirakan

In 2010, the target of other PNBP is estimated to

mencapai Rp39,9 triliun, mengalami penurunan

reach Rp39.9 trillion, a decrease of Rp5.0 trillion or

sebesar Rp5,0 triliun atau 11,1 persen jika

11.1 percent compared to the estimated realization of

dibandingkan dengan perkiraan realisasi PNBP lainnya

other PNBP in 2009 of Rp44.9 trillion.

tahun 2009 sebesar Rp44,9 triliun.

In regard with the achievement of the 2010 PNBP

Dalam rangka pencapaian target PNBP tahun

target, particularly from several K/Ls as the largest

2010, khususnya yang berasal dari beberapa K/L

contributors of Other PNBP, several measures will

penyumbang terbesar PNBP Lainnya, berbagai upaya

be undertaken by K/Ls in the form of optimization

akan dilakukan oleh masing-masing K/L berupa

and effectiveness of PNBP collection. Below is an

kebijakan optimalisasi dan efektifitas pungutan PNBP.

explanation regarding PNBP targets from several K/Ls

Berikut ini adalah penjelasan mengenai pencapaian

as the largest contributors of Other PNBP, along with

target PNBP dari beberapa K/L penyumbang terbesar

the policies to be taken.

PNBP lainnya berikut kebijakan yang akan dilakukan.

Further details regarding the proportions of non-tax

Lebih lanjut mengenai proporsi penerimaan negara

revenue can be seen in Graphic 2.

bukan pajak, dapat dilihat pada Grafik 2.

Hibah

Grants

Dalam tahun 2010, penerimaan hibah ditargetkan

In 2010, grant revenue is targeted to be Rp1.5 trillion,

sebesar Rp1,5 triliun, meningkat sebesar Rp0,5 triliun

an increase of Rp0.5 trillion compared to the estimated

dibandingkan dengan perkiraan realisasi penerimaan

realization of grant revenue in 2009 of Rp1.0 trillion.

hibah tahun 2009 sebesar Rp1,0 triliun.

The main factor influencing the increase of grants is

Faktor utama yang berpengaruh dalam peningkatan

mainly from the commitment of multilateral agencies

hibah tersebut terutama bersumber dari komitmen

and donor countries in assisting the Indonesian

lembaga multilateral dan negara donor dalam

Government’s programs related to climate change.

membantu program Pemerintah Indonesia terkait

Furthermore, Government policy through the

dengan isu perubahan iklim (climate change). Di

improvement of administration systems and the

samping itu, kebijakan Pemerintah melalui perbaikan

application of a system that requires all grant revenues

sistem administrasi dan penerapan sistem yang

to be recorded in The Indonesian Budget (on budget)

70



mewajibkan semua penerimaan hibah dicatat dalam

is also effective to optimize grant revenue and improve

APBN (on budget) juga efektif dalam mengoptimalkan

the accountability of grant utilization reports.

penerimaan hibah dan meningkatkan akuntabilitas laporan penggunaan dana hibah. Selanjutnya, lebih detail mengenai pendapatan negara

Furthermore, details on revenue and grants in 2010

dan hibah tahun 2010 dapat dilihat pada Tabel 3.

can be seen in Table 3.

Belanja Negara Belanja Pemerintah Pusat

Expenditure Central Government Expenditures

Kebijakan alokasi anggaran belanja Pemerintah

The budget allocation policy for central government

pusat dalam APBN tahun 2010, dirancang untuk

expenditure in the 2010 Budget is designed to support

Perekonomian

efforts in the “Recovery of the National Economy and

Nasional dan Pemeliharaan Kesejahteraan Rakyat”

Safeguarding of People’s Welfare” in accordance

sesuai dengan tema Rencana Kerja Pemerintah (RKP)

with the theme of the 2010 Government Work Plan

Tahun 2010.

(RKP).

Penyusunan RKP Tahun 2010 disusun berdasarkan arah

The 2010 RKP is formulated based on the direction of


the 2nd National Medium-Term Development Plan (2nd

ke-2 (RPJMN ke-2) dari Rencana Pembangunan Jangka

RPJMN) taken from the 2005-2025 National Long-

mendukung

upaya

“Pemulihan


71


Table 3 Revenue and Grant, 2009-2010 (trillion Rupiah) 2009 Item

Revised State Budget

2010 % of GDP

State Budget

% of GDP

State Revenue and Grant

871.0

16.1

949.7

15.9

I.

Domestic Revenue

870.0

16.0

948.1

15.9

 

1.

Tax Revenue

652.0

12.1

742.7

12.4

a.

Domestic Tax

631.9

11.7

715.6

12.0

i.

340.2

6.3

351.0

5.9

49.0

0.9

47.0

0.8

291.2

5.4

303.9

5.1

203.1

3.8

269.5

4.5

23.9

0.4

26.5

0.4

   

Income Tax

 

1.

Oil and Gas

 

2.

Non Oil and Gas

 

ii.

Value Added Tax

 

iii.

Land and Building Tax

 

iv.

BPHTB

7.0

0.1

7.4

0.1

 

v.

Excise

54.5

1.0

57.3

1.0

 

vi.

Other Taxes

3.3

0.1

3.9

0.1

International Trade Tax

20.0

0.4

27.2

0.5

 

i.

Import Duty

18.6

0.3

19.6

0.3

 

ii.

Export Duty

1.4

0.0

7.6

0.1

Non Tax State Revenue

218.1

4.0

205.4

3.4

a.

Natural Resource Revenue

138.7

2.6

132.0

2.2

 

i.

Oil and Gas

127.7

2.4

120.5

2.0

 

ii.

Non Oil and Gas

10.9

0.2

11.5

0.2

 

   

b.

2.

 

b.

Share on SOE Profit

28.6

0.5

24.0

0.4

 

c.

Other PNBP

44.9

0.8

39.9

0.7

 

d.

BLU Revenue

5.9

0.1

9.5

0.2

II.  

Grant    

 

 

 


72


 

1.0

 

0.0

 

1.5

 

0.0


Panjang Nasional (RPJPN) 2005-2025, yang ditujukan

Term Development Plan (RPJPN), which is directed

untuk lebih memantapkan penataan kembali

towards further stabilizing Indonesian restructuring in

Indonesia di segala bidang dengan menekankan

all fields, with an emphasis on the improvement of

peningkatan kualitas sumber daya manusia, termasuk

human resource quality, including the development

pengembangan kemampuan ilmu dan teknologi serta

of science and technology and increasing economic

peningkatan daya saing perekonomian.

competitiveness.

Sesuai dengan tema dan prioritas pembangunan

In accordance with the national development

nasional dalam RKP 2010 tersebut, alokasi anggaran

theme and priorities in the 2010 RKP, the budget

belanja Pemerintah pusat dalam APBN tahun 2010

allocations for central government expenditures

akan difokuskan untuk: (1) meneruskan/meningkatkan

in the 2010 Budget will focus on: (1) continuing/

seluruh program kesejahteraan rakyat seperti PNPM,

improving all public welfare programs, such as

BOS, Jamkesmas, Raskin, PKH, dan berbagai subsidi

PNPM, BOS, Jamkesmas, Raskin, PKH, and various

lainnya; (2) melanjutkan pembangunan infrastruktur,

other subsidies; (2) continuing the development of

pertanian, dan energi, serta proyek padat karya

infrastructure, agriculture, and energy as well as labor-

dan stimulus fiskal bila diperlukan; (3) mendorong

intensive projects and fiscal stimulus if necessary; (3)

revitalisasi industri, pemulihan dunia usaha termasuk

encouraging industrial revitalization, business world

melalui pemberian insentif perpajakan dan bea masuk;

recovery, including provisions for tax and import duty

(4) meneruskan reformasi birokrasi; (5) meningkatkan

incentives; (4) continuing bureaucratic reform; (5)

anggaran operasional, pemeliharaan dan pengadaan

increasing the operational budget; (5) maintaining

alutsista; (6) menjaga anggaran pendidikan tetap 20

and procuring alutsista; (6) maintaining an education

persen, dan (7) meningkatkan kapasitas pengelolaan

budget of 20 percent; and (7) improving the capacity

sumber daya alam dan kapasitas penanganan

for natural resource management and the capacity for

perubahan iklim, termasuk dalam pengurangan resiko

climate change management, including for disaster

bencana.

risk reduction.

Berdasarkan kebijakan tersebut di atas, dalam APBN

Based on the above policies, in the 2010 Budget the

tahun 2010, alokasi anggaran belanja Pemerintah

budget allocation for central government expenditure

pusat direncanakan sebesar Rp725,2 triliun (12,1

is planned to be Rp725.2 trillion (12.1 percent of

persen dari PDB). Jumlah ini berarti mengalami

the GDP). This is an increase of Rp33.7 trillion or

peningkatan sebesar Rp33,7 triliun atau 4,9 persen

4.9 percent compared to the estimated realization

bila

realisasi

of central government expenditure budget in 2009

anggaran belanja Pemerintah pusat dalam tahun

of Rp691.5 trillion (12.9 percent of the GDP). The

2009 sebesar Rp691,5 triliun (12,8 persen dari PDB).

increased budget allocation for central government

dibandingkan

dengan

perkiraan


73


Kenaikan alokasi anggaran belanja Pemerintah pusat

expenditures in the 2010 Budget is related to the need

dalam APBN tahun 2010 tersebut berkaitan dengan

for state administration, namely the budget need for

kebutuhan penyelenggaraan Pemerintahan negara,

state administration related to the number of personnel

yaitu kebutuhan anggaran untuk penyelenggaraan

and their welfare level. In addition to this, the volume

administrasi Pemerintahan yang terkait dengan

of the central government expenditure budget in the

jumlah pegawai dan tingkat kesejahteraannya. Selain

2010 Budget is also influenced by the budget need for

itu, volume anggaran belanja Pemerintah pusat

capital expenditures for infrastructure development in

dalam APBN tahun 2010 tersebut juga dipengaruhi

various fields, in order to drive and stimulate economic

oleh kebutuhan anggaran belanja modal untuk

activities, the subsidies budget (both energy and

pembangunan infrastruktur di berbagai bidang guna

non-energy subsidies), social assistance expenditure,

menggerakkan dan mendorong kegiatan ekonomi,

fulfillment of obligations in the payment of domestic

beban anggaran subsidi (baik subsidi energi maupun

and foreign debt interest, membership contributions

subsidi nonenergi), belanja bantuan sosial, serta

in various international financial institutions, and

pemenuhan kewajiban pembayaran bunga utang

various other strategic expenditures.

dalam negeri dan luar negeri, iuran keanggotaan berbagai lembaga keuangan internasional, dan berbagai belanja strategis lainnya.

Belanja Pemerintah Pusat Menurut Organisasi

Central Government Expenditures by Organization

Alokasi anggaran belanja Pemerintah pusat dalam

The budget allocation for central government

APBN tahun 2010 yang ditetapkan sebesar Rp699,7

expenditures in the 2010 Budget, determined to

triliun (11,6 persen terhadap PDB), akan dialokasikan

amount to Rp699.7 trillion (11.6 percent of the GDP),

masing-masing untuk belanja K/L sebesar Rp340,1

will be allocated for K/L expenditures amounting to

triliun (5,7 persen terhadap PDB), dan belanja non-K/L

Rp340.1 trillion (5.7 percent of the GDP), and non-

(bagian anggaran bendahara umum negara) sebesar

K/L expenditures (budget portion for the state general

Rp385,1 triliun (6,4 persen terhadap PDB). Alokasi

treasurer) amounting to Rp385.1 trillion (6.4 percent of

anggaran belanja K/L dalam APBN tahun 2010

the GDP). The budget allocation for K/L expenditures

tersebut berarti mengalami peningkatan sebesar

in the 2010 Budget increases Rp25.4 trillion or 8.1

Rp25,4 triliun atau 8,1 persen bila dibandingkan

percent compared to the K/L expenditure budget

dengan anggaran belanja K/L dalam APBN-P tahun

in the 2009 Revised Budget of Rp314.7 trillion (5.8

2009 sebesar Rp314,7 triliun (5,8 persen terhadap

percent of the GDP).

PDB).

74



Berkaitan dengan itu, kebijakan alokasi anggaran

In that regard, the policy on expenditure budget

belanja

program

allocation to finance various development programs

dan kegiatan pembangunan yang dilaksanakan

and activities which are to be implemented by the K/

oleh K/L akan lebih diarahkan pada berbagai

Ls will be more directed towards various development

kegiatan pembangunan yang secara efektif dapat

activities that can effectively give direct impact and/

memberikan dampak dan/atau kontribusi langsung

or contribution in accelerating the achievement of

dalam mempercepat pencapaian sasaran-sasaran

development objectives. Furthermore, fund allocations

pembangunan. Selain itu, alokasi pendanaan pada

in the K/Ls are directed in accordance with the duties,

K/L diarahkan sesuai dengan tugas dan fungsi-

functions, and estimated capacities of each K/L in

nya, serta perkiraan kapasitas masing-masing K/L

implementing their development programs.

dalam

bagi

pembiayaan

berbagai

mengimplementasikan

program-program

pembangunan. Dalam tahun 2010, terdapat enam K/L yang dipilih

In 2010 six K/Ls were selected as the pilot projects

sebagai pilot project untuk mulai menggunakan

to start using the performance-based budgeting

pendekatan anggaran berbasis kinerja dalam

approach in the planning and budgeting process,

proses perencanaan dan penganggarannya, yaitu:

namely: the Ministry of National Education, the

Kementerian Pendidikan Nasional, Kementerian

Ministry of Finance, the Ministry of Health, the Ministry

Keuangan, Kementerian Kesehatan, Kementerian

of Public Works, the Ministry of Agriculture, and the

Pekerjaan Umum, Kementerian Pertanian, serta

Ministry of National Development Planning/National

Kementerian

Perencanaan

Development Planning Agency. It is expected that all

Pembangunan Nasional. Sedangkan pada tahun

K/Ls will implement performance-based budgeting in

2011, diharapkan semua K/L akan melaksanakan

2011.

Negara

PPN/Badan

anggaran berbasis kinerja tersebut. Penerapan Performance Based Budgeting dan

The implementation of Performance-Based Budgeting

Medium Term Expenditure Framework

diawali

and the Medium-Term Expenditure Framework is

dengan Restrukturisasi Program dan Kegiatan

preceded by Program and Activity Restructuring,

yang dilakukan pada tahun 2010. Dalam rangka

which is to be carried out in 2010. In regards to the

restrukturisasi program/kegiatan, terdapat 8 tahapan

program/activity restructuring, there are 8 stages to be

yang akan dilakukan yaitu : (1) penetepan visi dan misi

undertaken, namely: (1) determination of K/L vision

K/L sesui dengan rencana strategis, tugas serta fungsi

and mission in accordance with the K/L’s strategic plan,

K/L, (2) perumusan sasaran strategis K/L (outcome

duties and functions, (2) formulation of K/L strategic

K/L), (3) restrukturisasi program yang bersumber dari

objectives (K/L outcome), (3) program restructuring


75


tugas dan fungsi di masing-masing eselon I setiap

for the duties and functions in each Echelon I of every

K/L, (4) perumusan outcome program berdasarkan

K/L, (4) formulation of program outcomes based

visi dan misi Eselon I, (5) penetapan indikator kinerja

on Echelon I visions and missions, (5) determination

utama (IKU) program, (6) perumusan kegiatan per

of program key performance indicators (KPI), (6)

eselon II/Satker sesuai dengan tupoksi eselon II/Satker,

formulation of activity per echelon II/working unit in

(7) penetapan output kegiatan berdasarkan core

accordance with the main duties and functions of each

business unit, (8) penetapan indikator kinerja kagiatan

echelon II/working unit, (7) determination of activity

yang akan dilakukan melalui pendekatan kuantitas,

output based on core business unit, (8) determination

kualitas dan harga. Hasil restrukturisasi tersebut akan

of activity performance indicators that will be carried

diberlakukan tahun 2011 untuk seluruh K/L.

out through quantity, quality and price approaches. The results of the restructuring will be implemented in 2011 for all K/Ls.

Belanja Pemerintah Pusat Menurut Fungsi

Central Government Expenditure by Function

Sesuaidenganamanatpasal11ayat(5)Undang-undang

In accordance with the mandate of Article 11

Nomor 17 tahun 2003 tentang Keuangan Negara,

Paragraph (5) of Law Number 17 of 2003 regarding

alokasi anggaran belanja Pemerintah pusat dalam APBN

State Finance, the budget allocation for central

dirinci ke dalam 11 fungsi. Pengklasifikasian anggaran

government expenditures in The Indonesian Budget is

belanja Pemerintah pusat menurut fungsi tersebut

detailed according to 11 functions. The classification

bertujuan untuk menggambarkan tugas Pemerintah

of the central government expenditure budget by

dalam melaksanakan fungsi-fungsi pelayanan dalam

function is aimed at describing government duties in

rangka mencapai tujuan pembangunan nasional.

carrying out its service functions in order to achieve

Fungsi-fungsi tersebut mencakup: (1) pelayanan

the national development goals. These functions are:

umum; (2) pertahanan; (3) ketertiban dan keamanan;

(1) General public service; (2) defense; (3) public order

(4) ekonomi; (5) lingkungan hidup; (6) perumahan

and safety; (4) economy affairs; (5) environmental

dan fasilitas umum; (7) kesehatan; (8) pariwisata

protection; (6) housing and communities ammenities;

dan budaya; (9) agama; (10) pendidikan; dan (11)

(7) health; (8) tourism and culture; (9) religious affairs;

perlindungan sosial.

(10) education; and (11) social protection.

Dalam APBN tahun 2010, alokasi belanja Pemerintah pusat berdasarkan fungsi masih didominasi oleh

In the 2010 Budget, the central government

fungsi pelayanan umum sebesar Rp495,3 triliun (68,3

expenditure budget by function is still dominated

76



persen), yang kemudian diikuti secara berturut-turut

by the general public service function amounting to

oleh fungsi pendidikan sebesar Rp84,1 triliun (11,6

Rp495.3 trillion (68.3 percent), followed by education

persen), fungsi ekonomi sebesar Rp57,4 triliun (7,9

function at Rp84.1 trillion (11.6 percent), economy

persen), fungsi pertahanan sebesar Rp21,0 triliun

affairs function at Rp57.4 trillion (7.9 percent), defense

(2,9 persen), fungsi perumahan dan fasilitas umum

function at Rp21.0 trillion (2.9 percent), housing and

sebesar Rp20,9 triliun (2,9 persen), fungsi kesehatan

communities ammenities function of Rp20.9 trillion

sebesar Rp18,0 triliun (2,5 persen), fungsi ketertiban

(2.9 percent), health function of Rp18.0 trillion (2.5

dan keamanan sebesar Rp14,9 triliun (2,1 persen),

percent), public order and safety function of Rp14.9

sedangkan sisanya sebesar Rp13,6 triliun (1,9 persen)

trillion (2.1 percent), while the rest, Rp13.6 trillion

tersebar pada fungsi-fungsi lainnya, seperti fungsi

(1.9 percent), is distributed to other functions, such

lingkungan hidup, fungsi pariwisata dan budaya,

as the environmental protection, tourism and culture,

fungsi agama dan fungsi perlindungan sosial.

religious affairs and social protection functions.

Lebih lanjut mengenai proporsi belanja Pemerintah

Further details on the proportion of central government

pusat menurut fungsi, dapat dilihat pada Grafik 3.

expenditure by function can be seen in Graphic 3.


77


Belanja Pemerintah Pusat Menurut Jenis

Central Government Expenditure by Type

Berdasarkan Undang-undang Nomor 17 Tahun

Based on Law Number 17 of 2003 regarding State

2003 tentang Keuangan Negara dijelaskan bahwa

Finance it is explained that the details of expenditures,

rincian belanja negara termasuk anggaran belanja

including the central government expenditure

Pemerintah pusat menurut jenis belanja terdiri dari

budget, by type of expenditure consists of: personnel

belanja pegawai, belanja barang, belanja modal,

expenditure, material expenditure, capital expenditure,

pembayaran bunga utang, subsidi, belanja hibah,

interest payment, subsidies, grant expenditure, social

bantuan sosial, dan belanja lain-lain.

assistance, and other expenditures.

Dari alokasi anggaran belanja Pemerintah pusat dalam

The budget allocation for central government

APBN 2010 sebesar Rp725,2 triliun, sekitar 22,1

expenditures in the 2010 Budget amounts to Rp725.2

persen akan dialokasikan untuk belanja pegawai,

trillion, around 22.1 percent will be allocated for

sekitar 14,8 persen untuk belanja barang, sekitar

personnel expenditures, 14.8 percent for material

11,3 persen untuk belanja modal, sekitar 15,9 persen

expenditures, 11.3 percent for capital expenditures,

untuk pembayaran bunga utang, sekitar 21,8 persen

15.9 percent for interest payment, 21.8 percent for

untuk subsidi, sekitar 1,0 persen untuk belanja hibah,

subsidies, 1.0 percent for grant expenditures, 8.9

sekitar 8,9 persen untuk bantuan sosial, dan sekitar

percent for social assistance, and 4.2 percent for other

4,2 persen untuk belanja lain-lain. Dari komposisi

expenditures. From this composition it can be seen

tersebut, terlihat bahwa alokasi belanja pemerintah

that the allocation of central government expenditures

pusat masih didominasi oleh pengeluaran yang sifatnya

is still dominated by non-discretionary expenditures,

wajib (non discretionary expenditure), yang meliputi

consisting of personnel expenditure, interest payment,

belanja pegawai, pembayaran bunga utang, subsidi,

subsidies and a fraction of the material expenditure.

dan sebagian belanja barang. Sedangkan sisanya

The rest are discretionary expenditures, namely capital

merupakan belanja tidak mengikat (discretionary

expenditure, grant expenditure, social assistance, part

expenditure), yaitu belanja modal, belanja hibah,

of material expenditure, and other expenditures.

bantuan sosial, sebagian belanja barang dan belanja lain-lain.

Belanja Pegawai

Personnel Expenditure

Dalam APBN tahun 2010, alokasi anggaran untuk

In the 2010 Budget, the budget allocation for

belanja pegawai ditetapkan sebesar Rp160,4 triliun

personnel expenditure is determined to amount to

78



atau 2,7 persen terhadap PDB. Jumlah ini berarti

Rp160.4 trillion or 2.7 percent of the GDP. This means

mengalami peningkatan sebesar Rp26,7 triliun atau

an increase of Rp26.7 trillion or 19.9 percent compared

19,9 persen bila dibandingkan dengan perkiraan

to the estimated realization of personnel expenditure in

realisasi belanja pegawai dalam tahun 2009 sebesar

2009 of Rp133.7 trillion (2.5 percent of the GDP). This

Rp133,7 triliun (2,5 persen terhadap PDB). Hal

is mainly related to various policy measures taken by

ini terutama berkaitan dengan berbagai langkah

the Government within the framework of bureaucratic

kebijakan yang diambil Pemerintah dalam kerangka

reform, both in improving and maintaining the

reformasi birokrasi, baik dalam memperbaiki dan

welfare of the government apparatus and retirees and

menjaga kesejahteraan aparatur Pemerintah dan

in enhancing public service quality. The increase of

pensiunan maupun dalam meningkatkan kualitas

the budget allocation for the personnel expenditure

pelayanan publik. Peningkatan alokasi anggaran

in 2010 occurs in all personnel expenditure items,

belanja pegawai dalam tahun 2010 tersebut, terjadi

namely budget allocation for salaries and allowance

pada semua pos belanja pegawai yaitu alokasi

expenditures, budget allocations for honorariums,

anggaran untuk belanja gaji dan tunjangan, alokasi

vacations, overtime work, etc, and budget allocations

anggaran untuk honorarium, vakasi, lembur dan lain-

for social contributions.

lain, serta alokasi anggaran untuk kontribusi sosial.

Belanja Barang

Material Expenditure

Alokasi anggaran belanja barang dalam APBN tahun

The budget allocation for material expenditure in the

2010 ditetapkan sebesar Rp107,1 triliun atau 1,8

2010 Budget is determined to amount to Rp107.1

persen terhadap PDB. Jumlah ini, berarti mengalami

trillion or 1.8 percent of the GDP. This means an

peningkatan sebesar Rp21,6 triliun atau 25,3 persen

increase of Rp21.6 trillion or 25.3 percent compared to

bila dibandingkan dengan perkiraan realisasi anggaran

the estimated realization of the material expenditure

belanja barang dalam tahun 2009 sebesar Rp85,5

budget in 2009 of Rp85.5 trillion (1.6 percent of the

triliun (1,6 persen terhadap PDB). Alokasi anggaran

GDP). The budget allocation for material expenditure

belanja barang tersebut, terutama diarahkan untuk:

is mainly directed towards: (1) maintaining the

(1) menjaga kelancaran penyelenggaraan kegiatan

smooth implementation of Government operational

operasional

kepada

activity, services to the public, and asset maintenance,

masyarakat, dan pemeliharaan aset, termasuk

including the provision of operational expenditures for

penyediaan belanja operasional bagi satuan kerja

new working units; and (2) provision of funds for travel

baru; dan (2) penyediaan dana untuk biaya perjalanan

costs in order to support main duties. Furthermore,

dalam rangka mendukung tugas pokok. Di samping

the budget allocation for material expenditures has

Pemerintahan,

pelayanan


79


itu, alokasi anggaran belanja barang juga telah

also taken into account efficiency carried out by the

memperhitungkan efisiensi yang dilaksanakan oleh

Government in the maintenance of state assets/

Pemerintah dalam pemeliharaan aset/barang milik

properties, and an incremental increase by considering

negara, serta kenaikan secara incremental dengan

the inflation rate. The material expenditure budget

mempertimbangkan tingkat inflasi. Alokasi anggaran

in the 2010 Budget is allocated for material and

belanja barang dalam APBN tahun 2010 tersebut

services expenditures, maintenance expenditures,

dialokasikan untuk anggaran belanja barang dan jasa,

travel expenditures, and Public Service Agency (BLU)

belanja pemeliharaan, belanja perjalanan, dan belanja

expenditures.

Badan Layanan Umum (BLU).

Belanja Modal

Capital Expenditure

Dalam rangka mendukung tercapainya sasaran-

In order to support the achievement of the development

sasaran pembangunan sesuai dengan arah kebijakan,

objectives in accordance with the development policy

tema dan prioritas pembangunan dalam RKP tahun

direction, theme and priorities in the 2010 RKP, the

2010, alokasi anggaran belanja modal dalam APBN

budget allocation for capital expenditures in the 2010

tahun 2010 ditetapkan mencapai Rp82,2 triliun atau

Budget is determined to amount to Rp82.2 trillion or

1,4 persen terhadap PDB. Jumlah ini, mengalami

1.4 percent of the GDP. This is an increase of Rp8.8

peningkatan sebesar Rp8,8 triliun, atau 12,0 persen

trillion or 12.0 percent compared to the estimated


realization of the capital expenditure budget in 2009 of

belanja modal tahun 2009 sebesar Rp73,4 triliun (1,4

Rp73.4 trillion (1.4 percent of the GDP). The increased

persen terhadap PDB). Peningkatan alokasi anggaran

budget allocation for capital expenditures in the 2010

belanja modal dalam APBN tahun 2010 tersebut,

Budget is in line with the effort to accelerate quality

sejalan dengan upaya percepatan pertumbuhan

economic growth that is carried out through: (1) the

ekonomi yang berkualitas yang dilakukan antara lain

provision of basic infrastructure development (roads,

melalui: (1) penyediaan pembangunan infrastruktur

bridges, ports, power plants) to support the targeted

dasar (jalan, jembatan, pelabuhan, pembangkit

achievement of economic growth and improvement

tenaga listrik) untuk mendukung pencapaian target

of public welfare; (2) the provision of infrastructure

pertumbuhan ekonomi dan perbaikan kesejahteraan

development in the field of agriculture (irrigation, land

rakyat; (2) penyediaan pembangunan infrastruktur

optimizing/conservation/reclamation, and agribusiness

pertanian (irigasi, optimalisasi/konservasi/ reklamasi

development) to support the achievement of the food

lahan, dan pengembangan agrobisnis) untuk

security program; (3) infrastructure development

mendukung pencapaian program ketahanan pangan;

in regard to post-natural disaster rehabilitation and

80



(3) pengembangan

infrastruktur

dalam

rangka

reconstruction, and Sidoarjo mud management; and

rehabilitasi dan rekonstruksi paska bencana alam, dan

(4) priority given to fund multi-year activities in order

penanggulangan lumpur Sidoarjo; serta (4) prioritas

to support financing sustainability.

diberikan untuk pendanaan kegiatan multiyears guna mendukung kesinambungan pembiayaan.

Pembayaran Bunga Utang

Interest Payment

Dengan memperhitungkan beberapa variabel yang

By considering several variables that are the basis

mendasari perhitungannya, antara lain: (1) asumsi

for calculation, including: (1) assumption of rupiah

nilai tukar rupiah terhadap dolar Amerika, (2) tingkat

exchange rate against US dollar, (2) the 3-month

suku bunga SBI 3 bulan dan tingkat bunga London

SBI rate and London Interbank Offered Rate (LIBOR);

Interbank Offered Rate (LIBOR); (3) outstanding

(3) outstanding debt; and (4) estimated new debt

utang; serta (4) perkiraan pinjaman baru dalam tahun

in 2010, then in the budget allocation for interest

2010, maka alokasi anggaran untuk pembayaran

payment in the 2010 Budget is planned to reach

bunga utang dalam APBN tahun 2010 direncanakan

Rp115.6 trillion (1.9 percent of the GDP). The planned

mencapai Rp115,6 triliun (1,9 persen terhadap PDB).

interest payment in the 2010 Budget is an increase

Rencana pembayaran bunga utang dalam APBN tahun

of Rp6.0 trillion or 5.5 percent compared to the

2010 tersebut, berarti lebih tinggi Rp6,0 triliun, atau

estimated realization of interest payment in 2009 of

5,5 persen apabila dibandingkan dengan perkiraan

Rp109.6 trillion (2.0 percent of the GDP).

realisasi pembayaran bunga utang dalam tahun 2009 sebesar Rp109,6 triliun (2,0 persen terhadap PDB). Dari rencana pembayaran bunga utang dalam APBN

From the planned interest payment in the 2010

tahun 2010 sebesar Rp115,6 triliun tersebut, sekitar

Budget amounting to Rp115.6 trillion, around 67.0

67,0 persen atau sebesar Rp77,4 triliun (1,3 persen

percent or Rp77.4 trillion (1.3 percent of the GDP) is

terhadap PDB) merupakan pembayaran bunga utang

for the payment of domestic debt interest, while the

dalam negeri, sedangkan sisanya sebesar 33,0 persen

remaining 33.0 percent or Rp38.2 trillion is for the

atau Rp38,2 triliun merupakan pembayaran bunga

payment of foreign debt interest. Compared to the

utang luar negeri. Pembayaran bunga utang dalam

estimated realization of payment of domestic debt

negeri dalam APBN tahun 2010 tersebut apabila

interest in 2009 amounting to Rp70.7 trillion, the

dibandingkan dengan perkiraan realisasi pembayaran

payment of domestic debt interest in the 2010 Budget

bunga utang dalam negeri dalam tahun 2009 sebesar

increased Rp6.7 trillion or 9.5 percent. This increase is

Rp70,7 triliun, berarti menunjukkan peningkatan

mainly due to increased financing needs, the sources


81


sebesar Rp6,7 triliun, atau 9,5 persen. Peningkatan

of which are from domestic loans, especially from the

tersebut terutama disebabkan oleh meningkatnya

issuance of domestic Government Securities (SBN)

kebutuhan pembiayaan yang bersumber dari utang

supported by standby loans. Meanwhile, payment of

dalam negeri terutama dari penerbitan SBN dalam

foreign debt interest in the 2010 Budget is planned to

negeri yang didukung dengan pinjaman siaga.

reach Rp38.2 trillion (0.7 percent of the GDP), meaning

Sementara itu, pembayaran bunga utang luar negeri

a decrease of Rp0.7 trillion or 1.9 percent compared

dalam APBN tahun 2010 direncanakan mencapai

to the estimated realization on the payment of foreign

Rp38,2 triliun (0,7 persen PDB), yang berarti lebih

debt interest in 2009 of Rp38.9 trillion (0.7 percent of

rendah Rp0,7 triliun atau 1,9 persen bila dibandingkan

the GDP). This lower payment of foreign debt interest

dengan perkiraan realisasi pembayaran bunga utang

is mainly due to a strengthened estimation of the

luar negeri dalam tahun 2009 sebesar Rp38,9 triliun

average rupiah exchange rate against the US dollar,

(0,7 persen PDB). Lebih rendahnya pembayaran bunga

from an average of Rp10,600/US$1 in 2009 to an

utang luar negeri tersebut terutama disebabkan oleh

estimated average of Rp.10,000/US$1 in 2010.

menguatnya perkiraan rata-rata nilai tukar rupiah terhadap dolar Amerika Serikat yakni dari rata-rata Rp10.600/US$1 dalam tahun 2009 dan diperkirakan menjadi rata-rata Rp10.000/US$1 pada tahun 2010.

Belanja Subsidi

Subsidy Expenditure

Dalam APBN 2010, alokasi anggaran belanja untuk

In the 2010 Budget, the budget allocation for subsidy

subsidi direncanakan mencapai Rp157,8 triliun (2,6

expenditure is planned to reach Rp157.8 trillion (2.6

persen terhadap PDB), yang berarti turun sebesar

percent of the GDP), which means a decrease of Rp0.3

Rp0,3 triliun atau 0,2 persen bila dibandingkan


dengan perkiraan realisasi anggaran belanja subsidi

realization of subsidy expenditure in 2009 of Rp158.1

dalam tahun 2009 sebesar Rp158,1 triliun. Sebagian

trillion. Most of the overall budget allocations for

besar dari keseluruhan alokasi anggaran belanja

subsidy expenditures in the 2010 Budget are planned

subsidi dalam APBN tahun 2010 direncanakan akan

to be channeled to energy subsidies, namely fuel

disalurkan untuk subsidi energi, yaitu subsidi BBM

subsidies of Rp68.7 trillion (43.5 percent) and electricity

sebesar Rp68,7 triliun (43,5 persen), dan subsidi

subsidies of Rp37.8 trillion (24.0 percent), while the

listrik sebesar Rp37,8 triliun (24,0 persen), sedangkan

remaining 32.5 percent will be channeled for non-

sisanya, yaitu sebesar 32,5 persen akan disalurkan

energy subsidies, namely: (1) a food subsidy of Rp11.4

untuk subsidi non-energi, yaitu: (1) subsidi pangan

trillion; (1) fertilizer subsidy of Rp14.8 trillion; (3) seed

82



sebesar Rp11,4 triliun; (2) subsidi pupuk sebesar

subsidy of Rp1.6 trillion; (4) public service obligation

Rp14,8 triliun; (3) subsidi benih sebesar Rp1,6 triliun;

(PSO) assistance/subsidy of Rp1.4 trillion; (5) subsidy

(4) bantuan/subsidi public service obligation (PSO)

for program loan interest of Rp5.3 trillion; and (6) a

sebesar Rp1,4 triliun; (5) subsidi bunga kredit program

tax subsidy of Rp16.9 trillion.

sebesar Rp5,3 triliun; dan (6) subsidi pajak sebesar Rp16,9 triliun.

Belanja Hibah

Grant Expenditure

Dalam APBN tahun 2010, alokasi anggaran belanja

In the 2010 Budget, the budget allocation for grant

hibah ditetapkan sebesar Rp7.192,0 miliar. Jumlah ini,

expenditures is determined to amount to Rp7,192.0

berarti mengalami peningkatan sebesar Rp7.160,6

billion. This means an increase of Rp7,160.6 billion

miliar bila dibandingkan dengan perkiraan realisasi

compared to the estimated realization of grant

anggaran belanja hibah dalam tahun 2009 sebesar

expenditure in 2009 of Rp31.6 billion. The budget

Rp31,6 miliar. Alokasi anggaran belanja hibah dalam

allocation for grant expenditures in the 2010 Budget

APBN tahun 2010 tersebut antara lain, merupakan

includes sub-grants to Regional Governments in

penerusan hibah kepada Pemerintah Daerah dalam

the development of the Jakarta Mass Rapid Transit

rangka pembangunan Jakarta Mass Rapid Transit

(MRT) Project amounting to Rp34.4 billion, grants for

(MRT) Project sebesar Rp34,4 miliar, hibah untuk

elementary education of Rp57.6 billion, and Central

pendidikan dasar Rp57,6 miliar, dan hibah Pemerintah

Government grants to Regional Governments of

Pusat kepada Pemerintah daerah Rp7,1 triliun.

Rp7.1 trillion. The signing of a Sub-Grant Agreement

Penandatanganan naskah perjanjian penerusan hibah

(naskah perjanjian penerusan hibah/NPPH) has been

(NPPH) telah dilakukan oleh Pemerintah dengan Japan

carried out between the government and the Japan

International Cooperation Agency (JICA) pada tanggal

International Cooperation Agency (JICA) on 25 March

25 Maret 2009 dengan sumber dari pinjaman JICA LA

2009, while the source of the JICA loan is LA No. IP-

No. IP-536.

536.

Bantuan Sosial

Social Assistance

Dalam APBN tahun 2010, alokasi anggaran bantuan

In the 2010 Budget, budget allocation for social

sosial ditetapkan sebesar Rp64,3 triliun atau 1,1

assistance is determined to amount to Rp64.3 trillion


or 1.1 percent of the GDP. This means a decrease

penurunan sebesar Rp13,6 triliun atau 17,5 persen

of Rp13.6 trillion or 17.5 percent compared to the

bila dibandingkan dengan perkiraan realisasi bantuan

estimated realization of social assistance in 2009 of


83


sosial dalam tahun 2009 sebesar Rp77,9 triliun (1,4

Rp77.9 trillion (1.4 percent of the GDP). This budget

persen terhadap PDB). Alokasi anggaran bantuan

allocation consists of: (1) fund allocation for natural

sosial dalam tahun 2010 tersebut, terdiri dari: (1)

disaster management amounting to Rp3.0 trillion, and

alokasi dana penanggulangan bencana alam sebesar

(2) a social assistance allocation that is channeled to

Rp3,0 triliun, dan (2) alokasi bantuan sosial yang

the public through various K/Ls amounting to Rp61.3

disalurkan kepada masyarakat melalui berbagai K/L

trillion.

sebesar Rp61,3 triliun.

Belanja Lain-lain

Other Expenditures

Alokasi anggaran belanja lain-lain dalam APBN tahun

The budget allocation for other expenditure in the

2010 ditetapkan sebesar Rp30,7 triliun, atau 0,5

2010 Budget is determined to amount to Rp30.7


trillion or 0.5 percent of the GDP. This means a

penurunan sebesar Rp22,6 triliun, atau 42,4 persen

decrease of Rp22.6 trillion or 42.4 percent compared


to the estimated realization of other expenditures

belanja lain-lain dalam tahun 2009 sebesar Rp53,3

in 2009 of Rp53.3 trillion (1.0 percent of the GDP).

triliun (1,0 persen terhadap PDB). Lebih rendahnya

The lower budget allocation for other expenditures in

alokasi anggaran belanja lain-lain dalam tahun 2010

2010 compared to the estimated realization in 2009

tersebut dibandingkan dengan perkiraan realisasinya

is on account of the fund allocation for the general

dalam tahun 2009, berkaitan dengan tidak lagi

elections and the Direct Cash Assistance (BLT) no

ditampungnya alokasi pendanaan untuk Pemilu dan

longer being accommodated in the 2010 Budget.

bantuan langsung tunai (BLT) yang dalam tahun 2009

The budget allocation for other expenditures in 2010

menyerap anggaran cukup besar. Alokasi anggaran

consists of: (1) a fiscal risk reserve fund amounting to

belanja lain-lain dalam tahun 2010 tersebut terdiri

Rp8.6 trillion; and (2) other expenditures of Rp22.1

dari: (1) dana cadangan risiko fiskal sebesar Rp8,6

trillion.

triliun; dan (2) belanja lainnya Rp22,1 triliun.

Further details about the proportion of Central

Lebih lanjut mengenai proporsi belanja Pemerintah

government expenditures by type can be seen in

pusat menurut jenis, dapat dilihat pada Grafik 4.

Graphic 4.

84



Transfer ke Daerah

Transfers to Regions

Kebijakan Transfer ke Daerah pada tahun 2010 akan

The policy on Transfers to Regions in 2010 will be

lebih dipertajam untuk: (1) mengurangi kesenjangan

focused on: (1) reducing the fiscal imbalance between

fiskal antara pusat dan daerah (vertical fiscal imbalance)

central and regional governments (vertical fiscal

dan antardaerah (horizontal fiscal imbalance); (2)

imbalance) and among regions (horizontal fiscal

meningkatkan kualitas pelayanan publik di daerah

imbalance); (2) improving the quality of public services

dan mengurangi kesenjangan pelayanan publik

in the regions and reducing public service imbalances

antardaerah; (3) mendukung kesinambungan fiskal

among regions; (3) supporting fiscal sustainability

nasional (fiscal sustainability) dalam rangka kebijakan

in respect to macroeconomic policy; (4) improving

ekonomi makro; (4) meningkatkan kemampuan

regional capacity in eliciting regional economic

daerah dalam menggali potensi ekonomi daerah; (5)

potentials; (5) increasing efficiency in the utilization of

meningkatkan efisiensi pemanfaatan sumber daya

national resources; and (6) improving synchronization

nasional; serta (6) meningkatkan sinkronisasi antara

between the national development plan and regional

rencana pembangunan nasional dengan rencana

development plans.

pembangunan daerah. Guna mendukung arah kebijakan Transfer ke Daerah

In order to support the policy direction of the Transfers


85


tersebut, dalam APBN tahun 2010, alokasi anggaran

to Regions, the budget allocation for Transfers to

Transfer ke Daerah direncanakan sebesar Rp322,4

Regions in the 2010 Budget is planned to amount to

triliun atau 5,3 persen terhadap PDB. Secara nominal,

Rp322.4 trillion or 5.3 percent of the GDP. Nominally,

jumlah tersebut berarti mengalami kenaikan Rp13,1

this is an increase of Rp13.1 trillion or 4.2 percent

triliun atau 4,2 persen dari realisasi anggaran Transfer

compared to the estimated realization of Transfers to

ke Daerah yang diperkirakan dalam APBN-P tahun

Regions in the 2009 Revised Budget of Rp309.3 trillion.

2009 sebesar Rp309,3 triliun. Dari jumlah alokasi

From the total amount of Transfers to Regions in the

anggaran Transfer ke Daerah dalam APBN tahun

2010 Budget, around 95.9 percent is for the balance

2010 tersebut, sekitar 95,9 persen merupakan

fund allocation, and the remaining approximately 4.1

alokasi dana perimbangan, dan sisanya sekitar 4,1

percent is for special autonomy and the adjustment

persen merupakan alokasi dana otonomi khusus dan

fund.

penyesuaian.

Dana Perimbangan

Balance Fund

Dalam APBN tahun 2010, alokasi dana perimbangan

In the 2010 Budget, the balance fund allocation is

direncanakan sebesar Rp306,02 triliun atau 5,1 persen

planned to amount to Rp306.02 trillion or 5.1 percent

terhadap PDB. Secara nominal, jumlah tersebut berarti

of the GDP. Nominally, this is an increase of Rp20.97

mengalami peningkatan sebesar Rp20,97 triliun atau


7,36 persen dari realisasi dana perimbangan yang

realization of the balance fund in the 2009 Revised

diperkirakan dalam APBN-P tahun 2009 sebesar

Budget of Rp285.0 trillion. From the total balance

Rp285,0 triliun. Dari jumlah alokasi dana perimbangan

fund allocation, 26.6 percent is the revenue sharing

tersebut, sebesar 26,6 persen merupakan dana bagi

fund, 66.5 percent is the general allocation fund, and

hasil, sebesar 66,5 persen merupakan dana alokasi

6.9 percent is the specific allocation fund.

umum, dan sebesar 6,9 persen merupakan dana alokasi khusus.

Dana Bagi Hasil (DBH)

Revenue Sharing Fund

Dalam APBN 2010, alokasi DBH direncanakan

In the 2010 Budget, the allocation for the revenue

mencapai Rp81,4 triliun (1,3 persen terhadap PDB),

sharing fund (RSF) is planned to reach Rp81.4 trillion

atau secara nominal lebih tinggi Rp7,6 triliun dari

(1.3 percent of the GDP), or Rp7.6 trillion higher

realisasi DBH yang diperkirakan dalam APBN-P tahun

than the RSF realization in the 2009 Revised Budget

2009 sebesar Rp73,8 triliun (1,3 persen terhadap

of Rp73.8 trillion (1.3 percent of the GDP). The RSF

86



PDB). Alokasi DBH tahun 2010 tersebut terdiri dari

allocation in 2010 consists of a Tax RSF allocation of

alokasi DBH Pajak sebesar 57,6 persen dan alokasi

57.6 percent and a natural resource RSF allocation of

DBH SDA sebesar 42,4 persen.

42.4 percent.

Berdasarkan pada rencana penerimaan perpajakan

Based on the tax revenue sharing plan, and by taking

yang dibagihasilkan, dan memperhatikan ketentuan-

into account the applicable provisions regarding Tax

ketentuan mengenai DBH Pajak yang berlaku, maka

RSF, the Tax RSF allocation in the 2010 Budget is

alokasi DBH Pajak dalam APBN 2010 direncanakan

planned to reach Rp46.9 trillion (0.8 percent of the

mencapai Rp46,9 triliun (0,8 persen terhadap PDB),

GDP), or Rp8.3 trillion higher than the estimated

atau lebih tinggi Rp8,3 triliun dari realisasi DBH Pajak

realization of Tax RSF in the 2009 Revised Budget of

dalam APBN-P 2009 yang diperkirakan sebesar

Rp38.6 trillion.

Rp38,6 triliun. Sejalan dengan penerimaan yang berasal dari SDA

In line with the revenues from oil and gas natural

minyak bumi dan gas bumi, SDA pertambangan

resources, general mining natural resources, forestry

umum, SDA kehutanan, dan SDA perikanan, serta

natural resources, and fishery natural resources,

dengan

pembagian

and by taking into account the provision of revenue

DBH SDA tersebut, maka dalam APBN tahun 2010,

sharing of natural resources, then in the 2010 Budget

alokasi DBH SDA direncanakan sebesar Rp34,5 triliun,

the allocation for natural resource RSF is planned to be

termasuk sebagian kurang bayar DBH migas tahun

Rp34.5 trillion, including part of the underpaid oil and

2008 sebesar Rp2,0 triliun, atau lebih rendah Rp0,8

gas RSF of 2008 amounting to Rp2.0 trillion, or Rp0.8

triliun dari realisasi DBH SDA dalam APBN-P tahun

trillion lower than the estimated realization of natural

2009, yang diperkirakan sebesar Rp35,3 triliun.

resource RSF in the 2009 Revised Budget of Rp35.3

Lebih rendahnya alokasi DBH SDA dalam RAPBN

trillion. The lower natural resource RSF allocation in

2010 tersebut disebabkan oleh lebih rendahnya

the 2010 Proposed Budget is due to a lower target for

target penerimaan minyak bumi dan gas bumi yang

oil and gas revenue sharing.

memperhatikan

ketentuan

dibagihasilkan.

Dana Alokasi Umum (DAU)

General Allocation Fund (DAU)

Alokasi DAU dalam APBN 2010 direncanakan

The DAU allocation in the 2010 Budget is planned

sebesar 26 persen dari PDN neto, atau mencapai

to be 26 percent of the NDP or Rp192.5 trillion (3.2

Rp192,5 triliun (3,2 persen terhadap PDB). Jumlah

percent of the GDP). This is an increase of Rp6.1 trillion

tersebut, secara nominal lebih tinggi Rp6,1 triliun jika

compared to the 2009 DAU allocation of Rp186.4

dibandingkan dengan alokasi DAU dalam tahun 2009

trillion. From the DAU allocation in the 2010 Budget,


87


sebesar Rp186,4 triliun. Alokasi DAU dalam APBN

Rp19.2 trillion (10 percent of total national DAU) will

2010 tersebut, sebesar Rp19,2 triliun (10 persen dari

be distributed to provinces and Rp173.2 trillion (90

total DAU nasional) akan didistribusikan untuk provinsi

percent of total national DAU) will be distributed

dan sebesar Rp173,2 triliun (90 persen dari total DAU

to districts/cities. The 2009 DAU allocation will be

nasional) akan didistribusikan kepada kabupaten/

transferred to regional funds in the beginning of every

kota. Alokasi DAU tahun 2009 akan ditransfer ke kas

month, amounting to 1/12 of the total allocation.

daerah setiap awal bulan sebesar 1/12 dari besaran alokasi.

Dana Alokasi Khusus (DAK)

Specific Allocation Fund (DAK)

Alokasi DAK dalam APBN 2010 direncanakan sebesar

The DAK allocation in the 2010 Budget is planned to

Rp21,1 triliun (0,3 persen terhadap PDB), yang

amount Rp21.1 trillion (0.3 percent of the GDP), which

berarti turun sebesar Rp3,7 triliun atau 14,9 persen

means a decrease of Rp3.7 trillion or 14.9 percent

dari alokasi DAK dalam APBN-P tahun 2009 sebesar

from the DAK allocation in the 2009 Revised Budget

Rp24,8 triliun. Dalam RAPBN 2010, direncanakan ada

of Rp24.8 trillion. In the 2010 Proposed Budget, there

pengalihan anggaran dari Kementerian Kelautan dan

is planned budget reallocation from the Ministry of

Perikanan ke DAK bidang Kelautan dan Perikanan

Marine Affairs and Fisheries to Marine Affairs and

sebesar Rp275,0 miliar, dari Kementerian Negara

Fisheries DAK amounting to Rp275.0 billion, from

Pembangunan Daerah Tertinggal ke DAK bidang

the Ministry of Underdeveloped Areas Development

Sarana dan Prasarana Perdesaan sebesar Rp100 miliar,

to Rural Facilities and Infrastructure DAK amounting

serta dari Kementerian Pertanian sebesar Rp200,0

to Rp100 billion, and from the Ministry of Agriculture

miliar.

amounting to Rp200.0 billion.

Dana Otonomi Khusus dan Penyesuaian

Special Autonomy and Adjustment Fund

Implementasi Dana Otsus merupakan amanat dari UU

The implementation of the special autonomy fund

Nomor 35 Tahun 2008 tentang Penetapan Perpu Nomor

is a mandate of Law Number 35 of 2008 regarding

1 Tahun 2008 tentang Perubahan atas UU Nomor 21

the Enactment of Government Regulation in Lieu of

Tahun 2001 tentang Otonomi Khusus bagi Provinsi

Law Number 1 of 2008 regarding the Amendment

Papua menjadi undang-undang dan UU Nomor 11

to Law Number 21 of 2001 regarding Special

Tahun 2006 tentang Pemerintahan Aceh. Dalam APBN

Autonomy for Papua Province and Law Number 11

2009, dialokasikan Dana Otonomi Khusus sebesar 2

of 2006 regarding the Aceh Government. In the 2009

88



persen dari DAU nasional untuk Provinsi Papua dan

Budget, 2 percent of the Special Autonomy Fund is

Papua Barat, yang penggunaannya diutamakan untuk

allocated from the national DAU to Papua and West

pendanaan pendidikan dan kesehatan, dan 2 persen

Papua Provinces, the utilization of which is prioritized

dari DAU nasional untuk Provinsi NAD, yang diarahkan

for education and health, and 2 percent of national

penggunaannya untuk mendanai pembangunan dan

DAU for the NAD Province, the utilization of which

pemeliharaan infrastruktur, pemberdayaan ekonomi

is directed to fund infrastructure development and

rakyat, pengentaskan kemiskinan, serta pendanaan

maintenance, empowerment of the people’s economy,

pendidikan, sosial, dan kesehatan. Di samping

poverty alleviation, and funding for education, social

itu, dalam rangka pelaksanaan otonomi khusus

and health needs. In addition to this, in regard to

kepada Provinsi Papua dan Provinsi Papua Barat juga

the implementation of special autonomy in Papua

dialokasikan dana tambahan untuk infrastruktur, yang

and West Papua Provinces, additional funds are also

besarannya disepakati antara Pemerintah dengan

allocated for infrastructure, the amount of which is

DPR, yang penggunaannya diutamakan untuk

agreed upon by the Government and the DPR, and

pendanaan pembangunan infrastruktur. Berkaitan

the utilization of which is prioritized for infrastructure

dengan hal tersebut, alokasi Dana Otsus dalam APBN

development. In this connection, the allocation of the

2010 direncanakan sekitar Rp9,1 triliun.

Special Autonomy Fund in the 2010 Budget is planned to be around Rp9.1 trillion.

Mengenai proporsi transfer ke daerah, dapat dilihat

The proportion of transfers to regions can be seen in

pada Grafik 5.

Graphic 5.

Selanjutnya, mengenai besaran anggaran belanja

Next, the amount of the expenditure budget in 2009


89


negara tahun 2009 dan 2010 dapat dilihat pada

and 2010 can be seen in Table 4.

Tabel 4. Table 4 Expenditure, 2009-2010 (trillion Rupiah) 2009 Item

Revised Budget

  I. Central Government Expenditure   1. Personnel Expenditure   2. Material Expenditure   3. Capital Expenditure   4. Interest Payment   5. Subsidy   6. Grant Expenditure   7. Social Assistance   8. Other Expenditure   II. Transfer to Regional   1. Balance Fund   a. Revenue Sharing Fund   b. General Allocation Fund   c. Specific Allocation Fund   2. Special Autonomy and Adjustment Fund   a. Special Autonomy Fund   b. Adjustment Fund         Source: Ministry of Finance

 

% to GDP  

691.5 133.7 85.5 73.4 109.6 158.1 0.0 77.9 53.3  

 

 

  725.2 160.4 107.1 82.2 115.6 157.8 7.2 64.3 30.7

  5.7 5.3 1.4 3.5 0.5 0.4 0.2 0.3

 

% to GDP

Budget

12.8 2.5 1.6 1.4 2.0 2.9 0.0 1.4 1.0

309.3 285.1 73.8 186.4 24.8 24.3 9.5 14.7  

2010

12.1 2.7 1.8 1.4 1.9 2.6 0.1 1.1 0.5  

322.4 306.0 81.4 203.5 21.1 16.4 9.1 7.3  

5.4 5.1 1.4 3.4 0.4 0.3 0.2 0.1  

Pembiayaan Defisit Anggaran

Budget Deficit Financing

Dalam tahun 2010, defisit APBN ditargetkan

In 2010, The Indonesian Budget deficit is targeted

sebesar Rp98,0 triliun atau 1,6 persen terhadap

to amount Rp98.0 trillion or 1.6 percent of the GDP.

PDB. Defisit tersebut akan dibiayai dari pembiayaan

The deficit will be financed from debt and non-debt

90



yang bersumber dari utang dan nonutang dengan

financing with a composition of 2.5 percent non-

komposisi 2,5 persen nonutang (Rp2,5 triliun) dan

debt (Rp2.5 trillion) and 97.5 percent debt (Rp95.5

97,5 persen dari utang (Rp95,5 triliun).

trillion). .

Pembiayaan Non Utang

Non-Debt Financing

Sumber pembiayaan nonutang pada tahun 2010

Sources of non-debt financing in 2010 are a little bit

tersebut sedikit berbeda dibandingkan dengan

different from the sources of financing in previous

pembiayaan tahun-tahun sebelumnya. Pada tahun

years. In 2010, domestic banking financing from

2010, pembiayaan perbankan dalam negeri yang

the Accumulated Budget Surplus (SAL) is planned

bersumber dari Sisa Anggaran Lebih (SAL) direncanakan

to be just Rp1.0 trillion, considering SAL utilization’s

hanya sebesar Rp1,0 triliun mengingat besarnya

high need for cash in the beginning of the year.

kebutuhan penggunaan SAL untuk kebutuhan kas

Furthermore, financing through the reforestation fund

pada awal tahun. Selain itu, pembiayaan melalui

is planned to be Rp0.6 trillion, the same amount as

dana reboisasi direncanakan sebesar Rp0,6 triliun

the budget in the 2009 Revised Budget. Meanwhile

sama besarnya seperti anggaran pada APBN-P 2009.

financing through SOE privatization is not planned to

Sementara itu pembiayaan melalui privatisasi BUMN

be budgeted due to financial market conditions that

direncanakan tidak dianggarkan karena kondisi pasar

are not yet fully conducive.

keuangan yang belum sepenuhnya kondusif. Dengan demikian maka pembiayaan anggaran yang

Therefore, budget financing from non-debt sources

berasal dari nonutang dalam APBN 2010 direncanakan

in the 2010 Budget is planned to be Rp2.5 trillion or

hanya sebesar Rp2,5 triliun atau 2,5 persen dari total

2.5 percent of the total planned budget financing

pembiayaan anggaran yang direncanakan sebesar

of Rp98.0 trillion. This shows that non-debt budget

Rp98,0 triliun. Hal tersebut menunjukkan bahwa

financing in the 2010 Budget is decreasing around

pembiayaan anggaran nonutang dalam APBN 2010

Rp40.7 trillion or 94.2 percent compared to the target

menurun sebesar Rp40,7 triliun atau 94,2 persen

in the 2009 Revised Budget of Rp43.2 trillion. Non-

apabila dibandingkan dengan target dalam APBN-P

debt budget financing in the 2010 Budget consists of:

2009 sebesar Rp43,2 triliun. Pembiayaan anggaran

(1) domestic banking through RDI of Rp5.5 trillion, (2)

nonutang dalam APBN 2010, terdiri dari: (1) perbankan

asset management proceeds of Rp1.2 trillion, and (3)

dalam negeri melalui RDI sebesar Rp5,5 triliun, (2) hasil

Government investment fund and SOE restructuring

pengelolaan aset Rp1,2 triliun, serta (3) dana investasi

of negative Rp3.9 trillion, (4) a contingency fund of

Pemerintah dan restrukturisasi BUMN negatif Rp3,9

Rp1.1 trillion, and (5) financing reserves of Rp0.9

triliun, (4) dana kontingensi Rp1,1 triliun, (5) cadangan

trillion.

pembiayaan Rp0,9 triliun.


91


Pembiayaan Utang

Debt Financing

Pembiayaan utang ditargetkan sebesar Rp95,5 triliun

Debt financing is targeted to amount to Rp95.5

yang terdiri dari pinjaman luar negeri neto sebesar

trillion, consisting of net foreign debt of negative

negatif Rp9,9 triliun, pinjaman dalam negeri sebesar

Rp9.9 trillion, domestic debt of Rp1.0 trillion and

Rp1,0 triliun dan penerbitan SBN neto sebesar

net SBN issuance of Rp104.4 trillion, backed up by

Rp104,4 triliun, yang di back-up oleh pinjaman siaga.

standby loans. Compared to the 2009 Revised Budget,

Jika dibandingkan dengan APBN-P tahun 2009 maka

debt financing in 2010 is increasing by Rp9.0 trillion or

pembiayaan utang tahun 2010 meningkat sebesar

around 10.4 percent.

Rp9,0 triliun atau sekitar 10,4 persen.

Further details about the amount of budget financing

Lebih lanjut mengenai besaran pembiayaan anggaran

can be seen in Table 5.

dapat dilihat pada Tabel 5. Table 5 Budget Financing, 2009-2010 (trillion Rupiah)

The 2009 Revised Budget

item

The 2010 Budget

I.

Non Debt

43.2

2.5

 

1.

Domestic Banking

56.6

7.1

 

2.

Privatization Revenue

0.0

0.0

 

3.

(0.2)

1.2

 

4.

(12.1)

(3.9)

 

5.

Asset Management Outcome Government Investment Fund and capital participation (PMN) Contingency Fund

(1.0)

(1.1)

 

6.

Financing Reserve

0.0

(0.9)

II.

Debt

86.5

95.5

 

1.

State Securities (net)

99.3

104.4

 

2.

Debt

(12.7)

(8.9)

(12.7)

(9.9)

 

i.

Foreign Debt

  ii. Domestic Debt         Source: Ministry of Finance

92


0.0  

1.0  


Kerangka APBN Jangka Menengah (Medium Term Budget Framework/ MTBF)

The Medium-Term Budget Framework (MTBF)

Kerangka APBN Jangka Menengah atau medium

The medium-term budget framework (MTBF) is

term budget framework (MTBF) merupakan informasi

information regarding the medium-term revenue,

mengenai kerangka penerimaan, belanja, dan

expenditure and financing framework that is openly

pembiayaan dalam jangka menengah yang disajikan

presented to the public. The MTBF presents a

secara terbuka kepada publik. MTBF menyajikan

summary on the: (1) projection of macroeconomic

ringkasan mengenai: (1) proyeksi indikator ekonomi

indicators that become the basis in the formulation

makro yang menjadi dasar penyusunan RAPBN, (2)

of the Proposed Budget, (2) Budget priorities, (3)

prioritas APBN, (3) sasaran dan tujuan yang hendak

the goals and objectives to be achieved by the

dicapai Pemerintah melalui kebijakan fiskal ke

Government through fiscal policy in the future, and

depan, dan (4) proyeksi mengenai sumber-sumber

(4) projection of financing sources available in the next

pembiayaan yang tersedia dalam jangka waktu 3-5

3-5 years. The projected figures specified in the MTBF

tahun ke depan. Angka-angka proyeksi yang termuat

will be updated and adjusted every year in line with

dalam MTBF, setiap tahun akan diperbaharui dan

the developments of macroeconomic condition and

disesuaikan dengan perkembangan kondisi ekonomi

various other Government fiscal policies.

makro dan berbagai kebijakan fiskal Pemerintah lainnya. Dengan adanya MTBF diharapkan Pemerintah

With the existence of the MTBF it is expected that

dapat menyelaraskan antara perencanaan dengan

the Government will be able to harmonize planning

penganggaran, termasuk juga antara kebutuhan

and budgeting, including between expenditure needs

dengan kebijakan belanja negara serta alternatif

and policy as well as the funding alternatives. The

pendanaannya. Penyusunan MTBF untuk mencapai

formulation of the MTBF to achieve the targets of

target pembangunan jangka menengah dilakukan

medium-term development is carried out based on

berdasarkan

jangka

the projection of medium-term macro assumptions

menengah dan kebijakan jangka menengah di bidang

and medium-term policies in the fields of revenue,

pendapatan, belanja dan pembiayaan.

expenditure and financing.

Dalam

proyeksi

In the determination of the medium-term macro

senantiasa

assumption framework, the Government always

mempertimbangkan faktor internal dan eksternal.

considers internal and external factors. The internal

Faktor internal yang memengaruhi kinerja ekonomi

factors influencing national macroeconomic in the

menengah,

kerangka

makro

makro

jangka

penetapan

asumsi

asumsi

Pemerintah


93


makro nasional dalam jangka menengah, antara

medium term are: (1) controlled fiscal consolidation

lain: (1) tetap terkendalinya konsolidasi fiskal guna

in order to support fiscal sustainability, (2) higher DIPA

mendukung fiscal sustainability; (2) penyerapan

absorption, (3) a continually decreasing loan to GDP

DIPA yang diupayakan semakin tinggi; (3) rasio

ratio, and (4) increasing infrastructure development.

utang terhadap PDB yang semakin menurun; dan

Meanwhile, the external factors are estimated

(4) pembangunan infrastruktur yang semakin

to be quite conducive for the development of

meningkat. Sedangkan faktor eksternal diperkirakan

macroeconomic, namely: (1) an international economy

cukup kondusif bagi perkembangan ekonomi makro

that is estimated to grow at a moderate level, (2) an

nasional, yaitu: (1) ekonomi internasional yang

international crude oil price that is estimated to be

diperkirakan tumbuh pada level yang moderat; (2)

relatively stable, (3) the inflation rate and interest

harga minyak mentah internasional yang diperkirakan

rate in the US are estimated to be better in 2009 and

cenderung relatif stabil; (3) laju inflasi dan suku bunga

2010, and (4) a relatively stable inflation rate of trade

di Amerika Serikat diperkirakan cenderung membaik

partner countries.

pada tahun 2009 dan 2010; serta (4) laju inflasi negara-negara mitra dagang yang relatif stabil. Berdasarkan faktor-faktor tersebut di atas, proyeksi

Based on the above factors, the projections of the

asumsi makro jangka menengah dapat dilihat pada

medium-term macro assumptions can be seen in

Tabel 6.

Table 6. Table 6 Medium-Term Macro Assumption Framework 2010 Budget

2011

2012

2013

2014

1. Economic Growth (%)

5.5

6.2

6.8

7.3

7.7

2. Inflation (%)

5.0

6.0

6.0

5.5

5.5

3. 3-Month SBI (%)

6.5

7.5

7.5

7.0

7.0

10,000

9,750

9,750

9,850

9,850

5. ICP (US$/barrel)

65.0

70.0

75.0

80.0

85.0

6. Oil Lifting (MBCD)

965.0

970.0

990.0

1,000.0

1,000.0

Item

4. Rupiah Exchange Rate (Rp/US$)


94



Di samping proyeksi asumsi makro jangka menengah,

In addition to the projection of medium-term macro

penyusunan MTBF juga dipengaruhi oleh kebijakan

assumptions, the formulation of the MTBF is also

jangka menengah di bidang pendapatan, belanja

influenced by medium-term policy in the fields of

dan pembiayaan. Kebijakan jangka menengah di

revenue, expenditure and financing. Medium-term

bidang pendapatan meliputi kebijakan perpajakan,

policies in the field of revenue include tax, customs

kepabeanan dan cukai, serta PNBP. Kebijakan di

and excises as well as PNBP policies. Policies in the

bidang perpajakan meliputi: (1) reformasi di bidang

field of tax include: (1) administrative reform; (2) legal

administrasi; (2) reformasi di bidang perundang-

reform; and (3) reform in the field of the supervising

undangan; dan (3) reformasi di bidang pengawasan

and taking advantage of potentials. Meanwhile,

dan penggalian potensi. Sementara itu kebijakan di

policies in the field of customs and excises include: (1)

bidang kepabeanan dan cukai meliputi: (1) perluasan

expansion of priority line; (2) provision of easy customs

jalur prioritas; (2) pemberian kemudahan pelayanan

services; (3) smuggling eradication; (4) illegal excise

kepabeanan; (3) pemberantasan penyeludupan; (4)

eradication; and (5) the implementation of a code of

pemberantasan cukai ilegal; dan (5) penerapan kode

ethics through reward and punishment.

etik melalui reward and punishment. Sementara itu kebijakan di bidang PNBP dilakukan

Meanwhile, policies in the field of PNBP are carried

antara lain dengan: (1) mendorong iklim investasi

out by: (1) encouraging the investment climate in oil

kegiatan hulu migas; (2) perbaikan ketentuan cost

and gas upstream activity; (2) improving cost recovery

recovery; (3) mengoptimalkan penerimaan SDA non

provision; (3) optimizing non-oil and gas natural

migas, meliputi pertambangan umum, kehutanan

resource revenue, coming from general mining,

dan panas bumi; (4) mengevaluasi dan memperbaiki

forestry and geothermal activity; (4) evaluating and

peraturan, sistem, prosedur, dan tata kelola PNBP K/L;

improving the regulations, system, procedures and

(5) meningkatkan pengawasan terhadap pelaksanaan

management of K/L’s PNBP; (5) enhancing supervision

pemungutan dan penyetoran PNBP ke kas negara; dan

on the implementation of PNBP collection and

(6) meningkatkan efisiensi dan efektifitas pengelolaan

depositing to the treasury; and (6) enhancing efficiency

dan pemanfaatan hibah guna memenuhi kebutuhan

and effectiveness in grant management and utilization

pembiayaan anggaran.

in order to meet budget financing needs.

Kebijakan belanja Pemerintah pusat diarahkan

The central government expenditure policy is directed

untuk: (1) meningkatkan kesejahteraan pegawai; (2)

towards: (1) increasing employees’ welfare; (2)

meningkatkan kualitas pelayanan publik; (3) memenuhi

improving the quality of public services; (3) fulfilling

kewajiban kepada pihak ketiga; (4) menjaga stabilitas

the obligations to third parties; (4) maintaining the

harga komoditas strategis; (5) melanjutkan program

price stability of strategic commodities; (5) continuing


95


pengentasan kemiskinan, memberikan perlindungan

poverty alleviation programs, to give protection to the

kepada masyarakat, dan meningkatkan ketahanan

public and to improve food security; (6) improving

pangan; (6) meningkatkan kuantitas dan kualitas

infrastructure quantity and quality; and (7) providing

infrastruktur; serta (7) memberikan stimulus pada

appropriate and measured stimulus to the economy.

perekonomian secara tepat dan terukur. Dalam perencanaan jangka menengah, kebijakan

In medium-term planning, the policy on transfers to

transfer ke daerah masih ditekankan untuk menjaga

regions still emphasizes maintaining the consistency

konsistensi dan kesinambungan proses konsolidasi

and sustainability of the fiscal decentralization

desentralisasi fiskal sebagai upaya pemantapan

consolidation process as an effort to reinforce the

penyelenggaraan

Kebijakan

implementation of regional autonomy. In addition

tersebut selain diprioritaskan untuk mengurangi

to being prioritized to reduce the fiscal imbalance

kesenjangan fiskal antara pusat dan daerah (vertical

between the central and regional government (vertical

fiscal imbalance), dan antar daerah (horizontal fiscal

fiscal imbalance) and among regions (horizontal fiscal

imbalance), juga mengurangi kesenjangan pelayanan

imbalance), the policy is also prioritized to reduce

publik antar daerah (public service provision gap),

public service provision gaps among regions and

serta ditujukan untuk meningkatkan kualitas alokasi

to enhance the quality of expenditure allocation to

belanja ke daerah.

regions.

Arah kebijakan pembiayaan dalam jangka menengah

The policy direction of medium-term financing

dititikberatkan pada: (1) peningkatan pemanfaatan

emphasizes: (1) improved utilization of domestic

sumber-sumber pembiayaan dalam negeri; (2)

financing sources; (2) gradual reduction of the stock

penurunan stok utang secara bertahap; dan (3)

of debt; and (3) loan disbursement with minimum

penarikan pinjaman dengan biaya dan risiko yang

cost and risk. Furthermore, the medium-term

minimal. Selain itu, kebijakan Pemerintah jangka

Government policy is also directed towards realizing

menengah juga diarahkan untuk mewujudkan

fiscal sustainability and debt sustainability. The effort to

kesinambungan fiskal (fiscal sustainability) dan

reduce the stock of foreign debt is carried out through

kesinambungan utang (debt sustainability). Upaya

the reduction of outstanding loans, both in terms of

penurunan stok utang luar negeri dilakukan dengan

percentage to GDP and in terms of nominal amount.

penurunan outstanding-nya, baik secara persentase

This is meant to improve fiscal strength, enhance the

terhadap PDB maupun secara nominal. Hal tersebut

level of trust and certainty in fiscal management ability

dimaksudkan untuk memperkokoh ketahanan fiskal,

in facing the dynamic global economy.

otonomi

daerah.

meningkatkan derajat kepercayaan dan kepastian akan kemampuan pengelolaan fiskal dalam menghadapi

96



dinamika perekonomian global. Perkiraan besaran APBN dalam kerangka jangka

The estimated amount of The Indonesian Budget in

menengah dapat dilihat dalam Tabel 7.

the medium-term framework can be seen in Table 7.

Table 7 Medium-Term Budget Framework (percent of GDP) Item

2010 Budget

2011

2012

2013

2014

A. State Revenue and Grants

15.7

15.7

16.1

16.5

17.0

B. State Expenditures

17.3

17.6

17.6

17.9

18.2

C. Primary Balance

0.3

0.3

0.3

0.5

0.6

D. General Balance

(1.6)

(1.9)

(1.6)

(1.4)

(1.2)

E. Financing

1.6

1.9

1.6

1.4

1.2


PERCEPATAN PENGAJUAN ANGGARAN PENDAPATAN DAN BELANJA NEGARA PERUBAHAN (APBN-P) TAHUN 2010

ACCELERATED SUBMISSION OF THE 2010 REVISED BUDGET

Sejak akhir tahun 2009 dan awal pelaksanaan APBN

Since the end of 2009 and the beginning of the 2010

2010, Pemerintah terus melakukan pemantauan (i)

Budget implementation, the Government continues

perkembangan perekonomian global dan domestik,

to undertake monitoring on (i) the development

(ii) pelaksanaan APBN-P 2009, serta (iii) pelaksanaan

of the global and domestic economy, (ii) the

APBN 2010. Dari hasil pemantauan tersebut, dinilai

implementation of the 2009 Revised Budget, and

kinerja perekonomian nasional tahun 2009 mampu

(iii) the implementation of the 2010 Budget. From

bertahan dari tekanan krisis global, bila dibandingkan

the results of the monitoring, it is deemed that the

dengan kinerja banyak negara lainnya yang terkena

national economic performance in 2009 was able to

imbas krisis. Dari sisi ekonomi makro, kembali

survive the pressure of global crisis as compared to

menguatnya nilai tukar rupiah terutama di semester II

the economic performance of many other countries

2009 dan rendahnya tingkat inflasi telah memberikan

impacted by the crisis. In terms of macro economy,

dampak positif terhadap penurunan tingkat suku

the stronger rupiah exchange rate, especially in the


97


bunga SBI. Perkembangan indikator tersebut, serta

second semester of 2009, and the low inflation rate

kebijakan Pemerintah yang antisipatif dan responsif

have given a positive impact on the reduction of

telah ikut mendukung pencapaian pertumbuhan

the SBI rate. The development of the indicators and

ekonomi yang tetap positif dan relatif tinggi dalam

the anticipative and responsive Government policy

tahun 2009. Di lain pihak, tingkat inflasi dapat

has also supported the achievement of positive and

dikendalikan.

relatively high economic growth in 2009. Also, the inflation rate could be controlled.

Terkait dengan realisasi APBN-P 2009, pencapaian

In relation to the realization of the 2009 Revised Budget,

perekonomian nasional serta kondisi ekonomi global

national economic achievements and the condition of

juga berdampak pada pencapaian besaran APBN-

the global economy have also had an impact on the

P 2009. Secara keseluruhan realisasi APBN-P 2009

achievement of the 2009 Revised Budget. Overall,

dapat dikelola dengan baik, yang tercermin dari

the realization of the 2009 Revised Budget was well-

realisasi defisit APBN-P 2009 yang mencapai sebesar

managed, as seen from the deficit realization of the

Rp88,6 triliun (1,6 persen PDB), jauh lebih rendah dari

2009 Revised Budget that reached Rp88.6 trillion (1.6

targetnya sebesar Rp129,8 triliun (2,4 persen PDB).

percent of the GDP), which is lower than the target of

Hal ini sebagai konsekuensi dari realisasi pendapatan

Rp129.8 trillion (2.4 percent of the GDP). This was a

negara dan hibah yang mencapai 97,4 persen

consequence of the realization of revenue and grants,

dari targetnya, sedangkan realisasi belanja negara

which reached 97.4 percent of the target, while the

mencapai 93,7 persen dari pagunya. Di lain pihak,

realization of expenditures reached 93.7 percent

realisasi pembiayaan mencapai sebesar Rp112,6

of the ceiling. Also, financing realization reached

triliun, sehingga dalam tahun 2009 dihasilkan surplus

Rp112.6 trillion; thus, in 2009 there was a financing

pembiayaan anggaran (SILPA) sebesar Rp24,0 triliun.

surplus (SILPA) of Rp24.0 trillion.

Dari hasil evaluasi kinerja ekonomi di tahun 2009

From the evaluation result of economic performance

serta melihat perkembangan perekonomian dan

in 2009 and by seeing the development of the

pembangunan di tahun 2010, Pemerintah memandang

economy and development in 2010, the Government

perlu untuk melakukan perubahan terhadap APBN

deemed it necessary to make an amendment to the

2010. Adapun dasar hukum dari perubahan APBN

2010 Budget. The legal basis of the amendment to

2010 adalah pasal 27 Undang-Undang Nomor 47

the 2010 Budget is Article 27 of Law Number 47

Tahun 2009 tentang APBN 2010 yang dalam ayat

of 2009 regarding the 2010 Indonesian Budget,

(1) mengamanatkan bahwa Pemerintah mengajukan

where in Paragraph (1) the Government is mandates

RUU tentang Perubahan atas APBN Tahun Anggaran

to introduce a Bill on the Amendment to the 2010

98



2010 apabila terjadi:

Budget in the following cases:

a. perkembangan ekonomi makro yang tidak sesuai

a. development of the macro economy is not in

dengan asumsi yang digunakan dalam APBN

accordance with the assumption used in the

tahun anggaran 2010;

2010 Budget;

b. perubahan pokok-pokok kebijakan fiskal;

b. changes of fiscal policy highlights;

c. keadaan yang menyebabkan harus dilakukan

c. conditions that require budget reallocation

pergeseran

anggaran

antarunit

organisasi,

antarprogram, dan/atau antarjenis belanja;

among organizational units, among programs, and/or among types of expenditure;

d. keadaan yang menyebabkan saldo anggaran

d. conditions that cause the surplus budget of the

lebih tahun-tahun anggaran sebelumnya harus

previous fiscal years to be used to finance the

digunakan untuk pembiayaan anggaran 2010.

2010 budget.

Dalam kerangka tersebut, perubahan APBN 2010

Within that framework, the amendment to the 2010

ditujukan antara lain untuk: (a) mengantisipasi

Budget is aimed at: (a) anticipating the changes of

perubahan indikator ekonomi makro dalam tahun

macroeconomic indicators in 2010; (b) maintaining

2010; (b) menjaga stabilitas harga barang dan jasa

the price stability of domestic material and services;

di dalam negeri; serta (c) mempercepat pelaksanaan

and (c) accelerating the implementation of national

program-program prioritas pembangunan nasional

development priority programs in 2010 and in the

dalam tahun 2010 dan jangka menengah. Perubahan

medium term. The revision to the 2010 Budget is

APBN 2010 tersebut dilakukan secara menyeluruh

comprehensively undertaken in order to accommodate

guna menampung seluruh perubahan dalam

all changes in revenue, expenditures, as well as budget

pendapatan, belanja, serta defisit dan pembiayaan

deficit and financing.

anggaran. Memperhatikan perkembangan ekonomi dunia dan

Considering the developments of world and domestic

domestik sepanjang tahun 2009 dan perkembangan

economy throughout 2009 and up to the latest

terkini, besaran asumsi dasar ekonomi makro yang

developments, it was estimated that the assumptions

digunakan sebagai acuan perhitungan besaran

of basic macroeconomic figures used as a reference

APBN 2010 diperkirakan tidak sesuai lagi. Dalam

in the calculation of the amount of the 2010 Budget

rangka memutakhirkan asumsi dasar ekonomi makro

were no longer suitable. In order to update the

agar lebih realistis, dalam APBN-P 2010 asumsi

macroeconomic basic assumptions and make them

dasar ekonomi makro adalah sebagai berikut: (1)

more realistic, the macroeconomic basic assumptions

pertumbuhan ekonomi diperkirakan tetap tumbuh

used in the 2010 Revised Budget are as follows: (1)

sebesar 5,8 persen, (2) tingkat inflasi meningkat

economic growth is estimated to grow at 5.8 percent,


99


menjadi 5,3 persen, (3) rata-rata suku bunga SBI-

(2) an inflation rate increase to 5.3 percent, (3) an

3 bulan tetap 6,5 persen, (4) nilai tukar menguat

average 3-month SBI rate remaining at 6.5 percent,

menjadi sekitar Rp9.200 per US$, (5) harga minyak

(4) an exchange rate increases to Rp9,200 per US$, (5)

mentah Indonesia rata-rata meningkat menjadi

an average Indonesian crude price increase to US$80

US$80 per barel, dan (6) lifting minyak tetap sebesar

per barrel, and (6) oil lifting remaining at 0.965 million

0,965 juta barel per hari.

barrels per day.

Selanjutnya, berdasarkan perubahan asumsi makro

Next, based on the revised macro assumptions, the

tersebut, maka postur APBN 2010 juga perlu

posture of the 2010 Budget needs to be adjusted as

disesuaikan sebagai berikut.

follows.

Dalam APBN-P 2010 pendapatan negara dan hibah

In the 2010 Revised Budget, revenue and grants is

diperkirakan menjadi Rp992,4 triliun, atau 4,2 persen

estimated to be Rp992.4 trillion, or 4.2 percent higher

lebih tinggi dari target APBN 2010 sebesar Rp949,7

than the target in the 2010 Budget of Rp949.7 trillion.

triliun. Perubahan tersebut terjadi, baik terhadap

This revision applies both to tax revenue as well as the

rencana penerimaan perpajakan maupun PNBP. Di

non-tax revenue plan. In terms of tax revenue, the

sisi penerimaan perpajakan, penyesuaian besaran

adjustment to the target amount was made based on

targetnya dilakukan atas dasar perubahan proyeksi

the revision of macroeconomic indicator projections in

indikator ekonomi makro dalam APBN-P 2010, serta

the 2010 Revised Budget, as well as the achievement

pencapaian realisasi penerimaan perpajakan pada

of tax revenue realization in 2009. In particular, the

tahun 2009. Perubahan asumsi dasar ekonomi makro

revised macroeconomic basic assumption in 2010 that

tahun 2010 yang mempengaruhi besaran penerimaan

influences the amount of tax revenue is the revised

perpajakan terutama adalah perubahan proyeksi nilai

projection of the rupiah exchange rate against the US

tukar rupiah terhadap dolar Amerika Serikat. Selain itu,

dollar. In addition to this, the realization of tax revenue

realisasi penerimaan perpajakan dalam tahun 2009

in 2009 that underwent a shift from the target in the

yang mengalami pergeseran dari targetnya dalam

2009 Revised Budget is also accommodated to be

APBN-P 2009, juga diakomodasikan untuk menjadi

used as baseline in the calculation of new tax revenue

dasar (baseline) perhitungan proyeksi penerimaan

projections in 2010.

perpajakan yang baru dalam tahun 2010. Sementara itu, PNBP diperkirakan mengalami

Meanwhile, PNBP is estimated to increase related

peningkatan berkaitan dengan lebih tingginya

to the higher assumption of the Indonesian crude

asumsi harga minyak mentah Indonesia sebagai

price as a baseline in the calculation of oil and gas

dasar perhitungan penerimaan SDA migas, dan

natural resource revenue, and an increased target

kenaikan target penerimaan bagian pemerintah atas

of government share of SOE profits, based on the

100



laba BUMN berdasarkan perkiraan perbaikan kinerja

estimation of improved SOE financial performance in

keuangan BUMN di tahun 2009.

2009.

Di sisi belanja negara, perubahan pagu berasal dari

In terms of expenditures, the ceiling revision was

kombinasi penambahan anggaran belanja negara

due to the combination of new additions to the

baru, dan realokasi anggaran. Penambahan anggaran

expenditure budget with budget reallocation. The

belanja negara dalam APBN-P 2010 tersebut

addition of the expenditure budget to the 2010

bersumber dari penambahan anggaran belanja

Revised Budget is from the increase to the Central

Pemerintah pusat, dan penambahan anggaran transfer

Government expenditure budget and the increased

ke daerah. Perubahan anggaran belanja Pemerintah

budget for transfers to regions. Changes to the central

pusat dalam APBN-P 2010 dipengaruhi oleh beberapa

government expenditure budget in the 2010 Revised

faktor. Pertama, perubahan asumsi ekonomi makro,

Budget were influenced by several factors. First was

khususnya proyeksi harga minyak yang lebih tinggi

changes to macroeconomic assumptions, particularly

ke USD80/barel, yang mengakibatkan bertambahnya

the higher projection of the oil price to USD 80/

anggaran subsidi energi. Kedua, kebijakan Pemerintah

barrel, creating a higher energy subsidy budget.

untuk menjaga stabilitas harga barang dan jasa, yaitu

Second was the Government policy to maintain the

dengan mempertahankan harga BBM seperti saat

price stability of material and services, which is done

ini, penyesuaian kebijakan HET pupuk dan tarif dasar

by maintaining the current fuel prices, adjustment

listrik, pemberian insentif perpajakan, penyesuaian

of fertilizer MRP and electricity basic tariff, provision

subsidi pangan dalam bentuk penambahan alokasi

of tax incentives, adjustment of food subsidies in

beras bersubsidi untuk rumah tangga sasaran dan

the form of additional subsidized rice allocations for

penyesuaian harga pembelian beras, serta subsidi

targeted households, adjustment of the rice purchase

minyak goreng. Tujuan utama kebijakan stabilisasi

price, and the cooking oil subsidy. The main purpose

harga tersebut diarahkan agar kebutuhan barang

of the price stabilization policy is to maintain the

dan jasa dapat dijaga ketersediaannya, mudah

availability of goods and services so that they can be

diperoleh, serta dengan kualitas dan harga yang

easy to find while still maintaining price and quality.

terjaga. Ketiga, menampung anggaran belanja untuk

Third is to accommodate the expenditure budget

program-program prioritas pembangunan yang

for development priority programs that have not yet

belum diakomodasikan dalam UU Nomor 47 Tahun

been accommodated in Law Number 47 of 2009

2009 tentang APBN Tahun 2010. Sebagaimana

regarding the 2010 Indonesian Budget. This is forth in

tertuang dalam Inpres Nomor 1 Tahun 2010 tentang

Presidential Instruction Number 1 of 2010 regarding

Percepatan Pelaksanaan Prioritas Pembangunan

the Accelerated Implementation of 2010 National

Nasional Tahun 2010. Selain itu, dalam APBN-P 2010

Development Priorities. Furthermore, in the 2010


101


juga dialokasikan dana untuk program rehabilitasi

Revised Budget, there are funds allocated for post-

dan rekonstruksi pasca bencana di Jawa Barat dan

disaster rehabilitation and reconstruction in West Java

Sumatera Barat. Keempat, menjaga rasio anggaran

and West Sumatra. Fourth is to maintain an education

pendidikan tetap 20 persen.

budget ratio of 20 percent.

Sementara itu, pada belanja transfer ke daerah,

Meanwhile, in the transfers to regional governments,

tambahan anggaran dalam APBN-P 2010 bersumber

the additional budget in the 2010 Revised Budget

dari kenaikan dana bagi hasil akibat kenaikan target

is from an increased revenue-sharing fund, due to

PNBP SDA Migas yang sebagian dibagihasilkan,

increased targets of oil and gas natural resource PNBP,

serta membayar kekurangan alokasi dana bagi hasil

and to pay the underpaid fund allocation for oil and

migas pada tahun-tahun sebelumnya. Di samping itu,

gas products in the previous years. Moreover, transfers

transfer ke daerah juga meningkat berkaitan dengan

to regions also increased related to sub-grants to

pengalihan hibah ke daerah, yang semula ditampung

regions, which were initially accommodated in central

di belanja Pemerintah pusat.

government expenditures.

Tambahan kebutuhan pendanaan belanja tersebut

In addition to being fulfilled from the available

selain dipenuhi dari realokasi belanja yang sudah

expenditure reallocation, the additional expenditure

tersedia,

sumber-sumber

funding need is also being met from other funding

pendanaan lainnya, baik dari sisi penerimaan maupun

sources, both in terms of revenue and financing.

dari sisi pembiayaan. Secara keseluruhan tambahan

Overall, the additional expenditures needed are

belanja negara yang dibutuhkan diperkirakan

estimated to reach Rp78.5 trillion, thus the 2010

mencapai sebesar Rp78,5 triliun, sehingga dalam

Revised Budget is estimated to amount Rp1,126.1

APBN-P 2010 belanja negara diperkirakan menjadi

trillion.

juga

dipenuhi

dari

Rp1.126,1 triliun. Dengan target pendapatan negara dan hibah sebesar

With the target of revenue and grants of Rp992.4

Rp992,4 triliun dan perkiraan belanja negara sebesar

trillion and estimated expenditures of Rp1,126.1

Rp1.126,1 triliun, dalam APBN-P 2010 terjadi defisit

trillion, then in the 2010 Revised Budget there is a

anggaran sebesar Rp133,7 triliun (2,1 persen terhadap

budget deficit of Rp133.7 trillion (2.1 percent of the

PDB). Apabila dibandingkan dengan defisit anggaran

GDP). The budget deficit in the 2010 Revised Budget

dalam APBN 2010 yang mencapai sebesar Rp98,0 triliun

is 36.5 percent higher compared to the budget deficit

(1,6 persen terhadap PDB), defisit anggaran dalam

in the 2010 Budget that reaches Rp98.0 trillion (1.6

APBN-P 2010 tersebut berarti 36,5 persen lebih tinggi.

percent of the GDP). The plan for the additional

Rencana penambahan defisit anggaran dalam APBN-P

budget deficit in the 2010 Revised Budget has

2010 tersebut paling tidak mempertimbangkan pada

considered at least two factors. First is being able to

102



dua faktor. Pertama, dapat melaksanakan program-

implement priority programs in order to accelerate

program prioritas guna mempercepat pencapaian

the achievement of development targets, in order to

target-target pembangunan, menjaga stabilitas harga

maintain price stability for domestic goods and prices,

barang dan jasa di dalam negeri, serta meningkatkan

and to enhance protection for the society. Second

perlindungan pada masyarakat. Kedua, kenaikan

is that the additional deficit can still be tolerated at

tambahan defisit masih ditolerir dalam batas yang

a safe limit and is in accordance with the laws and

aman dan sesuai dengan ketentuan perundang-

regulations. The sources of financing sought are to be

undangan, serta sumber pembiayaannya diupayakan

mainly from domestic sources.

dominan dari dalam negeri. Sementara itu, pembiayaan anggaran dalam APBN-

Meanwhile, budget financing in the 2010 Revised

P 2010 direncanakan sebesar Rp133,7 triliun, yang

Budget is planned to amount to Rp133.7 trillion. This

berarti 36,5 persen lebih tinggi dari target semula

means a 36.5 percent increase over the initial target in

dalam APBN 2010 sebesar Rp98,0 triliun. Rencana

the 2010 Budget of Rp98.0 trillion. The budget plan

anggaran pembiayaan anggaran dalam APBN-

for budget financing in the 2010 Revised Budget,

P 2010 tersebut selain akan digunakan untuk

in addition to being utilized to finance the budget

membiayai defisit anggaran, juga dimaksudkan untuk

deficit, is also meant to accommodate financing

menampung kebutuhan pembiayaan dalam rangka

needs in regard to the addition of the Government

penambahan dana investasi Pemerintah (termasuk

investment fund (including the education endowment

untuk dana abadi pendidikan) dan penyertaan

fund) and state capital participation in order to

modal negara untuk mendukung pembangunan

support infrastructure development, development of

infrastruktur, pengembangan kredit usaha rakyat, dan

public business credit, and the development of simple

pembangunan perumahan sederhana. Selain berasal

housing. In addition to coming from additional foreign

dari penambahan penarikan pinjaman luar negeri,

debt disbursements, the source of budget financing

sumber pembiayaan anggaran dalam APBN-P tahun

in the 2010 Revised Budget is from the use of 2009

2010 sebagian besar akan dipenuhi dari penggunaan

SILPA and the use of SAL of the previous years.

SILPA 2009 dan SAL tahun-tahun sebelumnya. Lebih lanjut mengenai ringkasan APBN dan APBN-P

Further details regarding the summary of the 2010

2010 dapat dilihat pada Tabel 8.

Budget and Revised Budget can be seen in Table 8.


103


TABLE 8 SUMMARY OF THE 2010 BUDGET AND REVISED BUDGET (trillion Rupiah) Item A. REVENUE AND GRANT I. DOMESTIC REVENUE 1. TAX REVENUE a. Domestic Tax b. International Trade Tax 2. NON TAX REVENUE a. Natural Resource Revenue 1) Oil and Gas Natural Resource

REVISED BUDGET

949.7

992.4

948.1

990.5

742.7

743.3

715.5

720.8

27.2

22.6

205.4

247.2

132.0

164.7

120.5

151.7

2) Non Oil and Gas

11.5

13.0

b. Share on SOE Profit

24.0

29.5

c. Other PNBP

39.9

43.5

9.5

9.5

d. BLU Revenue II. GRANT B. EXPENDITURE I. CENTRAL GOVERNMENT EXPENDITURE (K/L & NON K/L)

1.5

1.9

1,047.7

1,126.1

725.2

781.5

1. K/L Expenditure

340.1

366.1

2. Non K/L Expenditure

385.1

415.4

a.l a. Interest Payment

115.6

105.7

77.4

71.9

1) Domestic Loan 2) Foreign Loan b. Subsidy 1) Energy Subsidy 2) Non Energy Subsidy c. Other Expenditure

38.2

33.8

157.8

201.3

106.5

144.0

51.3

57.3

30.7

32.9

322.4

344.6

306.0

314.4

81.4

89.6

b. General Allocation Fund

203.5

203.6

c. Specific Allocation Fund

21.1

21.1

16.4

30.2

(98.0)

(133.7)

(1.6)

(2.1)

II. TRANSFER TO REGIONAL 1. Balance Fund a. Revenue Sharing Fund

2. Special Autonomy and Adjustment Fund C. BUDGET SURPLUS/DEFICIT (A-B) %Deficit of GDP) D. FINANCING (I+II) I. DOMESTIC FINANCING II. FOREIGN FINANCING (net) Source: Ministry of Finance

104

BUDGET


98.0

133.7

107.9

133.9

(9.9)

(0.2)

BAB

CHAPTER

3 SISTEM PENGANGGARAN THE BUDGET SYSTEM

Reformasi

penganggaran

yang

mulai

Budget reforms, which began in 2005, have

dilaksanakan pada tahun 2005, telah diamanatkan

been mandated by Law No. 17 of 2003 regarding

oleh Undang-undang (UU) No. 17 Tahun 2003 tentang

State Finance. The spirit of reform was initiated with

Keuangan Negara. Semangat reformasi tersebut

the implementation of the new budgeting system,

ditandai dengan penerapan sistem penganggaran

which should be carried out by the Government (both

baru yang harus dilakukan oleh Pemerintah (baik

by the Central Government, in this case the Ministries/

Pemerintah Pusat dalam hal ini Kementerian Negara/

Agencies (K/L) and Regional Governments).

Lembaga (K/L) dan Pemerintah Daerah). Penerapan

sistem

penganggaran

baru

The implementation of the new budgeti

tersebut dimaksudkan untuk memperbaiki proses

system is aimed at improving the budgeting process

penganggaran di sektor publik. Perbaikan tersebut

in the public sector. The improvement requires the

mengharuskan Pemerintah untuk fokus kepada

Government to focus on the performance to be

kinerja yang akan dicapai beserta anggaran yang

achieved and the budget allocated for programs/

dialokasikan pada program/kegiatan yang akan

activities that are to be implemented. Subsequently,

dilaksanakan. Selanjutnya Dewan Perwakilan Rakyat

the House of Representatives or Regional Legislative

atau Dewan Perwakilan Rakyat Daerah (DPR/DPRD)

Councils (DPR/DPRD) as the public representatives will

sebagai representasi rakyat/publik akan membahas

discuss and determine the benefits/outcomes gained

dan menetapkan manfaat/hasil yang diperoleh atas

from the program/activity implementation, as well as

pelaksananaan program/kegiatan yang dilakukan

the budget (acquired from tax) as the Government’s

beserta anggarannya (yang diperoleh dari pajak)

performance contract.

sebagai kontrak kinerja Pemerintah. Landasan hukum yang digunakan dalam

The legal bases for the formulation of The


107

SISTEM PENGANGGARAN | THE BUDGETING SYSTEM

penyusunan Anggaran Pendapatan dan Belanja

Indonesian Budget as the main product of the budget

Negara (APBN) yang merupakan produk utama sistem

system are:

anggaran (negara) adalah: 1. Undang-Undang

Dasar

1945

beserta

Amandemennya; 2. Undang-Undang Nomor 17 tahun 2003 tentang

1. The 1945 Constitution of the Republic of Indonesia and its Amendments; 2. Law No. 17 of 2003 regarding State Finance;

Keuangan Negara; 3. Undang-Undang Nomor 1 Tahun 2004 tentang

3. Law No. 1 of 2004 regarding State Treasury;

Perbendaharaan Negara; 4. Undang-Undang No.15 tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab

4. Law No. 15 of 2004 regarding the Auditing of State Finance Management and Accountability;

Keuangan Negara; 5. Undang-Undang No.32 Tahun 2004 tentang Pemerintahan Daerah; 6. Undang-Undang No.33 Tahun 2004 tentang Perimbangan Keuangan Pemerintah Pusat dan

5. Law No. 32 of 2004 regarding Regional Governments; 6. Law No. 33 of 2004 regarding Central and Regional Governments Financial Balance;

Pemerintah Daerah; 7. Peraturan Pemerintah No. 20 tahun 2004 tentang Rencana Kerja Pemerintah;

7. Government Regulation No. 20 of 2004 regarding Government Work Plans;

8. Peraturan Pemerintah No.21 tahun 2004 tentang

8. Government Regulation No. 21 of 2004 regarding

Penyusunan Rencana Kerja dan Anggaran

the Formulation of Work Plan and Budget of

Kementerian Negara/Lembaga.

Ministries/Agencies.

Penerapan sistem penganggaran baru

The implementation of the new budgeting

tersebut sejalan dengan waktu pelaksanaan APBN

system is in line with the term of the Budget

(biasa disebut sebagai tahun anggaran). Semula

implementation (usually called a fiscal year). The fiscal

tahun anggaran dimulai pada tanggal 1 April sampai

year initially ran from 1 April until 31 March of the next

dengan 31 Maret tahun berikutnya, menjadi tanggal

year; it now runs from 1 January until 31 December.

1 Januari sampai dengan 31 Desember. Perubahan

This change is meant to adjust to international practice,

tersebut menyesuaikan dengan praktek internasional

so that Indoesian Budget can be compared to those of

sehingga APBN kita dapat dibandingkan dengan

other countries.

negara-negara lainnya. Tulisan dan uraian berikut ini memfokuskan

108


The following paper and description will


pada

sistem

focus on the implementation and development of

penganggaran pada Pemerintah Pusat. Mengapa?

the budget system in Central Government. Why?

Meskipun sistem penganggaran dan prinsip-prinsip

Although the budget system and the principles used

yang digunakan sama antara Pemerintah Pusat

by the Central and Regional Governments are the

dengan Pemerintah Daerah, tetapi penerapan sistem

same, at the operational level, the implementation

penganggaran Pemerintah Daerah pada tataran

of budget systems by Regional Governments is

operasional agak sedikit berbeda1.

somewhat different1.

Pendekatan Penyusunan Anggaran

Approaches in Budget Formulation

Gambaran mengenai sistem penganggaran

The new budget system as previously

baru

penerapan

dan

sebagaimana

pengembangan

uraian

yang

described requires the Government to focus on the

mengharuskan Pemerintah untuk fokus kepada

performances to be achieved, as well as the budget

kinerja yang akan dicapai beserta anggaran yang

allocated for programs/activities that are implemented

dialokasikan pada program/kegiatan dilaksanakan

through the formulation of budget documents. The

melalui

penganggaran.

document commonly known as Work Plan and

Dokumen tersebut lebih dikenal dengan nama

Budget of Ministries/Agencies (RKA-KL) contains

Rencana Kerja dan Anggaran Kementerian Negara/

information on policy and the budget allocation

Lembaga (RKA-KL) yang berisikan informasi kebijakan

impact for the society. The information set forth in the

beserta dampak alokasi anggarannya bagi masyarakat.

RKA-KL includes:

penyusunan

sebelumnya

dokumen

Informasi yang dinyatakan dalam RKA-KL meliputi: a. Penjabaran

kebijakan

K/L

dalam

rangka

a. An explanation of K/L policy in regard to the

pencapaian hasil yang terukur sesuai misinya

achievement of measurable outcomes in

dalam bentuk program;

accordance with their respecitve missions in the form of programs;

b. Keluaran

kegiatan

tahunan

yang

akan

b. Annual activities to be implemented as a part

1. Dasar hukum perencanaan penganggaran berupa UU No.17 tahun 2003 digunakan sebagai pedoman bagi pengelolaan keuangan Negara baik Pemerintah Pusat maupun Pemerintah Daerah. Pada tataran operasional Pemerintah Pusat (dalam hal ini K/L) menggunakan pedoman Peraturan Menteri Keuangan tentang Penyusunan dan Penelaahan RKA-KL. Sedangkan Pemerintah Daerah berpedoman pada Peraturan Menteri Dalam Negeri.

1 The legal basis of budgeting planning, which is Law No. 17 of 2003, is used as guideline in the state financial management, both by central and regional governments. In operational terms, the Central Government (in this case K/L) uses the guidelines of the Regulation of the Minister of Finance regarding RKA-KL Formulation and Review, while the Regional Government is guided by a Regulation of the Minister of Home Affairs.


109


dilaksanakan sebagai bagian pencapaian sasaran

of the achievement of program measured

terukur program;

objectives;

c. Sumber daya yang dibutuhkan untuk melaksakan

c. Resources needed to implement the activity.

kegiatan. Penyusunan dokumen RKA-KL tersebut

The formulation of the RKA-KL document

menggunakan pendekatan penganggaran terpadu,

uses a unified budgeting approach, Medium-Term

penganggaran dalam Kerangka Pengeluaran Jangka

Expenditure Framework (MTEF) budgeting, and

Menengah (KPJM) dan Penganggaran Berbasis Kinerja

Performance-Based Budgeting (PBB).

(PBK).

Penganggaran Terpadu

Unified Budgeting

Penganggaran terpadu adalah penyusunan rencana

keuangan

tahunan

yang

Unified budgeting is the formulation of an

dilakukan

annual financial plan that is carried out in integrated

secara terintegrasi untuk seluruh jenis belanja

manner for all types of expenditures, in order to

guna melaksanakan kegiatan pemerintahan yang

implement government activities that are based on

didasarkan pada prinsip pencapaian efisiensi alokasi

the principle of in found allocation efficiency.

dana. Penerapan anggaran terpadu dilakukan

Unified budgeting is carried out by integrating

dengan mengintegrasikan anggaran rutin dan

the routine and development budgets during the

anggaran pembangunan sebagai tahapan awal yang

initial stage, which is a part of the long-term effort

merupakan bagian dari upaya jangka panjang untuk

to make the budget more performance-oriented. The

membawa penganggaran menjadi lebih berorientasi

integration aspect is also closely related to program/

kepada kinerja. Aspek keterpaduan juga terkait erat

activity planning, as set forth in the Government Work

dengan perencanaan program/kegiatan sebagaimana

Plan (RKP).

tertuang dalam Rencana Kerja Pemerintah (RKP). Berdasarkan hal tersebut dapat disimpulkan

Based on this, it can be concluded that the

bahwa pendekatan penganggaran terpadu merupakan

unified budgeting approach is the prerequisite for

prasyarat penerapan penganggaran berbasis kinerja.

the application of performance-based budgeting.

Oleh karena itu pada saat penyusunan rencana kerja,

Therefore, in the formulation of work plans, K/Ls must

K/L harus memperhatikan:

consider:

1. Keterpaduan pengelola kegiatan;

1. Integrated Management of activities;

2. Keterpaduan jenis belanja dalam satu kegiatan;

2. Integration of types of expenditure under one

110



single activity; 3. Keterpaduan antar program/ kegiatan sesuai

3. Integration of programs/activities in line with the

fungsi dari suatu K/L;

function of a K/L;

4. Keterpaduan program / kegiatan antar K/L; 5. Keterpaduan

program/kegiatan

baik

4. Integration of programs/activities between K/Ls; antar

5. Integration of programs/activities either between

pemerintah daerah maupun pemerintah pusat.

regional governments or between regional governments and the central government.

Penerapan

pendekatan

penganggaran

The application of the unified budgeting

terpadu dalam penyusunan anggaran (RKA-KL)

approach in the budget formulation (RKA-KL) is meant

hendak mewujudkan keterpaduan program/kegiatan,

to result in the integration of programs/activities,

jenis belanja, dan pengelola anggaran. Tujuannya

type of expenditures, and budget management.

agar terwujud efisiensi anggaran, karena tidak ada

The purpose is to realize budget efficiency, as there

duplikasi pendanaan pada program/kegiatan dan

will be no funding duplication in programs/activities

duplikasi kepentingan antara pengelola anggaran

or duplication of interest among budget managers,

sebagaimana terjadi pada masa sebelum tahun

as was the case in the period before the 2005 fiscal

anggaran 2005. Perbedaan wujud penerapan antara

year. The differences between the implementation of

penganggaran terpisah (dual budgeting) dengan

dual budgeting and unified budgeting are shown in

penganggaran terpadu (unified budget) sebagaimana

Diagram 1.

Diagram 1. Diagram 1. Differences between Dual Budget and Unified Budget DUAL BUDGET

1

Head of Office (Routine Budget)

UNIFIED BUDGET

1

Head of Office / KPA

Program Activity Activity Sectoral Approach

Program - Basic Activity - Supporting Activity

Head of Project (Development Budget)

Institutional Functional Approach

Program

Activity - Basic Activity Salary Payment Office Operational & Maintenance Activity National Priority Supporting

Project – National Priority 2

MAK Routine Budget - Personnel Expenditure - Goods Expenditure - Other Expenditure - Travel Expenditure

2

MAK : there is no utilization overlapping between one MAK and the other.

MAK Development Budget Capital Expenditure


111


Penganggaran dalam Kerangka Pengeluaran Jangka

Medium-Term Expenditure Framework (MTEF)

Menengah (KPJM) Kerangka pengeluaran jangka menengah

The Medium-term expenditure framework is

adalah pendekatan penganggaran berdasarkan

a policy-based budgeting approach where the policy

kebijakan, dengan pengambilan keputusan terhadap

decision are made within the perspective of more than

kebijakan tersebut dilakukan dalam perspektif lebih

one fiscal year, by considering the cost implication of

dari satu tahun anggaran, dengan mempertimbangkan

the decision in the following years as set forth in the

implikasi biaya keputusan yang bersangkutan pada

forward estimates.

tahun berikutnya yang dituangkan dalam prakiraan maju. Pengertian

KPJM

tersebut

di

atas

The above definition of MTEF shows that there

menunjukkan bahwa ada 2 (dua) hal pokok terkait

are 2 (two) main issues related to its implementation:

dengan penerapannya: kredibiltas kebijakan yang

high policy credibility; and reliable fiscal policy. High

tinggi; dan kebijakan fiskal yang handal. Kredibiltas

policy credibility can be achieved if a K/L has flexibility

kebijakan yang tinggi dapat tercapai apabila K/L

in determining its policy and priorities and the same

mempunyai fleksibilitas dalam penentuan kebijakan

time, information regarding available resources.

dan prioritasnya. Pada saat yang bersamaan K/

Information on the resource availability is meant to

L mempunyai informasi mengenai sumber daya

reduce uncertainty in terms of the provision of funds

yang tersedia. Informasi atas ketersediaan sumber

in the future, and to finance various new policies

daya tersebut dimaksudkan untuk mengurangi

by taking into account the implication of the new

ketidakpastian penyediaan dana di masa yang akan

policies on fiscal sustainability. Hence, a K/L can focus

datang, serta untuk membiayai berbagai kebijakan

on policies that can be financed, and in the end fiscal

baru dengan memperhitungkan implikasi kebijakan

discipline can be maintained. The ideal illustration of

baru terhadap kesinambungan fiskal. Dengan

the implementation of MTEF is shown in Diagram 2.

demikian K/L dapat memusatkan perhatian pada kebijakan yang dapat dibiayai, dan pada akhirnya disiplin fiskal terjaga. Gambaran ideal penerapan KPJM dimaksud sebagaimana Diagram 2. Dengan kata lain bahwa tujuan penerapan

In other words, the purposes of applying

KPJM dalam penyusunan anggaran adalah:

MTEF to budget formulation are:

1. Meningkatkan keseimbangan

makroekonomi

1. To improve fiscal discipline and sustainability

dengan mengembangkan kerangka ketersediaan

by developing a consistent and realistic fund

112



dana yang konsisten dan realistis;

availability framework;

2. Memperbaiki alokasi pendanaan sesuai dengan

2. To improve allocation of funds in line with the

prioritas yang hendak dicapai;

priorities to be achieved;

3. 1. Meningkatkan kepastian akan alokasi 3. To enhance the certainty of allocations for multiyear To enhance the macroeconomic balance atas by developing a consistent and realistic kebutuhan yang bersifat multiyears;

needs;

fund availability framework;

4. Memberi hard budget constraint untuk belanja.

4. To

provide

hard

budget

constrains

for

2. To improve fund allocation in line with the priorities toexpenditures. be achieved;

3. To enhance the certainty of allocations for multiyear needs;

Diagram 2. Kerangka Ideal Penerapan KPJM

Diagram

2.

Ideal

Framework

of

MTEF

4. To provide hard budget constrains for expenditures.Implementation

Diagram 2. Ideal Framework of MTEF Implementation 20 years

Long Term Development Plan 1)

5 tyears

RPJM

2)

Renstra

KL

3)

KPJM 3)

1)

RKP

2) RK

-KL

4)

1 tyears

a c h i e v e

5)

RKA -KL (APBN) 1)

Program

1)

Activity Kegiatn

5)

Output

“Performance 1) : Translated

2) : Summarized

3) : Indication of Founding

National Visi Nasional Vision

t o

5)

1)

Vision Visi of Presiden The President

Outcome

-based budget”

4) : Certainty of Funding

5) : Obtain

6) : Forward Projection

Below is a description of the successful application of MTEF `in 2 (two) countries in supporting discipline, which in turn supports fiscalis sustainability. Berikut ini diuraikanfiscal keberhasilan penerapan Below a description of the successful After application MTEF in its budgeting process,application Sweden underwent KPJM di the 2 (dua) negara ofdalam mendukung disiplin of MTEFsignificant `in 2 (two) countries in fiskal yang inpada mendukung adanyaInitially supporting fiscal changes termsgilirannya of expenditure budget deficit. the deficit wasdiscipline, 10.8% of which the in turn supports kesinambungan fiskal (fiscalinsustainability). Defisit a surplus fiscal sustainability. After British the application of MTEF in Gross Domestic Product 1994; it then became of 4.8% in 2001.

government investment underwent a significant increase from 20 billion pounds in 1997 to 31 billion pounds in 2003 after the application of MTEF2. Performance-Based Budgeting (PBB)


113


anggaran belanja negara Swedia setelah penerapan

the budget process, Sweden underwent significant

KPJM dalam proses penganggarannya mengalami

changes in terms of expenditure budget deficit.

perubahan yang mendasar (significant), semula defisit

Initially in 1994 the deficit was 10.8% of the Gross

10,8 % dari Product Domestic Bruto pada tahun 1994,

Domestic Product in 2001; it then became a surplus of

menjadi surplus 4,8 % pada tahun 2001. Investasi

4.8%. In Britain government investment underwent

pemerintah Inggris mengalami peningkatan secara

a significant increase from 20 billion pounds in 1997

significant dari 20 miliar pounds pada tahun 1997,

to 31 billion pounds in 2003 after the application of

menjadi 31 miliar pounds pada tahun 2003 setelah

MTEF2.

penerapan KPJM2.

Penganggaran Berbasis Kinerja (PBK)

Performance-Based Budgeting (PBB)

Penganggaran berbasis kinerja merupakan

Performance-based budgeting is a budget

konsep penyusunan anggaran yang memperhatikan

formulation concept that considers the linkage

keterkaitan antara pendanaan dengan keluaran

between funding and the expected outputs and

dan hasil yang diharapkan, termasuk efisiensi dalam

outcomes, including efficiency in the achievement of

pencapaian hasil dan keluaran tersebut.

outcomes and outputs.

Penyusunan anggaran berbasis kinerja

The formulation of a performance-based

memerlukan adanya indikator kinerja, standar biaya

budget requires performance indicators, cost standards

dan evaluasi kinerja dari setiap program dan jenis

and a performance evaluation of every program and \

kegiatan. Indikator kinerja merupakan uraian ringkas

activity. A performance indicator is a brief description

yang menggambarkan suatu kinerja yang akan diukur

illustrating a performance to be measured in the

terhadap pelaksanaan suatu program/kegiatan.

implementation of a program/activity. A cost standard

Standar biaya merupakan harga per satuan keluaran

is the price per output unit that is used as a tool

atau kegiatan yang digunakan sebagai alat ukur

to measure efficiency. Meanwhile, performance

efisiensi. Sedangkan evaluasi kinerja merupakan alat

evaluation is a measuring device to see whether or not

ukur untuk melihat apakah suatu strategi, program/

a planned strategy or program/activity has succeeded/

kegiatan yang direncanakan berhasil/gagal dalam

failed in achieving the stated goals.

mencapai tujuan yang telah ditentukan.

2

Buku Reformasi Sistem Penganggaran : Konsep dan Implementasi 2005 – 2007 (2006) , Direktorat Jenderal Anggaran, keterangan catatan kaki no. 19 dan 20, halaman 45.

114


2 Reformasi Sistem Penganggaran: Konsep dan Implementasi 2005 – 2007 (2006) , Directorate General of Budgeting, footnotes No. 19 and 20, page 45.


Penetapan suatu indikator kinerja harus jelas

The determination of a performance

(clear), sejalan dengan pencapaian tujuan organisasi,

indicator must be clear, in line with the achievement

tersedia biayanya, mempunyai dasar yang cukup atau

of organizational goals, funds must be available

argumentasi untuk ditetapkan (adequate), dan dapat

as well as an adequate basis or foundation, and its

dimonitor keberhasilannya. Penyusunan anggaran

success can be monitored. Budget formulation that

yang mengacu kepada indikator kinerja dicerminkan

refers to a performance indicator is reflected in a

dalam satuan keluaran yang terukur. Pendekatan ini

measurable output unit. This approach emphasizes

menekankan bahwa program dan kegiatan K/L harus

that K/L programs and activities must be directed

diarahkan untuk mencapai hasil dan keluaran yang

towards achieving the stated output and outcome in

telah ditetapkan sesuai dengan RKP.

accordance with the RKP.

Perumusan dan penetapan indikator kinerja

The formulation and determination of

merupakan suatu hal yang penting sebagai bagian

performance indicators is important as a part of

dari informasi kinerja yang disampaikan Pemerintah

the performance information presented by the

kepada DPR/DPRD. DPR/DPRD sebagai representasi

Government to the DPR/DPRD. The DPR/DPRD as

rakyat dapat mencermati apakah uang yang berasal

public representatives can examine whether the public

dari publik telah digunakan oleh Pemerintah secara

funds have been effectively and efficiently utilized by

efektif dan efisien untuk kepentingan publik.

the Government in the interest of the public.

Capaian suatu indikator kinerja yang telah

The realization of a performance indicator

ditetapkan perlu dievaluasi realisasinya. Evaluasi

must be evaluated. In addition to being a tool to

kinerja disamping sebagai alat (tools) untuk melihat

assess the success of a program/activity, performance

keberhasilan program/kegiatan, juga dimaksudkan

evaluation is also meant as a source of information

sebagai sumber informasi untuk memperbaiki

to improve the formulation of performance indicators

perumusan indikator kinerja dan target pada masa

and targets in the future.

yang akan datang. Dalam rangka efisiensi belanja, penerapan penganggaran

metode

budgeting also needs to determine the method of cost

perhitungan biaya untuk masing-masing unit keluaran

calculation for every output unit and to take common

dan memperhitungkan biaya bersama (common

costs3 into account. The result of this is a cost standard

cost)3. Hasilnya merupakan standar biaya yang

that is used to estimate the budget allocation needed

suatu biaya yang diakibatkan oleh pemanfaatan fasilitas secara bersama untuk menghasilkan beberapa keluaran

3 A cost resulting from the joint utilization of a facility to produce several outputs

3

perlu

menentukan

With the respect to expenditure efficiency,


115


digunakan untuk memperkirakan alokasi anggaran yang diperlukan oleh suatu program/kegiatan. Wujud penerapan penganggaran berbasis kinerja dilakukan melalui langkah atau kondisi:

by a program/activity. The implementation of performance-based budgeting is carried out through the following steps or conditions: 1. Prioritizing the achievement of outputs and

1. Mengutamakan upaya pencapaian hasil kerja (output) dan dampak (outcome);

outcomes 2. Having certain objective to be achieved;

2. Adanya sasaran tertentu yang hendak dicapai; 3. Adanya keterkaitan output kegiatan dan sasaran program (cascade); dan

3. Having a linkage between activity output and program objective (cascade); and 4. Having clearlines of accountability in terms of

4. Adanya kepastian penanggung jawab keberhasilan

persons in charge for the success of a program.

suatu program. The ideal illustration of appliying PBB to the budget Gambaran ideal penerapan PBK dalam penganggaran

process is seen through the existence of a close

terlihat adanya keterkaitan yang erat antara target

linkage between target performance (in the form

kinerja (terwujud dalam bentuk indikator kinerja,

of performance indicators, outcome and output)

outcome, dan output) dengan alokasi anggarannya,

the budget allocation, and person in charge of the

serta

program/activity, as shown in Diagram 3.

penanggung

jawab

program/kegiatan,

sebagaimana Diagram 3.

Klasifikasi Anggaran

Budget Classification

Penyusunan anggaran yang dilakukan oleh K/

In addition to using the budgeting approaches

L dalam dokumen RKA-KL disamping menggunakan

as described above, the budget formulation carried

pendekatan penganggaran sebagaimana uraian

out by a K/L in the RKA-KL document also uses

tersebut di atas, juga menggunakan klasifikasi

budget classifications. The budget classifications are:

anggaran. Klasifikasi anggaran yang digunakan

classification by function, by organization and by type

adalah klasifikasi menurut fungsi, organisasi, dan jenis

of expenditure.

belanja. Klasifikasi Menurut Organisasi Klasifikasi

merupakan

Classification by organization is classification

pengelompokan alokasi anggaran belanja sesuai

of expenditure budget allocations in line with the

116

organisasi

Classification by Organization



Diagram 3. Performance and Budget

PBB : Performance and Budget Link MINISTRIES/ AGENCIES

NATIONAL LEVEL

PROGRAM

PERFORMANCE TARGET TOTAL Rp

PRIORITIES

NATIONAL PERFORMANCE INDICATOR

ECHELON I

PERFORMANCE INDICATOR TOTAL Rp

PERFORMANCE TARGET

PRIORITIES FOCUS

TOTAL Rp

ECHELON II / WORK UNIT

· Function and Sub Function; · Priorities on Non-priorities.

NATIONAL PERFORMANCE INCATOR

PRIORITIES ACTIVITIES OUTPUT AND VOLUME OUTPUT

TOTAL Rp PERFORMANCE INDICATOR

PRIORITIES ACTIVITIES

ACTIVITIES BASED ON TASK AND FINCTION

OUTPUT AND VOLUME OUTPUT

TOTAL Rp PERFORMANCE INDICATOR

dengan struktur organisasi Kementerian Negara/

organizational structure of Ministries/Agencies (K/Ls).

Lembaga (K/L). Tentunya, tingkatan organisasi ini

The organizational level is the K/L that is established

adalah K/L yang dibentuk untuk melaksanakan tugas

to undertake certain duties based on the 1945

tertentu berdasarkan UUD 1945 dan peraturan

Constitution and applicable laws and regulations. A

perundangan yang berlaku. Suatu K/L bisa terdiri dari

K/L may consist of organizational units (Echelon I Units).

unit-unit organisasi (Unit Eselon I) yang merupakan

Such an organizational unit is supported by work units

bagian dari suatu K/L. Unit organisasi ini didukung

that are responsible for undertaking activities from the

oleh satuan kerja (Satker) yang bertanggungjawab

Echelon I unit’s program or Government policy, and

melaksanakan kegiatan dari program unit eselon

which function as Authorized Budget Users (Kuasa

I atau kebijakan Pemerintah dan berfungsi sebagai

Pengguna Anggaran).

Kuasa Pengguna Anggaran.

The classification of budget expenditures

Klasifikasi anggaran belanja berdasarkan

by organization is called a Budget Account (Bagian

organisasi menurut K/L disebut Bagian Anggaran (BA)

Anggaran – BA) that can be divided into 2 (two)

yang dapat dibagi dalam 2 (dua) kelompok. Pertama,

groups. First is the K/L Budget Portion, hereinafter

Bagian Anggaran K/L yang selanjutnya disebut BA-KL

referred to as BA-KL, which is a group of budget

adalah kelompok alokasi anggaran yang dikuasakan

allocations that are authorized to the Minister/Head of


117


kepada Menteri/Pimpinan Lembaga selaku Pengguna

an Agency as the Budget User. Second is the General

Anggaran. Kedua,

Bagian Anggaran Bendahara

Treasurer Budget Portion, hereinafter referred to as

Umum Negara, yang selanjutnya disebut BA-BUN

BA-BUN, which is a group of budget allocations that

adalah kelompok alokasi anggaran yang dikelola oleh

are managed by the Minister of Finance as the Fiscal

Menteri Keuangan selaku Pengelola Fiskal.

Administrator.

Sedangkan yang dimaksud dengan unit

K/L organizational unit as described above

organisasi pada K/L sebagaimana uraian tersebut di

is an Echelon I Unit responsible for the achievement

atas adalah Unit Eselon I yang bertanggung jawab

of program objectives/outcomes and for coordinating

atas pencapaian sasaran program/hasil (outcome) dan

activity implementation done by work units.

pengkoordinasian atas pelaksanaan kegiatan oleh satuan kerja. Klasifikasi Menurut Fungsi

Classification by Function

Klasifikasi anggaran menurut fungsi merinci

Budget classification by function details

anggaran belanja menurut fungsi dan sub fungsi

budget expenditures by function and sub-function as

sebagai berikut:

follows:

1. Fungsi

1. Function

Fungsi adalah perwujudan tugas kepemerintahan

Function is a materialization of governmental

di bidang tertentu yang dilaksanakan dalam

duties in certain fields that are carried out in

rangka mencapai tujuan pembangunan nasional.

order to achieve national development goals.

Klasifikasi fungsi yang digunakan dalam APBN

Classification by function in The Indonesian

dibagi dalam 11 (sebelas) fungsi.

Budget is divided into 11 (eleven) functions.

2. Subfungsi

2. Sub-function

Sub fungsi merupakan penjabaran lebih lanjut

Sub-function is a further detailing of function and

dari fungsi dan terinci ke dalam 79 (tujuh puluh

is divided into 79 (seventy nine) sub-functions.

sembilan) sub fungsi. Penerapan

fungsi

The application of classification by function is

tersebut dikaitkan dengan program-program yang

linked to a programs that will be implemented by K/Ls

dilaksanakan oleh K/L sesuai dengan tugas pokoknya.

in line with their main duties. A program supports one

Suatu program mendukung salah satu fungsi/

of the functions/sub-functions and such program can

subfungsi dan program dimaksud dapat dilaksanakan

be implemented concurrently by several K/Ls.

118

klasifikasi

menurut



sekaligus oleh beberapa K/L. Program adalah penjabaran kebijakan K/L

A Program is a classification of K/L policy in

di bidang tertentu yang dilaksanakan dalam bentuk

certain fields that is implemented in the form of one

upaya yang berisi satu atau beberapa kegiatan dengan

or several activities, by using the available resources to

menggunakan sumber daya yang disediakan untuk

achieve measurable outcomes in line with its mission,

mecapai hasil yang terukur sesuai dengan misinya

and which is carried out by an institution or society

yang dilaksanakan instansi atau masyarakat dalam

in coordination with the concerned K/L. Therefore,

koordinasi K/L yang bersangkutan. Dengan demikian,

a program description must clearly show the linkage

rumusan program harus secara jelas menunjukkan

with the underlying policy, and must have clear

keterkaitan dengan kebijakan yang mendasarinya,

and measurable performance objectives in order to

memiliki sasaran kinerja yang jelas dan terukur untuk

support the achievement of policy goals. A program

mendukung upaya pencapaian tujuan kebijakan yang

can be further detailed in the form of activities.

bersangkutan. Suatu program dijabarkan lebih lanjut dalam bentuk kegiatan. Kegiatan adalah bagian dari program yang

An Activity is a part of a program that is

dilaksanakan oleh satu atau beberapa satuan kerja

carried out by one or several work units as part of

sebagai bagaian dari pencapaian sasaran terukur pada

the achievement of the measurable objectives of

suatu program yang terdiri dari sekumpulan tindakan

a program, which consists of a number of resource

pengerahan sumber daya baik yang berupa personil

deployment actions, whether in terms of personnel

(sumber daya manusia), barang, modal termasuk

(human resource), goods, capital including equipment

peralatan dan teknologi, dana, atau kombinasi dari

and technology, funds, or a combination of some or

beberapa atau semua jenis sumber daya tersebut

all types of resources as input to produce output in the

sebagai masukan (input) untuk menghasilkan keluaran

form of goods/services.

(output) dalam bentuk barang/jasa. Klasifikasi Ekonomi (Jenis Belanja)

Economic Classification (Type of Expenditure)

Klasifikasi ekonomi atau jenis belanja

Economic classification or type of expenditure

digunakan dalam dokumen penganggaran baik dalam

is used in budgeting documents, whether in budget

proses penyusunan anggaran, pelaksanan anggaran,

formulation, budget implementation or in budget

dan

anggaran.

reporting/accountability. However, the use of type

Namun penggunaan jenis belanja dalam dokumen

of expenditure in those documents has different

tersebut mempunyai tujuan berbeda. Dalam kaitan

purposes. In relation to the budget formulation

pertangungjawaban/pelaporan


119


proses penyusunan anggaran tujuan penggunaan

process, the purpose of using type of expenditure

jenis belanja ini dimaksudkan untuk mengetahui

is to find out the distribution of budget allocations

pendistribusian alokasi anggaran kedalam jenis–jenis

according to types of expenditure.

belanja. Dalam penyusunan anggaran (RKA-KL)

In budget formulation (RKA-KL), the use of

penggunaan jenis belanja mengacu pada Peraturan

type of expenditure refers to the Regulation of the

Menteri Keuangan (PMK) mengenai Bagan Akun

Minister of Finance regarding the Chart of Accounts

Standar (BAS) dengan penjelasan teknis pada Buletin

(Bagan Akun Standar/BAS) with technical explanation

Teknis Komite Standar Akuntansi Pemerintah (KSAP).

in the Technical Bulletin of the Government Accounting Standard Committee (Komite Standar Akuntansi Pemerintah - KSAP).

Jenis-jenis belanja yang digunakan dalam

Types of expenditure used in the RKA-KL

penyusunan RKA-KL adalah berikut: Belanja Pegawai,

formulation are as follows: Personnel Expenditures,

Belanja Barang, Belanja Modal, Bunga Utang, Subsidi,

Goods Expenditures, Capital Expenditures, Loan

Bantuan sosial, Hibah, dan Belanja lain-lain.

Interest, Subsidies, Social Assistance, Grants, and Other Expenditures.

Proses Penganggaran Penyusunan Proses penyusunan APBN, sebagaimana

Budgeting Process Formulation The budgeting process, as shown in Figure 1,

terlihat dalam diagram 1, adalah sebagai berikut:

is explained as follows:

1. Menteri Perencanaan dan Menteri Keuangan

1. The Minister of Planning and the Minister of

menetapkan Surat Edaran Bersama (SEB)

Finance will issue a Joint Circular regarding

tentang Pagu Indikatif, yang merupakan ancar-

Indicative Ceilings, which is an estimation of K/L

ancar pagu anggaran K/L untuk setiap program

budget ceilings for each program, as a reference

sebagai acuan dalam penyusunan rencana kerja

in the formulation of K/L work plans. Based on

K/L. Berdasarkan prioritas pembangunan dan

the national priorities and the indicative ceilings,

pagu indikatif, Kementerian Negara/Lembaga

Ministries/Agencies will set the work plans for the

menyusun rencana kerja untuk tahun anggaran

following fiscal year.

berikutnya. 2. Berdasarkan hasil pembahasan antara Pemerintah

2. Based on the result of discussions between the

dengan DPR terhadap pokok-pokok kebijakan

Government and the House of Representatives

fiskal, kerangka ekonomi makro, dan RKP

regarding fiscal policy principles, macro economy

120



Menteri Keuangan menetapkan Surat Edaran (SE)

and RKP, the Ministry of Finance will establish a

pagu sementara yang berisikan pagu anggaran

Circular of Temporary Ceilings containing budget

tiap program untuk masing-masing kementerian

ceilings for every program for each respective

negara/lembaga.

ministry/agency.

Diagram 1. Proses Penyusunan APBN

Diagram 1. Process of Budget Formulation

FIGURE OF FORMULATION PROCESS FOR WORK PLAN AND BUDGETS OF LINE MINISTRIES/ AGENCIES JANUARY – APRIL

Discussion on Fiscal Policy Principles & Government Work Plan (RKP)

HOUSE OF REPRESENTATIVES

(4)

PLANNING MINISTRIES

FINANCIAL MINISTRIES

Local Government

(9)

DISCUSSION ON PROPOSED

LAW OF STATE BUDGET (11)

(7) FINANCIAL NOTE AND OF STATE BUDGET DRAFT AND ATTACHMENT

PRESIDENTIAL DECREE ON THE STATE BUDGET DETAIL

EXAMINATION TO COMPARE WITH RKP

AS THE PROGRAM PRIORITY AND INDICATIVE CEILING

(1) Line Ministries/ Agencies

(8)

Discussion on RKA-KL

General Policy and Budget Priority

CABINET/ PRESIDENT

SEPTEMBER - DECEMBER

MAY-AUGUST

Strategic Plan of Line Ministries KL

Work Plan of Line Ministries

(6) STATE BUDGET DRAFT (RKAKL COMPILATION)

(2) AS THE TEMPORARY CEILING

(5) EXAMINATION OF CONSISTENCY WITH BUDGET PRIORITY

(10) DRAFT OF PRESIDENTIA L DECREE ON STATE BUDGET DETAIL

(12)

(3)

RKA-KL

3. Setelah menerima keputusan mengenai pagu

CONCEPT OF BUDGET IMPLEMENTATION DOCUMENT

(13)

APPROVAL

(14)

BUDGET IMPLEMENTATION DOCUMENT

3. After receiving the decision on temporary ceilings

3. sementara After receiving the Menteri decisionKeuangan on temporarythrough ceilings through Circular of inthe melalui SE the Circular of thethe Minister of Finance Minister of Finance mid-June, the state ministries/agencies formulate the RKApada pertengahan bulan inJuni, Kementerian mid-June, the ministries/agencies formulate the Negara/Lembaga RKA-KL Work denganPlan as RKA-KL, using theand Government Plan as a KL, using themenyusun Government a guideline taking Work the following berpedoman Rencana Kerja Pemerintah guideline and taking the following approach: approach: pada (a) Medium-Term Expenditure Framework; (b) Unified Budget; and(a)(c) dan menggunakan pendekatan: (a) Kerangka Medium-Term Expenditure Framework; (b) Unified

Performance-based Budgeting.

Pengeluaran Jangka Menengah; (b) Penganggaran

Budget; and (c) Performance-based Budgeting.

The work will consist ofKinerja. the vision, missions, objectives, Terpadu; dan (c)plan Penganggaran Berbasis The work plan will consist policies, of the vision,programs, missions, expected outcomes, activities and planned outputs. Meanwhile, the budget will indicate the cost for each program and activity, which will be specified by type of expenditure, forward estimates for the following year, and the sources and target of state ministry’s/agency’s revenues.


121

4. The K/Ls will discuss the RKA-KL together with the related commissions in the


Dalam rencana kerja diuraikan visi, misi, tujuan,

objectives, policies, programs, expected outcomes,

kebijakan, program, hasil yang diharapkan,

activities and planned outputs. Meanwhile, the

kegiatan dan keluaran yang direncanakan.

budget will indicate the cost for each program

Sedangkan di dalam anggaran diuraikan biaya

and activity, which will be specified by type of

untuk masing-masing program dan kegiatan

expenditure, forward estimates for the following

serta dirinci menurut jenis belanja, prakiraan maju

year, and the sources and target of ministry’s/

untuk tahun berikutnya serta sumber dan target

agency’s revenues.

pendapatan K/L yang bersangkutan. 4. K/L membahas RKA-KL bersama-sama dengan

4. The K/Ls will discuss the RKA-KL together with

komisi terkait DPR dan hasilnya disampaikan

the related commissions in the DPR, and the

kepada Kementerian Keuangan dan Kementerian

result will be submitted to the Ministry of Finance

Perencanaan selambat-lambatnya pada bulan

and the Ministry of Planning by July at the latest.

Juli. 5. KementerianKeuanganakanmenelaahkesesuaian

5. The Ministry of Finance will examine whether the

antara RKA-KL hasil pembahasan bersama

RKA-KL, which is the discussion result with the

DPR dengan Surat Edaran Menteri Keuangan

DPR, is in line with the Circular of the Ministry

tentang Pagu Sementara, Prakiraan Maju yang

of Finance regarding Temporary Ceilings, the

telah disetujui tahun anggaran sebelumnya dan

Forward Estimates that have been approved

standar biaya yang telah ditetapkan. Sedangkan

in the previous fiscal year, and the stated cost

Kementerian

menelaah

standards. Meanwhile, the Ministry of Planning

kesesuaian antara RKA-KL hasil pembahasan

will examine whether the RKA-KL, which is the

bersama DPR dengan RKP.

discussion result with the DPR, is in line with the

Perencanaan

akan

RKP. 6. Kementerian Keuangan selanjutnya menghimpun

6. The Ministry of Finance will then compile the

RKA-KL yang telah di telaah dan digunakan

RKA-KL that has been reviewed and will be used

sebagai Lampiran RAPBN.

as Appendix to the Proposed Budget.

7. Sidang Kabinet membahas Lampiran RAPBN

7. The Cabinet Meeting will discuss the Appendix

bersama-sama dengan Nota Keuangan dan

to the Proposed Budget along with the Financial

RAPBN.

Note and the Proposed Budget. This stage will be

Tahapan

ini

dilakukan

selambat-

lambatnya pertengahan bulan Agustus. 8. Pemerintah menyampaikan RUU APBN, Nota

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conducted by mid-August at the latest. 8. The Government will submit The Indonesian


Keuangan, dan Lampirannya kepada DPR.

Budget Bill, Financial Note and the Appendixes to

Selanjutnya DPR melaklukan pembahasan RAPBN

the DPR. The DPR will then undertake discussion

dengan Pemerintah.

on the Proposed Budget with the Government.

9. Hasil pembahasan RAPBN adalah ditetapkannya Undang-Undang

APBN

selambat-lambatnya

pada akhir bulan Oktober.

9. The outcome of the discussion on the Proposed Budget is the enactment of Budget Law by the end of October at the latest.

10. Kementerian Keuangan menyusun rancangan

10. The Ministry of Finance formulates the draft of

Peraturan Presiden (Perpres) tentang Rincian

the Presidential Regulation regarding the Details

APBN berdasarkan RKA-KL yang telah disepakati

of The Indonesian Budget, based on the RKA-

DPR untuk diajukan kepada Presiden.

KL that has been approved by the DPR, to be submitted to the President.

11. Presiden menetapkan Perpres tentang Rincian APBN

selambat-lambatnya

akhir

bulan

November.

11. The President stipulates the Presidential Regulation regarding the Details of The Indonesian Budget by the end of November at the latest.

12. K/L menyusun konsep dokumen pelaksanaan

12. The K/Ls formulate the concept of the Budget

anggaran (DIPA) berdasarkan Perpres tentang

Implementation Registration Form (DIPA) based

Rincian APBN dan disampaikan kepada Menteri

on the Presidential Regulation regarding the

Keuangan (c.q. Ditjen Perbendaharaan) selaku

Details of The Indonesian Budget, which is

Bendahara Umum Negara selambat-lambatnya

submitted to the Minister of Finance (c.q. the

minggu kedua bulan Desember .

Directorate General of Treasury) as the Treasurer

13. Menteri Keuangan c.q. Direktur Jenderal Perbendaharaan mengesahkan DIPA selambatlambatnya tanggal 31 Desember. 14. DIPA yang telah disahkan merupakan dokumen pelaksanaan anggaran yang berlaku efektif mulai tanggal 1 Januari.

by the second week of December at the latest. 13. The Minister of Finance c.q. the Directorate General of Treasury approves the DIPA by the 31st of December at the latest. 14. The DIPA, which has been approved, is the budget implementation document that is effective starting on January 1st.

Pelaksanaan Anggaran

Budget Implementation

Undang-Undang No. 17 Tahun 2003

Law No. 17 of 2003 explicitly sets forth

menetapkan secara tegas kewenangan Menteri

the authority of the Minister of Finance as the


123


Keuangan sebagai Chief Financial Officer yang

Chief Financial Officer who has the authority and is

berwenang dan bertanggung jawab atas pengelolaan

responsible for the management of state assets and

asset dan kewajiban Negara, sementara Menteri/

obligations; while the Minister/Head of Agency is

Pimpinan Lembaga merupakan Chief Operational

the Chief Operational Officer who has the authority

Officer yang berwenang dan bertanggung jawab

and is responsible for government implementation in

atas penyelenggaraan pemerintahan sesuai dengan

accordance with duties and functions. In other words,

tugas dan fungsi masing-masing. Dengan kata lain,

there is a separation between administrative authority

ada pemisahan antara pemegang kewenangan

and treasury-related authority.

administratif

dengan pemegang kewenangan

kebendaharaan. Kewenangan

meliputi

Administrative authority consists of: making

tindakan-tindakan

binding commitments or other activity that will

lain yang mengakibatkan terjadinya penerimaan

result in incurring state revenues or expenditures;

dan pengeluaran negara, melakukan pengujian

conducting evaluations and invoicing of bills submitted

dan pembebanan tagihan yang diajukan kepada

to ministries/agencies related to the realization of

kementerian negara/lembaga sehubungan dengan

those commitments; and issuing payment orders or

realisasi perikatan tersebut, serta memerintahkan

collecting revenues arising as a consequence of the

pembayaran atau menagih penerimaan yang timbul

budget implementation.

melakukan

perikatan

administratif atau

sebagai akibat pelaksanaan anggaran. Menteri Keuangan yang juga selaku

The Minister of Finance, who also acts as the

Bendahara Umum Negara dan pejabat lain yang

Treasurer and other officials appointed as Proxies of

ditunjuk sebagai Kuasa Bendahara Umum Negara

the Treasurer are not only authorized in the matter

bukan hanya berwenang dalam hal penerimaan dan

of state revenue and expenditure, but also have the

pengeluaran Negara, namun juga berhak melakukan

right to undertake monitoring and evaluation (monev)

monitoring-evaluasi (monev) terhadap penerimaan

on the revenue and expenditure. The monev report is

dan pengeluaran tersebut. Hasil laporan monev

used as one of the materials in making the financial

digunakan sebagai salah satu bahan pengambilan

management policy.

kebijakan pengelolaan keuangan negara. Pertanggungjawaban

Accountability

UU No. 17 tahun 2003 menetapkan bahwa

Law 17 of 2003 states that the budget

laporan pertanggungjawaban pelaksanaan APBN

implementation accountability report is submitted in

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disampaikan dalam bentuk laporan keuangan yang

the form of a financial report consisting of the budget

terdiri dari laporan realisasi anggaran, neraca, laporan

realization report, balance sheet, cash flow report,

arus kas dan catatan atas laporan keuangan yang

and notes on the financial report, that are formulated

disusun sesuai dengan standar akuntansi pemerintah.

in accordance with the government accounting

Laporan keuangan pemerintah harus memenuhi

standard. The Government financial report must

prinsip-prinsip tepat waktu dan mengikuti standar

meet the principle of timeliness and must follow the

akuntansi pemerintah.

government accounting standard.

Laporan tersebut akan diperiksa oleh Badan

This report will be audited by the Indonesian

Pemeriksa Keuangan dan disampaikan kepada DPR

Audit Board (BPK) and is presented to the DPR within

selambat-lambatnya 6 (enam) bulan setelah tahun

6 (six) months at the latest, after the end of the

anggaran yang bersangkutan berakhir. Hal ini diatur

concerned fiscal year. This is regulated in Law No. 15

dalam UU No. 15/2004, yang menyatakan bahwa

of 2004, which states that in order to realize state

untuk mewujudkan pengelolaan keuangan Negara

financial management in accordance with what is

sesuai dengan yang ditentukan dalam UU No. 17/2003

stipulated in Law No. 17 of 2003 and Law No. 1 of

serta UU No. 1/2004, perlu dilakukan pemeriksaan

2004, an audit must be undertaken by an independent

oleh satu Badan Pemeriksa Keuangan (BPK) yang

and autonomous Indonesian Audit Board (BPK), as set

bebas dan mandiri sebagaimana telah ditetapkan

forth in Article 23(e) of the 1945 Constitution.

dalam pasal 23 (e) UUD 1945. Laporan hasil pemeriksaan BPK disampaikan

The BPK audit report is submitted to the

kepada DPR dan Pemerintah. Dalam hal laporan

DPR and the Government. In regard to the report on

hasil pemeriksaan keuangan, hasil pemeriksaan

financial audit, the result of the audit will be used by

akan digunakan oleh Pemerintah untuk melakukan

the government to make any necessary corrections and

koreksi dan penyesuaian yang diperlukan. Pemerintah

adjustments. The government is given an opportunity

diberi kesempatan untuk menanggapi temuan dan

to respond to the findings and conclusion set forth in

kesimpulan yang dikemukakan dalam laporan. Apabila

the report. In the case that the auditor finds any illegal

pemeriksa menemukan unsur pidana, Undang-

issues, Law No. 15 of 2004 obligates the BPK to report

Undang No. 15/2004 mewajibkan BPK melaporkan

it to the authorities in accordance with the laws and

kepada instansi berwenang sesuai dengan peraturan

regulations.

perundang-undangan. Dalam rangka transparansi dan peningkatan

In regard to transparency and enhancement

partisipasi publik, Undang-Undang menetapkan

of public participation, the Law stipulates that every

bahwa setiap laporan hasil pemeriksaan yang sudah

audit report submitted to the legislative is declared


125


disampaikan kepada lembaga perwakilan, dinyatakan

open to the public.

terbuka untuk umum. Penerapan dan Pengembangan Sistem

Application and Development of the Budgeting

Penganggaran Tahun 2010

System in 2010

Sejalan dengan reformasi Perencanaan dan

In line with Planning and Budgeting reform,

Penganggaran, memasuki TA 2010 telah dilakukan

beginning in the 2010 fiscal year several changes have

beberapa penambahan meliputi :

been made, including:

1. Penerapan Penganggaran Terpadu

1. Implementation of Unified Budgeting

a. Tugas Dekonsentrasi dan Tugas Pembantuan

a. De-concentration and Assistance Duties

Penyusunan RKA-KL berkenaan dengan

Formulation of RKA-KL related to de-

tugas dekonsentrasi dan tugas pembantuan

concentration and assistance duties refers

mengacu pada Peraturan Menteri Keuangan

to the Regulation of Minister of Finance No.

No.156/PMK.07/2008 tentang Pedoman

156/PMk.07/2008 regarding the Guidelines

Pengelolaan Dana Dekonsentrasi dan Dana

on De-Concentration and Assistance Duties

Tugas Pembantuan. Ada hal mendasar

Fund Management. There is a fundamental

yang perlu diperhatikan berkaitan dengan

thing to be considered in relation to the

pengalokasian anggaran dekonsentrasi/tugas

allocation of de-concentration/assistance duty

pembantuan yaitu perlunya mengkaitkan

budget, namely the need to clearly link the

secara jelas kegiatan-kegiatan dalam rangka

activities in regard to de-concentration and

tugas dekonsentrasi dan tugas pembantuan

assistance duties and the duties and functions

dengan tugas-fungsi unit kerja daerah yang

of regional work units that implement the

melaksanakan berdasarkan acuan RKP.

duties based on the RKP reference.

b. Penyusunan RKA-KL khusus untuk Badan

b. The formulation of RKA-KL for Public Service

Layanan Umum (BLU) mengacu pada

Agencies (BLUs) refers in particular to the

Peraturan

No.44/

Regulation of the Minister of Finance No

PMK.05/2009 tentang Rencana Bisnis dan

44/PMK.05/2009 regarding the Business

Anggaran (RBA). Beberapa hal yang perlu

Plan and Budget (RBA). Several matters to

diperhatikan dalam penyusunan anggaran

be considered in the formulation of BLU

BLU antara lain:

budget:

•

•

Menteri

Keuangan

BLU menyusun RBA tahunan dengan mengacu pada strategi bisnis;

126


The BLU formulates annual RBA by referring to business strategy;


•

RBA disusun berdasarkan: Basis kinerja dan

perhitungan

biaya

•

menurut

The RBA is formulated based on: performance

basis

and

accruals

jenis layanannya; kebutuhan dan

orientation, cost calculation based on

kemampuian

yang

the type of service; the revenue need

dari

and capacity estimated to be received

diperkirakan

pendapatan akan

diterima

masyarakat; dan berbasis akrual.

from the society.

c. Mengakomodir penerapan anggaran resposif

c. Accommodating the implementation of

gender. Yang disebut dengan anggaran

a gender-responsive budget. A Gender-

responsif gender adalah anggaran yang

Responsive Budget means a budget that

memberi/mengakomodasi terhadap 2 (dua)

accommodates 2 (two) things:

hal: •

keadilan bagi perempuan dan lakilaki (dengan

•

fairness for women and men (by

mempertimbangkan

considering the role and gender

peran dan hubungan gendernya)

relation) in getting access, benefits

dalam memperoleh akses, manfaat

(from the development program),

(dari

participation in the decision making

program

berpartisispasi

pembangunan), dalam

proses

process and control over resources.

pengambilan keputusan dan kontrol terhadap sumber-sumber daya. •

kesetaraan bagi perempuan dan laki-

•

equality for women and men in terms

laki dalam kesempatan/peluang dalam

of the opportunities in selecting

memilih dan dalam menikmati hasil

and enjoying the outcomes of

pembangunan.

development.

Pada tahun anggaran 2010 terdapat 11

In the 2010 fiscal year there are 11 (eleven)

(sebelas) K/L yang telah melaksanakan ARG

K/Ls that have implemented GRB in some of

pada sebagian alokasi anggarannya.

their budget allocations.

2. Penerapan pengeluaran dengan prespektif jangka menengah (KPJM)

2. Application of the medium-term expenditure framework (MTEF)

KPJM adalah model penganggaran untuk

MTEF is a budgeting model to bridge the policy,

menjembatani antara kebijakan, perencanaan

planning and budgeting. The MTEF model is

dan penganggaran. Model KPJM disusun

formulated as a budget planning instrument to

sebagai instrumen perencanaan penganggaran

achieve certain targets/objectives formulated


127


untuk mencapai suatu target / sasaran tertentu

as measurable performance indicators to be

yang telah dirumuskan sebagai indikator kinerja

achieved within a period of more than one fiscal

terukur yang akan dicapai dalam kurun waktu

year.

yang lebih dari satu tahun anggaran. Mengingat konsep KPJM tersebut akan diterapkan

Considering that the MTEF project will be

mulai Tahun Anggaran 2011 maka, persiapan

implemented starting in the 2011 Fiscal Year,

yang dilakukan dalam rangka implementasinya

the preparations mainly consist of in regard to its

adalah

yang

implementation mapping and categorization of

dilakasanakan dan pemilahan kegiatan. Hal ini

activities. The purpose of this is to classify types of

dimaksudkan agar dapat dikelompokkan jenis

activity based on the medium-term expenditure

kegiatan berdasarkan kerangka pengeluaran

framework, namely: basic activities4; base-line or

jangka menengah, berupa: kegiatan dasar4;

on going activities5, and activities categorized as

kegiatan yang merupakan base line5, dan kegiatan

new initiative activity6.

pemetaan

kegiatan-kegiatan

yang dapat dikategorikan sebagai kegiatan new initiative6. 3. Penganggaran Berbasis Kinerja

3. Performance-Based Budgeting

Dalam rangka penerapan penganggaran berbasis

In regard to the comprehensive implementation

kinerja secara utuh, ada beberapa langkah yang

of performance-based budgeting, there are

telah dilakukan pada tahun anggaran 2010

several steps that have been carried out in the

berupa:

2010 fiscal year, namely:

a. Perumusan program, kegiatan, IKU, outcome,

a. Formulation of programs, activities, Key

IKK, dan pernyataan kinerja berdasarkan

Performance Indicators (KPI), outcomes,

hasil restrukturisasi yang telah dilakukan

Activity Performance Indicators, and output

pada tahun 2009;

statements based on restructuring results

4 Kegiatan ditujukan untuk operasional birokrasi dan berisikan alokasi anggaran gaji dan tunjangan, serta untuk biaya pemeliharaan asset. Alokasi ini tidak didiskusikan dengan DPR tetapi hanya untuk diketahui.

4

5

Kegiatan yang kinerjanya telah disepakati untuk kurun waktu 3 atau 5 tahun dan alokasi anggaran menyertainya sesuai skala prioritas.

5 Activity in which the performance has been agreed for 3 or 5 years, and the budget allocation is based on a priority scale.

6 Kegiatan yang muncul di luar kegiatan yang merupakan base line. Alokasi anggaran kegiatan tersebut sesuai dengan fiscal space yang ada.

6 Activity that is outside of the base line activity. The budget allocation is in accordance with the available fiscal space.

128


Activities that are aimed at bureaucratic operations and contain budget allocations for salaries, allowances, and asset maintenance costs. This allocation is not discussed with the DPR but the DPR is only informed about this allocation.


undertaken in 2009; b.

Workshop dan sosialisasi mengenai restrukturisasi program dan kegiatan;

c. Mempersiapkan aplikasi Renja, Renstra, dan

RKA-KL

bersama

Kementerian

Perencanaan.

Arah Pengembangan Sistem Penganggaran

b. Workshops and socialization regarding program and activity restructuring; c. Preparing the application of the Work Plan, Strategic Plan, and RKA-KL together with the Ministry of Planning.

Direction of Budgeting System Development

Sebagai tindak lanjut dengan terbitnya

As a follow up to the enactment of Law

Undang-Undang Nomor 17 Tahun 2003 tentang

Number 17 of 2003 regarding Public Finance, State

Keuangan Negara, maka pengelolaan Keuangan

Finance management, particularly the budget system,

Negara khususnya sistem penganggaran mengalami

has undergone significant changes. In accordance

perubahan yang sangat mendasar. Sesuai amanah

with the mandate as set forth in Law No. 17 of

yang tertuang dalam UU No. 17 Tahun 2003 di

2003, and in accordance with the best practices and

atas, maka dalam pengelolaan anggaran Negara,

good governance principles in Budget management

Pemerintah diwajibkan untuk menerapkan 3 (tiga)

the Government is obligated to implement 3 (three)

pendekatan yaitu : penganggaran terpadu, kerangka

approaches, namely: unified budgeting, medium-

pengeluaran jangka menengah dan penganggaran

term expenditure framework and performance-based

berbasis kinerja, dan 3 (tiga) klasifikasi anggaran yaitu

budgeting, and 3 (three) classifications, namely:

klasifikasi menurut fungsi, organisasi dan ekonomi

classification by function, by organization and by

atau jenis belanja sesuai dengan prinsip-prinsip best

economic or expenditure. To carry out the mandate,

practices dan good governance. Untuk melaksanakan

there are 3 (three) implementation stages:

amanah dimaksud, ditempuh melalui 3 (tiga) fase tahapan penerapan yaitu : (i) fase I : tahap pengenalan (dilaksanakan dalam kurun waktu 2005 s,.d. 2009); (ii) fase II : tahap pemantapan (dilaksanakan dalam kurun waktu 2010 s.d. 2014); dan (iii) fase III : tahap penyempurnaan (dijadwalkan mulai tahun 2015).

(i) phase I : socialization stage (carried out from 2005 – 2009); (ii) phase II : reinforcement stage (carried out from 2010 - 2014); and (iii) phase III: improvement stage (scheduled to be started in 2015).


129


Momentum

reformasi

The first momentum of budgeting reform was

penganggaran dimulai pada tahun 2005 dengan

initiated in 2005 with the focus of implementing a

focus penerapan Penganggaran Terpadu (unified

Unified Budget, which was carried out by integrating

budget) yakni dengan mengintegrasikan Anggaran

Routine and Development Budgets, unifying budget

Rutin dan Anggaran Pembangunan, menyatukan

documents (which were initially in the form of DIK,

dokumen anggaran (yang semula berupa DIK, DIP,

DIP, SKO) into DIPA and applying budget classification

SKO) menjadi DIPA dan penerapan klasifikasi anggaran

(by function, by organization and by type of

(menurut fungsi, organisasi dan jenis belanja) serta

expenditure) and establishing the Work Unit as the

pembentukan Satuan Kerja sebagai unit pelaksana

executor and clear lines of accountability persons in

dan penanggung jawab kegiatan. Sejalan dengan hal

charge of activities. In line with this, the 2006 DIPA

ini, untuk pertama kalinya DIPA TA 2006 diterbitkan

was first issued before the current fiscal year; thus,

sebelum tahun anggaran berjalan sehingga langsung

it could be used directly at the beginning of the

dapat digunakan pada awal tahun anggaran.

fiscal year. Then, in 2006, the Cost Standard was

Selanjutnya pada tahun 2006, mulai diperkenalkan

introduced in the budget allocation, both the General

Standar Biaya dalam pengalokasian anggaran baik

Cost Standard and the Specific Cost Standard, and

Standar Biaya Umum maupun Standar Biaya Khusus,

the MTEF concept was also introduced. In 2007,

dan pengenalan konsep KPJM. Pada tahun 2007,

there was a synchronization of function/sub-function/

dilaksanakan sinkronisasi penerapan fungsi/subfungsi/

program/activity implementation, starting from the

program/kegiatan mulai dari proses perencanaan

planning process to budgeting process, improvement

sampai dengan penganggaran, menyempurnakan

of IT support in the budgeting process, comparative

dukungan IT dalam proses penganggaran, studi

studies to several countries, introduction of the MTEF

banding ke beberapa negara, memperkenalkan

concept to the DPR, and the improvement of the Cost

konsep KPJM kepada DPR, dan menyempurnakan

Standard. In 2009, a review was undertaken on the

Standar Biaya. Pada tahun 2009 dilaksanakan review

result of implementation over the 5 years of budgeting

terhadap hasil penerapan selama 5 tahun reformasi

reform. Based on the result of the evaluation of

penganggaran. Berdasarkan hasil evaluasi terhadap

the achievements of development programs in the

capaian kinerja program-program pembangunan pada

first phase, and by considering the results of studies

fase yang pertama serta dengan mempertimbangkan

previously conducted, it was then concluded that the

hasil studi yang telah dilaksanakan, maka disimpulkan

implementation of budgeting reform needed to be

penerapan reformasi penganggaran perlu ditingkatkan

improved and developed by improving the system

dan dikembangkan dengan menyempurnakan sistem

through the structuring of the Programs and Activities

melalui penataan Program dan Kegiatan yang akan

to be implemented by each K/L.

130

pertama

pelaksanaan



dilaksanakan oleh setiap K/L. Momentum

kedua

proses

reformasi

The second momentum of the budget

penganggaran dilaksanakan pada tahun 2009 yakni

reform process was implemented in 2009, through

dengan diterbitkannya buku Pedoman Reformasi

the publication of Guidelines on Planning and

Perencanaan dan Penganggaran yang disusun

Budget Reform, which was jointly formulated by

bersama oleh Kementerian Negara Perencanaan

the Ministry of National Planning/Bappenas and the

Nasional/Bappenas dan Kementerian Keuangan.

Ministry of Finance. The reform guidelines explicitly

Dalam buku pedoman reformasi tersebut secara

stated the direction of budget reform in Indonesia,

eksplisit dijelaskan kemana arah pengembangan

its implementation process, and its schedule and

reformasi penganggaran di Indonesia, bagaimana

implementation stages (roadmap).

proses penerapannya termasuk jadwal dan tahapan penerapannya (roadmap). Dengan mengacu pada buku pedoman reformasi di

In reference to the above reform guidelines, several

atas, berbagai kegiatan telah dilaksanakan antara lain :

activities have been carried out, including:

(i)

(i)

penetapan 6 (enam) Kementerian Negara/

determination of 6 (six) Ministries/Agencies as

Lembaga sebagai pilot project untuk penerapan

pilots project for the application of Performance-

Penganggaran Berbasis Kinerja (PBK) dan

Based Budgeting (PBB) and the Medium-Term

Kerangka Pengeluaran Jangka Menengah

Expenditure Framework (MTEF),

(KPJM), (ii)

pelaksanaan restrukturisasi Program dan

(ii)

implementation of Program and Activity

Kegiatan termasuk perumusan Outcome,

restructuring,

Output maupun indikator kinerjanya, dan

of Outcomes, Outputs and performance

including

the

formulation

indicators, and the (iii)

penyusunan format baru RKA-KL dan sistem

(iii)

formulation of a new format of RKA-KL and a

aplikasi RKA-KL yang akan digunakan mulai

RKA-KL application system that will begin to be

tahun anggaran 2011 untuk memfasilitasi

used in the 2011 fiscal year to facilitate the full

penerapan PBK dan KPJM secara penuh untuk

implementation of PBB and MTEF by all K/Ls.

seluruh K/L. Memasuki fase kedua dalam kurun waktu 2010

In the second phase, 2010-2014, reform emphasis is

sampai dengan 2014, fokus penerapan ditekankan

the effort to reinforce the implementation of budget

pada bagaimana upaya untuk pemantapan penerapan

reform while also complying with the mandate of Law

reformasi penganggaran namun tetap sesuai dengan

No. 17 of 2003. In 2010 (until 18 May 2010), several


131


amanah UU No. 17 Tahun 2003. Pada tahun 2010

activities have been conducted, including:

(sampai dengan tanggal 18 Mei 2010), beberapa kegiatan telah dilaksanakan meliputi : (i)

restrukturisasi program dan kegiatan untuk

(i)

program and activity restructuring for all K/

seluruh K/L termasuk rumusan Outcome,

Ls, including the formulation of Outcomes,

Output, indikator kinerja dengan pendekatan

Outputs and performance indicators, using

struktur organisasi dan tugas fungsi masing-

the organizational structure approach and

masing unit organisasi secara spesifik.

the duties and specific functions of every organizational unit.

(ii)

(iii)

(iv)

Penetapan pagu APBN jangka menengah,

(ii)

Determination of medium-term Indonesian

diikuti penetapan pagu K/L dalam jangka

Budget ceilings, followed by the determination

menengah.

of medium-term K/L ceilings.

Penerapan reward and punishment system

(iii)

Application of a reward and punishment system,

khususnya berkaitan dengan pelaksanaan

particularly related to the implementation of

stimulus fiskal pada tahun 2009.

fiscal stimulus in 2009.

Pengembangan

IT

dalam

pengelolaan

(iv)

Development of IT in Finance management

Keuangan melalui proyek SPAN (Sistem

through the SPAN (Sistem Perbendaharaan

Perbendaharaan dan Anggaran Negara).

dan Anggaran Negara – Indonesian Budget and Treasury System) project

(v)

(vi)

Penyempurnaan format RKA-KL dengan

(v)

Improvement of the RKA-KL format by

mengintegrasikan informasi kinerja disamping

integrating performance information in addition

informasi Keuangan yang akan diterapkan

to financial information, which will begin to be

mulai tahun anggaran 2011.

implemented in the 2011 fiscal year.

Melakukan revisi Peraturan Pemerintah No. 21

(vi)

Revision of Government Regulation No. 21 of

Tahun 2004 tentang Penyusunan RKA-KL.

2004 regarding Formulation of the RKA-KL.

Selain berbagai kegiatan di atas, saat ini juga

In addition to the above activities, various

terus dikembangkan upaya-upaya dalam rangka

efforts are also currently being undertaken in order

pemantapan penerapan reformasi penganggaran

to reinforce the implementation of budgeting reforms

serta menjawab tantangan ke depan antara lain :

and to answer future challenges, including:

(i)

(i)

Pengembangan dan penerapan penyusunan dan penelaahan RKA-K/L secara on-line system

132


Development and application of online RKAKL formulation and review, planned to be


introduced in the 2012 Fiscal Year.

yang direncanakan mulai diperkenalkan untuk Tahun Anggaran 2012. (ii)

Penerapan Reward and Punishment System

System in budget allocation, by referring to the

mengacu pada hasil evaluasi atas pencapaian

results of the evaluation of the achievements

kinerja K/L, mulai diperkenalkan untuk Tahun

of K/L performance, which will be introduced

Anggaran 2012.

in the 2012 Fiscal Year.

pengalokasian

Pengintegrasian

anggaran

database

perencanaan,

(iii)

Integration

of

planning,

budgeting,

penganggaran, pelaksanaan dan pelaporan

implementation and the reporting database

melalui

through the development of the SPAN Project,

pembangunan

SPAN

Project,

which is expected to be effective in 2013.

diharapkan mulai efektif pada tahun 2013. (iv)

Application of a Reward and Punishment

dengan

dalam

(iii)

(ii)

Meningkatkan

efisiensi

belanja

negara

(iv)

Enhance state expenditure efficiency through

melalui penyempurnaan costing methodology

improvement of costing methodology and

dan penerapan efficiency dividend,

application of efficiency dividend, which will to

diterapkan untuk tahun 2013.

mulai

be implemented in 2013.

`


133

134


KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUM FUEL (BBM) SUBSIDY LIMITATION POLICY: POTENTIAL BENEFITS AND RISKS

Belanja subsidi termasuk subsidi BBM merupakan

Subsidy expenditures, including the fuel subsidy,

salah satu komponen Anggaran Pendapatan dan

are a very important component of the Indonesian

Belanja (APBN) yang sangat penting. Kenyataan

Budget (APBN). This tax is reflected by, among other

tersebut antara lain tercermin dari perkembangan

things, the growth of its total amount, its proportion

besarannya, proporsinya terhadap belanja negara,

to total expenditures, and its ratio to the GDP, which

dan rasionya terhadap PDB, yang cenderung signifikan

has tended to feature significantly in the Indonesian

dalam APBN. Dalam periode 2005-2010, proporsi

Budget. From 2005-2010, the proportion of the fuel

belanja subsidi BBM terhadap belanja negara masing-

subsidy expenditure to total expenditures, respectively,

masing mencapai rata-rata lebih dari 10 persen,

reached over 10 percent on average, whereas its

sedangkan rasionya terhadap PDB rata-rata mencapai

ratio to the EDP reached around 1.5 percent on

sekitar 1,5 persen. Subsidi, yang pengertiannya secara

average. Subsidy, in economic terms, is defined as

ekonomi merupakan “Pemberian Pemerintah kepada

“A granting of the Government to the private sector

sektor swasta untuk memberikan manfaat kepada

to give benefits to the community (Weber: English

masyarakat (Weber : Kamus Bahasa Inggris), atau

Dictionary), or payment of the Government to firms

pembayaran Pemerintah kepada perusahaan atau

or households who provide or consume a commodity

rumah tangga yang menyediakan atau mengkonsumsi

(Samuelson: Economics)”. Its provision and withdrawal

komoditas (Samuelson : Economics)”, penyediaan

relates to various strategic aspects of national and

dan pencabutannya terkait dengan berbagai aspek

state life. Overall, subsidy granting is directed to

strategis kehidupan berbangsa dan bernegara. Secara

improve the welfare of target communities, such as

garis besar, pemberian subsidi diarahkan untuk

by means of encouraging economic activities related

meningkatkan kesejahteraan masyarakat sasarannya,

to commodities that are subsidized through decreases

antara lain dengan cara mendorong kegiatan ekonomi

of prices paid by the consumers and/or increased


137

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUM FUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERAL

terkait komoditas yang disubsidi melalui penurunan

revenue and profits of producers.

harga yang harus dibayar oleh konsumen dan/atau naiknya penerimaan dan keuntungan dari produsen. Subsidi, meskipun secara nominal dapat

Although subsidies can nominally be

diterima oleh konsumen berupa penurunan nilai

received by the consumers in the form of decreased

yang harus dibayar untuk barang konsumsinya (dari

payable value for their consumable goods (from P to

P menjadi (P-S)) untuk komoditi bersubsidi, atau

(P-S)) for subsidized commodities, or by producers

oleh produsen berupa kenaikan nilai yang diterima

in the form of increased value received from their

dari hasil penjualan produksinya (dari P menjadi

production sales outcomes (from P to become (P+S)),

(P+S)), namun penerima manfaat sesungguhnya

the beneficiaries really depend on market supply and

sangat tergantung pada kondisi permintaan dan

demand conditions. In existing market conditions, it

penawaran pasar. Pada kondisi pasar yang ada, dapat

is likely that a subsidy that is actually to be granted

terjadi bahwa subsidi yang sesungguhnya diberikan

to the consumers, through the market mechanism,

kepada konsumen, melalui mekanisme pasar justru

will eventually be enjoyed by the producers, or to

dinikmati oleh produsen, atau diberikan kepada

be granted to low-income groups but eventually

kelompok pendapatan rendah tetapi justru dinikmati

enjoyed by the high-income group. Economically,

oleh kelompok pendapatan tinggi. Secara ekonomi,

though in certain cases it is indeed required and

meskipun dalam hal tertentu memang diperlukan

can provide certain benefits, subsidy granting has

dan dapat memberikan manfaat tertentu, pemberian

resulted in some negative consequences, particularly

subsidi menimbulkan beberapa konsekuensi negatif

related to the matter of national economic resources

khususnya terkait dengan masalah inefisiensi alokasi

allocation inefficiency (resources misallocation) and

sumber daya ekonomi (resources misallocation)

its budget burden. From the economic resources

nasional dan beban anggarannya. Dari sisi alokasi

allocation standpoint, in addition to resulting in

sumber daya ekonomi, selain menimbulkan inefisiensi

allocation inefficiency (loss of added value) sourced

alokasi (kehilangan nilai tambah) yang bersumber

from over-consumption, a subsidy can also result in

dari konsumsi yang berlebih (over consumption),

marginal damage/negative externality in the form of

subsidi juga dapat menimbulkan eksternalitas negatif

environmental damages due to pollution.

(marginal damage/ negative externality) berupa

kerusakan lingkungan karena polusi. Beberapa

hal

penting

dan

strategis

Several important and strategic matters relating

menyangkut subsidi antara lain adalah bahwa

to subsidies are, among other things, that from the

dari sisi keuangan negara, subsidi (termasuk biaya

state finance standpoint, subsidies (including their

138



penyelenggaraannya) berdampak pada perlunya

management costs) affect the need for fund provision

penyediaan dana untuk membelanjainya yang

to public finance it, which, due to the limited financial

dalam kondisi keuangan negara yang terbatas

condition of the state, may force the occurrence

dapat memaksa terjadinya realokasi sumberdana

of reallocation of sources of funds from another

dari jenis belanja lain, yang kemungkinan dapat

expenditure types, which will likely result in higher

menghasilkan nilai tambah yang lebih tinggi. Selain

added value. In addition to this, from the aspect of

itu, dari pendekatan efektivitas tujuan dan keadilan

its effectiveness of objectives and fairness of receipts,

penerimanya, proses dan mekanisme penyaluran

the process and mechanism of subsidy distribution is

subsidi juga merupakan komponen strategis yang

also a strategic component which should be kept in

harus dipikirkan. Tahap selanjutnya, adalah dalam

mind. In the next stage, in the case that the subsidy

hal subsidi tersebut sudah dialokasikan secara rutin

has been allocated regularly in the Indonesian Budget

dalam APBN dan diterima oleh berbagai kalangan

and received by various circles of the community and

masyarakat serta merupakan bagian dari keputusan

which forms a part of the daily economic decisions,

ekonomi sehari-hari, kemudian karena alasan tertentu

and which for certain reasons will be reduced in value

akan dikurangi nilainya atau dihapus, maka respon

or written off, then the responses which will be taken

terhadap hal tersebut juga harus disikapi dengan

must also be taken into account with extra care. This

sangat hati-hati. Hal itu karena pemberian subsidi

is due to the fact that a subsidy granting has basically

pada dasarnya telah mengubah perilaku ekonomi

changed the economic behavior of the relevant

(economic behavior) masyarakat terkait, yang apabila

community, which, if it takes place over the long-term,

telah terjadi dalam jangka panjang akan memerlukan

will need extra energy to return them; even more so if

energi ekstra untuk mengembalikannya, apalagi kalau

the change is directed towards a lower point.

perubahannya menuju titik yang lebih rendah.

Dalam pelaksanaan APBN tahun anggaran

2010, sempat terdapat wacana mengenai kebijakan

for the 2010 budget year, there has been some

pengurangan subsidi bahan bakar minyak (BBM)

discourse on the fuel subsidy decrease policy on a

secara terbatas, dalam arti yang dikurangi adalah

limited basis, meaning what is to be reduced is the

penerima subsidi dari kelompok tertentu termasuk

number of subsidy receivers from certain groups,

pemilik motor. Ketika wacana tersebut diluncurkan,

including motorcycle owners. When such a discourse

ternyata banyak mendapat respon yang negatif dari

was released, it received many negative responses

masyarakat. Wacana terkini yang berkembang di

from the community. The latest discourse developing

masyarakat terkait subsidi BBM adalah pencabutan

in the community related to the fuel subsidy is the

subsidi BBM bagi golongan ekonomi menengah

revocation of the fuel subsidy for medium and higher

In the implementation of the Indonesian Budget


139


ke atas, sementara golongan ekonomi lain tetap

economic groups, while other groups will still receive

dapat menerima subsidi. Ide tersebut terkesan ideal,

the subsidy. Such an idea comes across as ideal,

karena pemberian subsidi diharapkan menjadi lebih

because the subsidy granting will expectably be fairer,

adil, dalam arti yang diharapkan menikmati adalah

meaning that those who will enjoy it are the really

golongan yang memang memerlukan. Potensi masalah

needy groups. The potential problem incurred from

yang muncul dari wacana kebijakan tersebut adalah

such a policy discourse is in terms of its implementation,

dalam hal implementasinya, mengingat kebijakan

in view of that such a policy is a Price Discrimination,

tersebut merupakan langkah diskriminasi harga

which, for its success, will require certain preconditions

(Price Discrimination), yang untuk kesuksesannya

that are difficult to meet. If such a policy continues

memerlukan prakondisi tertentu yang sulit dipenuhi.

to be conducted without meeting the required

Apabila kebijakan tersebut tetap dijalankan tanpa

preconditions, then the main objectives of the policy,

dipenuhinya prakondisi yang diperlukan, maka tujuan

namely to decrease the subsidy expenditure burden on

utama dari kebijakan tersebut, yaitu pengurangan

the Government, will not achieved effectively. With a

beban belanja subsidi bagi Pemerintah, tidak akan

background of various aspects in connection with the

tercapai secara efektif. Dengan latar belakang berbagai

subsidy, then, on this occasion the writer intends to

aspek dari subsidi tersebut, maka dalam kesempatan

give a basic view of some important matters related

ini Penulis bermaksud menyampaikan pandangan

to subsidies. Considering that the main expenditure

dasar mengenai beberapa hal penting terkait dengan

of Government subsidies is for the fuel subsidy, and

subsidi. Mengingat belanja utama subsidi Pemerintah

its application will result in some poor assessments

adalah subsidi BBM, dan penerapannya menimbulkan

concerning its effectiveness and usage, then in some

beberapa penilaian yang kurang mengenai efektivitas

sections the writer will use fuel subsidy illustrations.

dan kegunaannya maka dalam beberapa bagian Penulis akan menggunakan ilustrasi subsidi BBM. Perkembangan Belanja Subsidi

Development OF Subsidy EXPENDITURES

Dari tahun ke tahun, anggaran belanja subsidi

From year to year, the subsidy expenditure

cenderung berkembang, baik dalam jenis komoditas

budget has tended to grow, both in terms of the type

yang disubsidi maupun besaran alokasinya. Dari segi

of commodities that are subsidized and in allocation

jenis, belanja subsidi terdiri dari dua kelompok besar,

amount. From the type aspect, subsidy expenditures

yaitu subsidi energi yang terdiri dari subdisi BBM dan

consist of two major groups, namely the energy

subsidi listrik, dan subsidi non energi. Subsidi non energi

subsidy, consisting of the fuel subsidy and electricity

yang utamanya berupa subsidi pangan dan subsidi

subsidy, and the non-energy subsidy. The non-energy

140



kredit program, dalam tahun 2005 hingga tahun

subsidy that is basically in the form of food subsidy

2010 telah berkembang jenis sasarannya menjadi

and program credit subsidy, from 2005 to 2010 has

subsidi pangan, subsidi pupuk, subsidi benih, subsidi

developed in its target type to: food subsidy, fertilizer

untuk public service obligation (PSO), subsidi kredit

subsidy, seed subsidy, subsidy for public service

program, subsidi pajak, dan dalam tahun 2008 bahkan

obligations (PSO), program credit subsidy, tax subsidy,

dialokasikan untuk untuk subsidi kedele. Selanjutnya,

and in 2008 it was even allocated for a soybean

subsidi BBM sejak tahun 2006 dialokasikan untuk

subsidy. Furthermore, since 2006, the fuel subsidy

komoditas premium, kerosene dan solar, sementara

was allocated for premium, kerosene and diesel oil

sampai dengan tahun 2005 juga ada alokasi subsidi

commodities, while until 2005 there was also a fuel

BBM untuk minyak diesel dan minyak bakar. Dari

subsidy allocation for diesel oil and kerosene. Of

tiga komoditas tersebut, alokasi subsidi BBM terbesar

these three commodities, the largest allocation of

sejak tahun 2006 adalah untuk premium, kemudian

the fuel subsidy since 2006 has been for premium

solar, dan terakhir adalah kerosene. Hal tersebut

fuel, followed by diesel oil, and the last is kerosene.

terkait dengan tingginya volume konsumsi premium

That relates to the high volume of premium fuel

yang rata-rata mencapai lebih dari 40 persen dari total

consumption that on average over 40 percent of total

konsumsi BBM bersubsidi.

subsidized fuel consumption.

Dari segi proporsinya terhadap belanja

From its proportion of state expenditures, the

negara, alokasi belanja subsidi BBM mengalami

fuel subsidy expenditure allocation fluctuated from

fluktuasi antara 4,80 persen terhadap belanja negara

4.80 percent of the state expenditure (2009) to 18.76

(2009) hingga mencapai

18,76 persen terhadap

percent of the state expenditure (2005). If related to

belanja negara (2005). Bila dikaitkan dengan sasaran

its beneficiary targets, then the subsidy expenditures

penerima manfaatnya, maka belanja subsidi per

per capita also fluctuated from Rp195,300 per capita

kapita juga mengalami fluktuasi dari Rp 195.300 per

per year (2009) to Rp610,700 per capita per year

kapita per tahun (2009) hingga mencapai Rp 610.700

(2008). Data on some indicators related to fuel subsidy

per kapita per tahun (2008). Data tentang beberapa

expenditures in the 2005-2010 period are presented

indikator terkait belanja subsidi BBM dalam periode

in the table below.

2005-2010 disajikan dalam tabel berikut ini. Selanjutnya, apabila belanja subsidi BBM

Furthermore, if the fuel subsidy expenditure

tersebut dibandingkan dengan beberapa jenis belanja

is compared to some other types of priority

prioritas lainnya seperti belanja modal, belanja

expenditures, such as capital expenditure, poverty

kemiskinan, atau belanja infrastruktur, nampak

expenditure, or infrastructure expenditure, it seems

bahwa belanja subsidi BBM tersebut cukup siginifikan

that the fuel subsidy expenditure is sufficiently


141


Table 1 Some Indicators of Fuel Subsidy Expenditure, 2005 - 2010 (Billions of Rupiah)

Fuel Subsidy Expenditure (billions of rupiah)

2005

2006

2007

2008

2009

2010

95.598,55

64.212,1

83.792,3

139.106,7

45.039,4

88.890,8

18,76

9,63

11,06

14,11

4,80

7,89

436,1

289,1

372,6

610,7

195,3

380,7

1.600,0

1.714,4

2.167,1

3.648,2

1.216,9

2.435,0

Proportions of Fuel Subsidy Expenditure to state expenditure (%) Fuel Subsidy Expenditure Per capita (millions of rupiah/year) Fuel Subsidy (Rp per liter) Notes: - 2010: Indonesian Revised Budget data

jumlahnya. Dalam periode 2005-2008 belanja

significant in amount. In the 2005-2008 period, the

subsidi BBM menunjukkan jumlah yang lebih besar

fuel subsidy expenditure showed an amount larger

dari belanja modal, belanja kemiskinan, dan belanja

than the capital expenditure, the poverty expenditure,

infrastruktur. Belanja subsidi BBM baru menunjukkan

and the infrastructure expenditure. The fuel subsidy

peran yang agak menurun dalam periode 2009-2010

expenditure only showed a rather decreasing

sehingga jumlahnya sudah lebih kecil dari belanja

role in the 2009-2010 period, so much so that its

modal dan belanja infrastruktur, namun dalam tahun

amount was less than the capital expenditure and

2010 masih lebih besar dari belanja kemiskinan.

the infrastructure expenditure, but in 2010 it is still

Perbandingan beberapa jenis belanja tersebut

larger than the poverty expenditure. A comparison of

disampaikan dalam tabel di bawah ini. Kondisi

these types of expenditures is presented in the table

tersebut mengindikasikan bahwa pembatasan subsidi

below. Such a condition indicates that a fuel subsidy

BBM, kemudian mengalihkan hasil penghematannya

limitation, with a shift in saving results to one of the

kepada salah satu jenis belanja prioritas tersebut, akan

priority expenditure types, will be able to provide

dapat memberikan nilai tambah yang berarti.

significant added value.

142



Table 2 Comparison of Fuel Subsidy Expenditure and Some Priority Expenditures, 2005 – 2010 (Billions of Rupiah) 2005 Fuel Subsidy Expenditure (billions of rupiah) Capital Expenditure

95.598,55

32.888,8

Poverty Expenditure Infrastructure Expenditure

26.114,2

2006

2007

2008

64.212,1

83.792,3

54.951,9

64.288,7

72.772,5

75.870,8

101.650,2

42.126,9

51.232,1

60.597,7

71.001,0

66.047,9

54.003,6

59.814,4

78.657,2

91.344,4 110.060,7

139.106,7

2009

2010

45.039,4

88.890,8

Notes : - 2010: Indonesian Revised Budget data

DAMPAK PEMBATASAN SUBSIDI BBM

EFFECTS OF THE FUEL SUBSIDY LIMITATION

Pembatasan, yang dapat berarti pengurangan

A limitation, which can be defined as a reduction

atau pen ghapusan, subsidi BBM dapat menimbulkan

or elimination of the fuel subsidy, may result in several

beberapa dampak ekonomi, baik positif atau negatif

economic effects, either positive or negative, which

dapat dinilai secara sangat relatif, tergantung pada

can be assessed, depending on the position taken by

posisi di mana penilainya berada. Secara garis besar,

the assessor. Overall, the revocation of the fuel subsidy

pencabutan subsidi BBM dapat menimbulkan dampak

can result in certain effects, both for the national

tertentu, baik bagi perekonomian nasional secara

economy at the macro and micro levels, the recipient

makro dan mikro, masyarakat penerima, maupun

community, and the Government.

Pemerintah.

Perekonomian Nasional

The National Economy

Bagi perekonomian nasional secara makro,

pembatasan subsidi BBM yang tidak diikuti dengan

a fuel subsidy limitation which is not followed by a

realokasi oleh Pemerintah terhadap belanja subsidi

reallocation by the Government against such a subsidy

At the macro level of the national economy,


143


tersebut kepada kegiatan domestik lain, dengan

expenditure to other domestic activities, through

analisis sederhana dapat dilihat dampaknya pada

simple analysis, will have an impact which can be seen

naiknya indeks harga dan inflasi serta turunnya

by an increased price index and inflation and decreased

output nasional. Secara kronologis, penjelasan

national output. Chronologically, an explanation of the

mengenai dampak dari pembatasan subsidi BBM

effects of the fuel subsidy limitation can be explained

dapat diterangkan secara terbalik melalui dampak

on a reverse basis, through the impacts from the

dari adanya subsidi BBM sebagai berikut. Dengan

existence of the fuel subsidy, as follows. The existence

adanya subsidi berarti bahwa sebagian harga barang

of the subsidy means that a part of price of the

yang diperjualbelikan ditanggung oleh Pemerintah,

transacted goods is borne by the Government, so that

sehingga keputusan membeli dan menjual barang

the decision to buy and sell the goods will be higher

tersebut akan lebih tinggi karena didasarkan pada

because of a reliance on the subsidized price, meaning

harga bersubsidi, yang berarti lebih rendah bagi

a lower price for the consumer and a higher price for

konsumen dan lebih tinggi bagi produsen. Semakin

the producer. The larger the subsidy value, the larger

besar nilai subsidinya, maka akan semakin besar juga

the incurred impact. With the existence of a subsidy

dampak yang dapat ditimbulkannya. Dengan adanya

limitation, the price of goods will return to the market

pembatasan subsidi, harga barang akan kembali

value, in the meaning that there will be a higher price

seperti harga pasar, dalam arti lebih tinggi bagi

for the consumer and a lower price for the producer.

konsumen dan lebih rendah bagi produsen. Dampak

The simple effect from that is the decrease of interest

sederhana dari hal tersebut adalah menurunnya minat

in buying from the consumer and interest in selling to

membeli dari konsumen dan minat menjual bagi

the producer. Aggregately, the subsidy limitation will

produsen. Secara agregat, pembatasan subsidi akan

decrease the transaction volume, increase the price,

menurunkan volume transaksi, menaikkan harga, dan

and decrease the national output (economic growth).

menurunkan output nasional (pertumbuhan ekonomi).

The next ramification of such a condition can be in the

Muara selanjutnya dari kondisi tersebut dapat berupa

form of a decrease in employment opportunities and

penurunan kesempatan kerja dan meningkatnya

increase in the number of poor. However, if the funds

jumlah penduduk miskin. Namun apabila dana yang

that are successfully saved from the subsidy limitation

berhasil dihemat dari pembatasan subsidi tersebut

are allocated to activities that will provide more

dialokasikan pada kegiatan yang lebih memberikan

added value, for both national production and/or

nilai tambah, baik bagi produksi nasional dan/atau

poverty alleviation, then the negative impacts of such

penanggulangan kemiskinan, maka dampak negatif

a subsidy revocation will be compensated with the

dari pencabutan subsidi tersebut akan dikompensasi

higher added value. On the other hand, a fuel subsidy

dengan besaran nilai tambah yang lebih tinggi.

limitation that will reduce a significant part of related

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Di sisi lain, pembatasan subsidi BBM yang berarti akan

economic level can have positive consequences,

menurunkan sebagian besar tingkat aktivitas ekonomi

such as in the form of decreased traffic congestion,

terkait, dapat mempunyai konsekuensi positif, antara

decreased greenhouse gas (GRK) emission levels, and

lain berupa turunnya tingkat kemacetan lalu lintas,

an increase in community health level.

penurunan tingkat emisi gas rumah kaca (GRK), dan meningkatnya tingkat kesehatan masyarakat. Dari sudut perekonomian nasional secara

From the national economy micro level

mikro, melalui kronologis yang sama, terdapatnya

standpoint, through the same chronology, the

subsidi BBM berdampak pada terjadinya inefisiensi

existence of a fuel subsidy affects the occurrence

alokasi sumber daya ekonomi sebagai akibat dari

of economic resource allocation inefficiency, as a

terdapatnya distorsi keputusan ekonomi optimal.

result of the existence of a distortion to the optimal

Inefisiensi tersebut berupa kehilangan nilai tambah

economic decision. Such inefficiency takes the form

ekonomi (dead weight loss) karena adanya perubahan

of a loss of economic added value (dead weight loss)

keputusan ekonomi dengan adanya subsidi, dari

due to the existence of economic decision changes

keputusan optimal menuju keputusan tidak optimal.

on account of the existence of the subsidy, from the

Dengan adanya subsidi BBM, maka akan terjadi (1)

optimal decision to an inoptimal decision. With the

konsumsi yang berlebihan atas BBM, (2) realokasi

existence of the fuel subsidy, there will be: (1) excessive

sumber daya dari kegiatan ekonomi lain yang tidak

consumption of fuel, (2) reallocation of resources

mengandung unsur subsidi BBM menuju kegiatan yang

from other economic activities that do not contain

mengandung unsur subsidi BBM, atau dari kegiatan

fuel subsidy elements towards activities that contain

ekonomi yang mengandung sedikit unsur subsidi BBM

fuel subsidy elements, or from economic activities that

menuju kegiatan ekonomi yang mengandung unsur

contain few fuel subsidy elements towards economic

subsidi BBM lebih banyak, dan (3) terdapatnya potensi

activities that contain more fuel subsidy elements,

ekspor (penyelundupan) BBM bersubsidi ke luar negeri

and (3) availability of potential export (smuggling) of

bila subsidi tersebut menimbulkan perbedaan harga

subsidized fuel abroad if the subsidy results in a price

yang memberikan insentif bagi kegiatan tersebut. Bila

difference that gives an incentive to that activity. If

kemudian subsidi tersebut dibatasi, maka dampak-

later the subsidy is limited, then the aforesaid impacts

dampak seperti tersebut di atas akan berganti dengan

will change with the reverse occurring.

kondisi sebaliknya.


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Masyarakat Penerima

The Recipient Community

Ketika Pemerintah memutuskan untuk

When the Government decides to give a fuel

memberikan subsidi BBM, maka lewat manapun

subsidy, then, regardless of the channel where the

subsidi tersebut disalurkan, besaran dampak manfaat

subsidy is given, the amount of benefit effects to be

yang diterima oleh masyarakat sangat tergantung

received by the community highly depends on market

pada mekanisme pasar dari BBM tersebut. Selain

mechanism of that fuel. In addition to this, since fuel is

itu, karena BBM merupakan barang yang sangat

a very strategic commodity in the meaning it consists

strategis dalam arti merupakan komponen produksi

of production components from nearly all of types of

dari hampir semua jenis barang/jasa, maka dampak

goods/services, then it will consequently also be very

turunannya juga sangat siginifikan bagi keputusan

significant for the relevant economic decision. The

ekonomi terkait. Faktor penting yang merupakan

important factor which determines the amount of

penentu dari besaran manfaat yang diterima tersebut

benefits to be received is the consumption amount of

adalah besaran pemakaian dari BBM beserta elastisitas

fuel together with the elasticity of supply and demand

permintaan dan penawaran dari masing-masing

of the respective subsidy recipient. Related to such a

penerima subsidi tersebut. Terkait dengan kondisi

condition, parties who use fuel in increasingly larger

tersebut, pihak yang memakai BBM dalam volume

volumes with demand that is increasingly inelastic will

yang makin besar dengan permintaan yang makin

receive larger benefits from the subsidy. Contrarily,

inelastis akan menerima manfaat yang lebih besar

parties who use fuel in increasingly smaller volumes

dari subsidi. Sebaliknya, pihak yang memakai BBM

with demand that is increasingly elastic will receive

dalam volume yang makin kecil dengan permintaan

smaller benefits from the subsidy. Such a condition

yang makin elastis akan menerima manfaat yang

prevails both in the company side as the producer

lebih kecil dari subsidi. Kondisi tersebut berlaku,

and in the household side as the consumer. The

baik pada sisi perusahaan selaku produsen maupun

principle difference is that the final benefit to be

pada sisi rumah tangga selaku konsumen. Perbedaan

obtained by the company is in the form of profits,

prinsipnya, manfaat akhir yang akan diperoleh

while the households will receive them in the form

perusahaan berupa keuntungan (profit), sementara

of satisfaction (utility). Related to such a condition,

yang diperoleh rumah tangga berupa kepuasan

the next section will present numerical illustrations

(utility). Terkait dengan kondisi tersebut, dalam sub

concerning the effects of subsidy reduction, in order

berikutnya disampaikan ilustrasi numeris mengenai

to obtain a clearer depiction of the background as to

dampak pengurangan subsidi, agar dapat diperoleh

why the subsidy limitation frequently constitutes a very

gambaran yang lebih jelas mengenai latar belakang

dilemmatic decision. This illustration will be made by

mengapa pembatasan subsidi sering merupakan

using consumer hospitalization programming in the

146



keputusan yang sangat dilematis. Ilustrasi dimaksud

framework of seeing the effects of subsidy limitation on

akan dilakukan dengan menggunakan programasi

consumers with different income levels. As illustration

optimalisasi konsumen dalam rangka melihat dampak

of the income difference effect on the amount of

dari pembatasan subsidi terhadap konsumen dengan

benefit received presented below is the outcome of

pendapatan yang berbeda. Sebagai ilustrasi dari

the consumer hospitalization programming to two

dampak perbedaan pendapatan terhadap besaran

consumers with different income levels. In more detail,

manfaat yang diterima, berikut ini disampaikan hasil

the condition of both consumers is as follows:

dari programasi optimalisasi konsumen untuk dua orang konsumen dengan tingkat pendapatan yang berbeda. Secara lebih rinci, kondisi dari dua konsumen tersebut adalah sebagai berikut : −

Konsumen : A dan B

−

Consumers: A and B

−

U = kepuasan/utility

−

U = satisfaction/utility

−

X = BBM

−

X = fuel

−

Y = kombinasi barang nonsubsidi untuk

−

Y = combined non-subsidized goods to the economically weak group

golongan ekonomi lemah −

Z = kombinasi barang nonsubsidi untuk

−

economically strong group

golongan ekonomi kuat −

I = pendapatan  I A = Rp 1 juta per bulan; IB = Rp

−

10 juta per bulan −

Fungsi konsumsi dari dua konsumen tersebut

−

P = harga rata-rata  PX = Rp 10, PY = Rp 10 +

data

tersebut,

= Rp1 million per month; IB =

Consumption function of the two consumers is

−

P = average price  PX = Rp 10, PY = Rp 10 + 0,1 PX, PZ = Rp 20 + 0,05X

Besaran subsidi adalah Rp 2 per unit BBM

Dengan

A

U = X0,5Y0,5

0,1 PX, PZ = Rp 20 + 0,05X −

I = income  I

Rp10 million per month

adalah U = X0,5Y0,5 −

Z = combined non-subsidized goods to the

setelah

−

Amount of subsidy is Rp2 per unit of fuel

dilakukan

With the aforesaid data, after utility optimalization

pemograman optimalisasi kepuasan untuk masing-

programming has been conducted to the respective

masing konsumen, dapat diketahui dampak hipotesis

consumers, the hypothetical impact of the subsidy

dari pencabutan subsidi bagi dua orang konsumen

revocation on the two consumers with different

dengan pendapatan yang berbeda tersebut. Rincian

incomes can be known. Details of the calculation

hasil perhitungan tersebut disajikan dalam tabel 3.

results are presented in Table 3 below.


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Table 3 Hypothetical Effects of a BBM Subsidy Elimination on Consumer Welfare A (Customers with low to medium incomes)

Income (IDR 000)

Description

With subsidy Without Subsidy Total Sacrifice Relative Sacrifice

1.000,0 1.000,0

Fuel Oil Price (IDR 000) 8,0 10,0

Prices of NonFuel Goods (IDR 000) 10,8 11,0

Consumption (Unit) Fuel (X) 62,5 50,0

Non Fuel (Y) 46,3 45,5

Utility

53,8 47,7 -6,1 -11,31

B (Customers with medium to high incomes)

Subsidy Value Received (IDR 000) 125,1 0,0 -125,1

Income (IDR 000)

10.000,0 10.000,0

Fuel Price (IDR 000) 8,0 10,0

Prices of NonFuel Goods (IDR 000) 19,9 20,1

Consumption (Unit) Fuel (X)

Non Fuel (Y)

Utility

626,6 499,9

251,9 244,0

397,3 349,2 -48,1 -12,10

Subsidy Value Received (IDR 000) 1.253,1 0,0 -1.253,1

Compensastion of incomes to maintain welfare

263,87

1.303,5

Gross Government Saving

125,06

1.253,1

Net Government Saving

1.114,3

Hasil perhitungan seperti disajikan dalam

The calculation result as presented in the

tabel di atas menunjukkan bahwa konsumen dengan

table above shows that the consumer with the

pendapatan yang lebih tinggi (B) mengkonsumsi

higher income (B) consumes a larger amount than

dengan jumlah yang lebih besar dibanding konsumen

the consumer with the lower income (A) for each of

dengan pendapatan lebih rendah (A) untuk masing-

their consumption goods. In the condition of having

masing barang konsumsinya. Pada kondisi dengan

the subsidy, A consumes goods with a combination

subsidi, A mengkonsumsi barang dengan kombinasi

of 62.5 fuel units (X) and 46.3 nonfuel units (Y),

BBM (X) sebanyak 62,5 unit dan non BBM (Y)

while B consumes with a combination 626.6 fuel

sebanyak 46,3 unit, sementara B mengkonsumsi

units (X) and 251.9 nonfuel units (Z). At that point,

dengan kombinasi BBM (X) sebesar 626,6 unit dan

the satisfaction (utility) obtained by B is also higher

non BBM (Z) sebanyak 251,9 unit. Ketika itu, kepuasan

than those obtained by A, namely 397.3 units and

yang diperoleh B juga lebih tinggi dibanding yang

53.8 units, respectively. The consequence of that

diperoleh A, yaitu masing-masing 397,3 unit dan 53,8

condition is that the total subsidy value enjoyed by B

unit. Konsekuensi dari kondisi tersebut adalah bahwa

is larger than the subsidy value enjoyed by A, namely

nilai subsidi total yang dinikmati oleh B lebih besar

Rp1,253,100.0 per month compared to Rp125,100.0

daripada nilai subsidi yang dinikmati oleh A, yaitu Rp

per month.

1.253.100,0 per bulan dibanding Rp 125.100,0 per bulan.

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Selanjutnya, bila subsidi sebesar Rp 2 per unit

Furthermore, if the subsidy amounting to

dicabut, maka dua konsumen tersebut akan mengalami

Rp2 per unit is revoked, then the two consumers will

penurunan daya beli, sehingga menurunkan volume

experience a decrease in their purchasing power, so

konsumsinya menjadi 499,9 unit BBM dan 244,0 unit

that decreasing their consumption volume to 499.9

non BBM untuk B, sementara A mengkonsumsi 50

units of fuel and 244.0 units of non-fuel for B, while

unit BBM dan 45,5 unit non BBM. Sejalan dengan

A consumes 50 fuel units and 45.5 non-fuel units. In

dengan itu, tingkat kepuasan yang dinikmati oleh

line with that, the satisfaction level enjoyed by the two

kedua konsumen juga mengalami penurunan, yaitu

consumers will also decrease, namely, to 349.2 units

masing-masing menjadi 349,2 unit untuk B dan 47,7

for B and 47.7 units for A respectively. Meanwhile,

unit untuk A. Sementara itu, karena Pemerintah tidak

since the Government gives no fuel subsidy, then both

memberikan subsidi BBM, maka baik A maupun B

A and B do not enjoy a fuel subsidy.

tidak menikmati subsidi BBM.

Hal penting yang perlu diperhatikan dari

The important thing to pay attention to from

ilustrasi di atas adalah masalah pengorbanan (sacrifice)

the aforesaid illustration is the sacrifice made by each

dari masing-masing konsumen ketika Pemerintah

of the consumers when the Government revokes the

mencabut subsidi BBM. Sesuai dengan kondisinya,

fuel subsidy. In accordance with its condition, the

pengorbanan dalam nilai rupiah subsidi untuk B lebih

sacrifice in rupiah value of the subsidy for B is larger

besar dari pengorbanan untuk A, masing-masing

than the sacrifice for A, equal to Rp 1,253,000.0 per

senilai Rp 1.253.000,0 per bulan dan Rp 125.100,0

month and Rp125,100.0 per month respectively.

per bulan. Selain itu, pengorbanan dalam pengertian

In addition to this, sacrifice in the meaning of utility

kepuasan yang hilang juga masih sejalan dengan

(satisfaction) lost is also still in a line with their income

kondisi pendapatannya, yaitu B (48,1 unit) lebih

condition, namely that B (48.1 units) is higher than A

tinggi daripada A (6,1 unit). Bila hanya dilihat dari

(6.1 units). If viewed merely form such a condition,

kondisi tersebut, nampak bahwa konsumen dengan

it seems that the consumers with higher income

pendapatan yang lebih tinggi mengalami pengorbanan

sacrifice more in accordance with their income. This

lebih banyak sesuai dengan pendapatannya. Hal

occurs both in consumption volume, rupiah value of

itu terjadi baik pada volume konsumsi, nilai rupiah

the subsidy, and total utility. The difference is if viewed

subsidi, maupun total utility. Yang berbeda adalah

from their relative sacrifice, namely the percentage of

apabila dilihat dari pengorbanan realtifnya (relative

utility loss compared to their total utility. In this case

sacrifice),

yaitu persentase kehilangan kepuasan

it seems that the two consumers with far different

dibanding dengan kepuasan totalnya, maka nampak

incomes have nearly the same relative sacrifice value.

bahwa dua konsumen dengan pendapatan yang

Thus, the important factor to take into consideration in


149


jauh berbeda tersebut mempunyai nilai pengorbanan

relation to the subsidy revocation policy is the relative

relative yang hampir sama. Dengan demikian,

sacrifice, which reflects the feeling of loss rather than

faktor penting yang harus dipertimbangkan dalam

the total sacrifice. Therefore, it is improper to say that

kaitannya dengan kebijakan pencabutan subsidi

the subsidy limitation will result in impacts that will be

adalah pengorbanan relatifnya, yang mencerminkan

felt more by medium and upper economic groups.

perasaan

kehilangannya,

bukan

pengorbanan

totalnya. Oleh karena itu, tidak tepat kalau dikatakan bahwa pembatasan subsidi akan menimbulkan dampak yang lebih dirasakan oleh golongan ekonomi menengah ke atas.

Selanjutnya, agar kebijakan pembatasan

Furthermore, to allow the fuel subsidy

belanja subsidi BBM tersebut bisa dianggap sebagai

expenditure limitation to be deemed as a good/

kebijakan yang baik/sukses dari pandangan kebijakan

successful policy from public policy view, then the

publik, maka Pemerintah harus melakukan kebijakan

Government must conduct follow-up policies on

tindak lanjut dari kebijakan tersebut. Tindak lanjut

such a policy. Such a follow-up must be formulated

tersebut harus dirumuskan dan ditempuh agar

and undertaken in order that the Government will

Pemerintah mampu mempertahankan kondisi pareto

be able to maintain the pareto optimal condition of

optimal dari perekonomian secara keseluruhan,

the economy on the whole, or at least to minimize its

atau paling tidak meminimalisir dampak negatifnya.

negative impacts. One important follow-up program

Salah satu program tindak lanjut yang penting

is the granting of compensation to the communities

adalah pemberian kompensasi kepada masyarakat

which suffer most as a result of that policy, namely the

yang paling menderita sebagai akibat dari kebijakan

economically weak group. Related to compensation

tersebut, yaitu kelompok ekonomi lemah. Terkait

granting, A can be given compensation in the form of

dengan pemberian kompensasi, kepada A dapat

transfers of other forms (cash or subsidy to goods Y)

diberikan kompensasi berupa transfer dalam bentuk

with an amount that is able to recover the total utility

lain (kas atau subsidi untuk barang Y) dengan besaran

to a level when the subsidy is given (Hicksian model),

yang mampu mengembalikan kepuasan total pada

or an amount that is able to return the consumption

tingkat ketika subsidi diberikan (Hicksian model),

volume of fuel back to a level when being subsidized

atau besaran yang mampu mengembalikan volume

(total utility increases) as proposed by Slutsky (slutsky

konsumsi BBM kembali ke tingkat ketika disubsidi

model). For that purpose, the measurement and

(kepuasan total meningkat) seperti diusulkan oleh

calculation of this compensation amount is also a

Slutsky (slutsky model). Untuk itu, pengukuran dan

serious matter. If this is carried out successfully, then

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penghitungan mengenai besaran kompensasi ini juga

the subsidy revocation will give the desired results,

merupakan hal yang serius. Bila hal tersebut dilakukan

and the economically weak consumer group will not

dengan berhasil, maka pencabutan subsidi tersebut

experience a condition which is worse off, but better

akan memberikan hasil seperti yang diharapkan, dan

off.

konsumen golongan ekonomi lemah tidak mengalami kondisi worse off, tetapi bahkan better off.

Pemerintah

The Government

Terkait dengan wacana pembatasan belanja

Related to the fuel subsidy expenditure

subsidi BBM, Pemerintah perlu menyusun rencana

limitation discourse, the Government needs to

strategis, dari tahap perencanaan, implementasi, dan

develop a strategic plan for the planning stage,

tindak lanjutnya. Di sisi perencanaan, Pemerintah

implementation, and follow up stages. On the

perlu mempertimbangkan dengan matang setiap

planning side, the Government needs to thoroughly

langkah dari rencana tersebut, antara lain mengenai

consider every step of that plan, among other things,

seberapa besar besaran subsidi yang mau dibatasi,

concerning what amount of the subsidy to be limited,

kapan mulai dibatasi, bahan bakar jenis apa yang

when the limitation starts, what kinds of fuels are to be

akan dibatasi subsidinya, serta memperhitungkan

limited under the subsidy, and takes into account all of

segala dampak dan langkah penanggulangannya.

its impacts and mitigation steps. In the planning stage

Dalam tahap perencanaan ini juga perlu dipikirkan

it is also necessary to think how the subsidy revocation

agar pencabutan subsidi tersebut dapat memberikan

can give maximum benefits to public welfare, rather

manfaat yang sebesar-besarnya bagi kemakmuran

than causing either type of expenditure to have the

rakyat banyak, bukannya justru menimbulkan belanja

same or even lower added value or quality than the

jenis lain yang nilai tambahnya atau kualitasnya sama

fuel subsidy.

atau bahkan lebih rendah daripada subsidi BBM. Dalam tahap implementasinya, salah satu

In its implementation stage, one important

hal penting yang perlu diperhatikan adalah strategi

thing to pay attention to is the micro economic

ekonomi mikronya, dimana sebaiknya pembatasan

strategy, in which the limitation should not use

tersebut tidak menggunakan strategi diskriminasi

a price discrimination strategy. This is due to the

harga (price discrimination). Hal itu karena prakondisi

preconditions (assumptions) for the success of the

(asumsi) untuk berhasilnya penerapan diskriminasi

price discrimination application, namely the explicit

harga, yaitu pemisahan wilayah pasar secara tegas,

separation of market area, which is seemly difficult

nampaknya sulit untuk dipenuhi oleh komoditas

to be met by fuel and similar commodities. Thus,


151


BBM dan sejenisnya. Dengan demikian, penerapan

the application of price discrimination, regardless of

diskriminasi harga, apakah itu antar wilayah, antar

inter-area, inter-buyer groups, or interim, in addition

kelompok pembeli, atau antar waktu; selain akan

to requiring large extra and permanent costs for its

memerlukan biaya ekstra yang besar dan permanen

implementation (such as for smart cards), will also

untuk implementasinya (misalnya untuk smart

tend to experience leakage, so that its effectiveness

card), juga cenderung mengalami kebocoran

will be relatively low. Thus, subsidy limitation though

sehingga efektifitasnya relatif rendah. Dengan

the application of price discrimination will most

demikian, pembatasan subsidi melalui penerapan

likely not give budget savings as much as expected.

diskriminasi harga, kemungkinan besar tidak akan

However, if it is indeed to be implemented, the price

memberikan hasil penghematan anggaran sebesar

discrimination can be implemented according to its

yang diperkirakan. Namun, apabila memang akan

type.

dilaksanakan, diskriminasi harga tersebut dapat diimplementasikan menurut jenisnya. Dengan dicabutnya belanja subsidi BBM,

With the revocation of the fuel subsidy

dampak utama yang dirasakan Pemerintah adalah

expenditure, the main impact felt by the Government

terhapusnya, seluruh atau sebagian, beban belanja

will be the elimination of all or part of the fuel subsidy

subsidi BBM dari APBN. Sehubungan dengan itu

expenditure burden from the Indonesian Budget.

Pemerintah harus menyusun rencana strategis untuk

In that relation, the Government must develop a

tindak lanjutnya. Langkah pertama yang sebaiknya

strategic plan for its follow up. The first step that

ditempuh Pemerintah adalah meng”earmark” dana

should be taken by the Government is to “earmark”

yang bisa dihemat dari pembatasan subsidi tersebut,

funds that can be saved from that subsidy limitation,

dan mengalokasikannya untuk kepentingan sesuai

and allocate them to the purposes according to the

sasaran yang ditetapkan khususnya kegiatan yang bisa

determined targets, particularly for activities that will

menambah ketersediaan energi dan/atau kebutuhan

be able to increase the availability of energy and/

akan BBM dan subsidinya, seperti pengembangan

or the need for fuel and its subsidation, such as for

sumber daya energi, pengembangan jasa transportasi

energy resource development, mass transportation

massa, dan lain-lain. Dana yang telah di”earmark”

service development, and others. These “earmarked”

tersebut, sebagian harus digunakan untuk memberikan

funds, must be partly used to provide compensation

kompensasi kepada kelompok ekonomi lemah seperti

to the economically weak groups as described in the

disampaikan pada sub sebelumnya. Selanjutnya, untuk

previous section. Furthermore, for the following years,

tahun-tahun selanjutnya selama dibutuhkan, sejalan

as long as required, in line with the application of the

dengan penerapan kerangka pembangunan jangka

medium-term development framework (KPJM), the

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menengah (KPJM), Pemerintah harus menempatkan

Government must place a program that is financed

program yang dibiayai dari earmark penghematan

from the earmark of subsidy expenditure savings as a

belanja subsidi tersebut sebagai program baseline,

baseline program, until its goals have been attained.

hingga

Alternatif

Alternative uses of funds resulting from the fuel

penggunaan dana hasil penghematan subsidi BBM

subsidy savings that can be considered are, among

yang dapat dipertimbangkan antara lain adalah (1)

others, (1) to investment in the energy (electricity)

untuk investasi di bidang energi (listrik) dalam rangka

sector in order to decrease the electricity subsidy

mengurangi beban subsidi listrik di masa depan, (2)

burden in the future, (2) to increase expenditures for

untuk menambah belanja beberapa program prioritas

several priority programs in the framework of fiscal

dalam rangka stimulus fiskal khususnya infrastruktur

stimulus, particularly infrastructures that can make

yang dapat mengefisienkan penggunaan BBM, dan

fuel use more efficient, and (3) to develop a mass

(3) pengembangan sistem transportasi massa. Melalui

transportation system. Through these steps, it is

langkah tersebut, diharapkan bahwa kebijakan

expected that the subsidy limitation policy will be able

pembatasan subsidi akan dapat memberikan nilai

to provide positive added value.

sasarannya

sudah

tercapai.

tambah yang positif.

CATATAN PENTING Dari ulasan yang disampaikan di atas, dapat diambil

IMPORTANT NOTES

From the aforesaid description, some important

beberapa catatan penting sebagai berikut :

notes can be made, as follows:

1. Belanja subsidi BBM merupakan komponen

1. The fuel subsidy expenditure is a significant

yang siginifikan dari sisi besarannya, akan tetapi

component from the amount side, however it

cenderung inefisien dalam alokasinya;

tends to be inefficient in its allocation;

2. Alokasi subsidi BBM cenderung memberikan

2. The fuel subsidy allocation tends to give more

manfaat yang lebih besar bagi kelompok

benefits to economically weaker community

masyarakat golongan ekonomi yang lebih

groups in terms of its nominal value and its utility

kuat dalam hal nilai nominalnya dan tingkat

level;

kepuasannnya;

3. Subsidy limitations cause absolute loss effects

3. Pembatasan subsidi mengakibatkan dampak

(absolute sacrifice) that are larger to the community

kehilangan yang secara absolute (absolute sacrifice)

groups with medium and higher incomes, but the

lebih besar bagi kelompok masyarakat pendapatan

relative loss effect (relative sacrifice) is experienced

menengah ke atas, tetapi secara relative (relative

by the two community groups at a level that tends

sacrifice) dialami oleh semua kelompok masyarakat

to be equal;


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pada tingkat yang cenderung sama;

4. If the fuel subsidy limitation is indeed implemented,

4. Bila pembatasan subsidi BBM jadi dilaksanakan,

the Government should earmark the funds

sebaiknya Pemerintah meng-earmark dana dari

gained from such savings and use them to: (a)

penghematan tersebut dan digunakan untuk

compensate the economically weak community

(a) memberikan kompensasi bagi kelompok

groups to prevent them from experiencing a worse

masyarakat ekonomi lemah agar tidak mengalami

off condition or even create a better off condition,

kondisi worse off atau justru menimbulkan kondisi

(b) investments that are able to give added value

better off, (b) investasi yang bisa memberikan

in the long-term, particularly those related to the

nilai tambah dalam jangka panjang khususnya

satisfaction of the energy needs of the community,

terkait dengan pemenuhan kebutuhan energi

and (c) increase the priority expenditures;

masyarakat, dan (c) menambah belanja prioritas; 5. Dalam hal pembatasan tersebut bersifat sebagian, untuk efektivitasnya, agar dihindarkan penerapan strategi diskriminasi harga (price discrimination).

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5. In case the limitation is partial in nature, to be effective the application of a price discrimination strategy should be avoided.

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUS

PENDAHULUAN

INTRODUCTION

Peranan pemerintah khususnya melalui instrumen

The Government’s role, particularly through the use

kebijakan fiskal dalam perekonomian nasional

of fiscal policy instruments in the national economy, is

sangat penting. Pada saat mekanisme pasar tidak

very important. When the market mechanism reaches

berjalan sebagaimana mestinya di tengah-tengah

a deadlock regarding an imbalanced distribution of

distribusi pendapatan yang tidak seimbang, maka

income, then the Government needs to intervene in

Pemerintah perlu melakukan intervensi untuk

order to be able to increase the aggregate demand.

dapat meningkatkan aggregate demand. Keynes,

Keynes, a well-known economist, long ago pointed

salah seorang ekonom terkenal, sudah sejak lama

out the importance of such a government role,

menyatakan tentang pentingnya peranan pemerintah

particularly in times of crisis. He suggested that if the

tersebut khususnya di tengah krisis. Dia berpendapat

economy is in a recession, then the community will

bahwa apabila perekonomian dalam keadaan resesi,

not believe in the market; therefore, the Government

maka masyarakat tidak akan percaya kepada pasar

must conduct a rescue operation to prevent the

sehingga Pemerintah harus melakukan penyelamatan

market from collapsing.

agar tidak terjadi kehancuran pasar. Pada tulisan ini, akan dijabarkan krisis ekonomi dunia

This writing will elaborate on the world economic

yang terjadi di tahun 2008-2009 dan memaksa

crisis which occurred from 2008-2009, which forced

pemerintah bersama-sama DPR mengambil langkah-

the government and the House of Representatives

langkah khusus melalui kebijakan stimulus fiskal

(DPR) to take special steps through a fiscal stimulus

serta melihat secara detil reward and punishment

policy, and to see in detail the reward and punishment

yang untuk pertama kalinya diterapkan terhadap

system that was applied for the first time to the fiscal

stimulus fiskal di tahun 2009. Selanjutnya juga akan

stimulus in 2009. Afterwards, some problems to face


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PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUS

disampaikan beberapa permasalahan yang dihadapi

and lessons to be learned from the application of this

serta pelajaran yang dapat dipetik dari penerapan

reward and punishment system of fiscal stimulus in

reward and punishment stimulus fiskal di tahun

2009 will be presented.

2009. LATAR BELAKANG

BACKGROUND

Krisis ekonomi global pada tahun 2008 yang dipicu

The global economic crisis in 2008, which was

oleh krisis sektor perumahan di AS dimulai sejak

triggered by the housing sector crisis in US, began in

tahun

2007 terus berlangsung di tahun 2008.

2007 and continued in 2008. This Crisis, which caused

Krisis yang menyebabkan menurunnya kinerja

a dramatic decrease in world economic performance

perekonomian dunia secara drastis pada tahun 2008

in 2008, was predicted to continue and even increase

tersebut diperkirakan masih akan terus berlanjut

in intensity in 2009. The slowdown of world economic

bahkan akan meningkat intensitasnya di tahun 2009.

growth, in addition to causing global trade volume to

Perlambatan pertumbuhan ekonomi dunia, selain

drop sharply in 2009, will also bankrupt many large

menyebabkan volume perdagangan global pada

industries, see production capacity decreases, and

tahun 2009 merosot tajam, juga akan berdampak

lead to increases in world unemployment figures. The

pada banyaknya industri besar yang menjadi

occurrence of this global monetary crisis has certainly

bangkrut, terjadinya penurunan kapasitas produksi

caused anxiety, as did the great depression which

serta meningkatnya jumlah pengangguran dunia.

occurred in 1930’s. Some countries have even taken

Hal ini tentu saja menimbulkan kecemasan akan

a number of rescue measures, including through

terjadinya krisis keuangan global sebagaimana great

means of banking rationalization. This is necessary

depression yang terjadi di tahun 1930-an. Beberapa

considering that such a crisis could develop from a

negara di dunia bahkan telah melakukan sejumlah

monetary crisis into confidence crisis.

langkah-langkah penyelamatan termasuk dengan rasionalisasi perbankan. Hal ini diperlukan mengingat krisis tersebut dapat berkembang dari krisis keuangan menjadi krisis kepercayaan. Bagi negara-negara berkembang, krisis ini berpotensi

For the developing countries, this crisis has a potential

untuk merusak fundamental perekonomian dan

to damage economic fundamentals and to trigger

memicu terjadinya krisis ekonomi yang lebih parah.

the occurrence of a worse economic crisis. This

Kekhawatiran atas dampak negatif pelemahan

fear of negative impacts from the global economic

ekonomi global terhadap perekonomian di negara-

weakening the economy in developing countries has

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negara berkembang ini, telah memberikan tekanan

put pressure on all currencies throughout the world,

pada mata uang seluruh dunia, termasuk Indonesia.

including in Indonesia.

Indonesia sebagai bagian dari perekonomian dunia

Similarly, Indonesia, as part of the world economy,

juga tidak dapat terlepas dari dampak perlemahan

could not avoid this weakening impact on world

ekonomi dunia tersebut. Dampak negatif yang

economics. The negative impact which was perceived

paling cepat dirasakan sebagai akibat dari krisis

most quickly as being a result of the global economic

perekonomian global adalah pada sektor keuangan

crisis was in the monetary sector, through both

melalui aspek sentimen psikologis maupun akibat

the psychological sentiment aspect and as a result

merosotnya likuiditas global. Harga saham di Bursa

of decreased global liquidity. Share prices in the

Efek Indonesia (BEI) turun mencapai sekitar 50,0

Indonesia Stock Exchange (ISX) decreased by around

persen seiring depresiasi nilai tukar rupiah dengan

50.0 percent in a line with the increased volatility of

volatilitas yang meningkat. Sepanjang tahun 2008,

rupiah exchange rate depreciation. Over 2008, the

nilai tukar rupiah telah terdepresiasi sebesar 17,5

rupiah exchange rate depreciated by 17.5 percent. It

persen. Kecenderungan volatilitas nilai tukar rupiah

was predicted that this tendency of rupiah exchange

tersebut diperkirakan masih akan berlanjut hingga

rate volatility would continue until 2009, accompanied

tahun 2009 dengan masih berlangsungnya upaya

by the ongoing efforts to reduce debts from global

penurunan utang dari lembaga keuangan global.

financial institutions.

Berbagai kondisi tersebut di atas diperkirakan akan

It is expected that these various conditions as described

berpengaruh

perlambatan

above will cause a significant slowdown in economic

pertumbuhan ekonomi, penyediaan kesempatan kerja,

growth, the provision employment opportunities,

dan upaya pengurangan kemiskinan. Pertumbuhan

and poverty alleviation efforts. Economic growth will

ekonomi diperkirakan akan menurun ke level 4,5

predictably decrease to a level 4.5 percent, which is

persen terutama disebabkan oleh (1) perlambatan

specifically caused by: (1) an investment slowdown

investasi yang diperkirakan mencapai 4,0 persen,

that is predicted to be 4.0 percent, lower than the

lebih rendah dari perkiraan sebelumnya sebesar 7,5

previous forecast of 7.5 percent, originating from,

persen, antara lain berasal dari penanaman modal

among other things, foreign investments (PMA)

asing (PMA) dan investasi portofolio; dan (2) kinerja

and portfolio investments; and (2) slower export

ekspor yang melambat dari perkiraan sebelumnya

performance, down from the previous forecast of

7,8 persen menjadi nol persen. Penurunan ekspor

7.8 percent to zero percent. This export decrease was

tersebut juga diikuti oleh penurunan produksi,

also followed by a decrease in production, making it

sehingga pada akhirnya pengurangan tenaga kerja

difficult to avoid employment terminations (PHK).

signifikan

terhadap

(PHK) sulit dihindari.


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Dengan

berbagai

perkembangan

tersebut,

With

these

various

developments,

the

next

peningkatan pengangguran tenaga kerja dan jumlah

consequence to be imminently experienced by the

masyarakat miskin merupakan akibat berikutnya yang

national economy was increased unemployment

akan segera dialami oleh perekonomian nasional. Saat

and increased number of poor. At that time, layoffs

itu, fenomena pemutusan hubungan kerja (PHK) telah

occurred in export-oriented industries, followed later

terjadi pada industri-industri yang berorientasi ekspor,

by the layoff plans in the textile and textile product

menyusul kemudian rencana PHK pada industri tekstil

(TPT) and paper industries, and the layoff plan in the

dan produk tekstil (TPT) dan kertas, dan rencana

timber industry and plantation industries. In addition

merumahkan tenaga kerja pada industri perkayuan

to this, the global recession will also cause the

dan industri perkebunan. Selain itu, resesi global juga

termination of some Indonesian labour (TKI) abroad,

akan mengakibatkan PHK atas sebagian dari tenaga

and their repatriation to Indonesia. This will certainly

kerja Indonesia (TKI) di luar negeri, dan pemulangan

increase the pressure on labor market in Indonesia,

mereka ke Indonesia. Hal ini tentu akan menambah

while at the same time reducing foreign exchange

berat tekanan pada pasar tenaga kerja di Indonesia,

revenues from their income abroad.

sekaligus juga akan mengurangi pendapatan devisa dari penghasilan mereka di luar negeri. KEBIJAKAN STIMULUS FISKAL

FISCAL STIMULUS POLICY

Dalam rangka memperkecil dampak negatif dari

In the framework of reducing the negative impacts of

krisis keuangan global tersebut, Pemerintah perlu

the global monetary crisis, the Government needs to

melakukan langkah-langkah penyesuaian darurat di

take emergence adjustment steps in the fiscal sector,

bidang fiskal, guna menyelamatkan perekonomian

in order to save the national economy in 2009 from

nasional tahun 2009 dari krisis global, antara lain

the global crisis, by means of, among other things:

dengan memperluas program stimulus ekonomi

expanding the economic stimulus program through

melalui APBN 2009, melakukan perubahan terhadap

the 2009 Indonesian Budget, making changes to some

beberapa asumsi ekonomi makro yang dirasakan

macro economic assumptions that are perceived as no

sudah tidak lagi realistis, dan penyesuaian berbagai

longer being realistic, and the adjustment of various

besaran pendapatan negara, belanja negara, serta

amounts of revenues, expenditures, and budget deficit

defisit dan pembiayaan anggaran. Salah satu langkah

and financing. One step taken by the government is

yang ditempuh pemerintah adalah melalui program

through the fiscal stimulus program.

stimulus fiskal. Kebijakan stimulus fiskal untuk countercyclical yang

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The countercyclical fiscal stimulus policy that was


diambil Pemerintah pada dasarnya dimaksudkan

taken by the Government is basically aimed at:

untuk : 1. Mempertahankan daya beli masyarakat;

1.

Maintaining the public’s purchasing power;

2. Membenahi sektor keuangan dan pasar modal;

2.

Rearranging the monetary and capital market sectors;

3. Melakukan optimalisasi APBN

3.

Kebijakan stimulus fiskal tersebut diterapkan baik

The fiscal stimulus policy is applied to both the income

pada sisi pendapatan (melalui income tax) maupun

side (through the income tax) and the spending side,

pada sisi belanja (spending) dengan tujuan :

with the following purposes:

(a)

(a)

(b)

mempertahankan dan/atau meningkatkan

Optimizing the Indonesian Budget

To maintain and/or increase the community’s

daya beli masyarakat untuk dapat menjaga laju

purchasing power in order to be able to

pertumbuhan konsumsi di atas 4,0 persen;

maintain the consumption growth rate above

mencegah PHK dan meningkatkan daya

4.0 percent;

tahan dan daya saing usaha menghadapi krisis

(b)

To prevent layoffs (PHK) and to improve the endurance and competitiveness of businesses

ekonomi dunia; dan

in facing to the world economic crisis; and (c)

menangani dampak PHK dan mengurangi

(c)

To address the PHK impacts and to decrease

tingkat pengangguran dengan meningkatkan

unemployment levels by increasing labor-

belanja infrastruktur padat karya.

intensive infrastructure expenditures.

Disisi pendapatan, peningkatan daya beli masyarakat

On the income side, the improvement of the

dilakukan melalui penurunan tarif PPh Orang

community’s purchasing power is conducted through:

Pribadi dan kenaikan penghasilan tidak kena pajak,

decreasing Individual Income Tax (PPh) rates and

pemberian subsidi harga untuk obat generik, dan PPN

increasing non-taxable incomes; granting of a price

untuk produk akhir ditanggung Pemerintah (DTP),

subsidy for generic medicines; VAT (PPN) for final

penurunan harga BBM, kenaikan gaji PNS, TNI, Polri

products borne by the Government (DTP); decreasing

dan pensiunan, guru/dosen, dan pemberian bantuan

fuel oil prices; increasing salaries for Civil Servants (PNS),

langsung tunai (BLT). Peningkatan daya saing dan

Indonesian Military (TNI), Indonesian Police (Polri) and

daya tahan usaha ditempuh melalui penurunan tarif

pensioners, and teachers/lecturers; and the granting of

PPh Badan dan perusahaan terbuka, pemberian

Direct Cash Assistance (BLT). The increase of business

fasilitas bea masuk DTP, PPh pasal 21 dan 25 DTP, PPN

competitiveness and endurance is undertaken by:

DTP, potongan tarif listrik untuk industri, penurunan

decreasing the PPh rate for Corporations and publicly-

harga solar, subsidi bunga bagi perusahaan air bersih,

traded companies, granting of import duty facilities of


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dan penyertaan modal negara (PMN) dalam rangka

DTP, PPh articles 21 and 25 of DTP, PPN DTP, electricity

kredit usaha rakyat.

rate discount for industry, decreased diesel oil prices, interest subsidy to clean water companies, and capital participation (PMN) in the framework of the people’s business credit program.

Sedangkan dari sisi belanja, penciptaan lapangan kerja

On the spending side, the creation of job opportunities

dan penanggulangan dampak PHK perlu dilakukan

and the mitigation of the impact of layoffs needs to

melalui penambahan anggaran untuk infrastruktur

be conducted through: increasing the budget for

yang terkait dengan bencana alam, jalan, jembatan,

infrastructure related to natural disasters, roads,

irigasi, jaringan kereta api, percepatan penyelesaian

bridges, irrigation, railways, acceleration of advanced

infrastruktur lanjutan, instalasi pengolahan air

infrastructure completion, drinking water treatment

minum, transmisi dan gardu induk listrik, infrastruktur

plants, electricity transmission and main relay stations,

pasar, rumah sakit, serta revitalisasi dan rehabilitasi

market infrastructure, hospitals, and warehousing

pergudangan.

revitalization and rehabilitation.

Stimulus fiskal disisi belanja tersebut selanjutnya

The fiscal stimulus for the spending side was later

ditentukan atau dibatasi untuk program/kegiatan

determined or limited to programs/activities with the

dengan kriteria umum sebagai berikut:

following general criteria:

1. Program/kegiatan harus menciptakan lapangan

1. The program/activity must create significant job

kerja yang signifikan; 2. Hasilnya seketika dan dapat diselesaikan dalam tahun 2009; 3. Memenuhi sasaran Inpres Nomor 5 Tahun 2008 tentang Fokus Program Ekonomi 2008-2009;

opportunities; 2. Its result is immediate and can be completed in 2009; 3. Meeting the goals of Presidential Instruction (Inpres) Number 5 of 2008 regarding Focus of the 2008-2009 Economic Program;

4. Harus melengkapi sistem jaringan infrastruktur agar lebih efisien; 5. Program/kegiatan yang dipilih merupakan bagian dari rencana strategis pemerintah;

4. Must be equipped with an infrastructure network system for more efficiency; 5. The selected program/activity is part of the government strategic plan; and

6. Timely, targeted dan temporary.

6. Is timely, targeted and temporary.

Untuk menjamin agar pelaksanaan kegiatan dapat

In order to ensure that the implementation of activities

mencapai targetnya, maka selain kriteria umum

will attain the goals, then, in addition to the aforesaid

tersebut diatas, juga ditetapkan kriteria pelaksanaan

general criteria, the criteria of activity implementation

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kegiatan yaitu :

are also established, namely:

1. Kegiatan sudah memiliki desain atau dapat

1. The activity has had a design or can prepare the design quickly;

menyiapkan desain secara cepat; 2. Kegiatan tersebut sudah tidak tersangkut masalah

2. The activity is not already entangled in any land problem;

tanah; 3. Dipastikan dapat terserap pada tahun 2009.

3. Is ascertained to be able to be absorbed in 2009.

Kriteria tersebut penting mengingat dana stimulus

These criteria are important, considering that the fiscal

fiskal harus bisa dilaksanakan secara cepat dan

stimulus funds must be able to be implemented quickly

direalisasikan tepat waktu agar multiplier effect-nya

and realized on time to allow its multiplier effects for

terhadap perekonomian dapat segera dirasakan.

the economy to be felt immediately. Therefore, in

Karena itu, untuk menjaga agar pelaksanaan kegiatan

order to ensure that the activity implementation and

serta pencairan dana dapat terlaksana, Pemerintah

fund withdrawal can be realized, the Government

juga menerapkan sistem Reward and Punishment

also applied a Reward and Punishment system for the

untuk pertama kalinya dalam pelaksanaan APBN,

first time in the Indonesian Budget implementation,

sebagaimana tercantum dalam pasal 11A UU No.26

as specified in Article 11A of Law No. 26 of 2009

Tahun 2009 tentang Perubahan atas Undang-Undang

regarding the Amendment to Law No. 41 of 2008 on

No.41 Tahun 2008 tentang APBN TA 2009.

the Indonesian Budget for the 2009 Fiscal Year.

PELAKSANAAN

STIMULUS

FISKAL

DAN

PENERAPAN REWARD AND PUNISHMENT

IMPLEMENTATION OF FISCAL STIMULUS AND THE APPLICATION OF REWARD AND PUNISHMENT

Sebagai langkah awal perencanaan stimulus

As a preliminary step of the fiscal stimulus

fiskal, Pemerintah diwakili Menteri Keuangan pada

planning, the Government, represented by the

tanggal 23 Februari 2009 mengajukan usulan

Minister of finance, on the 23rd of February 2009

penyesuaian atas APBN 2009 kepada Panitia

submitted the 2009 Indonesian Budget adjustment

Anggaran DPR berkaitan dengan perkembangan

proposal of to the Budget Committee of the House

krisis keuangan global beserta langkah-langkah

of Representatives, related to the development of the

darurat yang diperlukan. Tindakan Pemerintah

global monetary crisis and emergency steps needed

tersebut sejalan dengan Pasal 23 UU No. 41 tahun

to be taken. This step taken by the Government

2008 tentang APBN 2009, yang menyebutkan bahwa

was in line with Article 23 of Law No. 41 of 2008

dalam keadaan darurat pemerintah dengan pertujuan

regarding the 2009 Indonesian Budget, which states

DPR dapat menempuh langkah-langkah yang

that in emergency situations the government, with


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dipandang perlu untuk mengatasi keadaan darurat.

the approval of the House of Representatives (DPR),

Bentuk usulan adalah penyesuaian APBN 2009 dan

can take steps that it deems necessary to overcome

program stimulus fiskal. Sebagaimana diatur pasal 23,

the emergency situation. The form of the proposal

persetujuan DPR adalah keputusan yang tertuang di

is an adjustment to the 2009 Indonesian Budget

dalam kesimpulan Rapat Kerja Panitia Anggaran DPR

and the fiscal stimulus program. As provided for in

RI dengan pemerintah yang dilakukan dalam waktu

Article 23, approval of the House of Representatives

1 x 24 jam sejak diterimannya usulan Pemerintah.

is a decision that is contained in the conclusion of

Waktu yang sempit menunjukkan sifat mendesaknya

the Work Meeting of the Budget Committee of the

program stimulus fiskal dimaksud.

House of Representative with the government, which is convened within 24 hours as of the receipt of the Government’s proposal. The narrow time indicates the urgency of the fiscal stimulus program in question.

Panitia Anggaran DPR pada tanggal 24

On the 24th of February 2009, the Budget

Februari 2009 mendukung adanya penyesuaian

Committee of the House of Representatives supported

APBN 2009 dan Program stimulus fiskal yang diajukan

the adjustment of the 2009 Indonesian Budget and the

Pemerintah. Bahkan, disepakati adanya tambahan

Fiscal stimulus program proposed by the Government.

belanja dari semula yang diusulkan pemerintah sebesar

It was even agreed to increase spending of the

Rp10,2 triliun menjadi Rp12,2 triliun (dari stimulus

amount proposed by the government from Rp10.2

fiskal di bidang perpajakan dan belanja semula

trillion to Rp12.2 trillion (from the fiscal stimulus in

Rp71,3 triliun menjadi Rp73,3 triliun). Disamping itu,

taxation and spending sector from Rp71.3 trillion to

disepakati pula adanya lampiran yang memuat daftar

Rp73.3 trillion). In addition to this, it was also agreed

kementerian/lembaga yang mendapatkan tambahan

to have attachments that contained a list of ministries/

belanja berikut kegiatan atau obyek infrastruktur dan

institutions that will receive additional expenditures,

lokasi untuk beberapa kegiatan di beberapa propinsi/

together with the activities or infrastructure objects

kabupaten.

and locations for some activities in some provinces/ regencies.

Menindaklanjuti

tersebut

Following up these agreements, the Circular

Keuangan

of the Minister of Finance No.812/MK.02/2009 dated

No.812/MK.02/2009 tanggal 27 Februari 2009 yang

the 27th of February 2009 was issued, informing the

menginformasikan

kepada kementerian/lembaga

ministries/agencies of the receipt of fiscal stimulus

yang mendapatkan alokasi stimulus fiskal, berupa

allocations, in the form of: (i) notices of allocation

(i) pemberitahuan besaran alokasi, dan (ii) meminta

amounts, and (ii) requests for the relevant ministries/

dikeluarkan

162

Surat

kesepakatan

Edaran

Menteri



menyiapkan

agencies to prepare RKAKL, particularly for activities

RKAKL terutama untuk kegiatan-kegiatan yang tidak

that are unchanged from the original ones proposed

mengalami perubahan dari yang semula diusulkan

by the ministries/agencies.

kementerian/lembaga

terkait

agar

kementerian/lembaga. Furthermore, the Minister of finance issued

Selanjutnya, Menteri Keuangan menerbitkan kepada

a Circular No.883/MK.02/2009 to the ministries/

kementerian/lembaga yang berisi juga Kesepakatan

agencies, also containing a Panggar Agreement

Panggar dengan Pemerintah yang ditandatangani

with the Government, which was signed between

antara Pimpinan Panggar dan Menteri Keuangan

the Panggar Leader and the Minister of finance,

memuat alokasi dana stimulus fiskal Kementerian/

containing the allocations for fiscal stimulus funds of

Lembaga sebagai berikut:

the Ministries/Agencies, as follows:

Surat

Edaran

No.883/MK.02/2009

(in thousands) No

BA

I

Ministries/Agencies

Ceiling 11,335,000,000

Ministries/Agencies 018

Ministry of Agriculture

650,000,000

020

Ministry of Energy and Mineral Resources

500,000,000

022

Ministry of Transportation

024

Ministry of Health

150,000,000

026

Ministry of Manpower & Transmigration

300,000,000

032

Ministry of Maritime Affairs and Fisheries

100,000,000

033

Ministry of Public Works

044

State Ministry for Cooperatives & SMEs

100,000,000

090

Ministry of Trade

335,000,000

091

State Ministry for People Housing

400,000,000

Non-Ministries/Agencies

865,000,000

State General Treasurer (BUN)

865,000,000

Generic Medicine Subsidy

350,000,000

II 999

Subsidy for Clean Water Interest PMN to Jamkrindo Askrindo TOTAL

2,198,800,000

6,601,200,000

15,000,000 500,000,000 12,200,000,000


163


Untuk penyelesaian SAPSK dana stimulus

In practice, the completion of the Budget

fiskal dalam prakteknya cukup bervariasi, SAPSK

Per Work Unit (SAPSK) of fiscal stimulus funds varies

Stimulus fiskal 2009 yang pertama kali ditetapkan

considerably. The SAPSK of the 2009 fiscal stimulus

(23 Maret 2009) adalah SAPSK untuk Kementerian

which was stipulated for the first time (23 March 2009)

Perumahan Rakyat. Sedangkan SAPSK terakhir yang

is the SAPSK for the Ministry of People’s Housing.

ditetapkan tanggal 7 November 2009 adalah SAPSK

Whereas, the last SAPSK that was stipulated on the

untuk Kementerian Pertanian (BA 18) dan SAPSK

7th of November 2009 was SAPSK for the Ministry

terakhir pada BA BUN (BA 999) untuk alokasi pada

of Agriculture (BA 18), and the last SAPSK in the BA

bantuan langsung/subsidi pupuk (20 November

BUN (BA 999) was an allocation for the fertilizer direct

2009).

assistance/subsidy (20 November 2009). Secara lengkap tanggal penyelesaiannya

In all, the completion dates were as follows:

adalah sebagai berikut Kementerian Pertanian (7

The Ministry of Agriculture (7 November 2009), the

November 2009), Kementerian Energi dan Sumber

Ministry of Energy and Mineral Resources (24 March

Daya Mineral (24 Maret 2009), Kementerian

2009), the Ministry of Transportation (11 June 2009),

Perhubungan (11 Juni 2009), Kementerian Kesehatan

the Ministry of Health (31 March 2009), the Ministry

(31 Maret 2009), Kementerian Tenaga Kerja dan

of Manpower and Transmigration (8 April 2009), the

Transmigrasi (8 April 2009), Kementerian Kelautan

Ministry of Maritime Affairs and Fisheries (30 April

dan Perikanan (30 April 2009), Kementerian Pekerjaan

2009), the Ministry of Public Works (1 June 2009), the

Umum (1 Juni 2009), Kementerian Negara Koperasi &

Ministry for Cooperatives & SMEs (20 March 2009),

UKM (20 Maret 2009), Kementerian Perdagangan (3

the Ministry of Trade (3 June 2009), the Ministry of

Juni 2009), Kementerian Negara Perumahan Rakyat

People’s Housing (23 March, 2009), the Generic

(23 Maret 2009), Subsidi Obat Generik (1 Mei 2009),

Medicine Subsidy (1 May 2009), the Subsidy for

Subsidi Bunga Air Bersih (11 Juni 2009), PMN kepada

Clean Water Interest (11th of June, 2009), the PMN

Jamkrindo Askrindo – KUR (11 November 2009),

to Jamkrindo Askrindo – KUR (11 November 2009),

Bantuan langsung Benih Unggul (19 November 2009),

Direct Assistance for Superior Seeds (19 November

dan bantuan langsung pupuk (20 November 2009).

2009), and fertilizer direct assistance (20 November 2009).

Terdapat pemblokiran anggaran stimulus

There was a blocking of the fiscal stimulus

fiskal dalam dokumen SAPSK yang telah diterbitkan

budget in the SAPSK documents that have been

tersebut sebagai berikut:

issued, as follows:

164



(in thousands) No

BA

I

Ministries/Agencies Ministries/Agencies

018


Ceiling

Blocked

Reason

11,335,000,000

109,284,239

650,000,000

0

500,000,000

3,788,666

Efficiency from the remaining study results in the Microhydro Electricity Generators that originates from the difference of cost standards

2,198,800,000

32,615,482

Not completed with supporting data, efficiency result

150,000,000

70,669

020

Ministry of Energy and Mineral Resources

022


024

Ministry of Health

026

Ministry of Manpower and Transmigration

300,000,000

61,616,711

032

Ministry of Maritime Affairs and Fisheries

100,000,000

0

033


6,601,200,000

1,619,711

Escalation fund not completed with audit of BPKP and supporting data

044

State Ministry for Cooperatives & SMEs

100,000,000

9,400,000

Remaining study results (efficiency) of costs standard difference

090

Ministry of Trade

335,000,000

173,000

091

State Ministry for People’s Housing

400,000,000

0

Non-Ministries/Agencies

865,000,000

15,000,000

State General Treasurer (BUN)

865,000,000

15,000,000

Generic Medicine Subsidy

350,000,000

II 999

Subsidy for Clean Water Interest PMN to Jamkrindo Askrindo TOTAL

15,000,000

15,000,000

Remaining study results (efficiency) of building construction Activity duplication with BPN2TKI and not completed with supporting data

Waiting for activity proposal from K/L and government regulation on subsidy

500,000,000 12,200,000,000

124,284,239


165


Dari jumlah blokir di atas, terdapat beberapa

From the aforesaid blocking, there were

usul pencairan blokir yang dapat disetujui diantaranya

several proposals for reduction of blocking that could

Kementerian Tenaga Kerja dan Transmigrasi sebesar

be approved, such as, the Ministry of Manpower and

Rp1.616.711.000,- dan Kementerian Negara Koperasi

Transmigration amounting to Rp1,616,711,000 and

dan UKM sebesar Rp9.400.000.000,-.

the Ministry for Cooperatives and SMEs amounting to Rp9,400,000,000.

Dalam pelaksanaannya, program stimulus

In its implementation, the fiscal stimulus

fiskal dilakukan sebagai reward and punishment.

program was implemented as a reward and

Penerapan reward and punishment pada program

punishment system. Application of the reward and

stimulus fiskal tahun 2009, diatur dalam Undang-

punishment system on the 2009 fiscal stimulus

Undang Nomor 26 tahun 2009 tentang APBN-P 2009,

program is regulated in Law Number 26 of 2009

pada pasal 11 A ayat (3), (4), dan (5) sebagai berikut:

regarding the 2009 Indonesian Revised Budget, in Article 11 A Paragraphs (3), (4), and (5) as follows:

3) Kementerian dan Lembaga (K/L) termasuk

3) The Ministries and Agencies (K/L), including

propinsi dan kabupaten/kota yang melaksanakan

provinces and regencies/cities, that perform

tugas pembantuan/dekonsentrasi yang tidak

seconded tasks/deconcentration which do not

sepenuhnya melaksanakan belanja stimulus fiskal

fully conduct the 2009 fiscal stimulus spending

tahun 2009 sebagaimana telah ditetapkan, akan

as prescribed will become a reducing factor in

menjadi faktor pengurang dalam penetapan

the determination of budget allocations in the

alokasi anggaran pada tahun berikutnya.

following year.

4) Ketentuan tersebut pada ayat (3) berlaku juga

4) The provision as referred to in Paragraph (3) above

bagi propinsi dan kabupaten/kota yang menerima

also applies to the provinces and the regencies/

bantuan teknis dan pendanaan stimulus fiskal

cities that receive technical and finance assistance

dalam rangka mendukung pelaksanaan urusan/

of fiscal stimulus in the framework of supporting

tugas pemerintah daerah.

implementation of affairs/tasks of the regional governments.

5) Faktor pengurang dalam penetapan alokasi

5) The reducing factor in the determination of budget

anggaran bagi kementerian/lembaga/propinsi/

allocations to the ministries/agencies/provinces/

kabupaten/kota yang tidak dapat memberikan

regencies/cities that fail to give justifiable reasons

alasan yang dapat dipertanggungjawabkan

is equal to the remaining budget of fiscal stimulus

adalah sebesar sisa anggaran stimulus fiskal yang

not absorbed.

tidak terserap.

Such a ceiling reduction is conducted by the

166



Pengurangan pagu tersebut dilakukan Pemerintah

Government through a deduction of the spending

melalui pemotongan pagu belanja RKA-KL/

ceiling of the Work Planned Budget of Ministries/

transfer ke daerah. Pelaksanaan pemotongan

Agencies (RKA-KL) or /transfer to the regions.

pagu belanja sebagaimana dimaksud diatur lebih

Implementation of spending ceiling deductions

lanjut oleh Pemerintah.

as referred to above is regulated further by the Government.

Dalam Undang-Undang No. 47/2009 tentang

In Law No. 47 of 2009 regarding the 2010

APBN 2010, hal yang sama diatur pada pasal 14 ayat

Indonesian Budget, the same matter is provided for

(1) s/d (8) dengan penambahan ketentuan berupa

in Article 14 Paragraphs (1) through (8) by means of

pengurangan pagu harus dilaporkan dalam APBN-P

an addition of a provision that the ceiling reduction

2010 dan atau LKPP 2010. Sebagai tindak lanjut

must be reported in the 2010 Indonesian Revised

Undang-undang tersebut telah dikeluarkan Peraturan

Budget and or the 2010 LKPP. As a follow-up to

Menteri Keuangan No.220/PMK.02/2009 tentang

such a law, a Regulation of the Minister of Finance

Tata Cara Pemotongan/Pengurangan Pagu Belanja

(Permenkeu) No.220/PMK.02/2009 has been issued

Kementerian Negara/Lembaga dan Pagu Alokasi

regarding procedures for Deductions/Reductions of

Transfer Ke Daerah TA 2010 Yang Tidak Sepenuhnya

Expenditure Ceilings of the Ministries/Agencies and

Melaksanakan Kegiatan Stimulus Fiskal TA 2009 .

Transfer Allocation Ceilings To Regions in FY 2010

Dalam Permenkeu tersebut dijabarkan pada Pasal

That Did Not Fully Conduct Fiscal Stimulus Activities in

3 alasan yang tidak dapat dipertanggungjawabkan

FY 2009. In that Permenkeu, Article 3 elaborates that


the justifiable reasons are as follows:

a. Tidak dipenuhinya kriteria-kriteria kegiatan yang

a. Not meeting criteria of activities that can be

dapat dibiayai dengan anggaran stimulus fiskal

financed with the fiscal stimulus budget of Fiscal

Tahun Anggaran 2009 yaitu adanya permasalahan

Year 2009, namely the existence of problems in

pengadaan/penyiapan tanah dan/atau desain

land procurement/preparation and/or activity

kegiatan.

design.

b. Tidak diikutinya peraturan perundang-undangan di bidang pengadaan barang/jasa pemerintah;

b. Not complying with statutory regulations in the field of procurement of goods/services for government purposes;

c. Keterlambatan penunjukkan kepala satuan kerja dan/atau pelaksana kegiatan;

c. Delays in the appointment of the work unit head and/or the activity executor;

d. Tidak termasuk sisa tender;dan/atau

d. Not falling within the remaining tender; and/or

e. Bukan akibat keadaan kahar (force majeure).

e. Not resulting from events of force majeure.


167


Adapun perhitungan dalam pemotongan/

The calculation of the expenditure ceiling

pengurangan pagu belanja kementerian berdasarkan

deduction/reduction of the ministries is based on

pada Laporan Realisasi Kegiatan dan Anggaran

the Report of the Realization of Activities and 2009

Stimulus Fiskal 2009. Bagi kementerian yang

Fiscal Stimulus Budget. For the ministries who work

menangani kegiatan dan anggaran stimulus fiskal

with fiscal stimulus activities and the FY 2009 budget,

TA 2009 menghimpun/mengkonsolidasi LRKA-SF

they shall consolidate the 2009 LRKA-SF for the

2009 untuk satuan kerja pusat/vertikal kementerian

central/vertical work units of the relevant ministry/

negara/lembaga yang bersangkutan dan provinsi/

agency, and the provinces/regencies/cities which

kabupaten/kota yang melaksanakan kegiatan tugas

conduct seconding/deconcentration activities shall

pembantuan/dekonsentrasi dan menyampaikannya

submit them to the Director General of Budget not

kepada Direktorat Jenderal Anggaran paling lambat

later than the 31st of January, 2010. Whereas, the

tanggal 31 Januari 2010. Sedangkan kementerian

ministries which work with activities and budget of

yang menangani kegiatan dan anggaran stimulus

the FY 2009 fiscal stimulus shall consolidate the 2009

fiskal TA 2009 menghimpun/mengkonsolidasi LRKA-

LRKA-SF of the provinces/regencies/cities that receive

SF 2009 provinsi/kabupaten/kota yang menerima

technical and finance assistance of fiscal stimulus, in

bantuan teknis dan pendanaan stimulus fiskal dalam

order to support implementation of affairs/tasks of

rangka

the regional governments, and shall submit them to

mendukung

pemerintah

daerah

pelaksanaan

urusan/tugas

menyampaikannya

kepada

Direktorat Jenderal Perimbangan Keuangan paling

the Director General of fiscal Balance not later than the 31 January 2010.

lambat tanggal 31 Januari 2010 Apabila Kuasa Pengguna Anggaran Satuan

If the Budget User Proxy of Work Unit and

kerja dan provinsi/kabupaten/kota penerima dana

the province/regency/city which receive the FY 2009

stimulus fiskal TA 2009 tidak menyampaikan LRKA-

fiscal stimulus funds failed to submit the 2009 LRKA-

SF 2009 sesuai waktu yang telah ditentukan, maka

SF within the determined period, then the data of

data realisasi anggaran stimulus fiskal yang digunakan

fiscal stimulus budget realization to be used is the

adalah data yang tersedia pada Bendahara Umum

data available from the General Treasurer (BUN).

Negara (BUN). Setelah LRKA-SF 2009 dan data dari Direktorat

tersusun,

Director General of Treasury has been prepared, the

Direktorat Jenderal Anggaran dan Direktorat Jenderal

Director General of Budget and the Director General

Perimbangan Keuangan membuat rekomendasi

of Fiscal Balance shall make a recommendation of

pemotongan/pengurangan pagu belanja kementerian

deduction/reductions to expenditure ceilings of the

168

Jenderal

Perbendaharaan

Once the 2009 LRKA-SF and data from the



negara/lembaga dan pagu alokasi transfer ke daerah

ministries/agencies and the transfer allocation ceilings

pada

to regions in the provinces/regencies/cities to the

provinsi/kabupaten/kota

kepada

Menteri

Minister of finance.

Keuangan. Selanjutnya Menteri Keuangan menetapkan

Furthermore, the Minister of finance issues

surat edaran mengenai pemotongan/pengurangan

a circular letter on expenditure ceiling deductions/

pagu belanja/pagu transfer alokasi ke daerah TA

reductions/ transfer allocation ceilings to regions for FY

2010 bagi kementerian negara/lembaga/provinsi/

2010 to the ministries/agencies/provinces/regencies/

kabupaten/kota yang tidak sepenuhnya melaksanakan

cities which did not fully implement the fiscal stimulus

belanja stimulus fiskal TA 2009.

spending in FY 2009.

penilaian dari DJA dan

Meanwhile, the assessment from the

DJPK yang telah mendapatkan persetujuan Menteri

Directorate General of Budget (DJA) and the

Keuangan telah menjadi dasar dikeluarkannya

Directorate General of Fiscal Balance (DJPK) which

Surat Edaran Nomor SE-82/MK.02/2010 tentang

has obtained the approval of the Minister of finance

Pemotongan/Pengurangan Pagu Belanja Kementerian

becomes the basis for the issuance of Circular Number

Negara/Lembaga dan Pagu Alokasi Transfer ke Daerah

SE-82/MK.02/2010 regarding Deductions/Reductions

TA 2010 yang Tidak Sepenuhnya Melaksanakan

of Expenditure Ceilings of the Ministries/Agencies and

Kegiatan Stimulus Fiskal TA 2009, dengan penetapan

Transfer Allocation Ceilings to the Regions in FY 2010

sebagai berikut:

That Did not Fully Perform Fiscal Stimulus Activities in

Sementara itu

FY 2009, with the following stipulations: (in thousands) State Code Ministries/ Agencies

Budget Allocation

Budget Blocked

Budget Ceiling LRKA-SF FY after Blocking 2009

Unrealized Deducted/ Balance Reduced


260,000,000

11,353,339

248,646,661

240,077,907 8,568,754

Ministry of Energy and 020 Mineral Resources

500,000,000

3,788,666

496,211,334

491,713,160 4,498,174

2,198,800,000

35,651,273

2,163,148,727

150,000,000

70,669

149,929,331

018

022


024

Ministry of Health

2,099,859,095 63,289,632

149,782,527 146,805


11,150,862

0

169


Ministry of Manpower 026 and Transmigration

300,000,000

0

300,000,000

256,508,366

43,491,634

916,100

Ministry of Maritime 032 Affairs and Fisheries

100,000,000

0

100,000,000

96,825,119

3,174,881

0


6,601,200,000

86,386,334

6,514,813,666

6,449,391,996

65,421,670

0

State Ministry for 044 Cooperatives & SMEs

100,000,000

0

100,000,000

93,644,356

6,355,644

1,000,000

033

090

Ministry of Trade

335,000,000

173,000

334,827,000 324,280,428

10,546,572

0

State Ministry 091 for People’s Housing

400,000,000

0

400,000,000 398,040,383

1,959,617

0

Total

10,945,000,000 137,423,281 10,807,576,719 10,600,123,336 207,453,383 13,066,962

The

Ketentuan pemotongan/pengurangan pagu

aforesaid

provisions

on

ceiling

tersebut diperkuat dalam UU No. 2 tahun 2010

deductions/reductions were confirmed in Law No. 2 of

tentang Perubahan Atas Undang-Undang Nomor 47

2010 regarding the Amendment to Law Number 47

Tahun 2009 tentang APBN TA 2010 Pasal 14 A yang

of 2009 on the FY 2010 Indonesian Budget in Article

menetapkan pagu kementerian tahun anggaran 2010

14 A, which sets out that the ministerial ceilings for

yang dipotong dan dikurangi sebagai berikut:

fiscal year 2010 are to be deducted and reduced as follows:

a. Kementerian

Perhubungan

sebesar

a. The Ministry of Transportation amounting to Rp11,150,862,000 and

Rp11.150.862.000,00, dan b. Kementerian Tenaga Kerja dan Transmigrasi

b. The Ministry of Manpower and Transmigration amounting to Rp916,100,000

sebesar Rp916.100.000,00 SE-

The difference of the deduction amount in

82/MK.02/2010 dengan UU No. 2 Tahun 2010

the SE-82/MK.02/2010 and in Law No. 2 of 2010 is

disebabkan Satker pada Kementerian Koperasi

due to the Work Units in the Ministry of Cooperatives

dan UKM yang mendapatkan dana stimulus fiskal

and SMEs which received fiscal stimulus funds in FY

Perbedaan jumlah pemotongan pada

170



pada TA 2010 tidak lagi mendapatkan alokasi dana

2010 and were no longer receiving deconcentration/

dekonsentrasi/pembantuan sehingga pemotongan/

seconding fund allocations, so the fund deduction/

pengurangan dana sebesar Rp1.000.000.000,- tidak

reduction amounting to Rp1,000,000,000 could not

dapat dilakukan. Disamping itu terjadi pergeseran

be made. In addition to this, there was a fiscal stimulus

alokasi anggaran stimulus fiskal pada Kementerian

budget allocation shift in the Ministry of Agriculture

Pertanian sebesar Rp390.000.000.000,- untuk subsidi

amounting to Rp390,000,000,000 for the fertilizer

pupuk.

subsidy.

BEBERAPA PERMASALAHAN

SOME PROBLEMS

Meski sudah direncanakan dengan matang dengan

Though it has been planned thoroughly with clear

kriteria yang jelas dan terukur, namun pada prakteknya,

and measured performance, still in practice the

pelaksanaan program stimulus fiskal masih mengalami

implementation of the fiscal stimulus program still

hambatan dan kendala baik dari sisi perencanaan,

experienced some restrictions and constraints, from

penganggaran maupun pelaksanaannya. Beberapa

the planning, budgeting and implementation aspects.

permasalahan yang dihadapi antara lain :

Some problems faced were, among other things:

1. Adanya perbedaan pandangan antara Pemerintah

1. Existence of different views between the

dengan DPR

Government and the House of Representatives

Hal ini terjadi dalam perumusan kegiatan

This occurs in formulation of activities that can

yang dapat dibiayai dengan stimulus fiskal

be financed by fiscal stimulus and in determining

maupun dalam menentukan lokasi pelaksanaan

the activity implementation location. As a result,

kegiatan. Akibatnya, pelaksanaan kegiatan pada

activity implementation in some K/Ls experienced

beberapa K/L mengalami kendala karena belum

constraints because of not having obtained the

mendapatkan persetujuan DPR.

approval of the House of Representatives.

2. Usulan proyek/kegiatan yang belum memenuhi kriteria yang disyaratkan

2. Project/activity proposals that have not met the required criteria

Meski kriteria stimulus fiskal sudah ditentukan

Although the fiscal stimulus criteria have been

secara terukur, tetapi masih ada kegiatan

determined on a measured basis, there are still

yang ternyata belum memenuhi kriteria yang

some activities that in fact have not met the

disyaratkan untuk dilaksanakan melalui stimulus

required criteria for implementation through the

fiskal 2009, baik kriteria umum maupun kriteria

2009 fiscal stimulus, for both general and specific

khusus. Hal ini tentu saja menjadi hambatan

criteria. This certainly becomes a restriction in its

dalam pelaksanaannya sehingga mempengaruhi

implementation, affecting budget absorption


171


realisasi penyerapan anggaran di lapangan. 3.

Adanya perubahan lokasi dan alokasi dana

realization in the field. 3. The existence of changes of locations and

stimulus fiskal

allocation of fiscal stimulus funds

Beberapa lokasi kegiatan yang semula sudah

In the end, some activity locations that formerly

disepakati dan dicantumkan dalam kesimpulan

have been agreed and listed in the conclusion of

rapat kerja antara Pemerintah dengan DPR

the working meeting between the Government

pada akhirnya tidak dapat dilaksanakan

and the House of Representatives could not be

karena kendala teknis di lapangan, sehingga

implemented due to technical constraints in the

pemerintah harus mengusulkan kembali lokasi

field, so that the government must repropose the

kegiatan untuk mendapatkan persetujuan DPR.

activities location for the approval of the House

Dengan demikian, pelaksanaan kegiatan juga

of Representatives. Thus, activity implementation

akan tertunda dan menjadi hambatan dalam

will also be delayed and become restriction in its

pelaksanaannya.

implementation.

4. Masih adanya K/L yang tidak sepenuhnya

4. There are still K/Ls that do not fully perform the

melaksanakan kegiatan

activities

Selain karena belum memenuhi kriteria yang

Besides not yet meeting the determined

sudah ditentukan, beberapa proyek tertunda

criteria, some projects are delayed due to the

karena kekhawatiran serta kehati-hatian para

apprehension and carefulness of the activity

pelaksana kegiatan di lapangan agar tidak

implementers in the field, to avoid from being

terganjal masalah hukum di kemudian hari.

stuck with legal problems in the future.

Disamping itu, proses penetapan surat edaran

In addition to this, the stipulation process of the circular

menteri keuangan tentang pemotongan anggaran

of the Minister of finance on the deduction of budget

bagi K/L yang tidak sepenuhnya melaksanakan

for K/Ls which did not fully perform fiscal stimulus

kegiatan stimulus fiskal juga tidak berlangsung tanpa

activities did not also take place without restrictions.

hambatan. Masalah utama yang dihadapi adalah

The main problem faced was that the reconciliation

proses rekonsiliasi data realisasi anggaran antara

process of budget realization data among the DJA,

DJA, DJPB dan data yang bersumber dari K/L cukup

the Directorate General of Treasury (DJPB) and

menyita waktu. Data yang akurat dibutuhkan dalam

data sourced from the K/Ls was considerably time-

mengambil kesimpulan yang relevan agar tidak

consuming. Accurate data are required in making

menimbulkan komplain dari K/L di kemudian hari.

relevant conclusions in order not to cause complaints from the K/Ls in the future.

172



CONCLUSIONS

KESIMPULAN Program Stimulus Fiskal yang diterapkan

The fiscal stimulus program that was

pemerintah di tahun 2009 telah menjadi bantalan yang

implemented by the Government in 2009 has served

kokoh bagi Indonesia dalam menghadapi guncangan

a basis of study for Indonesia in facing the world

krisis ekonomi dunia yang telah terjadi. Program ini

economic crisis that occurred. This program has been

berhasil dijalankan dengan baik oleh pemerintah

successfully implemented by the Government with

dengan dukungan DPR dan masyarakat pada

support of the House of Representatives and the

umumnya. Hal ini tidak terlepas dari ketatnya kriteria

Public. This cannot be separated from the tight criteria

yang digunakan dalam penentuan kegiatan stimulus

used in determining the fiscal stimulus activities and

fiskal serta penerapan reward and punishment dalam

the application of the reward and punishment system

pelaksanaan stimulus fiskal tersebut.

in the implementation of the fiscal stimulus.

Reward dan punishment merupakan suatu

The reward and punishment system is one

Kementerian/Lembaga

method in motivating the Ministries/Agencies in

dalam meningkatkan prestasi atau kinerjanya. Kedua

improving their achievements or performance. These

pendekatan ini cukup lama dikenal dalam dunia

two approaches have been known for a sufficiently

kerja maupun dunia pendidikan. Reward merupakan

long time in the employment world and the education

ganjaran, hadiah, penghargaan atau imbalan.

world. A Reward is an incentive, prize, award or return.

Dalam konsep manajemen, reward menjadi salah

In the management concept, a reward becomes one

satu alat untuk meningkatkan motivasi. Reward

of tools to improve motivation. A Reward in budgeting

dalam penganggaran bertujuan agar Kementerian/

is aimed so that the Ministries/Agencies become more

Lembaga menjadi lebih giat dalam memperbaiki

intense in repairing or improving their achievements. A

atau meningkatkan prestasi yang telah dicapainya.

punishment means a penalty or sanction. If a reward is

Sementara punishment diartikan sebagai hukuman

a form of positive reinforcement, then a punishment is

atau sanksi. Jika reward merupakan bentuk

as a form of negative reinforcement. A Punishment in

reinforcement yang positif, maka punishment sebagai

budgeting that is given properly and wisely can serve

bentuk reinforcement yang negatif. Punishment

as a motivational tool for the Ministries/Agencies to

dalam penganggaran yang diberikan secara tepat dan

improve their performance. This method is actually

bijak bisa menjadi alat motivasi pada Kementerian/

pedagogic in nature, namely to repair/change the

Lembaga untuk lebih meningkatkan kinerjanya.

mindset and behaviour in budgeting implementation

Metode ini sebenarnya bersifat pedagogies, yaitu

to be better, disciplined, efficient, effective, healthy

untuk memperbaiki/merubah

and accountable.

cara

dalam

memotivasi

mindset maupun

perilaku dalam implementasi penganggaran menuju


173


kearah yang lebih baik, disiplin, efisien, efektif, sehat dan penuh tanggungjawab. Program stimulus fiskal dilakukan melalui

The fiscal stimulus program implemented

dapat

through the reward and punishment system is

meningkatkan motivasi pada kementerian/lembaga

expected to be able to improve motivation in the

untuk dapat selalu meningkatkan kinerja yang

ministries/agencies, so that they always improve

telah dicapainya. Sehingga terbangun motivasi

on their performance. Thus, motivation for the

kementerian/lembaga untuk merencanakan dan

ministries/agencies will be built into the plan and

menggunakan anggaran secara tepat guna, tepat

they will use the budget in a proper and targeted

sasaran sesuai kaidah penganggaran yang berlaku.

basis, in accordance with the prevailing budgeting

Pencapaian target sasaran atas penggunaan anggaran

principles. The achievement of targeted goal of using

secara efisien dan efektif akan berdampak pada

the budget efficiently and effectively will affect the

reward terhadap Kementerian/Lembaga. Namun,

rewards for the Ministries/Agencies. However, on the

sebaliknya apabila kementerian/lembaga tidak dapat

contrary, if a ministry/agency cannot use the budget

menggunakan anggaran secara maksimal, efektif

maximally, effectively and efficiently in the framework

dan efisien dalam rangka pencapaian target sasaran

of achieving the determined targets, then the relevant

yang telah ditetapkan maka terhadap Kementerian/

Ministry/Agency will have a punishment imposed that

Lembaga tersebut akan terkena punishment yang

takes the form of, among other things, budget ceiling

diantaranya berupa pemotongan/pengurangan pagu

deductions/reductions.

reward

and

punishment

diharapkan

anggaran. Pelaksanaan

reward

and

punishment

Implementation

of

the

reward

and

pada program stimulus fiskal, dari sisi jumlah dana

punishment system in fiscal stimulus program, from

pemotongan sebagai wujud punishment hanya

the deduction fund amount standpoint as a realization

sekitar 0,1% dari pagu yang ada sehingga secara

of punishment, was only around 0.1% of the existing

keseluruhan pemanfaatan anggaran telah mendekati

ceiling. Thus, as a whole, the budget utilization has

pada target sasaran yang telah ditetapkan. Dengan

approached the determined targets. Therefore, in the

demikian

dalam konteks penganggaran stimulus

context of fiscal stimulus budgeting, the reward and

fiskal, reward and punishment tersebut telah

punishment system has been able to become a tool

dapat menjadi alat untuk membangun motivasi

to build motivation of the Ministries/Agencies in order

Kementerian/Lembaga

to improve their performance and responsibilities

agar lebih meningkatkan

kinerja dan tanggungjawabnya dalam pemanfaatan anggaran.

174


regarding budget utilization.

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTA THE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXES PENDAHULUAN Dalam

rangka

INTRODUCTION efektifitas

In order to maximize the effectiveness of regional

maka

development implementation, regional development

penyelenggaraan pembangunan daerah harus benar-

management must be in conformity with the

benar sesuai dengan aspirasi, kebutuhan dan prioritas

aspirations, needs and priorities of the regions. For

daerah. Untuk itulah kebijakan otonomi daerah

that purpose, regional autonomy and the fiscal

dan desentralisasi fiskal adalah pilihan yang paling

decentralization policy is the most appropriate choice,

tepat, karena telah menempatkan motor penggerak

because these place the driving motor of development

pembangunan pada tingkatan pemerintahan yang

at the government level which is nearest to the

paling dekat dengan masyarakat, yaitu pemerintah

community, namely local governments.

pelaksanaan

mengoptimalkan

pembangunan

daerah,

daerah. Salah satu instrumen utama yang digunakan dalam

One of the main instruments used in the implementation

pelaksanaan desentralisasi fiskal adalah pemberian

of fiscal decentralization is the granting of authority to

kewenangan kepada pemerintah daerah untuk

the local governments to impose taxes (taxing power).

memungut pajak (taxing power). Kebijakan pemberian

The policy of granting authority to local governments

kewenangan kepada pemerintah daerah untuk

to impose regional taxes is still very limited. This is

memungut pajak daerah masih sangat terbatas, hal

reflected from the contribution of Regional-Originated

tersebut tercermin dari kontribusi Pendapatan Asli

Revenues (PAD) to the Regional Government Budget

Daerah (PAD) terhadap Anggaran Pendapatan dan

(APBD) not being optimal, particularly for regencies/

Belanja Daerah (APBD) yang belum optimal, khususnya

cities. Nominally, in 2008 and 2009, the total PAD

bagi kabupaten/kota. Secara nominal, pada tahun

for provinces/regencies/cities were, respectively, Rp54

2008 dan 2009 jumlah keseluruhan PAD untuk

trillion (15.6 percent of total APBD Revenues) and


175

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTA THE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXES

sebesar

Rp62.6 trillion (16.5 percent of total APBD Revenues).

Rp54 triliun (15,6 persen dari total Pendapatan APBD)

In the framework of strengthening regional taxing

dan Rp62,6 triliun (16,5 persen dari total Pendapatan

power, on the 18th of August 2009 the Government,

APBD). Dalam rangka penguatan taxing power

together with the House of Representatives, has

daerah, pada tanggal 18 Agustus 2009 Pemerintah

promulgated the Law of Regional Tax and Regional

bersama-sama DPR RI telah mengundangkan UU

Retribution, better known as the Law of PDRD, namely

tentang Pajak Daerah dan Retribusi Daerah, yang

Law Number 28 Of 2009 in lieu of Law Number 18 Of

lebih dikenal dengan singkatan UU PDRD, yaitu UU

1997 as Amended by Law Number 34 of 2000.

provinsi/kabupaten/kota

masing-masing

Nomor 28 Tahun 2009 sebagai pengganti UU Nomor 18 Tahun 1997 sebagaimana telah diubah dengan UU Nomor 34 Tahun 2000. Penyempurnaan

UU

PDRD

tersebut

menjadi

The rectification of the Law of PDRD has become

momentum penting pemberian otonomi yang seluas-

an important momentum for granting maximum

luasnya dalam bidang ekonomi dan fiskal. Pengesahan

autonomy in the economic and fiscal sectors. The

UU PDRD ini sangat strategis dan mendasar di bidang

ratification of this PDRD Law is very strategic and

desentralisasi fiskal, karena terdapat perubahan

fundamental for the fiscal decentralization sector, as

kebijakan yang cukup fundamental dalam penataan

there has been a considerably fundamental change of

kembali hubungan perimbangan keuangan antara

policy in the rearrangement of the financial sharing

Pusat dan Daerah. Selama ini hubungan perimbangan

relationship between the Central and Regional

keuangan antara Pusat dan Daerah dirasakan kurang

Governments. So far, the financial sharing relationship

memenuhi rasa keadilan suatu daerah, terlebih pada

between the Central and Regional Governments

daerah-daerah penghasil yang mempunyai potensi

was perceived as not meeting the feeling of equity

sumber daya alam yang melimpah. Selain itu, hal ini

among regions, especially for productive regions that

dimaksudkan agar daerah dapat memungut sumber-

have abundant natural resource potential. In addition

sumber pendapatannya secara optimal sesuai dengan

to this, the intention is that the regions will able to

potensi tiap-tiap daerah.

optimally take advantage of their income sources, according to their respective potential.

Pada hakikatnya, penerapan UU PDRD mempunyai

Essentially, the application of the Law of PDRD has

beberapa tujuan, antara lain: pertama, memberikan

several objectives, including: first, to give more

kewenangan yang lebih besar kepada daerah

authority to regions in taxation and retribution, in

dalam perpajakan dan retribusi sejalan dengan

a line with the increasingly greater responsibility of

semakin besarnya tanggung jawab daerah dalam

regions to implement government administration and

176



penyelenggaraan pemerintahan dan pelayanan kepada

services to the community; second, to improve the

masyarakat; kedua, meningkatkan akuntabilitas daerah

accountability of the regions in service rendition and

dalam penyediaan layanan dan penyelenggaraan

government administration, while at the same time to

pemerintahan dan sekaligus memperkuat otonomi

strengthen regional autonomy; and third, to provide

daerah; serta ketiga, memberikan kepastian bagi

certainty to the businesses on the types of regional

dunia usaha mengenai jenis-jenis pungutan daerah

levies, while at the same time strengthen the legal

dan sekaligus memperkuat dasar hukum pemungutan

basis for the imposition of regional taxes and regional

pajak daerah dan retribusi daerah.

retribution.

Salah satu perubahan yang mendasar yang terdapat

One of the fundamental changes in the Law of PDRD is

dalam UU PDRD tersebut adalah dialihkannya 2 jenis

the diverting of 2 types of central tax to new taxes for

pajak pusat menjadi pajak baru bagi kabupaten/

the regencies/cities, namely the Land and Building Tax

kota, yaitu Pajak Bumi dan Bangunan Perdesaan dan

of Rural and Urban Sectors (PBB-P2) and the Duties on

Perkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanah

Land and Building Transfers (BPHTB). Based on Article

dan Bangunan (BPHTB). Berdasarkan Pasal 182 UU

182 of Law Number 28 of 2009, the diverting of the

Nomor 28 Tahun 2009, pengalihan BPHTB menjadi

BPHTB to become regency/city taxes will commence

pajak kabupaten/kota dilakukan mulai 1 Januari

on the 1st of January 2011, while the PBB-P2 will come

2011, sementara PBB-P2 efektif diberlakukan mulai 1

into effect as of the 1st of January, 2014.

Januari 2014.

LANDASAN TEORITIS PENGALIHAN PBB DAN BPHTB MENJADI PAJAK DAERAH

THE THEORETICAL BASIS OF THE DIVERSION OF PBB AND BPHTB TO BECOME REGIONAL TAXES

Berdasarkan pengalaman internasional, kebanyakan

Based on international experiences, most of the

negara maju melimpahkan urusan pajak properti (jika

developed counties delegate property tax affairs to

di Indonesia pajak properti tersebut adalah seperti PBB

the local governments (in Indonesia, the property tax

dan BPHTB), kepada pemerintah daerah.

is equivalent to PBB and BPHTB).

Alasan yang paling umum, kenapa PBB dan BPHTB

The most common reasons for why the PBB and BPHTB

berubah menjadi pajak daerah adalah karena (i)

were changed to become regional taxes are, because:

manfaat dari pengeluaran-pengeluaran yang didanai

(i) the benefits of expenses financed by taxes they pay

oleh pajak yang mereka bayar di dalam suatu kerangka

in the framework of accountability and transparency,

kerja akuntabilitas dan transparansi, (ii) ditinjau dari

(ii) as viewed from regional tax criteria, namely from

kriteria pajak daerah, yaitu dari kesesuaian, keadilan

properness, equity and compatibility, as regional


177


dan kecocokan, sebagai pajak daerah (obyek pajak

tax (immovable tax objects), (iii) as viewed from its

tidak berpindah-pindah), (iii) ditinjau dari aspek

objective aspect, namely to increase regional revenue

tujuannya, yaitu untuk meningkatkan sumber

sources. However, in countries where the Regional

penerimaan daerah. Namun demikian, di negara-

Governments and Regional PBB play important roles,

negara, dimana Pemerintahan Daerah dan PBB

not all of PBB are collected by the local government.

daerah memegang peranan penting, tidak semua

In some countries, such as Latvia and Chili, the PBB

PBB dipungut oleh Pemerintah Daerah. Di beberapa

become central Tax more than regional Tax1.

negara, seperti Latvia dan Chili, PBB lebih banyak menjadi pajak Pusat daripada pajak Daerah1. Selanjutnya, KJ Davey mengatakan bahwa:

Further, KJ Davey points out that:

Pajak atas harta tetap, akan lebih tepat kalau

Tax on immovable properties, will be more proper if

pengenaannya dilakukan oleh pemerintah daerah. Hal

imposed by the local government. This is due to: (1)

ini karena: (1) sifat objek yang dikenakan pajak sangat

characteristic of the object on which tax is imposed is

jelas lokasinya, (2) pajak tersebut melekat pada suatu

very clear in its location, (2) the tax attaches to a plot of

bidang tanah atau bangunan yang tidak disangkal lagi

land or building that is inevitably a part of the region.

merupakan bagian dari daerah tersebut. Berkaitan

In that relation, the granting of certain income sources

dengan itu, pemberian sumber-sumber pendapatan

to the local government has two potential benefits.

tertentu kepada pemerintah daerah mempunyai dua

First, it is good for regional autonomy because the

keuntungan potensial. Pertama, baik bagi otonomi

revenue allocation is not directed according to the

daerah karena alokasi pendapatan tidak diarahkan

expense patterns, so the local government has

sesuai dengan pola-pola pengeluaran, sehingga

freedom to determine the use of the income proceeds.

pemerintah daerah mempunyai kebebasan untuk

The local government has full freedom to control the

menentukan penggunaan hasil pendapatan tersebut.

responsibility, rate and criteria of imposition in the tax

Pemerintahdaerahmempunyaikebebasansepenuhnya

field given, so that the freedom to choose taxation

untuk mengatur mengenai pertanggungjawaban,

rates and expenditures as desired is really achieved.

tarif dan kriteria pengenaan di lapangan pajak yang

Second, this revenue enables the local government to

diberikan, sehingga benar-benar tercapai keleluasaan

optimize the collection of its revenues, so that it is able

untuk memilih tingkat-tingkat perpajakan dan

to contribute fully to the national tax effort. In any

pembelanjaan yang dikehendaki. Kedua, pendapatan

case, in the event of any failure of local governments

1

”Strategi dan Peta Riwayat Pelimpahan Wewenang Pajak Bumi dan Bangunan”, seri Desentralisasi Fiskal di Indonesia, Januari 2010.

178


1 “Strategi dan Peta Riwayat Pelimpahan Wewenang Pajak Bumi dan Bangunan”, seri Desentralisasi Fiskal di Indonesia, January 2010.


tersebut

memungkinkan

mengoptimalkan

pemerintah

pemungutan

daerah

to explore the tax field properly, there will not be

pendapatannya,

any additional burden on the Central goverment

sehingga dapat memberikan sumbangan sepenuhnya

Budget2.

terhadap upaya perpajakan nasional (national tax effort). Minimal, jika terjadi kegagalan pemerintah daerah dalam menggali lapangan pajak sebagaimana mestinya, maka tidak akan memberikan beban tambahan terhadap anggaran Negara2. Sementara

itu,

Bambang

Brodjonegoro

juga

Meanwhile, Bambang Brodjonegoro also points out

menegaskan bahwa tanah dan bangunan layak

that it is reasonable for lands and buildings to be

dikelola sendiri oleh setiap daerah. Atas dasar

managed on their own by each region. On this basis,

itu, daerah layak menerima hasil pungutan yang

the regions deserve the proceeds of land and building-

berbasiskan tanah dan bangunan, yakni PBB dan

based levies, namely PBB and BPHTB. The diversion

BPHTB. Pengalihan hasil pungutan PBB dan BPHTB

of proceeds of PBB and BPHTB imposition is needed

dibutuhkan oleh daerah untuk membiayai program-

by the regions to finance programs that are able to

program yang dapat memberikan stimulus pada

stimulate the investment development in their areas3.

pengembangan investasi di wilayahnya3.

KEBIJAKAN PENGALIHAN PBB DAN BPHTB MENJADI PAJAK KABUPATEN/KOTA

POLICY OF PBB AND BPHTB DIVERSION TO BECOME REGENCY/ CITY TAXES

Kebijakan pengalihan PBB dan BPHTB di Indonesia

PBB and BPHTB diversion policy in Indonesia was

ditandai dengan terbitnya UU Nomor 28 tahun

marked by the issuance of Law Number 28 of 2009

2009 tentang Pajak Daerah dan Retribusi Daerah

regarding Regional Tax and Regional Retribution on

pada tanggal 18 Agustus 2009. Menurut Pasal 182

the 18th of August, 2009. According to Article 182 of

UU Nomor 28 tahun 2009 terdapat 2 jenis pajak

Law Number 28 of 2009, there are 2 types of central

pusat yang akan dialihkan menjadi pajak baru bagi

tax to be diverted into new taxes to the regencies/

kabupaten/kota, yaitu Pajak Bumi dan Bangunan

cities, namely, the Land and Building Tax of Rural and

2

2

KJ Davey, “Pembiayaan Pemerintahan Daerah”, UI-Press, 1988, hal. 82 dan 258.

3 Bambang Brodjonegoro, “BPHTB Jadi Penerimaan Daerah “, Harian Kompas, tanggal 15 Desember 2008.

KJ Davey, “Pembiayaan Pemerintah Daerah”, UI-Press, 1988, pp 82 and 258.

3 Bambang Brodjonegoro, “BPHTB Jadi Penerimaan Daerah “, Kompas daily newspaper, 15 December, 2008.


179


CHART I : PBB and BPH + B Diversion Regencies/Cities

Central Goverment Start 1 January 2014 st

PBB Sector : ØRural ØUrban ØFarm ØForestry ØMining BPHTB

PBB of Rural and Urban Sectors (PBB-P2)

Start 1st January 2011

BPHTB

Bacground : w Characteristics of PBB-P2 Quality as Regional Tax - Immobile - The tax benefit-link local accountability - Best practice in many countries

Perdesaan dan Perkotaan (PBB-P2) dan Bea Perolehan

Urban Sectors (PBB-P2) and the Duties on Land and

Hak atas Tanah dan Bangunan (BPHTB). Pengalihan

Building Transfers (BPHTB). The diverting of BPHTB to

BPHTB menjadi pajak kabupaten/kota dilakukan

become a regency/city tax will be conducted as of the

mulai 1 Januari 2011, sementara PBB Pedesaan dan

1st of January 2011, while Rural and Urban PBB shall

Perkotaan efektif diberlakukan mulai 1 Januari 2014.

become effective as of the 1st of January, 2014. The

Kebijakan pengalihan PBB dan BPHTB ke dalam

PBB and BPHTB diversion into regional tax policy is

pajak daerah pada dasarnya dilatarbelakangi oleh

principally backed by the consideration that these two

pertimbangan bahwa kedua jenis pajak tersebut lebih

types of tax are more proper to be regional taxes, and

tepat sebagai pajak daerah, serta pengalihan tersebut

such a diverting is also fiscally neutral at the national

juga netral terhadap fiskal (neutral fiscal) nasional,

level, as can be seen in Chart 1.

sebagaimana dapat dilihat pada Bagan 1. Di samping itu, sifat dari objek pajak PBB-P2 dan BPHTB

In addition to this, these PBB-P2 and BPHTB tax

tersebut tidak mobile, bersifat lokal, dan sebagian

objects are immobile, local in nature, and most of

besar hasilnya telah diserahkan kepada daerah,

their proceeds have been delivered to the regions, and

bahkan boleh dikatakan hampir keseluruhan hasilnya

it can even be said that nearly all of its proceeds have

sudah diserahkan kepada daerah, sebagaimana yang

been delivered to the regions, as reflected in Chart

tercermin pada Bagan 2 dan Bagan 3. Berdasarkan

2 and Chart 3. Based on the provisions in Article 12

180



CHART 2 : REVENUE - SHARING OF PBB

Central Goverment 10%

PBB

Equally Shared to Regencies/ Cities 6,5 % Regencies/ Cities Incentives 6,5 % Provinces 16,2 %

Regional Goverment 90% Law Number 33 of 2004 regarding Revenue Sharing between the Central Govermment and Regional Goverment Goverment Regulation Number 55 of 2005 regarding Shared Funds

CHART 3 : REVENUE - SHARING OF BPHTB

Regencies/ Cities 64,8 %

Tax Fee 64,8 %

Central Goverment 20%

PBB

Equally Shared to Regencies/ Cities

Provinces Regional Goverment 80%

Regencies/ Cities

Law Number 33 of 2004 regarding Revenue Sharing between the Central Govermment and Regional Goverment Goverment Regulation Number 55 of 2005 regarding Shared Funds

ketentuan Pasal 12 ayat (1), (2), dan (3) UU Nomor 33

Paragraphs (1), (2), and (3) of Law Number 33 Of 2004

Tahun 2004 serta Pasal 5 dan Pasal 6 PP Nomor 55

and Articles 5 and Article 6 of Government Regulation

Tahun 2005, bagian daerah atas PBB sebesar 10 persen

(PP) Number 55 of 2005, PBB sharing is divided as

untuk pemerintah pusat, dan selebihnya sebesar 90

follows: 10 percent for the central government, with

persen untuk daerah, dengan rincian sebesar 16,2

the remaining 90 percent for the regions, which is

persen untuk provinsi, 64,8 persen untuk kabupaten/

broken down into 16.2 percent for provinces, 64.8

kota, serta 9 persen untuk biaya pemungutan yang

percent for regencies/cities, and 9 percent for a shared

dibagi untuk daerah. Adapun bagian yang 10 persen

collection for regions. As to the 10 percent sharing for

untuk Pusat, sebenarnya dikembalikan secara merata

the Central Government, this is in fact returned to all

ke seluruh kabupaten/kota sebesar 6,5 persen,

regencies/cities at a rate of 6.5 percent, whereas the

sedangkan sisanya sebesar 3,5 persen untuk insentif

remaining 3.5 percent is for incentives to regions that

daerah yang menyetor PBB yang melebihi target.

pay PBB exceeding the target.

Demikian pula, berdasarkan ketentuan Pasal 12 ayat

Similarly, based on the provisions in Article 12

(4) dan (5) UU Nomor 33 Tahun 2004 serta Pasal 7

Paragraphs (4) and (5) of Law Number 33 of 2004

PP Nomor 55 Tahun 2005, bagian daerah atas BPHTB

and Article 7 of PP Number 55 of 2005, the share

ditetapkan sekitar 80 persen dari BPHTB adalah milik

of BPHTB for regions is stipulated as follows: around

daerah, dengan rincian 16 persen untuk provinsi dan

80 percent of the BPHTB belongs to regions, which

64 persen untuk kabupaten/kota, sedangkan sisanya

is broken down into 16 percent for provinces and 64


181


sebesar 20 persen yang disetor ke pusat akan disebar

percent for regencies/cities, whereas the remaining 20

kembali secara merata ke seluruh kabupaten/kota.

percent that is paid to the central government will be returned to all of the regencies/cities.

IMPLIKASI PENGALIHAN PBB DAN BPHTB MENJADI PAJAK KABUPATEN/KOTA

IMPLICATION OF PBB AND BPHTB DIVERSION TO BECOME REGENCY/ CITY TAXES

PBB dan BPHTB disalurkan melalui APBN sebagai

PBB and BPHTB are distributed through the

dana bagi hasil (DBH) kepada pemerintah provinsi

Indonesian Budget as revenue sharing fund (DBH) to

dan kabupaten/kota guna membantu mengatasi

the province and regency/city governments, in order

ketidakseimbangan vertikal (vertical fiscal imbalance).

to assist in overcoming any vertical fiscal imbalance.

Penyaluran DBH tersebut diatur dalam UU Nomor

DBH distribution is regulated by Law Number 33 of

33 Tahun 2004 tentang Perimbangan Keuangan

2004 regarding Revenue Sharing between the Central

Pemerintah Pusat dan Pemerintahan Daerah serta PP

Government and Regional Governments as well as PP

Nomor 55 Tahun 2005 tentang Dana Perimbangan.

Number 55 of 2005 regarding Shared Funds.

Hingga tahun 2010, PBB dan BPHTB masih merupakan

Until 2010, PBB and BPHTB still constitute central taxes

pajak Pusat yang diselenggarakan oleh Direktorat

which are managed by the Directorate General of Tax

Jenderal Pajak, Kementerian Keuangan. PBB dibagi

of the Finance Ministry. PBB is divided into five sectors,

menjadi lima sektor, yaitu sektor perkotaan, sektor

namely the urban sector, rural sector, plantation

perdesaan, sektor perkebunan, sektor kehutanan,

sector, forestry sector, and mining sector. Of these five

dan sektor pertambangan. Dari kelima jenis PBB

types of PBB, the ones that will be diverted to become

tersebut, PBB yang akan dialihkan menjadi pajak

regency/city taxes are through the PBB of the urban

kabupaten/kota meliputi PBB sektor perkotaan dan

sector and rural sector (PBB-P2).

sektor perdesaan (PBB-P2). Pengalihan PBB-P2 dan BPHTB dari pajak pusat menjadi

Diversion of PBB-P2 and BPHTB from central tax to

pajak kabupaten/kota pada dasarnya bersifat netral

become regency/city tax is principally fiscally neutral

terhadap fiskal (neutral fiscal) nasional sebagaimana

in nature at the national level, as indicated from the

yang ditunjukkan dari hasil simulasi terhadap data

result of a simulation on the 2010 Indonesian Revised

APBN-P 2010 pada Tabel 1.

Budget data in Table 1.

Di samping itu,

pengalihan PBB-P2 dan BPHTB

In addition to this, PBB-P2 and BPHTB diversion

menjadi pajak kabupaten/kota juga berimplikasi

to become regency/city tax also has an effect on

mengurangi ketimpangan keuangan secara vertikal.

reducing vertical fiscal imbalances. From the result of

182



CHART 4 : Implication of PBB-P2 and BPHTB Diversion on Public Finance

The Indoneisan Budget = (-)

Revenues 1. PBB-P2=0 2. BPHTB=0

The Provincial Government Budget = (-)

Transfer of region 1. Revenues Sharing of PBB-P2=0 2. BPHTB=0 DJP Share from PBB-P2 tax fee=0

1. Provincial Government Sharing of PBB-P2=16,2% 2. Provincial Government Sharing of BPHTB=16%

The Regency/ City Government Budget=(+)

Dari hasil simulasi terhadap data APBN-P 2010 seperti

the simulation on 2010 Indonesian Revised Budget

yang ditunjukkan pada Tabel 2, Tabel 3 dan Bagan

data, as shown in Table 2, Table 3 and Chart 4, the

4, maka implikasi dari pengalihan PBB-P2 dan BPHTB

implications of the PBB-P2 and BPHTB diversion to

menjadi pajak kabupaten/kota terhadap keuangan

become regency/city tax on fiscal vertically are:

secara vertikal adalah:

(a) The Indonesian Budget decreases, because all of

(a) APBN menjadi berkurang, karena keseluruhan dari PBB-P2 dan BPHTB diserahkan kepada

the PBB-P2 and BPHTB are delivered entirely to the regencies/cities;


183


kabupaten/kota; (b) APBD Provinsi menjadi berkurang, karena 16,2

(b) The Provincial Government Budgets decrease,

persen dari PBB-P2 dan 16 persen dari BPHTB

because 16.2 percent of the PBB-P2 and 16

yang merupakan bagian provinsi diserahkan

percent of the BPHTB that are the share of the

kepada kabupaten/kota;

province are delivered to regencies/cities;

(c) APBD kabupaten/kota menjadi naik, karena PBB-

(c) The Regency/ City Government Budgets increase,

P2 dan BPHTB seluruhnya dialihkan menjadi pajak

because the PBB-P2 and the BPHTB are all diverted

kabupaten/kota.

to become regency/city taxes.

Dampak lainnya dari pengalihan PBB-P2 dan BPHTB

Another effect of the PBB-P2 and BPHTB diverting

adalah akan memberi keuntungan kepada daerah-

is it will give benefits to relatively rich regions. This

daerah yang relatif kaya. Hal ini karena daerah-

is because relatively rich regions generally have

daerah yang relatif kaya pada umumnya memiliki

sufficiently rapid economic development, which will

perkembangan ekonomi yang cukup pesat, sehingga

provide sufficiently large contributions to the revenues

memberikan kontribusi yang cukup besar bagi

of these rich regions. Meanwhile, the relatively poor

penerimaan daerah-daerah kaya tersebut. Sementara,

regions will lose part of their revenues, due to not

daerah-daerah yang relatif miskin akan kehilangan

having more access to the PBB-P2 and BPHTB revenue

sebagian pendapatannya, karena tidak lagi memiliki

sharing fund, which in general reaches ó.5 percent

akses ke dana bagi hasil PBB-P2 dan BPHTB, yang

of the PBB-P2 and 20 percent of the BPHTB. Thus,

pada umumnya mencapai ó,5 persen dari PBB-P2

horizontally, this will create a fiscal imbalance between

dan 20 persen dari BPHTB. Dengan demikian, secara

the relatively rich local governments and the relatively

horizontal, akan menciptakan terjadinya ketimpangan

poor local governments.

keuangan antara pemerintah daerah yang relatif kaya dengan pemerintah daerah yang relatif miskin. Implikasi lain dari pengalihan PBB-P2 dan BPHTB

Another implication of the PBB-P2 and BPHTB diversion

adalah beberapa UU dan peraturan yang terkait

is that some Laws and regulation related to PBB and

dengan PBB dan BPHTB perlu disempurnakan dan

BPHTB need to be rectified and revised, including:

direvisi, antara lain meliputi: 1. UU Nomor 12 Tahun 1994 tentang Perubahan

1. Law Number 12 of 1994 regarding the

atas UU Nomor 12 Tahun 1985 tentang Pajak

Amendment to Law Number 12 of 1985 on Land

Bumi dan Bangunan;

and Building Tax;

2. UU Nomor 32 Tahun 2004 tentang Pemerintahan

Government;

Daerah;

184

2. Law Number 32 of 2004 regarding Regional



3. UU Nomor 33 Tahun 2004 tentang Perimbangan Keuangan

antara

Pemerintah

Pusat

dan

3. Law Number 33 of 2004 regarding Revenue Sharing between the Central Government and Regional Governments;

Pemerintahan Daerah; 4. PP Nomor 55 Tahun 2005 tentang Dana

4. PP Number 55 of 2005 regarding Shared Funds; and

Perimbangan; serta 5. UU Nomor 38 Tahun 2007 tentang Pembagian

5. Law Number 38 of 2007 regarding the Division

Pemerintah,

of Governance Affairs between the Government,

Pemerintah Daerah Provinsi, dan Pemerintah

the Provincial Governments, and the District/

Daerah Kabupaten/Kota.

Municipal Governments.

Urusan

Pemerintahan

antara

SIMPULAN

CONCLUSIONS

• Kebijakan pengalihan PBB-P2 dan BPHTB menjadi

• The diverting of PBB-P2 and BPHTB to become

pajak daerah ditandai dengan terbitnya UU

regional tax policy was marked by the issuance of

Nomor 28 tahun 2009 tentang Pajak Daerah

Law Number 28 of 2009 regarding Regional Tax

dan Retribusi Daerah pada tanggal 18 Agustus

and Regional Retribution on the 18th of August

2009. Berdasarkan UU dimaksud, pengalihan

2009. Based on that Law, BPHTB diversion to

BPHTB menjadi pajak kabupaten/kota dilakukan

become regency/city taxes shall be conducted

mulai 1 Januari 2011, sementara PBB-P2 efektif

beginning of the 1st of January 2011, while the

diberlakukan mulai 1 Januari 2014.

PBB-P2 shall come into effect as of the 1st of

• Latar belakang kebijakan pengalihan PBB-P2 dan

January 2014.

BPHTB adalah: (a) kedua jenis pajak tersebut lebih

• Background of the PBB-P2 and BPHTB diversion

tepat sebagai pajak daerah karena pengalihan

policy consists of: (a) the two types of tax are

PBB-P2 dan BPHTB bersifat netral terhadap

more properly regional taxes, because the PBB-P2

fiskal (neutral fiscal) nasional; (b) sifat dari objek

and BPHTB diversion is fiscally neutral in nature

pajak keduanya tidak mobile dan bersifat lokal;

at the national level; (b) these two tax objects are

dan (c) sebagian besar hasilnya telah diserahkan

immobile and local in nature; and (c) most of their

kepada daerah, bahkan boleh dikatakan hampir

proceeds have been delivered to the regions, and

keseluruhan hasilnya sudah diserahkan kepada

it can be said that nearly all of their proceeds have

daerah.

been delivered to the regions.

• Implikasi pengalihan PBB-P2 dan BPHTB: (a)

• Implications of PBB-P2 and BPHTB diversion: (a)

bersifat netral terhadap fiskal (neutral fiscal)

fiscally neutral in nature at the national level;

nasional; (b) secara vertikal, akan mengurangi

(b) vertically, it will reduce the fiscal imbalance


185


ketimpangan keuangan antara Pemerintah Pusat

between the Central Government and the

dan Pemerintah Provinsi dengan Pemerintah

Provincial Governments and District/Municipal

Kabupaten/Kota;

keuntungan

Governments; (c) giving benefits to relatively

kepada daerah-daerah yang relatif kaya karena

rich regions because of their sufficiently rapid

memiliki perkembangan ekonomi yang cukup

economic development, while the relatively poor

pesat, sementara daerah-daerah yang relatif

regions will lose of a part of their revenues due

miskin akan kehilangan sebagian pendapatannya

to not having more access to DBH PBB-P2, which

karena tidak lagi memiliki akses ke DBH PBB-P2,

in general reaches ó.5 percent of the PBB-P2 and

yang pada umumnya mencapai ó,5 persen dari

20 percent of the BPHTB, which horizontally will

PBB-P2 dan 20 persen dari BPHTB, sehingga

create a fiscal imbalance between the relatively

secara horizontal, akan menciptakan terjadinya

rich local governments and the relatively poor

ketimpangan keuangan antara pemerintah

local governments (horizontal fiscal imbalance);

daerah yang relatif kaya dengan pemerintah

and (d) in the future, some Laws and Regulations

daerah yang relatif miskin (horizontal fiscal

related to PBB and BPHTB need to be rectified

imbalance); serta (d) ke depan, beberapa UU dan

and revised.

(c)

memberi

peraturan yang terkait dengan PBB dan BPHTB perlu disempurnakan dan direvisi. • Dengan dialihkannya PBB-P2 dan BPHTB menjadi

• Upon diverting the PBB-P2 and the BPHTB

pajak kabupaten/kota diharapkan pemerintah

to become regency/city taxes, expectably the

kabupaten/kota

dapat

district/municipal governments will be able to

pemungutan

pendapatannya,

mengoptimalkan dan

optimize their revenue collection, and to spend

membelanjakannya untuk sebesar-besarnya bagi

them for the maximum interests and welfare of

kepentingan dan kesejahteraan rakyatnya.

their people.

186


PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUES

PNBP yang berasal dari penerimaan sumber daya alam

Non-Tax Revenues (PNBP) that originate from natural

(SDA) tetap menjadi primadona dalam APBN, terutama

resource revenues (SDA) are still the most important

yang bersumber dari pengelolaan minyak dan gas

part of the Indonesian Budget, particularly those

bumi. UU No. 2 Tahun 2010 tentang perubahan APBN

coming from oil and gas management. Law No. 2 of

TA 2010, menetapkan target PNBP SDA migas tahun

2010 regarding the Amendment to the Indonesian

2010 sebesar Rp164,73 trilyun atau dua pertiga dari

Budget for FY 2010 sets the target of 2010 Non-Tax

total PNBP. Jumlah tersebut mengalami kenaikan 31%

Revenues of Natural Resource Revenues from oil and

lebih dari capaian PNBP SDA migas TA 2009.

gas at Rp164.73 trillion or two-thirds of the total NonTax Revenues. That number is an increase of 31% compared to the achievement of Non-Tax Revenues of Natural Resource Revenues from oil and gas in FY 2009.

Berbeda dengan jenis PNBP yang lain, PNBP SDA

Unlike other kinds of Non-Tax Revenues, the Non-Tax

migas mempunyai karakteristik yang unik. Pertama,


sebagian PNBP SDA migas tidak langsung disetorkan

gas has unique characteristics. First, part of Non-Tax

oleh wajib bayar ke Rekening Kas Umum Negara,


namun terlebih dulu disetorkan ke Rekening No.

gas is not deposited directly by taxpayers to the General

600.000411 (Rekening Departemen Keuangan/Hasil

Treasury Bank Account, but is first deposited to Bank

Minyak Perjanjian Karya Production Sharing) pada

Account No. 600.000411 (the Ministry of Finance’s

Bank Indonesia. Hal ini berkaitan dengan earning

Bank Account/Proceeds from Oil from Production

process pendapatan SDA migas yang terlebih

Sharing Work Agreements) in the Bank of Indonesia.


187

PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA | THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUES

pemerintah

This relates to the earning process of Natural Resource

dalam pengelolaan kegiatan hulu migas. Kedua,

Revenues from oil and gas revenues which first take

sebagian PNBP SDA migas tidak berasal dari setoran

into account the government’s obligations in Oil and

tunai melainkan dari pembayaran subsidi energi

Gas upstream activity management. Second, part of

yang disetorkan kembali ke kas negara sebagai

the Non-Tax Revenues of Natural Resource Revenues

penyelesaian kewajiban Pertamina dalam kegiatan

from oil and gas does not originate from cash deposits,

hulu migas (offset).

but from energy subsidy payments that are deposited

dahulu memperhitungkan kewajiban

back to the Treasury as the settlement of Pertamina’s obligations in Oil and Gas upstream activity (offset). Peraturan Menteri Keuangan No. 113/PMK.02/2009

Regulation of the Minister of Finance No. 113/

tentang Rekening Minyak dan Gas Bumi mengatur

PMK.02/2009 regarding the Oil and Natural Gas

bahwa Rekening No. 600.000411 merupakan

Account provides that Bank Account No. 600.000411

rekening dalam valuta USD untuk menampung

is a bank account denominated in USD currency for the

seluruh penerimaan dan membayar pengeluaran

purpose of accommodating all revenues and payment

terkait kegiatan usaha hulu migas. Penerimaan negara

expenses related to oil and gas upstream business

yang ditampung dalam rekening tersebut terdiri dari

activities. The revenues which are accommodated in

: (i) PPh migas, (ii) bagian pemerintah dari sumber

that bank account consist of: (i) Income tax (PPh) on

daya alam berupa hasil penjualan minyak mentah,

oil and gas, (ii) the government’s portion of natural

hasil penjualan gas alam, dan overlifting Kontraktor

resources in the form of proceeds from the sale of

Kontrak Kerjasama (KKKS), dan (iii) penerimaan

crude oils, proceeds from the sale of natural gas,

lainnya terkait kegiatan hulu migas antara lain berupa

and overlifting of Cooperation Contract Contractor

bonus-bonus dan transfer material.

(KKKS), and (iii) other revenues related to oil and gas upstream activities, such as those in the form of bonuses and material transfers.

PPh migas merupakan pendapatan perpajakan yang

PPh on oil and gas is tax revenue which is managed

dikelola oleh Direktorat Jenderal Anggaran, namun

by the Directorate General of Budget, but reported

dilaporkan sebagai pendapatan Direktorat Jenderal

as revenue of the Directorate General of Tax. Such a

Pajak. PPh tersebut merupakan PPh minyak bumi dan

PPh is PPh on natural oil and natural gas that is paid

gas alam yang disetor KKKS sesuai dengan ketentuan

by the KKKS in accordance with the provisions of

perundang-undangan. Bagian pemerintah dari sumber

law. The government portion of the natural resources

188



daya alam dikelompokkan ke dalam pendapatan PNBP

is grouped into the Non-Tax Revenues of Natural

SDA, masing-masing dengan kode akun 421111

Resources Revenues from oil and gas, with account

(minyak bumi) dan 421211 (gas bumi). Kedua jenis

codes 421111 (petroleum) and 421211 (natural gas),

pendapatan tersebut dibagihasilkan ke daerah dalam

respectively. These two types of revenue are shared to

rangka desentralisasi fiskal. Sedangkan penerimaan

the regions in the framework of fiscal decentralization.

lainnya kegiatan hulu migas merupakan kelompok

Meanwhile, other revenues of oil and gas upstream

PNBP lainnya dengan kode akun 423439 yang tidak

activities are grouped into other Non-Tax Revenues,

dibagihasilkan kepada pemerintah daerah.

with account code 423439, which is not to be shared to the regional governments.

Adapun pengeluaran yang dilakukan melalui Rekening

The expenses spent through the Oil and Gas Account

Migas tersebut berupa penyelesaian kewajiban

are in the form of the settlement of Government

Pemerintah terkait kegiatan usaha hulu minyak dan

obligations related to oil and natural gas upstream

gas bumi, yaitu:

business activities, namely:

a) Pembayaran perpajakan minyak dan gas bumi,

a) Payment for oil and natural gas taxes, consisting

terdiri dari:

of:

• Pajak Bumi dan Bangunan (PBB);

• Land and Building Tax (PBB);

• Reimbursement Pajak Pertambahan Nilai

• Reimbursement of Value Added Tax (VAT);

(PPN); dan • Pajak Daerah. b) Pembayaran di luar perpajakan, terdiri dari:

and • Regional Tax. b) Payments other than taxations, consisting of:

• Domestic Market Obligation (DMO) fee;

• Domestic Market Obligation (DMO) fees;

• Underlifting KKKS;dan

• Underlifting of KKKS; and

• Fee kegiatan hulu minyak dan gas bumi.

• Fees of oil and natural gas upstream activities.

Laporan Keuangan Pemerintah Pusat (Audited) TA

The Financial Statement of the Central Government

2009 mencatat bahwa pendapatan negara yang

(Audited) for FY 2009 noted that the revenues that

disumbangkan melalui pemindahbukuan dana dari

were contributed by fund transfers from the Oil and

rekening migas ke Rekening Kas Umum Negara (KUN),

Gas account to the General Treasury (KUN) Bank

memperlihatkan angka-angka sebagai berikut.

Account had the following amounts.


189


Table 1 Realization of State Income Originating from Transfer From the Oil and Gas Account to the KUN Account, Fiscal Year 2009 Description

Realization

Remitance from Oil & Gas AccountAchievement

Revenue Tax Income Tax of Petroleum

Rp18,360,480,065,849

Rp15,620,430,593,159

85.08%

Income Tax of Natural Gas

Rp31,683,194,144,689

Rp30,742,781,513,515

97.03%

Income Tax Artilce 25

Rp120,312,764,156,957

Rp190,351,308,102

0.16%

Total PPh related to oil and gas upstream activities

Rp170,356,438,367,495

Rp46,553,563,414,776

27.33%

Petroleum Income

Rp90,055,956,098,737

Rp1,936,707,526,760

2.15%

Natural Gas Income

Rp35,696,003,511,595

Rp24,408,672,437,414

68.38%

Crude Oil Income (DMO)*

Rp6,800,558,328,077

0

0.00%

Other Incomes of Oil and Gas Upstream Activities

Rp1,978,787,170,081

Rp77,748,886,838

3.93%

Rp134,531,305,108,490

Rp26,423,128,851,012

19.64%

Rp 304,887,743,475,985

Rp 72,976,692,265,787

23.94%

Non Tax State Revenue (PNBP)

Total PNBP related to oil and gas upstream activities Total State Income related to oil and gas upstream ac Source: LKPP FY 2 009 (Audited)

*) Pendapatan minyak mentah (DMO) tidak diproses

*) Crude oil income (DMO) is not processed through

melalui rekening migas

the Oil and Gas account

Pendapatan negara yang diproses melalui rekening

The revenue processed through the Oil and Gas account

migas sebesar Rp72.976,69 miliar, dimana 63,80%

amounted to Rp72,976.69 billion, 63.80% of which

dibukukan sebagai pendapatan perpajakan (PPh),

is rewarded as tax revenue (PPh), while the remaining

sedangkan sisanya, sebesar 36,20% merupakan

36.20% is Non-Tax Revenues. Income tax related to

PNBP. Pajak penghasilan yang terkait dengan kegiatan

Oil and Gas upstream activities in 2009 amounting to

hulu migas

pada tahun 2009 tercatat sebesar

a recorded Rp170,356.43 billion, 27.33% of which is

Rp170.356,43 miliar dimana 27,33% disumbangkan

contributed from the Oil and Gas account. Meanwhile,

dari rekening migas. Sementara PNBP migas yang

the amount of recorded Non-Tax Revenues from Oil

tercatat sebesar Rp134.531,30 miliar, hampir 20%-

and Gas came to Rp134,531.30 billion, nearly 20% of

190



nya diproses melalui pemindahbukuan dari rekening

which is processed through transfers from the Oil and

migas ke rekening KUN.

Secara keseluruhan,

Gas account to the KUN account. Overall, nearly 24%

sebanyak hampir 24% dari total pendapatan negara

of the total revenue related to Oil and Gas upstream

yang terkait dengan kegiatan hulu migas, diproses

activities are processed through the Oil and Gas bank

melalui rekening migas no. 600.000411.

account (No. 600.000411).

Sampai dengan 30 Juni 2010, realisasi pendapatan

As of the 30th of June, 2010, the realization of revenues

negara yang berasal dari earning process pada

originating from the earning process in the Oil and

rekening migas dapat diikhtisarkan sebagai berikut.

Gas account can be summarized as follows.

Table 2 Realization of State Income Originating from Transfers From the Oil and Gas Account to KUN Account Semester I, 2010 Description

Remitance from Migas Account

Realization

Achievement

Income Tax Income Tax on Natural Oil

Rp

12,917,927,325,637

Rp 12,917,927,325,637

100.00%

Income Tax of Natural Gas

Rp

17,720,922,627,913

Rp 17,720,922,627,913

100.00%

Total PPh related to oil and gas upstream activities

Rp

30,638,849,953,550

Rp 30,638,849,953,550

100.00%

Natural Oil Income

Rp

48,348,584,787,989

Rp 3,384,975,569,966

7.00%

Natural Gas Income

Rp

11,110,503,122,656

Rp 11,110,503,122,656

100.00%

Crude Oil Income (DMO)*

Rp

4,709,534,200,647

Rp

-

0.00%

Other Incomes of Oil and Gas Upstream Activities

Rp

149,155,337,156

Rp

149,155,337,156

100.00%

Total PNBP related to oil and gas upstream activities

Rp

64,317,777,448,448

Rp 14,644,634,029,778

22.77%

Total State Income related to oil and gas upstream activit

Rp

94,956,627,401,998

Rp 45,283,483,983,328

47.69%

Non Tax State Revenue

Source: Directorate Non-Tax State Revenues 2010

*) Pendapatan minyak mentah (DMO) tidak diproses

*) Crude oil income (DMO) is not processed through

melalui rekening migas

the Oil and Gas account


191


Data tersebut di atas menggambarkan bahwa earning

The above data illustrates that the earning process of

process penerimaan negara pada rekening migas

revenues in the Oil and Gas account during the first

selama periode enam bulan pertama tahun 2010

six months of 2010 has contributed nearly 50% of

telah menyumbangkan hampir 50% pendapatan

revenues related to Oil and Gas upstream activities.

negara yang terkait dengan kegiatan hulu migas.

All of PPh on Oil and Gas revenues in that period were

Seluruh pendapatan PPh migas pada periode tersebut

processed through the Oil and Gas account, while

diproses melalui rekening migas, sementara lebih dari

more than one-fifth of Non-Tax Revenues from Oil

seperlima PNBP migas berasal dari pemindahbukuan

and Gas originated from transfers of this account.

rekening ini. Dengan demikian, earning process atas penerimaan

Thus, the earning process of revenues originating

negara yang bersumber dari kegiatan hulu migas

from Oil and Gas upstream activity is a considerably

menjadi salah satu tahapan yang cukup krusial.

crucial stage. Delays in the processing and calculating

Keterlambatan atas pemrosesan dan perhitungan

of revenues for both PPh and Non-Tax Revenues

pendapatan negara baik untuk PPh maupun PNBP

can potentially delay more than one-fifth of the

berpotensi menunda lebih dari seperlima capaian

achievement of revenues related to the Natural

pendapatan negara yang terkait dengan pengelolaan

Resources from oil and gas management.

SDA migas. Disamping berfungsi sebagai kontributor pendapatan

In addition to serving as a contributor of revenue, the

negara, rekening migas juga diperuntukkan sebagai

Oil and Gas account is also intended to be a media

media penyelesaian kewajiban pemerintah dalam

for the settlement of Government obligations in the

pelaksanaan kegiatan hulu migas. Sebagaimana

implementation of Oil and Gas upstream activities.

diketahui bahwa dalam skema production sharing

As is known, in the production sharing contract (PSC)

contract (PSC), KKKS memperoleh insentif berupa

scheme, the KKKS receive incentives in the form of

pembebasan

kewajiban

exemptions from any form of taxation obligations,

perpajakan, kecuali Pajak Penghasilan Orang Pribadi.

except for Individual Income Tax. Therefore, the Land

Oleh karena itu, kewajiban Pajak Bumi dan Bangunan

and Building Tax (PBB), Value-Added Tax (VAT) and

(PBB), Pajak Pertambahan Nilai (PPN), dan Pajak

Income Tax for Corporate obligations will be calculated

Penghasilan Badan, akan diperhitungkan dengan

along with the government’s portion of payments. All

setoran bagian pemerintah. Seluruh kewajiban

of these obligations, combined with other obligations

tersebut ditambah dengan kewajiban pemerintah

of the Government, such as Upstream Oil and Gas

192

dari

segala

bentuk



lainnya seperti anggaran BPMIGAS, fee penjual, dan

Supervisory Agency (BPMIGAS) budget, selling

underlifting, menjadi faktor pengurang di dalam

fees, and underlifting, become reducing factors

perhitungan pendapatan negara. Oleh karena itu,

in calculating revenues. Therefore, gross revenues

pendapatan kotor yang disetor ke rekening migas

deposited to the Oil and Gas account, after the

setelah dikurangi dengan faktor pengurang tersebut

deduction of the aforesaid reducing factors, will be

di atas, akan disetorkan ke rekening KUN sebagai

deposited to the KUN account as revenue (net) in the

pendapatan negara (net) dalam bentuk PPh maupun

form of both PPh and Non-Tax Revenues.

PNBP. Selama tahun 2009, pengeluaran negara yang

During 2009, expenses that were made through the

dilakukan melalui rekening migas guna menyelesaikan

Oil and Gas account in order to settle contractual

kewajiban kontraktual pemerintah dan kewajiban

obligations of the government and other obligations

lainnya sektor migas sebesar Rp58.228,66 miliar.

of the Oil and Gas sector amounted to Rp58,228.66

Sementara itu, realisasi pengeluaran negara terkait

billion. Meanwhile, the realization of expenses related

kegiatan hulu migas selama semestar I/2010 sebesar

to Oil and Gas upstream activities during Semester I of

Rp15.413,02 miliar. Apabila dibandingkan dengan

2010 amounted to Rp15,413.02 billion. If compared

total pendapatan negara sektor migas yang diproses

to total revenue of the Oil and Gas sector that was

melalui rekening migas, maka realisasi pengeluaran

processed through the Oil and Gas account, then, the

negara tersebut pada tahun 2009 dan semester

realization of those expenses in 2009 and Semester I

I/2010, masing-masing mencapai

79,79% dan

of 2010, reached, 79.79% and 34.04% respectively.

34,04%. Tingginya pengeluaran negara tersebut

That high level of expenses specifically originated

terutama berasal dari reimbursement PPN atas

from VAT reimbursement on the purchase of goods

pembelian barang-barang dan jasa yang digunakan

and services used in Oil and Gas upstream activity

dalam pengelolaan kegiatan hulu migas.

management.

Keandalan earning process dalam perhitungan

The reliability of the earning process in the calculation of

pendapatan dan pengeluaran negara tersebut di atas,

revenues and expenses as described above, ultimately,

pada akhirnya sangat tergantung dengan data-data

depends highly on data obtained from BPMIGAS and

yang diperoleh dari BPMIGAS dan KKKS, terutama

the KKKS, particularly Pertamina, which is the largest

Pertamina, yang merupakan penyumbang terbesar

contributor of Oil and Gas revenues. The investigation

di dalam penerimaan migas. Proses penelitian dan

and verification processes and making confirmations

verifikasi serta konfirmasi dengan pihak-pihak

with the related parties is an important part in the

terkait, menjadi bagian penting dalam pelaksanaan


193


tugas Direktorat Jenderal Anggaran dalam rangka

performance of the tasks of the Directorate General

mengoptimalkan sumber-sumber pendapatan negara

of Budget, in order to optimize the sources of revenue

dimaksud.

in question.

194


FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAH HOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIES

INTRODUCTION

PENDAHULUAN bagian

Infrastructure development is an integral part of

integral dari pembangunan nasional. Infrastruktur

national development. Infrastructure is the wheel which

merupakan roda penggerak pertumbuhan ekonomi.

drives economic growth. Infrastructure development

Pembangunan

transportasi

of the transportation sector is the backbone of the

distribusi,

distribution pattern, for both freight and passengers.

baik barang maupun penumpang. Sementara

Meanwhile, other infrastructure, such as electricity

itu, infrastruktur lainnya seperti kelistrikan dan

and telecommunication, is closely related to national

telekomunikasi terkait erat dengan upaya modernisasi

modernization efforts, and its provision is one of the

bangsa, dan penyediaannya merupakan salah satu

most important aspects for increasing the productivity

aspek terpenting untuk meningkatkan produktivitas

of the production sector. Likewise, the availability of

sektor produksi. Demikian juga, ketersediaan sarana

housing and settlement facilities which are widely and

perumahan dan permukiman secara luas dan

evenly distributed, and sustainable water resource

merata, serta pengelolaan sumber daya air yang

management determine the welfare level of the

berkelanjutan menentukan tingkat kesejahteraan

community. The decreased quality and services and

masyarakat. Berkurangnya kualitas dan pelayanan

delayed new infrastructure development can reduce

serta tertundanya pembangunan infrastruktur baru

the national development rate. Rehabilitation and

dapat menghambat laju pembangunan nasional.

rebuilding of various damaged infrastructure, and

Rehabilitasi dan pembangunan kembali berbagai

increasing capacities and new facilities will require a

Pembangunan

merupakan

infrastruktur

infrastruktur

tulang

adalah

sektor

punggung

pola


195


infrastruktur yang rusak, serta peningkatan kapasitas

huge cost, making it impossible to be sustained by the

dan fasilitas baru akan menyerap biaya yang sangat

government alone. For that reason, seeking innovative

besar, sehingga tidak mungkin dapat dipikul oleh

solutions in order to overcome the problems in the

pemerintah sendiri. Untuk itu, mencari solusi

maintenance and repair of the damages infrastructure,

inovatif guna menanggulangi masalah perawatan

including housing infrastructure, is an urgent problem

dan perbaikan infrastruktur yang rusak, termasuk

to solve.

diantaranya infrastruktur perumahan merupakan masalah yang mendesak untuk diselesaikan. KEBIJAKAN PEMBANGUNAN PERUMAHAN

HOUSING DEVELOPMENT POLICY

Sebagai bagian dari pembangunan infrastruktur

With infrastructure development being a part of the

yang merupakan salah satu prioritas pembangunan

national development priorities, the Government’s

nasional, kebijakan Pemerintah dalam pembangunan

national policy in housing development is always listed

perumahan secara nasional senantiasa tercantum

in the national planning documents. In the Long-

dalam dokumen perencanaan nasional. Di dalam

Term Development Plan of 2005-2025, the policy of

Rencana Pembangunan Jangka Panjang 2005-

housing development together with its supporting

2025, kebijakan pembangunan perumahan beserta

facilities and infrastructures, include:

prasarana dan sarana pendukungnya, meliputi : 1.

2.

penyelenggaraan pembangunan perumahan

1.

the implementation of housing development

yang berkelanjutan, memadai, layak, dan

is maintained in a sustainable, adequate,

terjangkau

masyarakat

reasonable, and affordable to the buying

serta didukung oleh prasarana dan sarana

power of the community and is supported by

permukiman yang mencukupi dan berkualitas

sufficient and quality settlement facilities and

yang dikelola secara profesional, kredibel,

infrastructures that are managed professionally,

mandiri, dan efisien;

credibly, independently, and efficiently;

oleh

daya

beli

penyelenggaraan pembangunan perumahan

2.

the implementation of housing development

beserta prasarana dan sarana pendukungnya

together with their supporting facilities and

yang mandiri mampu membangkitkan potensi

infrastructures, that are independent and able

pembiayaan yang berasal dari masyarakat dan

to raise financing potential originating from

pasar modal, menciptakan lapangan kerja, serta

the community and capital market, create

meningkatkan pemerataan dan penyebaran

employment, and increase the even distribution

pembangunan; dan

and spread of development; and

196



3.

pembangunan perumahan beserta prasarana

3.

housing development with its supporting

dan sarana pendukungnya yang memperhatikan

facilities and infrastructures should take into

fungsi dan keseimbangan lingkungan hidup.

consideration the function and balance of the living environment.

SASARAN PEMBANGUNAN PERUMAHAN

HOUSING DEVELOPMENT TARGETS

Di dalam RPJMN 2005-2009, sasaran pembangunan

In the RPJMN 2005-2009, the targets of housing

perumahan yang hendak dicapai oleh Pemerintah,

development to be achieved by the Government,

antara lain adalah: (1) pemenuhan kebutuhan hunian

are : (1) to fulfill of the need for settlements for

bagi masyarakat melalui terciptanya pasar primer

the community through the creation of a primary

yang sehat, efisien, akuntabel, tidak diskriminatif,

market that is healthy, efficient, accountable,

dan terjangkau oleh seluruh lapisan masyarakat yang

non-discriminative, and affordable to all of the

didukung oleh sistem pembiayaan perumahan jangka

community strata, supported by a long-term housing

panjang yang market friendly, efisien, dan akuntabel,

finance system that is market-friendly, efficient, and

(2) terbentuknya pola subsidi yang tepat sasaran,

accountable, (2) to establish of a subsidy pattern that

tidak mendistorsi pasar, akuntabel, dan mempunyai

is on-target, not distorting the market, accountable,

kepastian dalam hal ketersediaan dana setiap tahun,

and having certainty in terms of fund availability every

(3) terbentuknya pola pembiayaan untuk perbaikan

year, (3) to establish of a finance pattern for the repair

dan pembangunan rumah baru yang berbasis

and development of new houses that is done on a

swadaya masyarakat. Hasil pencapaian dari sasaran

community self-sufficiency basis. The results of the

pembangunan perumahan tahun 2005-2009 dapat

achievements of the housing development targets for

dilihat dalam tabel 1 berikut ini.

2005-2009 can be seen in Table 1 below.

Table 1 Achievement of Housing Development 2005-2009 No.

Description

Quantity (units)

1

Inhabitable new house development

1,331,580

2

Leased Simple Storied House Development

3

Owned Simple Storied House development/repair facilitation

4

Self-support housing development/repair facilitation

3,659,037

Total

5,035,042

37,709 6,716


197


Sementara itu, di dalam RPJMN 2010-2014 sasaran

Meanwhile, in the 2010-2014 RPJMN, the housing

pembangunan perumahan adalah tersedianya akses

development target is the availability of access for the

bagi masyarakat terhadap perumahan, baik perumahan

community to housing, both new housing and the

baru maupun peningkatan kualitas perumahan dan

upgrading of housing and the housing environment,

lingkungan perumahan, serta kepastian hukum bagi

and legal certainty for 5.6 million households. In

5,6 juta rumah tangga. Untuk mewujudkan sasaran

order to realize the aforesaid housing development

pembangunan perumahan tersebut, Pemerintah

targets, the Government has targeted construction

menargetkan untuk membangun 685.000 rumah

of 685,000 subsidized healthy simple houses, 180

sederhana sehat bersubsidi, 180 rusunami dan 650

Apartement property (rusunami) and 650 twin blocks,

twin block berikut fasilitas pendukung kawasan

with supporting facilities in the settlement area that

permukiman yang dapat menampung 836.000

are able to accommodate 836,000 poor families.

keluarga yang kurang mampu. PEMBANGUNAN

PROBLEMS IN HOUSING DEVELOPMENT

sehat

sederhana

In order to make healthy simple houses available to

bagi masyarakat, sampai dengan akhir tahun

the community, until the end of 2009 the Government

2009, Pemerintah masih menghadapi beberapa

was still facing some major problems, namely:

PERMASALAHAN

DALAM

PERUMAHAN Untuk

menyediakan

rumah

permasalahan pokok, yaitu : Pertama, penyediaan rumah yang masih terbatas,

First, the continued limited availability of houses

jauh dari kebutuhan masyarakat. Jumlah kekurangan

which are far from what is need by communities.

rumah (backlog) meningkat dari 5,8 juta unit pada

The total backlog of needed house increased from

tahun 2004 menjadi 7,4 juta unit pada tahun 2009.

5.8 million units in 2004 to 7.4 million units in 2009.

Akumulasi backlog diperkirakan akan terus terjadi

Accumulation of this backlog is predicted continously

akibat pertumbuhan 710.000 rumah tangga baru per

as a result of the growth of 710,000 new households

tahun.

per year.

Kedua, masih terdapat rumah tangga yang

Second, there are still families living in uninhabitable

menempati rumah tidak layak huni. Pada tahun 2007

houses. In 2007 there were still 9.25 percent of families

masih terdapat 9,25 persen rumah tangga yang

that lived in damaged houses and 0.87 percent of

menempati rumah dengan kondisi rusak dan 0,87

seriously-damaged houses.

persen dengan kondisi rusak berat. Ketiga, jaminan kepastian bermukim (secure tenure)

198


Third, secure tenure is still weak. At the end of 2007


masih lemah. Pada akhir tahun 2007 masih terdapat

there were still 22.06 percent of families that lived in

22,06 persen rumah tangga yang menempati rumah

houses without legal evidence of ownership in the

milik sendiri tanpa bukti hukum berupa sertifikat BPN,

form of certificates of BPN, girik, and deeds of sales

girik, maupun akta jual beli.

and purchase.

Keempat, semakin meluasnya permukiman kumuh.

Fourth, the increasing growth of slum settlements.

Upaya peningkatkan kualitas permukiman belum

Efforts of improving the quality of settlements could

dapat mengurangi laju pertumbuhan luas permukiman

not reduce the growth rate of slum settlement areas.

kumuh. Dengan peningkatan 1,37 persen per tahun,

With an increase of 1.37 percent per year, the area

luas permukiman kumuh meningkat dari 54.000 ha

of slum settlements had increased from 54,000 ha in

pada tahun 2004 menjadi 57.800 ha pada tahun

2004 to 57,800 ha in 2009.

2009. Berbagai permasalahan pokok yang dihadapi

Various major problems were being faced by the

Pemerintah dalam pembangunan perumahan di

Government in the aforesaid housing development

atas, pada dasarnya disebabkan oleh berbagai faktor

area are basically caused by various factors, as

berikut:

follows:

Pertama, akses masyarakat berpenghasilan rendah

First, access of low-income communities to the control

terhadap penguasaan dan legalitas lahan terbatas.

and legality of lands is limited. The high-population

Tingginya laju pertumbuhan penduduk di perkotaan,

growth rate in urban areas, limited housing and

keterbatasan lahan perumahan dan permukiman,

settlement lands, and also the increased price of land

serta peningkatan harga lahan semakin mempersulit

make it increasingly difficult for the community access

akses masyarakat untuk menempati hunian yang

more difficult to occupy reasonable and affordable

layak dan terjangkau di perkotaan. Demikian juga,

settlements in urban areas. Likewise, the high cost of

tingginya biaya pengurusan serta keterbatasan

administration and limited information on certification

informasi terhadap prosedur sertifikasi dan rencana

procedures and the zoning plan have led some people

tata ruang mengakibatkan sebagian masyarakat

to occupy houses without possessing evidonce of

menempati rumah tanpa memiliki bukti legalitas

legality of land and building utilization which does not

pemanfaatan lahan dan bangunan serta tidak sesuai

comply with the zoning plan.

dengan rencana tata ruang. Kedua, akses masyarakat terhadap pembiayaan

Second, community access to housing finance is

perumahan terbatas. Upaya fasilitasi pembangunan

limited. Efforts of housing development facilitation

perumahan oleh Pemerintah masih menghadapi

by the Government is still facing limited budget


199


kendala keterbatasan anggaran pembangunan

constraints for housing development and subsidies

perumahan

masyarakat

to low-income communities, the underutilization of

berpenghasilan rendah, belum termanfaatkannya

sources of alternative financing, continued minimal

alternatif sumber pembiayaan, masih minimnya

government-private sector cooperation, and the

kerjasama pemerintah-swasta, serta masih rendahnya

continued low participation and capacity of subsidy

partisipasi serta kapasitas lembaga penyalur subsidi

distributing institutions in the area of housing

kredit mikro pembangunan perumahan.

development micro-credit.

Ketiga,

penyelenggaraan

Third, institutions conducting housing and settlement

pembangunan perumahan dan permukiman belum

development are not well-established yet. The transfer

mantap. Penyerahan kewenangan pembangunan

of authority of housing development to become

perumahan yang menjadi urusan wajib pemerintah

a required duty of the regional governments, has

daerah belum disertai dengan peningkatan kapasitas

not yet been accompanied by the enhancement of

kelembagaan dan kualitas SDM serta perangkat

institutional capacity for HR quality and executing

organisasi penyelenggara dalam memenuhi standar

organization apparatuses in fulfilling the minimum

pelayanan

service standards in the housing development sector.

dan

subsidi

bagi

kelembagaan

minimal

di

bidang

pembangunan

perumahan. SUBSIDI KPRSh

Healthy Simple Houses Ownership Credit

Mulai tahun 2005 Pemerintah mengalokasikan dana

(KPRSh) Subsidy

subsidi Kredit Pemilikan Rumah Sederhana Sehat

Starting in 2005, the Government has allocated subsidy

(KPRSh) mulai tahun 2005, yang ditujukan untuk

funds for Healthy Simple Houses Ownership Credit

mengatasi berbagai permasalahan pembangunan

(Kredit Pemilikan Rumah Sederhana Sehat/KPRSh).

perumahan,

masyarakat

That is aimed at solving various housing development

berpenghasilan rendah (MBR) untuk membeli rumah

problems, particularly the buying power in the low-

yang layak. Selain itu, alokasi dana subsidi KPRSh juga

income community (MBR) to buy proper houses. In

ditujukan untuk :

(1) mendorong laju pembangunan

addition to this, the KPRSh subsidy fund allocation is

perumahan untuk menjaga kelangsungan penyediaan

also aimed at: (1) boosting the housing development

perumahan dan permukiman, mengingat perumahan

rate to maintain the continuity of the provision of

dan permukiman merupakan salah satu kebutuhan

housing and settlements, in viewing housing and

dasar manusia dan merupakan faktor penting dalam

settlements as one of the basic needs of human

peningkatan harkat dan martabat manusia, (2)

beings and an important factor in the improvement

masyarakat, khususnya masyarakat berpenghasilan

of the dignity and status of human beings, (2) the

200

terutama

daya

beli



rendah, masih belum mampu tinggal di rumah yang

community, particularly the low-income community,

layak dan sehat tanpa adanya dukungan Pemerintah.

are still unable to live in proper and healthy houses

Melalui subsidi, bantuan dapat diberikan dalam

without the support of the Government.

bentuk subsidi bunga, subsidi pembangunan/

Through the subsidy, assistance can be given in the

perbaikan rumah, maupun subsidi uang muka.

form of interest subsidy, house development/repair

Alokasi dana subsidi KPRSh setiap tahun cenderung

subsidy, and down-payment subsidy. The KPRSh

semakin membesar, seiring dengan peningkatan

subsidy fund allocation tends to get higher from

kebutuhan masyarakat untuk bisa memiliki rumah

year to year, in line with the increased community

dengan harga jangka terjangkau. Alokasi subsidi

need to be able to own house at affordable prices.

KPRSh, berturut-turut dari tahun 2005-2010 adalah

The KPRSh subsidy allocations, from 2005 to 2010,

Rp252,0 miliar, Rp252,0 miliar, Rp300 miliar, Rp800,0

are, respectively, Rp252.0 billion, Rp252.0 billion,

miliar, Rp2.513,6 miliar dan Rp3.099,0 miliar.

Rp300 billion, Rp800.0 billion, Rp2,513.6 billion and

Melalui alokasi dana subsidi KPRSh tersebut,

Rp3,099.0 billion.

Pemerintah memberikan subsidi kepada masyarakat

Through such KPRSh subsidy fund allocation, the

untuk membantu menurunkan angsuran yang harus

Government gave the community subsidies to assist

dibayar masyarakat melalui pengurangan suku bunga

in decreasing installment payments, payable to the

angsuran dalam kurun waktu tertentu. Sedangkan

community through the reduction of the installment

dalam subsidi membangun atau memperbaiki

interest rate within a certain period. Whereas,

rumah, Pemerintah membantu menambah dana

for the subsidy for building or repairing houses,

pembangunan atau perbaikan rumah, sehingga

the Government assisted by increasing the house

dapat menurunkan pagu kredit yang akan diangsur

development or repair funds, enabling a reduction of

setiap bulan. Jenis dan alokasi untuk subsidi KPRSh

the credit ceiling to be implemented every month. The

dapat berubah-ubah setiap tahunnya, tergantung

type and allocation of the KPRSh subsidies can vary

kebutuhan dan ketersediaan dana. Namun demikian,

every year, depending on the needs and availability of

alokasi terbesar subdidi KPRSh, biasanya diprioritaskan

funds. However, the largest allocation of the KPRSh

untuk subsidi selisih bunga. Kelemahan skema subsidi

subsidy is usually prioritized for the interest-difference

KPRSh adalah apabila jangka waktu subsidi telah

subsidy. The disadvantage of the KPRSh subsidy

selesai, dan masa peminjaman belum selesai, maka

scheme is if the subsidy period expires, and the loan

masyarakat harus membayar sesuai dengan bunga

period does not expire. Then the community must pay

komersial perbankan.

according to the banking commercial interest rate.

Sebagaimana sifat belanja dalam APBN yang dialokasikan hanya untuk satu tahun anggaran,

The expenditure characteristic in the Indonesian


201


demikian juga dengan subsidi bunga. Apabila dana

Budget is only allocated for one fiscal year, likewise

yang dialokasikan dalam APBN atau APBN-P dalam

is the interest subsidy. If the funds allocated in the

1 tahun anggaran tidak dapat terserap seluruhnya,

Indonesian Budget or the Indonesian Revised Budget

maka dana subsidi tersebut tidak bisa dipakai untuk

in 1 fiscal year cannot be used completely, then the

tahun berikutnya dan masuk sebagai bagian dari Saldo

subsidy funds cannot be utilized for the next year

Anggaran Lebih (SAL). Di dalam pelaksanaannya,

or included as a part of Cumulated Budget Surplus

karena berbagai kendala di lapangan dana subsidi

(Saldo Anggaran Lebih/SAL). In its implementation,

KPRSh yang dialokasikan dalam APBN atau APBN-P

due to various constraints in the field, the KPRSh

tidak selalu dapat terserap seluruhnya. Apabila hal

subsidy funds allocated in the Indonesian Budget

tersebut terjadi, maka penyerapan dana yang rendah

or the Indonesian Revised Budget cannot always

oleh masyarakat dalam memanfaatkan alokasi

be utilized entirely. If this is the case, then the loan

dana subsidi APBN, akan semakin memperberat

fund absorption by the community in utilizing the

upaya pecapaian target pembangunan perumahan.

Indonesian Budget subsidy fund allocation will

Perbandingan antara alokasi dana subsidi KPRSH dan

increasingly accelerate the efforts of achieving the

realisasinya dapat dilihat pada grafik 1 berikut ini.

housing development targets. A comparison between the KPRSh subsidy fund allocation and its realization can be seen in Graph 1 below.

[ Billions of

Rupiah ]

Graph 1

[%]

Allocation and Realization of KPRSh Subsidy 2005-2009

120%

3,000

100%

100%

100%

2,500

100%

2,000

80%

60%

1,500

44% 1,000

31%

500

20%

0

0%

2005

2006

Indonesian Revised Budget

202

40%


200 LKPP

2008

2009

% LKPP to Indonesian Revised Budget


DASAR HUKUM PERUBAHAN KEBIJAKAN

LEGAL BASIS OF POLICY CHANGE

Pola subsidi bunga dan subsidi uang muka yang belum

The interest subsidy and down-payment subsidy

efektif untuk mendukung pembiayaan perumahan,

pattern, which is not yet effective in supporting

mengharuskan Pemerintah untuk mencari terobosan

housing finance, requires the Government to seek

baru

pembangunan

new breakthroughs in order to accelerate the housing

berpenghasilan

development rate for the low-income community. The

rendah. Kewajiban Pemerintah untuk menyediakan

obligation of the Government to provide reasonable

perumahan yang layak bagi masyarakat, serta

housing to the community, and the necessity of the

perlunya Pemerintah untuk melakukan perubahan

Government to make changes and breakthroughs

dan terobosan kebijakan perubahan sebenarnya

by amending policies has in fact been mandated by

juga telah diamanahkan oleh berbagai peraturan

various existing statutory regulations, such as:

guna

perumahan

mempercepat bagi

laju

masyarakat

perundangan yang ada, antara lain: Pertama, Perubahan Kedua UUD Negara RI tahun

First, The Second Amendment to the 1945 Indonesian

1945 pasal 28 H, ayat (1), yang mengatur “Setiap

Constitution, Article 28 H, Paragraph (1), which says

orang berhak hidup sejahtera lahir dan batin,

“Each person has the right to a life of well-being in

bertempat tinggal, dan mendapatkan lingkungan

body and mind, to a place to dwell, to enjoy a good

hidup yang baik dan sehat serta berhak memperoleh

and healthy environment, and to receive medical

pelayanan kesehatan.”

care.”

Kedua, UU No. 39 Tahun 1999 tentang Hak Asasi

Second, Law No. 39 of 1999 regarding Human Rights

Manusia pasal 40 yang mengatur “Setiap orang

in Article 40 says “Each person has the right to a place

berhak untuk bertempat tinggal serta berkehidupan

to dwell to live a reasonable life.”

yang layak.” Ketiga, UU No. 17 Tahun 2007 tentang Rencana

Third, Law No. 17 of 2007 regarding the Long-Term

Pembangunan Jangka Panjang, Bab II.2 huruf D

Development Plan, in Chapter II.2 letter D 5 says

5 yang mengatur ”Memenuhi kebutuhan hunian

“Fulfilling the need for dwellings for the community

bagi masyarakat untuk mewujudkan kota tanpa

to have a city without slum settlements, is done by

permukiman kumuh adalah dengan :

means of: sektor

• Perfecting the subsidy pattern of the housing

perumahan yang tepat sasaran, transparan,

sector to make it on-target, transparent,

akuntabel, khususnya subsidi bagi masyarakat

accountable, particularly for subsidies to the low-

berpenghasilan rendah (MBR).

income community (MBR).

• Menyempurnakan

pola

subsidi

• Melakukan penguatan swadaya masyarakat

• Implementing

community

self-sufficiency


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dalam pembangunan rumah melalui fasilitas

strengthening in house development through:

kredit

the housing micro-credit facility, facilitating

mikro

perumahan,

fasilitasi

untuk

pemberdayaan masyarakat dan bantek kepada

community

kelompok masyarakat”.

assistance to community groups”.

FASILITAS

LIKUIDITAS

PEMBIAYAAN

empowerment

and

technical

HOUSING FINANCE LIQUIDITY FACILITY

PERUMAHAN

The issuance of the housing finance liquidity facility

Terbitnya kebijakan fasilitas likuiditas pembiayaan

(FLPP) policy as an improvement of the KPRSh

perumahan (FLPP) sebagai penyempurnaan kebijakan

subsidy policy, is basically based on the following

subsidi KPRSh, pada dasarnya dilandasi pertimbangan

considerations:

: 1.

2.

Kemampuan/daya beli masyarakat masih sangat

1.

The buying power of the community is still very

terbatas dan kenaikan penghasilan/ pendapatan

limited and the increase of income/earnings

setiap tahunnya tidak signifikan dibandingkan

every year is not significant if it is compared to

dengan laju inflasi per tahun;

the annual inflation rate;

Dengan skema subsidi, suku bunga yang

2.

With the subsidy scheme, the interest rates imposed on the community are still high;

dikenakan pada masyarakat masih cukup tinggi; 3.

Optimalisasi pemanfaatan dana APBN di tengah-

3.

limited state finance condition;

tengah kondisi keterbatasan keuangan negara; 4.

Pemupukan dana perumahan dalam jangka

Optimization of Indonesian Budget funds in the

4.

Housing fund fostering in the long-term;

5.

Attractiveness for other fund sources to

panjang; 5.

Daya tarik bagi sumber dana lain untuk berperan dalam

pembiayaan

perumahan

(integrasi

sumber-sumber pembiayaan)

participate in housing finance (integration of financing sources)

Kebijakan FLPP tersebut secara resmi telah disampaikan

The aforesaid FLPP Policy has formally been brought

Menteri Negara Perumahan Rakyat kepada Menteri

forward by the Minister for People Housing to

Keuangan pada bulan Januari 2010 untuk dapat

the Minister of Finance in January 2010, to be

ditampung dalam APBN-P 2010. Kebijakan FLPP

accommodated in the 2010 Indonesian Revised

juga telah memperoleh dukungan Komisi V DPR RI

Budget. The FLPP policy has also received support

serta persetujuan Badan Anggaran DPR RI dalam

from Commission V of the Indonesian House of

pembahasan Rancangan APBN Perubahan 2010.

Representative (DPR) and has received approval

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Perbandingan skema subsidi KPRSh dibandingkan

from the Budget Board of the Indonesian House

dengan fasilitas likuiditas pembiayaan perumahan,

of Representative in the discussion on the 2010

dapat dilihat pada tabel berikut ini.

Indonesian Revised Proposed Budget. A comparison of the KPRSh subsidy and housing finance liquidity facility schemes can be seen in the table below.

Table 2 Comparison of KPRSh Subsidy and FLPP Scheme No

Description

Subsidy Scheme

FLPP Scheme

1

Term

Limited, defined term

Along the loan terms

2

Interest rate

Subsidized interest within certain period a continued with commercial interest rate (relevant bank)

Interest rate is determined one digit throughout the loan term (fixed rate)

3

Installments

During subsidy period< 1/3 of income, and onward possibly> 1/3 of income depending on commercial interest

During loan term< 1/3 of income

4

Indonesian Budget

Subsidy expenditure, valid for 1 year

Finance Account, can be utilized/ draw down in the next year stage

5

Indonesian Budget

Continuously, with amounts increasing progressively

In certain period, progressive decrease can be sought for

6

Fund Source

Indonesian Budget

Can withdraw other fund sources

7

Benefits received by the Community

Equivalent to 8.5 million rupiah

Equivalent to 19 million rupiah

Satu keunggulan dari skema FLPP dibandingkan

One advantage of the FLPP scheme over the subsidy

dengan skema subsidi adalah tekad Pemerintah untuk

scheme is the commitment of the Government to

mengenakan bunga yang rendah (1 digit) selama masa

impose a low interest rate (1 digit) during the loan

peminjaman. Namun hal tersebut sangat tergantung

term. However, that highly depends on composition

dari komposisi dana FLPP yang akan dipadukan dengan

of FLPP funds to be combined with the banking funds,

dana perbankan dan tingkat suku bunga pinjaman

and the borrowing interest rate of the Executive Bank

Bank pelaksana kepada BLU PPP. Semakin besar dana

to the BLU PPP. The larger the amount of FLPP funds

FLPP yang disalurkan kepada Bank Pelaksana dan

are distributed to the Executive Bank and the lower

semakin rendah bunga yang dikenakan kepada Bank

the interest rates are imposed to the Executive Bank,


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Pelaksana, maka suku bunga pinjaman KPRSh kepada

then the KPRSh loan interest rate to the community

masyarakat dapat ditekan. Dalam tabel 3 berikut,

can be decreased. In Table 3 below, you can see one

dapat dilihat salah satu simulasi dana FLPP dan dana

simulation of FLPP funds and the Executive Bank funds

Bank Pelaksana yang diharapkan dapat menghasilkan

that are expected will be able to generate low interest

bunga yang rendah kepada masyarakat.

rates for the community.

Table 3 Simulation of of KPRSh Interest Rate Calculation through FLPP Scheme NO. DESCRIPTION Housing Finance Center Executive Bank CoF = Cost of Fund A.1 2 3 B. C.

SHARE 72.20% 27.80%

Cost of Loanable Fund (100/94 * COF) Overhead Cost Risk Premium Sub Total (1+2+3) Spread KPRSh Interest Rate(B+C)

RATE 0.50% 8.84%

Weight average Ratio (WAR) 0.36% 2.46% 2.82% 3.00% 2,50% 1.00% 6.50% 1.50% 8.00%

Sesuai dengan penjelasan angka 17 Pasal 22, ayat (3)

In accordance with the explanation of Number 17

UU Nomor 2 Tahun 2010 tentang Perubahan atas UU

Article 22, Paragraph (3) of Law Number 2 of 2010

Nomor 47 tahun 2009 tentang APBN Tahun Anggaran

regarding the Amendment to Law Number 47 of

2010, alokasi dana FLPP dalam APBN-P 2010 berasal

2009 regarding the Indonesian Budget for the 2010

dari realokasi subsidi bunga kredit program untuk

Fiscal year, the allocation of FLPP funds in the 2010

kredit pemilikan rumah sehat sederhana (KPRSh).

Indonesian Revised Budget originates from the

Dalam penjelasan UU Nomor 2 Tahun 2010 tersebut

reallocation of interest subsidies of program credit

dinyatakan bahwa kebijakan alokasi dana FLPP

for healthy simple house ownership credit (KPRSh). In

termasuk bagian dari kebijakan investasi Pemerintah.

the explanation of Law Number 2 of 2010, it is stated

Dengan demikian, pelaksanaan kebijakan FLPP harus

that the FLPP fund allocation policy shall form a part

tunduk pada Peraturan Pemerintah Nomor 1 Tahun

of the investment policy of the Government. Thus,

2008 tentang Investasi Pemerintah.

implementation of the FLPP policy shall be subject to

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Government Regulation Number 1 of 2008 regarding Government Investment. Mengingat kebijakan FLPP merupakan kebijakan baru,

Seeing that the FLPP policy is a new policy, certainly

tentunya kebijakan tersebut tidak serta merta dapat

that policy shall not suddenly eliminate/supersede

menghapus/menggantikan kebijakan sebelumnya,

prior policy, namely the KPRSh subsidy. The transitional

yaitu subsidi KPRSh. Masa transisi tersebut diharapkan

period is expected to end in 2 years, namely in 2010

selesai dalam 2 tahun, yaitu tahun 2010 dan 2011, dan

and 2011, and after then the FLPP policy is expected

untuk selanjutnya diharapkan kebijakan FLPP dapat

to be able to be applied fully. In 2010, for the KPRSh

diterapkan secara penuh. Pada tahun 2010, dari dana

subsidy funds amounting to Rp3,099.1 billion, in the

subsidi KPRSh sebesar Rp3.099,1 miliar, pada APBN-

2010 Indonesian Revised Budget, a fraction of them,

P 2010, sebagian diantaranya yaitu Rp2.683,0 miliar,

namely Rp2,683.0 billion, have been reallocated to the

direalokasikan ke skema FLPP (pembiayaan) sedangkan

FLPP scheme (financing) while Rp416.1 billion remains

Rp416,1 miliar tetap dialokasikan melalui skema subsidi

allocated through the subsidy scheme (expenditure).

(belanja). Pada tahun 2011, diharapkan dana subsidi

In 2011, the program credit subsidy fund is expected

kredit program tersebut semakin mengecil, dan untuk

to be increasingly smaller, and afterward the housing

selanjutnya pendanaan pembangunan perumahan

development financing for the medium and lower

untuk masyarakat berpenghasilan menengah bawah

income communities (MBM) and low-income

(MBM) dan masyarakat berpenghasilan rendah (MBR)

community (MBR) can be fulfilled through the FLPP

dapat dipenuhi melalui skema FLPP.

scheme.

Sebagai persiapan pelaksanaan kebijakan FLPP, saat

As a preparation of the FLPP policy implementation,

ini telah terbit Peraturan Menteri Keuangan Nomor

at present the Regulation of the Minister of Finance

130/PMK.05/2010 tentang Tata Cara Penyediaan,

Number 130/PMK.05/2010 regarding the Procedures

Pencairan dan Pertanggungjawaban Dana FLPP. Dalam

for the Provision, Draw-Down and Accountability of

PMK tersebut Menteri Keuangan selaku Bendahara

FLPP Funds has been issued. In this Finance Minister

Umum Negara (BUN) ditetapkan sebagai Pengguna

Regulation the Minister of Finance, acting as the

Anggaran (PA) atas dana FLPP, sementara Pemimpin

General Treasurer (BUN), is designated as the Budget

Satker BLU pada Kementerian Perumahan Rakyat

User (PA) of the FLPP funds, while the Leader of Work

adalah Kuasa Pengguna Anggaran (KPA) nya. Selain

Unit of Public Service Agency (Satker BLU) in the

itu, dalam PMK tersebut satker BLU pada Kementerian

Ministry of People’s Housing is its Budget User Proxy

Perumahan Rakyat ditetapkan sebagai pengelola dana

(KPA). In addition to this, in this Finance Minister

FLPP. Satker BLU dimaksud sesuai dengan Keputusan

Regulation, the Satker BLU in the Ministry of People’s

Menteri Keuangan Nomor 290/KMK.05/2010 adalah

Housing is designated to be the FLPP fund manager.


207


The Satker BLU in question, according to the Decree

Pusat Pembiayaan Perumahan (PPP).

of the Minister of Finance Number 290/KMK.05/2010 is the Housing Finance Center (PPP). Secara garis besar, pola pencairan dana menurut PMK

In outline form, the fund draw-down patterns

tersebut adalah sebagai berikut:

according to the Finance Minister Regulation are as follows:

Pertama, Pemimpin Satker BLU pada Kementerian

First, the Leader of the Satker BLU in the Ministry

Perumahan Rakyat selaku KPA melalui Menteri

of People’s Housing as the Budget User Proxy (KPA)

Perumahan Rakyat mengajukan usulan dana FLPP

through the Minister of People’s Housing submits a

kepada Direktur Jenderal Anggaran.

proposal of FLPP funding to the Director General of Budget.

Kedua, Berdasarkan usulan tersebut, Dirjen Anggaran

Second, based on such a proposal, the Director

menerbitkan Surat Penetapan Satuan Anggaran Per

General of Budget issues a Stipulation Letter of Budget

Satuan Kerja (SP-SAPSK) dan menyampaikannya ke

Unit Per Work Unit (SP-SAPSK) and submits it to the

Dirjen Perbendaharaan dan Pemimpin Satker BLU

Dir. Gen. of Treasury and the Leader of the Satker BLU

pada Kementerian Perumahan Rakyat.

in the Ministry of People’s Housing.

Ketiga, Berdasarkan SP-SAPSK tersebut, Pemimpin

Third, Based on the aforesaid SP-SAPSK, the

Satker BLU menyampaikan konsep Daftar Isian

Leader of the Satker BLU submits the draft Budget

Pelaksanaan

Dirjen

implementation Registration Form (DIPA) to the Dir.

Perbendaharaan untuk mendapat pengesahan, yang

Gen. of Treasury for legalization, that later becomes

selanjutnya menjadi dasar pencairan dalam rangka

the basis for drawdown in the framework of FLPP

penyaluran FLPP.

distribution.

Keempat, Pagu dana FLPP dalam DIPA merupakan

Fourth, The FLPP fund ceiling in the DIPA is the upper

batas pengeluaran tertinggi yang tidak boleh

limit of expenditure that shall not be exceeded, and its

dilampaui,

implementation must be accounted for.

Anggaran

dan

(DIPA)

pelaksanaannya

kepada

harus

dapat

dipertanggungjawabkan. PENUTUP

CLOSING REMARKS

Kebijakan FLPP dalam jangka panjang diharapkan

The FLPP policy in the long term is expected to be

dapat membantu Pemerintah untuk mewujudkan

able to assist the Government to realize the housing

sasaran pembangunan perumahan sebagaimana

development targets as mandated in the 2010-2014

208



diamanahkan dalam RPJM 2010-2014. Namun

RPJM. However, in the short-term, particularly in the

demikian, dalam jangka pendek, terutama dalam

transitional period, the implementation of the KPRSh

masa transisi, pelaksanaan program KPRSh akan

program will be delayed, because the FLPP scheme

melambat, karena skema FLPP yang baru akan

that will be stipulated for 2010 still needs several

diterapkan dalam tahun 2010 masih membutuhkan

implementing regulations in order to allow it run

beberapa peraturan pelaksanaan, agar dapat berjalan

properly. Such regulations are particularly necessary

dengan baik. Peraturan tersebut, terutama diperlukan

to provide for the division of tasks and obligations

untuk mengatur pembagian tugas dan kewajiban

of many parties related to the implementation of the

berbagai pihak yang terkait dengan pelaksanaan

FLPP policy.

kebijakan FLPP. Selain itu, mengingat lebih besarnya dana yang

In addition to this, in view of the larger amount

diterima oleh masyarakat melalui pengenaan

of funds received by the community through the

suku bunga pinjaman yang rendah selama masa

imposition of low loan interest rates during the loan

peminjaman, maka pada tahap awal kebijakan FLPP

term, then, in the initial stage the FLPP policy will

akan menurunkan target pemberian KPRSH, dan

decrease the KPRSH granting target, and even further

selanjutnya dalam jangka panjang, setelah dana

in long term, after the community’s funds begin to be

masyarakat mulai dikembalikan, target pemberian

repaid, the KPRSH granting target can be increased

KPRSH secara bertahap dapat ditingkatkan kembali,

gradually, and the Indonesian Budget burden is also

dan beban APBN juga diharapkan akan semakin

expected to continually decrease.

berkurang.


209


210


DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMY

Dalam dunia yang semakin terintegrasi

In a world which is increasingly integrated

dengan globalisasi, Indonesia tak bisa lepas dari

through globalization, Indonesia cannot be separated

perkembangan situasi dunia. Proses pembangunan

from developments in the world situation. The

ekonomi juga mengalami pasang surut sejalan

economic development process also has its ups and

dengan kondisi perekonomian dunia. Setelah krisis

downs, in line with world economic conditions. After

ekonomi 1997–1998, perekonomian Indonesia secara

the economic crisis from 1997-1998, Indonesia’s

perlahan mengalami proses pemulihan. Dalam periode

economy underwent a process of recovery. In the 2000-

2000–2004, perekonomian tumbuh rata-rata 4,49

2004 period, the economy grew at an average of 4.49

persen per tahun dan pada tahun 2004 pertumbuhan

percent annually, and in 2004 economic growth was

ekonomi masih sebesar 5,1 persen. Proses akselerasi

still at 5.1 percent. The economic growth acceleration

laju pertumbuhan ekonomi terus terjadi hingga tahun

process continued until 2008. In the period from 2005-

2008. Dalam periode 2005–2008, ekonomi tumbuh

2008, the economy grew an average 5.7 percent

rata-rata sebesar 5,7 persen per tahun. Percepatan

per year. The economic acceleration rate was also

laju pertumbuhan ekonomi juga diikuti oleh

followed by reductions in poverty and unemployment

penurunan angka kemiskinan dan pengangguran

rates. Amid the improving domestic economy, in 2008

terbuka. Di tengah membaiknya ekonomi domestik,

Indonesia was faced with various external problems

pada tahun 2008 Indonesia Indonesia dihadapkan

that influenced economic improvement acceleration.

kepada berbagai persoalan eksternal yang sedikit

The sub-prime mortgage turmoil in the United States

banyak mempengaruhi percepatan perbaikan kondisi

has had the impact of slowing down the economic

perekonomian. Gejolak sub-prime mortgage di

growth of the United States, which in turn has had

Amerika Serikat telah membawa dampak kepada

an impact on the global economic slowdown, also

melambatnya pertumbuhan ekonomi Amerika Serikat

affecting Indonesia. However, although it has not


211

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMY

yang pada gilirannya membawa dampak kepada

avoided the effects of the global crisis, Indonesia

perlambatan ekonomi dunia, termasuk Indonesia.

was one of three countries with the best economic

Namun demikian, meskipun tidak lepas dari imbas

performance after China and India. Amid the global

krisis global, Indonesia merupakan salah satu dari tiga

economic condition that has not yet fully recovered,

negara yang memiliki kinerja ekonomi terbaik setelah

the national economy was able to accelerate and still

China dan India. Di tengah-tengah kondisi ekonomi

able to grow positively in 2009 at 4.5 percent.

global yang belum sepenuhnya pulih, perekonomian nasional mampu berakselerasi dan tetap dapat

When the global economic condition began to

tumbuh positif di tahun 2009 sebesar 4,5 persen.

improve, the world’s attention was drawn back to

Disaat

mulai

Europe, where Greece is experiencing a confidence

membaik, perhatian dunia kembali mengarah ke

crisis in the fiscal ability of the Government to

Eropa, dimana Yunani tengah mengalami krisis

finance the fiscal deficit. This happened as a result

kepercayaan terhadap kemampuan fiskal Pemerintah

of a highly expansionary fiscal policy with a very high

untuk membiayai defisit fiskal. Hal ini terjadi akibat

budget deficit level for an extended period, which

kebijakan fiskal yang sangat ekspansif dengan tingkat

led to a state debt crisis (sovereign debt crisis). The

defisit anggaran yang sangat tinggi dan dalam

world was wary of the possible impact that the debt

jangka waktu lama, yang menyebabkan krisis utang

and financial crisis in Greece might reduce market

negara (sovereign debt crises). Dunia mewaspadai

confidence and financial stability in the Eurozone. In

kemungkinan imbas krisis utang dan keuangan di

addition to this, the Greek condition is exacerbated

Yunani dapat menurunkan kepercayaan pasar dan

by political instability and high unemployment, which

stabilitas keuangan di kawasan Eurozone. Selain itu,

stood at 10.3 percent at the end of 2009, while based

kondisi Yunani diperburuk oleh ketidakstabilan politik

on the latest data that number has increased to 11.7

dan tingginya pengangguran yang pada akhir 2009

percent. This condition indirectly affects the stability

mencapai 10,3 persen sementara berdasarkan data

of the Greek economy as reflected from the increased

terakhir jumlah tersebut meningkat menjadi 11,7

CDS (Currency Debt Swap), yield on sovereign

persen. Kondisi ini secara tidak langsung berdampak

obligations, and impairment rating. It is likely that

pada stabilitas ekonomi Yunani yang tercermin

the crisis in Greece will spread to the neighboring

dari meningkatnya CDS (Currency Debt Swap),

countries that have similar characteristics, namely

yield obligation sovereign dan penurunan rating.

those known as PIIGS (Portugal, Ireland, Italy, Greece

Tidak menutup kemungkinan, krisis di Yunani akan

and Spain) countries. Therefore its impact on the EU

menular pada Negara-negara tetangga yang memiliki

region needs to receive attention. Compared to other

karakteristik sama yang disebut negara-negara PIIGS

zones that were affected by economic crisis, recovery

kondisi

212

perekonomian

global



(Portugal, Ireland, Italy, Greece and Spain), sehingga

in the Eurozone is still weak. One of its causes is the

dampaknya bagi kawasan UE perlu mendapat

severe impact of the global crisis on the economy

perhatian. Dibandingkan kawasan lain yang terkena

and financial sector of Europe. This can be seen from

krisis ekonomi, pemulihan di kawasan eropa masih

the economy in Eurozone that, in 2009, experienced

lemah. Salah satu penyebabnya adalah dalamnya

a contraction of 4.1 percent. While in 2010, when

dampak krisis global terhadap perekonomian dan

the economy began to recover and accelerate, the

sektor keuangan Eropa. Hal ini dapat dilihat dari

Eurozone was only able to grow 1.0 percent, the

perekonomian di eurozone yang dalam tahun 2009

lowest compared to other regions (WEO Update,

mengalami kontraksi sebesar 4,1 persen. Sementara

July 2010). An illustration of various crises that hit

pada tahun 2010, disaat perekonomian mulai

Indonesia and their impacts on its economy can be

pulih dan berakselerasi, eurozone diperkirakan

seen in the explanation below.

hanya mampu tumbuh 1,7 persen, paling rendah dibandingkan wilayah lain (WEO update, Oktober 2010). Gambaran berbagai krisis yang menerpa Indonesia dan dampaknya bagi perekonomian dapat dilihat dalam penjelasan di bawah ini.

Krisis Ekonomi dan Dampaknya terhadap Indonesia Krisis Nilai Tukar 1997

Economic Crises and Their Impacts on Indonesia Exchange Rate Crisis in 1997

Krisis yang terjadi pada tahun 1997 dipicu oleh

The crisis that occurred in 1997 was triggered by a

depresiasi mata uang Bath Thailand. Kinerja ekonomi

depreciation of the Thai Bath currency. National

nasional mengalami kemunduran dan berlanjut dalam

economic performance worsened and it continued

skala yang lebih luas dan intensitas yang lebih tinggi.

on a broader scale and with higher intensity. The

Krisis nilai tukar, krisis perbankan, krisis utang luar

exchange rate crisis, banking crisis, private foreign

negeri swasta, dan berbagai peristiwa politik dan sosial

debt crisis, and various distressed political and social

yang kurang menguntungkan telah menyebabkan

occurrences caused an economic crisis in Indonesia.

krisis ekonomi di Indonesia. Pertumbuhan ekonomi

Economic growth in 1998 fell as low as -13.1%,

tahun 1998 anjlok ke level -13,1% dari 4,7% pada

down from 4.7% in 1997. The Rupiah depreciated

tahun 1997, Rupiah terdepresiasi 244%, dari rata-

by 244%, from an average Rp2,909/USD in 1997 to

rata Rp2.909/USD pada tahun 1997 menjadi rata-rata

an average Rp10,014/USD in 1998. Inflation soared

Rp10.014/USD pada tahun 1998, Inflasi melonjak ke

to a rate of 77.6% (y-o-y) in 1998, up from 11.1%


213


angka 77,6% (y-o-y) pada tahun 1998, dari 11.1%

in 1997. In addition to this, the SBI 3-monthly interest

pada tahun 1997. Selain itu suku bunga SBI 3 bulan

rate also rose sharply from 12.3% in 1997 to 50.0%

juga naik tajam dari 12,3% pada tahun 1997 menjadi

in 1998. The national economy during this time was in

50,0% pada tahun 1998. Ekonomi nasional pada

an unstable (disequilibrium) state. The 1997 crisis that

masa ini berada dalam keadaan yang tidak stabil

began from the exchange rate crisis which occurred

(disequilibrium). Krisis tahun 1997 yang bermula dari

in several Asian countries is a real picture of how an

krisis nilai tukar yang terjadi di beberapa negara Asia

occurrence (shock) in one country can be transmitted

merupakan suatu gambaran yang nyata, bagaimana

to others. The exchange rate crisis in Asia began from

suatu kejadian (shock) di suatu negara dapat ditularkan

the Thai currency crisis, and then was transmitted to

ke negara-negara lain. Krisis nilai tukar di Asia bermula

the Philippines, Malaysia, Indonesia and South Korea.

dari krisis mata uang Thailand, kemudian merambat ke Filipina, Malaysia, Indonesia dan Korea Selatan.

Krisis moneter dan penyebabnya

The Monetary Crisis and Its Causes

Krisis moneter tahun 1997 tidak semata-mata hanya

The 1997 monetary crisis did not merely originate

berasal dari fundamental ekonomi Indonesia yang

from the weak economic fundamental condition in

lemah, tetapi terutama berasal dari utang luar negeri

Indonesia, but mainly came from sustainable private

swasta yang cukup besar sehingga nilai tukar dollar

foreign debt, so that the U.S. Dollar exchange rate

AS mengalami overshooting sangat jauh dari nilai

experienced overshooting which was very far from the

sebenarnya. Bank Dunia melihat adanya empat sebab

real one. The World Bank sees four main causes that

utama yang bersama-sama membuat krisis menuju

have jointly created a crisis leading to a bankruptcy

ke arah kebangkrutan (World Bank, 1998, pp. 1.7 -

(World Bank, 1998, pp. 1.7 - 1.11). The first is the fast

1.11). Yang pertama adalah akumulasi utang swasta

accumulation of foreign private debts from 1992 to

luar negeri yang cepat dari tahun 1992 hingga Juli

July 1997, approximately 95% of the total increase

1997, lebih kurang 95% dari total kenaikan utang luar

of this foreign debt coming from the private sector,

negeri berasal dari sektor swasta ini, dan jatuh tempo

and their maturity being 18 months on average.

rata-ratanya hanyalah 18 bulan. Bahkan selama empat

Even during the last four years, the amount of

tahun terakhir utang luar negeri pemerintah jumlahnya

government foreign debt declined. The second cause

menurun. Sebab kedua adalah kelemahan pada

is weaknesses in the banking system. The third cause is

sistim perbankan. Ketiga adalah masalah governance,

the governance problem, including the government’s

termasuk kemampuan pemerintah menangani dan

ability to handle and cope with the crisis, which later

mengatasi krisis, yang kemudian menjelma menjadi

turned into a confidence crisis and reluctance of the

214



krisis kepercayaan dan keengganan donor untuk

donors to offer financial assistance quickly. The fourth

menawarkan bantuan finansial dengan cepat. Yang

cause is political uncertainty in facing the past election

keempat adalah ketidak pastian politik menghadapi

and questions about the health of President Suharto

Pemilu yang lalu dan pertanyaan mengenai kesehatan

at that time.

Presiden Soeharto pada waktu itu.

Dampak krisis moneter bagi Indonesia

Impacts of the Monetary Crisis on Indonesia

Pada umumnya, semua permasalahan dalam krisis

In general, all the problems in the economic crisis

ekonomi berputar-putar sekitar kurs nilai tukar valas,

revolved around the exchange rates of foreign

khususnya dollar AS, yang melambung tinggi jika

currencies, particularly the U.S. Dollar, that soared

dihadapkan dengan pendapatan masyarakat dalam

high when confronted with the fixed income in

rupiah yang tetap, bahkan dalam beberapa hal turun

rupiah that is constant, and even decreasing in some

ditambah PHK, padahal harga dari banyak barang

cases combined with layoffs. Yet the price of many

naik cukup tinggi, kecuali sebagian sektor pertanian

goods increased high enough, except for a part of the

dan ekspor. Dampak dari semua hal tersebut terhadap

agricultural sector and exports. The impact of all of

APBN terutama adalah kesulitan menutup defisit

this on the Indonesian Budget was, mainly, difficulty to

APBN, melonjaknya pembayaran utang dan bunga

cover the budget deficit, the shooting up of payments

utang luar negeri dalam rupiah, melonjaknya subsidi

for foreign debts and interest in rupiah, and the

BBM dan listrik. Selain itu di sector swasta banyak

shooting up of fuel and electricity subsidies. In addition

perusahaan tutup atau mengurangi produksinya

to this, in the private sector, many companies closed

karena tidak bisa menjual barangnya dan beban

down or cut their production because of inability to

utang yang tinggi, PHK di mana-mana, dan investasi

sell their goods and the high debt burden, there were

menurun karena impor barang modal menjadi

widespread layoffs, and investment declined since

mahal. Dampak lain adalah laju inflasi yang tinggi

the importation of capital goods became expensive.

yang disebabkan oleh foreign exchange induced

Another impact was the high inflation rate caused by

inflation. Sebagai dampak dari krisis ekonomi yang

foreign exchange-induced inflation. As a result of this

berkepanjangan ini, pada Oktober 1998 jumlah

prolonged economic crisis, the number of poor families

keluarga miskin diperkirakan meningkat menjadi 7,5

in October 1998 was estimated to have increased to

juta, sehingga perlu dilancarkan program-program

7.5 million, thus it was necessary to launch programs

untuk menunjang mereka yang dikenal sebagai social

to support them, known as a social safety net. The

safety net. Meningkatnya jumlah penduduk miskin

increasing number of poor people is inseparable from


215


tidak terlepas dari jatuhnya nilai tukar rupiah yang

the sharp drop in the rupiah exchange rate, resulting

tajam, sehingga menyebabkan terjadinya kesenjangan

in a gap among incomes which decreased due to

antara penghasilan yang berkurang karena PHK.

employment terminations (layoffs).

Krisis Ekonomi Global

Global Economic Crisis

Perlemahan ekonomi global pada tahun 2009 dipicu

The weakening global economy in 2009, triggered

oleh terjadinya krisis subprime mortgage di pasar

by the subprime mortgage crisis in the U.S. financial

keuangan Amerika Serikat dan pasar keuangan

markets and the financial markets of several other

beberapa negara maju lainnya pada pertengahan

developed countries in mid-2007, has impacted

tahun 2007, telah memberikan imbas pada kondisi

world economic conditions. Unlike the exchange

perekonomian dunia. Berbeda dengan krisis nilai tukar

rate crisis in 1997, the epicenter of which was Asia,

tahun 1997 yang episentrumnya di Asia termasuk

including Indonesia, this subprime mortgage crisis

Indonesia, krisis subprime mortgage ini episentrumnya

has its epicenter in the United States, so that its

berada di Amerika Serikat sehingga dampaknya

remarkable effects are felt in almost all countries

sangat terasa di hampir semua Negara di dunia

in the world, considering the pivotal role played by

mengingat besarnya peran perekonomian negara-

the economies of developed countries in the global

negara maju di pasar global. Gejolak perekonomian

market. The economic upheaval of these countries

negara-negara tersebut telah menciptakan tekanan

has put pressure on the economies of other countries.

bagi perekonomian negara lain. Gejolak yang pada

The upheaval that initially occurred in the financial

awalnya terjadi di pasar keuangan telah meluas

market has expanded, now interfering with the

hingga turut mengganggu kinerja sektor riil dan

performance of the real sector and global economic

pertumbuhan ekonomi global terutama di negara-

growth, particularly in advanced countries.

negara maju.

Krisis Global dan penyebabnya

The Global Crisis and Its Causes

Krisis keuangan global yang terjadi saat ini sangat

The global financial crisis that is presently taking place

terkait erat dengan kondisi perekonomian Amerika

relates very closely to the deteriorating condition of

yang memburuk. Krisis keuangan yang terjadi di

the United States economy. The financial crisis that

Amerika Serikat telah berkembang menjadi masalah

occurred in the United States has grown into a serious

yang serius. Goncangan yang terjadi pada Amerika

problem. It is believed that the shock that occurred in

Serikat tersebut dipastikan akan memberikan dampak

the United States will have an impact on the world

terhadap perekonomian dunia. Gejolak perekonomian

economy. The economic upheaval that occurred in

216



yang terjadi di Amerika Serikat telah mempengaruhi

the United States has affected the stability of the

stabilitas ekonomi global di beberapa kawasan. Krisis

global economy in some regions. The financial crisis

keuangan yang terjadi di Amerika Serikat bermula dari

that occurred in the United States stemmed from

krisis kredit perumahan. Amerika Serikat pada tahun

housing credit. In 1925, the United States set laws on

1925 telah menetapkan undang-undang mengenai

Mortgage (Housing), relating to the property sector,

Mortgage (Perumahan) yang berkaitan dengan

including providing facilitation for home ownership

sektor properti, termasuk memberikan kemudahan

credit. Such a facilitation also occurred when property

bagi kredit kepemilikan rumah. Kemudahan tersebut

prices in the US were increasing, resulting in a high

juga terjadi pada saat harga properti di AS sedang

level of speculation in this sector. Problems arose when

mengalami

mengakibatkan

many financial institutions that provide property credit

tingginya tingkat spekulasi di sektor ini. Permasalahan

in the United States gave loans to the communities

muncul ketika banyak lembaga keuangan pemberi

which are, actually, not financially feasible to receive

kredit properti di Amerika Serikat menyalurkan

the loans, namely to the communities which have no

kredit kepada masyarakat yang sebenarnya secara

economic ability to repay the loans they took. Such

finansial tidak layak memperoleh kredit yaitu kepada

a situation lead to bad debts in the property sector,

masyarakat yang tidak memiliki kemampuan ekonomi

triggering the occurrence of nonperforming loans

untuk memenuhi kredit yang mereka lakukan. Situasi

in the property sector (subprime mortgage). Such

tersebut memicu terjadinya kredit macet di sektor

nonperforming loans in the property sector resulted

properti (subprime mortgage). Kredit macet di sektor

in a domino effect that led to the bankruptcy of

properti tersebut mengakibatkan efek domino yang

some financial institutions in the United States. This is

mengarah pada bangkrutnya beberapa lembaga

because property sector finance institutions generally

keuangan di Amerika Serikat. Hal ini dikarenakan

borrow short-term funds from other parties, usually

lembaga pembiayaan sektor properti umumnya

financial institutions. Guarantees given by property

meminjam dana jangka pendek dari pihak lain yang

credit finance companies are securities (subprime

umumnya adalah lembaga keuangan. Jaminan yang

mortgage securities) that were sold to investment

diberikan perusahaan pembiayaan kredit properti

institutions and investors in various countries.

adalah surat utang (subprime mortgage securities)

However, in fact, these securities were not backed by

yang dijual kepada lembaga-lembaga investasi dan

guarantees of debtors who have the ability to properly

investor di berbagai negara. Padahal, surat utang

repay the housing loans. With the existence of

tersebut tidak ditopang dengan jaminan debitor yang

overdue property loans, the finance companies could

memiliki kemampuan membayar kredit perumahan

not fulfill their obligations to the financial institutions,

yang baik. Dengan adanya tunggakan kredit properti,

both investment banks and asset management firms.

kenaikan

sehingga


217


perusahaan pembiayaan tidak bisa memenuhi

That affected the liquidity of capital markets and the

kewajibannya kepada lembaga-lembaga keuangan,

banking system. Such a condition led to occurrence

baik bank investasi maupun asset management.

of a liquidity shortfall at the financial institutions,

Hal tersebut mempengaruhi likuiditas pasar modal

due to not having asset funds to pay the existing

maupun

tersebut

obligations. Such an inability to pay obligations put

mengarah kepada terjadinya pengeringan likuiditas

the financial institutions that provided the loans in

lembaga-lembaga keuangan akibat tidak memiliki

danger of bankruptcy. The condition faced by major

dana aktiva untuk membayar kewajiban yang ada.

financial institutions in the United States affected

Ketidakmampuan membayar kewajiban tersebut

the liquidity of other financial institutions, both

membuat lembaga keuangan yang memberikan

those located inside and outside the United States,

pinjaman terancam kebangkrutan. Kondisi yang

particularly institutions that invest their funds through

dihadapi lembaga-lembaga keuangan besar di

large financial institutions in the United States. This is

Amerika Serikat mempengaruhi likuiditas lembaga

where the global financial crisis began.

sistem

perbankan.

Kondisi

keuangan yang lain,baik yang berada di Amerika Serikat maupun di luar Amerika Serikat terutama lembaga yang menginvestasikan uangnya melalui instrumen lembaga keuangan besar di Amerika Serikat. Disinilah krisis keuangan global bermula.

Dampak krisis global bagi Indonesia

Impacts of the Global Crisis on Indonesia

Sepanjang tahun 2008, masyarakat dunia telah

Throughout 2008, the international community was

dihadapkan

tekanan

faced with the fact that the pressure on economic

pada kinerja perekonomian terus meningkat dan

performance was continuously increasing and

lebih berat dari yang diperkirakan sebelumnya.

becoming more severe than previously forecasted.

Laju pertumbuhan ekonomi di berbagai negara

The economic growth rate in many countries

menunjukkan perlambatan yang signifikan. Dampak

showed a significant slowdown. The impact of the

penurunan laju pertumbuhan ekonomi tersebut pada

economic growth rate decrease initially occurred in

awalnya terjadi di negara-negara maju dan kemudian

the developed countries, and later extended to the

meluas ke negara-negara berkembang. Hal ini antara

developing countries. This was partly influenced by

lain dipengaruhi oleh besarnya peran pasar negara-

the major role of the markets of developed countries

negara maju terhadap produk-produk ekspor Negara

on the exported products of the developing countries,

218

pada

kenyataan

bahwa



berkembang, serta arus modal dan investasi negara

as well as the capital and investment flows from the

maju ke negara-negara berkembang. Dari pola yang

developed countries to the developing countries. From

ada, secara umum dapat diduga bahwa penurunan

the existing pattern, in general it can be presumed

pertumbuhan ekonomi terutama terjadi pada negara-

that the decline of economic growth mainly occurred

negara dengan peran ekspor cukup besar dalam

in countries where exports play a significant role

perekonomian nasionalnya. Negara-negara dengan

in their national economy. Countries with these

karakteristik tersebut mengalami pukulan terberat

characteristics suffered the heaviest blow from the

akibat penurunan kinerja ekspor yang disebabkan

export performance decrease due to weak demand

oleh melemahnya permintaan (demand) dari negara-

from the developed countries. While for Indonesia,

negara maju. Sementara bagi Indonesia, dampak krisis

the impact of the global crisis began to appear in the

global sudah mulai terlihat pada triwulan IV 2008

fourth quarter of 2008, as was seen by the decreased

yang ditunjukkan oleh menurunnya pertumbuhan

growth of the economy associated with the decreased

ekonomi terkait dengan menurunnya pertumbuhan

growth of the export of goods and services as a result

ekspor barang dan jasa sebagai akibat melemahnya

of lower oil prices, and the declining demand for

harga minyak, serta menurunnya permintaan

national export commodities. In financial markets

komoditi ekspor nasional. Di pasar keuangan terjadi

there was a sufficiently sharp correction to stock

koreksi cukup tajam pada harga-harga saham,

prices, rupiah depreciation, and increased yields of

terdepresiasinya rupiah dan meningkatnya imbal hasil

SUN in the bond market. Indonesia is one of three

(yield) SUN di pasar obligasi. Indonesia merupakan

countries that had the best economic performance,

salah satu dari tiga negara yang memiliki kinerja

after China and India, whose economy was still able

ekonomi terbaik setelah China dan India yang

to grow positively in 2009 at 4.5 percent. On the fiscal

perekonomiannya masih mampu tumbuh positif di

side, the impact of the global crisis led to change in the

tahun 2009 sebesar 4,5 persen. Di sisi fiskal, dampak

basic assumptions that affect the posture adjustment

krisis global menyebabkan terjadinya perubahan

of the 2009 Indonesian Budget. Tax revenues and

asumsi dasar yang berdampak pada penyesuaian

non-tax revenues declined from those that had been

postur APBN 2009. Penerimaan perpajakan dan PNBP

determined in the 2009 Indonesian Budget, in part

mengalami penurunan dari yang ditetapkan dalam

due to the decrease in economic growth, and because

APBN 2009 selain karena menurunnya pertumbuhan

of the existence of a fiscal policy in the form of an

ekonomi, juga karena adanya kebijakan fiskal

income tax rate deduction in Article 21. In addition

dalam bentuk pemotongan tarif pajak penghasilan

to this, the lower oil price realization compared to the

pasal 21. Selain itu, turunnya realisasi harga minyak

assumptions in 2009, on one hand, will reduce the

dibandingkan dengan asumsi dalam tahun 2009 di

fuel oil subsidy; however, on the other hand, it will also


219


satu sisi akan mengurangi subsidi BBM namun disisi

reduce oil and gas taxes. Another impact of these crises

lain juga akan menurunkan pajak migas. Dampak krisis

is the decreased funding ability of the government to

lainnya adalah berkurangnya kemampuan pendanaan

improve of infrastructure development, because a part

pemerintah

pembangunan

of their funds are allocated to cope with the impact

infrastruktur karena sebagian dananya dialokasikan

of the crisis in the form of fiscal stimulus. The rising

untuk mengatasi dampak krisis dalam bentuk stimulus

Indonesian Budget deficit also leads the Government

fiskal. Defisit APBN yang meningkat juga membuat

to increase foreign loans.

untuk

peningkatan

Pemerintah harus menambah pinjaman luar negeri.

Krisis Yunani

The Greek Crisis

Yunani bergabung secara resmi menjadi Negara Uni

Greece officially joined the European Union in 2002.

Eropa sejak tahun 2002. Negara yang menjadi anggota

The financial sector of countries that are members

Uni Eropa, secara ketat diawasi sektor keuangannya

of the European Union are strictly supervised by the

oleh bank Sentral Eropa. Dalam pengawasan

European Central Bank. Under this supervision, the EU

tersebut, negara-negara anggota UE termasuk Yunani

member countries, including Greece, must comply with

harus mematuhi beberapa kesepakatan kebijakan

some joint policy agreements, such as: the maximum

bersama seperti batas maksimum defisit anggaran

limit for the budget deficit, namely to 3 percent of the

yaitu sebesar 3 persen dari Produk Domestik Bruto

Gross Domestic Product (GDP), low inflation level and

(PDB), tingkat inflasi yang rendah, dan tingkat suku

interest rate that is within the range of the European

bunga yang berada pada kisaran Negara-negara uni

Union countries as a whole, despite that such a policy

eropa secara keseluruhan, meskipun kenyataannya

is in fact not fully followed by its members. Greece’s

kebijakan tersebut tidak sepenuhnya diikuti oleh

fiscal deficit level in 2009 reached 13.6% of the GDP,

anggotanya. Tingkat defisit fiskal Yunani pada tahun

higher than the requirement set by the European

2009 mencapai 13,6 % PDB atau lebih tinggi dari

Union. The Greek fiscal deficit that exceeded the EU

syarat yang ditetapkan oleh uni eropa. Defisit fiskal

safety limit has been going on since before it was an

Yunani yang melebihi batas aman UE telah terjadi

EU member. With low domestic savings (below 10%),

sejak sebelum menjadi anggota UE. Dengan tabungan

the Greece government inevitably depends highly

domestic yang rendah (dibawah 10%), Pemerintah

on foreign debt. The existence of a fiscal stimulus

Yunani mau tidak mau sangat tergantung pada

program which was originally intended to improve the

utang luar negeri. Adanya program stimulus fiskal

condition of domestic economy has even backfired

yang semula bertujuan untuk memperbaiki kondisi

and worsened the government’s fiscal position in line

perekonomian domestik justru menjadi bumerang

with the increasingly declining revenues due to the

220



dan semakin memperburuk posisi fiskal Pemerintah

global crisis. This condition has resulted in the deficit

sejalan dengan semakin menurunnya pendapatan

skyrocketing to reach 13.6% of the GDP. This amount

negara akibat krisis global. Kondisi tersebut telah

is almost double the deficit in 2008. Accordingly,

mengakibatkan melonjaknya defisit hingga mencapai

government debts rose sharply to 115.1% at the end

13,6 % PDB. Jumlah ini hampir dua kali lipat defisit

of 2009. The primary balance also increased more

tahun 2008. Sejalan dengan itu, utang pemerintah

than double in the 2008-2009 period. This further

meningkat tajam hingga mencapai 115,1% di akhir

shows that the Government fiscal space is increasingly

tahun 2009. Primary balance juga meningkat lebih

narrow amid the decline of revenues.

dua kali lipat dalam kurun waktu 2008-2009. Hal ini semakin memperlihatkan fiscal space Pemerintah semakin sempit ditengah penurunan pendapatan Negara.

Financial Indicators of the Greek Government Indicator

 

2007

2008

2009

Fiscal Deficit (%PDB)

-5.1

-7.7

-13.6

-9.3

Primary Balance (%PDB)

-0.9

-3.1

-8.5

-4.0

Revenue (%PDB)

39.7

39,1

36.9

39.0

Expenditure (%PDB)

45.0

46.8

50.4

48.4

Government Debts (% PDB)

95.7

99.2

115.1

 

2010

124.9

Source: Eurostat

Krisis kepercayaan yang melanda Yunani

The confidence crisis that swept Greece also affected

turut berdampak pada kondisi pasar keuangan. Hal

financial market conditions. This was exacerbated by

tersebut diperburuk dengan semakin berlarut-larutnya

the prolonged draw-down of assistance originating

pencairan bantuan yang berasal dari Negara-negara

from EU countries and the IMF, and the absence of

UE dan IMF serta tidak adanya jaminan roll over utang

debt rollover guarantee to come at payment time.

yang akan jatuh tempo. Memburuknya kondisi pasar

Such a worsening financial market condition can be

keuangan tersebut dapat dilihat dari peningkatan

seen from the sharp increase in the CDS (Currency

tajam CDS (Currency Debt Swap) obligasi Pemerintah

Debt Swap) of the 10-year Greek government bonds,

10 tahun Yunani yang mencapai titik tertingginya

which reached its highest point of 980.3 bps on the

980,3 bps pada tanggal 24 Juni 2010. Yield obligasi

24th of June, 2010. The yield of Greek government


221


pemerintah Yunani juga meningkat cukup drastis

bonds also increased quite dramatically to 12.4%.

hingga mencapai 12,4%. Austerity package yang

The austerity package that was launched by the

diluncurkan oleh Pemerintah Yunani untuk menekan

Greek government to suppress the widening deficit

pelebaran

memberikan

apparently did not have a significant influence on the

pengaruh yang signifikan terhadap pergerakan

movement of yield and the CDS, and the yield and

yield dan CDS, bahkan pergerakan yield dan CDS

CDS movement tended to increase even further. This

cenderung semakin meningkat. Hal ini terus berlanjut

has continued despite the fact that the IMF and the

meskipun IMF dan UE telah mengumumkan paket

EU have announced the assistance package. Such

bantuan. Krisis kepercayaan yang semakin berlanjut

a continuing confidence crisis has resulted in rating

tersebut telah mengakibatkan lembaga rating seperti

agencies such as Fitch, Moody’s and S&P downgrading

Fitch, Moody’s dan S&P melakukan downgrade atas

the Greek sovereign rating. Moody’s, on the 15th of

sovereign rating Yunani. Moody’s bahkan pada 15

June 2010, even lowered its credit rating by four levels

Juni 2010, menurunkan rating kredit Yunani empat

to Ba1 of Junk (not feasible for investment). This rating

level menjadi Ba1 atau junk (tidak layak untuk

decrease was a result of the high risk of economic

investasi). Penurunan rating ini lantaran tingginya

growth due to savings, related to the provision of the

risiko pertumbuhan ekonomi akibat penghematan

assistance packages of the EU and the International

terkait pemberian paket bantuan Uni Eropa dan Dana

Monetary Fund (IMF) amounting to € 110 billion,

Moneter Internasional (IMF) sebesar € 110 miliar atau

equivalent to US$134.5 billion. The downgrading of

setara US$ 134,5 miliar. Penurunan rating Yunani

the Greek rating to “junk” was done earlier by S&P. It

ke posisi junk sebelumnya telah dilakukan oleh S&P.

is predicted that the downgrading which was done by

Downgrade yang dilakukan oleh Moody’s tersebut

Moody’s will place more pressure on Greek securities

diperkirakan akan semakin menekan surat utang

at the time when that country is struggling to escape

Yunani sementara negara tersebut sedang berjuang

the crisis through budget cuts.

defisit

ternyata

tidak

keluar dari krisis lewat pemangkasan anggaran. Krisis Yunani apabila tidak dapat diatasi dengan baik

The Greek Crisis, if not addressed properly, can

berpotensi untuk menyebar ke kawasan euro maupun

potentially spread to the Eurozone and other zones.

kawasan lainnya. Negara-negara yang mempunyai

Countries with great potential to be affected are

potensi besar untuk tertular adalah negara-negara

PIIGS countries, which have the same characteristics.

PIIGS yang memiliki karakter sama. Secara umum,

In general, PIIGS countries face problems with the

negara-negara PIIGS menghadapi permasalahan

fiscal deficits and trade deficits. These countries also

dengan defisit fiskal dan defisit perdagangan. Negara-

have current account deficits, with the largest deficit

222



negara tersebut juga memiliki current account deficit,

experienced by Greece and Portugal. Like Greece, the

dengan defisit terbesar dialami oleh Yunani dan

PIIGS countries also have problems with inflation and

Portugal. Seperti halnya Yunani, negara-negara PIIGS

high unemployment. Under such conditions, if not

tersebut juga memiliki masalah dengan inflasi dan

vigilant then these countries could fall into the same

tingkat pengangguran yang cukup tinggi. Dengan

crisis as Greece. If this happens, it is not impossible

kondisi tersebut, jika tidak waspada maka negara-

that the Eurozone will be infected as a whole, given

negara tersebut dapat terjerumus dalam krisis yang

that the PIIGS countries contribute 37% of the Euro’s

sama dengan Yunani. Jika hal tersebut terjadi, bukan

GDP. This will be quite dangerous to the Asia Pacific

tidak mungkin kawasan euro secara keseluruhan juga

region because the Eurozone has a considerably strong

akan tertular, mengingat negara-negara PIIGS tersebut

relationship with the global economy and finance in

menyumbang 37% PDB euro. Hal ini akan cukup

the Asia Pacific region, including Indonesia.

berbahaya bagi kawasan asia pasifik karena eurozone memiliki keterkaitan yang cukup kuat dengan ekonomi dan keuangan global serta perekonomian di kawasan asia pasifik, termasuk Indonesia.

Transmisi Krisis

Transmission of the Crisis

Secara teori, transmisi krisis dapat terjadi

Theoretically, crisis transmission can occur through

melalui tiga jalur utama yaitu (1) jalur perdagangan;

three main routes, namely: (1) the trade route, (2)

(2) jalur perbankan; dan (3) jalur pasar keuangan.

banking route, and (3) financial market route. From the

Dari ketiga jalur tersebut rambatan melalui pasar

third route, propagation through the financial market

keuangan merupakan jalur penularan yang paling

is the fastest transmission route, while the two other

cepat sementara dua jalur lainnya kemungkinan

routes are possible to be transmitted to Eurozone,

tertular melalui kawasan euro yang memiliki hubungan

which has large trade and financial relationships with

perdagangan dan keuangan yang lebih besar dengan

the global economy, including with the Asia Pacific

perekonomian global termasuk dengan kawasan asia

region.

pasifik.

Transmisi melalui jalur perdagangan

Transmission through Trade Routes

Meskipun memiliki hubungan dagang yang cukup erat

Despite having fairly close trade relations with the

dengan kawasan euro, namun perdagangan antara

Eurozone, trade between Indonesia and Greece


223


Indonesia dengan Yunani relatif kecil dibandingkan

is relatively small compared with the countries of

dengan negara-negara mitra dagang utama eropa

Europe’s major trading partners, such as Germany

seperti Jerman, Inggris dan Perancis. Apalagi jika

and France. This is even more so if compared to

dibandingkan dengan mitra dagang utama lainnya

other major trading partners like Japan and the

seperti Jepang dan Amerika Serikat. Nilai perdagangan

United States. Indonesia-Greece trade value was only

Indonesia dan Yunani hanya sebesar US$198.486,8

US$198,486.8 thousand, or 0.09 percent of total

ribu atau 0,09 persen dari total nilai perdagangan

trade value in 2009. Meanwhile, Indonesia’s trade

pada tahun 2009, sedangkan persentase nilai

value with Germany and France reached 2.2 percent

perdagangan Indonesia dengan Jerman, Inggris

and 1.2 percent, respectively. Those values are still

dan Perancis mencapai masing-masing sebesar 2,2

relatively small if compared to Japan and the United

persen, 1,08 persen dan 1,2 persen dari total nilai

States, which reached 13.3 percent and 8.4 percent.

transaksi perdagangan Indonesia. Nilai tersebut masih

It makes sense that if in 2009, when the crisis hit

relatif kecil jika dibandingkan dengan Jepang dan

the United States and most countries of the world,

Amerika Serikat yang mencapai 13,3 persen dan 8,4

including Japan, that Indonesia’s trade value was also

persen. Sangat masuk akal jika pada tahun 2009

hit. In contrast to the condition of crisis that hit Greece

saat terjadi krisis yang melanda Amerika Serikat dan

in early 2010,

sebagian besar Negara dunia termasuk Jepang nilai

Indonesia’s trade value is relatively unaffected.

perdagangan Indonesia ikut terpukul. Kondisi ini berbeda dengan kondisi krisis yang melanda Yunani di awal tahun 2010, nilai perdagangan Indonesia relatif tidak terpengaruh, bahkan hingga september 2010, neraca perdagangan Indonesia masih surplus. Transmisi melalui jalur perbankan

Transmission Through Banking Routes

Indonesia memiliki hubungan yang relatif erat dan

Indonesia has a relatively close and strong relationship

kuat dengan eurozone namun tidak begitu dengan

with the Eurozone, but not so must with Greece.

Yunani.

Indonesia

Dependence of Indonesian banking with the

terhadap eurozone sebesar 43,6%, sedangkan

Eurozone is 43.6%, while with Greece the Indonesian

dengan Yunani perbankan Indonesia berdasarkan

banking, based on data from the BIS, does not have

data dari BIS tidak memiliki ketergantungan karena

a dependency because of the total foreign claims of

dari total foreign claim Indonesia tidak ada yang

Indonesia, none come from Greece. Among the PIIGS

berasal dari Yunani. Diantara negara-negara PIIGS,

countries, only Italy has a banking relationship with

224

Ketergantungan

perbankan



Trade Transactions (in thousands of US$) Countries

2007

2008

2010 Jan -Juli

2009

Japan

30,159,470.70

42,871,871.40

28,418,459.20

23,295,803.00

United States

16,401,404.10

20,916,939.20

17,933,955.60

13,362,705.00

Germany

4,298,035.6

5,533,952.7

4,700,197.3

3,236,280.00

UK

2,108,149.8

2,614,438.8

2,303,988.7

1,554,673.0

France

2,246,597.9

2,628,242.7

2,503,313.6

1,343,815.0

Greece

262,842.5

242,302.3

198,486.8

130,478.0

188,574,300.0

266,217,700.0

213,339,300.0

208,078,500.0

World Countries

2007

Japan United States Germany UK France Greece World  

2008

2010

2009

Jan-Jul

15.99

16.10

13.32

11.20

8.70 2.28 1.12 1.19 0.14 100.00

7.86 2.08 0.98 0.99 0.09 100.00

8.41 2.20 1.08 1.17 0.09 100.00

6.42 1.56 0.75 0.65 0.06 100.00

Source : Ministry of Trade

hanya Italia yang memiliki hubungan perbankan

Indonesia, although its value is very small. Of the total

dengan Indonesia meskipun nilainya sangat kecil.

foreign claims of Indonesia, only 1.6% comes from

Dari total foreign claim Indonesia, hanya 1,6% yang

Italy. Indonesian banking dependence is sufficiently

berasal dari Italia. Ketergantungan perbankan

high on the United States and Japan, respectively

Indonesia yang cukup tinggi selain terhadap eurozone

reaching 15.2% and 13.6%, in addition to such

adalah Amerika Serikat dan Jepang yang masing-

dependence on the Eurozone. Therefore, if the United

masing mencapai 15,2% dan 13,6%. Oleh sebab itu,

States and Japan are in a crisis, as happened in 2008-

apabila Amerika Serikat dan Jepang mengalami krisis

2009, it is reasonable for Indonesia to also feel its

seperti yang terjadi pada tahun 2008-2009 maka

impact. Meanwhile, the Greek crisis had a much less

cukup masuk akal apabila Indonesia juga merasakan

pronounced effect because of no direct relationship

pengaruhnya. Sementara krisis Yunani tidak begitu

between Indonesian banking and Greece. The Greek

terasa pengaruhnya karena tidak ada keterkaitan

crisis will only have impact if the crisis is not tackled


225


langsung antara perbankan Indonesia dengan

immediately and spreads in the Eurozone.

Yunani. Krisis Yunani baru akan terasa pengaruhnya apabila krisis tersebut tidak segera ditanggulangi dan menyebar di eurozone.

Transmisi melalui pasar keuangan

Transmission Through Financial Markets

Di pasar keuangan, yang merupakan jalur penularan

In the financial market, which is the fastest route

krisis paling cepat, sentimen negatif krisis Yunani

of the crisis transmission, the negative sentiment of

tidak terlalu mempengaruhi Indonesia. Berdasarkan

Greek crisis has not affected Indonesia very much.

perkembangan terkini, Indeks saham Indonesia

Based on the latest developments, the Indonesian

(IHSG), Yield surat utang Pemerintah maupun CDS

stock index (CSPI), Yield of Government securities,

Obligasi 10 tahun Pemerintah masih dalam kondisi

and the CDS 10-years government bonds are still in a

stabil. IHSG bergerak stabil pada kisaran 2.500 an

stable condition. The CSPI remains stable in the 2,500

bahkan telah menguat hingga level di atas 3.000 poin.

range and has even strengthened to a level above

Demikian juga dengan Yield SUN 10 tahun yang terus

3,000 points. Likewise, the Yield of 10-year SUN

membaik pada posisi di bawah 8 persen atau turun

continuously improves its position below 8 percent or

lebih dari 17 persen dari posisi akhir tahun 2009. CDS

decreases by more than 17 percent from the position

obligasi Pemerintah 10 tahun juga semakin membaik

at the end of 2009. The CDS 10-year government

dan mencapai 208,7 bps atau turun lebih dari 5

bonds are also getting better and reaching 208.7 bps

persen dari posisi akhir tahun 2009. Kondisi tersebut

or decreasing more than 5 percent from their position

berbeda dengan kondisi Yunani yang sejak awal tahun

at the end of 2009. Such a condition differs from the

2010 terus mengalami pemburukan. CDS obligasi

Greek condition, which has been worsening since the

Pemerintah 10 tahun meningkat hampir 200 persen.

beginning of 2010. The CDS 10-year government

Kondisi tersebut telah mempengaruhi biaya dana

bonds increased almost 200 percent. That condition

untuk meningkatkan utang baru dan meningkatkan

has affected the funding cost by increasing new debts

risiko refinancing utang.

and increased the debt refinancing risk.

Dampak Krisis Yunani terhadap APBN

Impacts of the Greece Crisis on the Indonesian Budget

Krisis fiskal yang mengancam beberapa negara

The fiscal crisis in Europe, particularly in Greece,

Eropa (Yunani, Portugal, Italia dan Spanyol), tidak

that threatens some European countries (Greece,

226



Consolidated Foreign Claims of Reporting Banks, End December 2009 (value in millions of US$) Countries EU

Total Foreign Claims

European Banks

Germany

France

16,021,597 10,403,344 2,059,423 2,300,816

Portugal Ireland

Italy

Greece

Spain

Japan

USA

110,957 433,562 652,440 60,752 734,359 797,293 1,236,500

Germany

2,102,261

1,293,596

-

292,944

4,618

Portugal

285,766

240,639

47,377

44,739

-

5,431

6,740

105

86,083

4,224

4,955

Ireland

871,802

638,294

183,757

804

21,516

-

18,357

804

15,664

30,188

58,553

1,414,358

1,029,381

189,675

511,449

5,203

46,258

-

710

46,786

53,085

53,794

236,211

188,780

45,003

75,172

9,746

8,464

6,924

-

1,273

6,389

16,647

Spain

1,150,578

856,107

237,983

219,636

28,075

30,225

31,101

434

-

27,986

52,696

Asia Pacific

1,407,891

684,941

97,848

108,078

515

3,447

16,370

2,997

5,371 142,148

293,997

298,804

124,677

20,830

15,359

-

-

2,378

14

3,685

37,092

58,258

75,831

33,068

6,730

3,402

1

-

1,239

-

62

11,520

10,321

Italy Greece

- China - Indonesia Countries EU

Total Foreign Claims

European Banks

Germany

France

36,351 274,883

Portugal Ireland

Italy

5,908

Greece

51,020 148,707

Spain

Japan

146,919

USA

16,021,597

64.9

12.9

14.4

0.7

2.7

4.1

0.4

4.6

5.0

7.7

Germany

2,102,261

61.5

-

13.9

0.2

1.7

13.1

0.3

2.4

7.1

7.0

Portugal

285,766

84.2

16.6

15.7

-

1.9

2.4

0.0

30.1

1.5

1.7

Ireland

871,802

73.2

21.1

0.1

2.5

-

2.1

0.1

1.8

3.5

6.7

1,414,358

72.8

13.4

36.2

0.4

3.3

-

0.1

3.3

3.8

3.8

236,211

79.9

19.1

31.8

4.1

3.6

2.9

-

0.5

2.7

7.0

Spain

1,150,578

74.4

20.7

19.1

2.4

2.6

2.7

0.0

-

2.4

4.6

Asia Pacific

1,407,891

48.7

6.9

7.7

0.0

0.2

1.2

0.2

0.4

10.1

20.9

298,804

41.7

7.0

5.1

-

-

0.8

0.0

1.2

12.4

19.5

75,831

43.6

8.9

4.5

0.0

-

1.6

-

0.1

15.2

13.6

Italy Greece

- China - Indonesia

source : Bank for International Settlement


227


berdampak secara langsung bagi sustainibilitas dan

Portugal, Italy and Spain), did not directly affect the

kinerja perekonomian Indonesia. Hal ini disebabkan

sustainability and performance of the Indonesian

peran langsung dari negara-negara tersebut terhadap

economy. This is due to the relatively minor direct role

perekonomian Indonesia relatif kecil. Peran total

played by these countries in the Indonesian economy.

ekspor Indonesia pada keempat negara tersebut dari

The role of Indonesia’s total exports in the four

tahun 2005 sampai 2009 rata-rata hanya sebesar

countries from 2005 to 2009 averaged only 3.02%.

3,02%. Dengan demikian gejolak di negara-negara

Thus, turmoil in these countries will not largely affect

tersebut tidak akan berdampak besar bagi kinerja

the performance of Indonesia’s total exports. Similarly,

total ekspor Indonesia. Demikian juga dilihat dari

investing activities (Foreign Direct Investment/FDI) from

kegiatan investasi (Foreign Direct Investment/FDI)

the four countries is relatively small in Indonesia. The

dari keempat negara tersebut yang relatif kecil di

average total investment portion of the four countries

Indonesia. Rata-rata total porsi investasi keempat

is less than 1 percent of total investment. Particularly

negara tersebut kurang dari 1 persen terhadap total

for Greece, from the trade side, the value of trade

investasi. Khusus untuk Yunani, dari sisi perdagangan,

between Indonesia and Greece only amounted to

nilai perdagangan Indonesia dan Yunani pada

US$198,486.8 thousand, or 0.09 percent of total trade

tahun 2009 hanya sebesar US$198.486,8 ribu atau

value in 2009. Meanwhile, from the banking channel

0,09 persen dari total nilai transaksi perdagangan

side, based on data from BIS Indonesia, there is no

sementara untuk periode Januari-Juli 2010 mencapai

dependence on Greece, because from the Indonesian

US$130,478,0 ribu atau 0,06 persen dari total nilai

total foreign claims, none came from Greece. From

transaksi perdagangan sedangkan dari sisi jalur

the above data, it can be concluded that the direct

perbankan, berdasarkan data dari BIS Indonesia tidak

role played by the PIIGS countries, particularly Greece,

memiliki ketergantungan terhadap Yunani karena dari

is relatively small for the Indonesian economy, so

total foreign claim Indonesia tidak ada yang berasal

that there is no impact on the sustainability and

dari Yunani. Dari data-data diatas dapat disimpulkan

performance of the Indonesian economy. Thus, its

bahwa peran langsung negara-negara PIIGS khususnya

impact on the Indonesian Budget is also very minimal.

Yunani relatif kecil terhadap perekonomian Indonesia

However, the Government will continue to monitor

sehingga tidak berdampak bagi kesinambungan dan

developments in these countries. In the event of the

kinerja perekonomian Indonesia dengan demikian

spread of the crisis to other countries, particularly

dampaknya terhadap APBN juga sangat minim.

to the large countries of Europe, there will certainly

Namun demikian, Pemerintah akan terus memantau

be an impact on the global and domestic economy.

perkembangan yang terjadi pada negara-negara

In this case, global cooperation as well as domestic

tersebut. Apabila terjadi perluasan krisis ke negara-

development strategies will be prepared to mitigate

228



negara lainnya terutama negara-negara besar Eropa,

any negative impacts on the domestic economy which

tentu akan berdampak pada perekonomian global

may occur.

dan domestik. Dalam hal ini, kerja sama global dan juga strategi pembangunan domestik akan disiapkan untuk memitigasi dampak negatif pada ekonomi domestik yang mungkin terjadi Dari sisi fiscal kondisi fiskal Indonesia saat ini masih

Indonesia’s fiscal condition is presently being

terjaga dan pondasi makro ekonomi masih kuat meski

maintained, and the macro-economic foundation is

dampak krisis di Eropa khususnya Yunani tetap harus

still strong, although the impact of the crisis in Europe,

diwaspadai. Kredibilitas Pemerintah, kesinambungan

particularly in Greece, calls for caution. Government

fiskal yang terjaga dan konsolidasi fiskal yang realistis

credibility, maintaining fiscal sustainability, and realistic

akan menjadi faktor penting dalam meredam

fiscal consolidation will be important factors in reducing

transmisi gejolak di pasar keuangan yang merupakan

the transmission turmoil in the financial market, which

jalur penularan krisis paling cepat. Sampai dengan

is the fastest route for crisis transmission. In the first

triwulan III 2010, sumber penerimaan APBN masih

semester of 2010, the Indonesian Budget revenue

cukup bagus di mana realisasi penerimaan perpajakan

sources are still quite good, in which the realization

mencapai Rp689.376,6 miliar (14,6%PDB) atau 68,48

of tax revenue reached approximately 45.4 percent

persen APBN-P 2010. Jumlah ini lebih tinggi dari

of the 2010 Indonesian Revised Budget, or higher

realisasi penerimaan perpajakan tahun sebelumnya

than the realized tax revenue of the previous year,

yang hanya mencapai 66,3 persen. Selain itu, realisasi

which was 44.3 percent. In addition to this, financing

pembiayaan juga telah mencapai 57,2 persen dari

also reached 40.9 percent of the target of the 2010

target APBN-P 2010 dengan kelebihan pembiayaan

Indonesian Revised Budget, with surplus financing

sebesar Rp131,9 triliun. Asumsi Dasar ekonomi

amounting to Rp102.6 trillion. The Basic Macro-

makro APBN yang menjadi dasar perhitungan APBN

Economic Assumptions underlying the calculation of

sampai saat ini masih bergerak pada kisaran yang

the budget are until now still fluctuating within a safe

aman. Ekonomi Indonesia tumbuh 5,8 persen dalam

range. The Indonesian economy grew 5.9 percent

triwulan III 2010, dengan inflasi 5,8 persen dan Suku

in the first semester of 2010, with inflation at 5.05

bunga SBI 3 bulan rata-rata mencapai 6,6 persen.

percent and the 3-monthly SBI interest rates reaching

Sementara nilai tukar rata-rata Rp9.128/US$ dengan

6.6 percent. Meanwhile, the average exchange rate

indikasi terus menguat. Pemulihan ekonomi global

is Rp9,193/US$, with indications it will continue to

telah mendorong meningkatnya permintaan minyak

strengthen. The global economic recovery has led to

dunia sehingga ICP juga mengalami peningkatan

the increase of world oil demand, so that the world oil


229


hingga mencapai rata-rata US$77,1/barel dengan

price and the ICP increased to an average of US$78.0

lifting minyak rata-rata 951,4 MBOPD (Perkiraan

per barrel, with oil lifting of an average 0.959 MBCD

Desember 2009 – September 2010). Selanjutnya

(December 2009 - May 2010). Furthermore, in order to

untuk mengantisipasi krisis ke depan, Pemerintah

anticipate future crises, the Government has prepared

telah menyiapkan dana cadangan risiko fiskal yang

a fiscal risk reserve fund that can be used if there is

dapat digunakan apabila terjadi perubahan asumsi

a change of macro-economic assumptions underlying

ekonomi makro yang menjadi dasar perhitungan

the Indonesian Budget calculation.

APBN.

Financial Indicators of the Indonesian Government 2007

2008

2009

Indonesian Revised Budget 2010

s.d Triwulan I II

-1,3

-0,1

-2,4

-2,1

1,2

Primary Balance (%PDB)

0.8

1,7

0,1

-0,4

2,6

Revenue(%PDB)

17,9

19,8

15,1

15,9

14,6

Expenditure(%PDB)

19,1

19,9

16,7

18,0

13,4

Government Debts (% PDB)

35,0

33,0

28,0

27,8

35,0*

Indicator Fiscal Surplus/(Deficit) (%PDB)

Source: Ministry of Finance Keterangan : *berdasarkan angka sangat-sangat sementara realisasi utang pemerintah s.d 30 September 2010

Penutup

Closing Remarks

Berbagai krisis yang menerpa Indonesia, telah

The various crises that have hit Indonesia have

menyadarkan kita betapa pentingnya menjaga

made us aware of the importance of maintaining

kesinambungan

fiskal

fiscal sustainability. Insecure fiscal sustainability will

yang tidak terjamin akan menjadi ancaman bagi

be a threat to macroeconomic improvement. Fiscal

perbaikan makroekonomi. Kesinambungan fiskal

sustainability highly depends on the Government’s

sangat bergantung pada kemampuan Pemerintah

ability to obtain tax revenue sources through economic

untuk memperoleh sumber penerimaan pajak melaui

growth and budget requirement efficiency. The

pertumbuhan ekonomi, dan efisiensi kebutuhan

unsecured fiscal sustainability will increase the country

anggaran, Tidak terjaminnya kesinambungan fiskal

risk, which in turn will increase the risks and the

akan meningkatkan country risk yang pada gilirannya

interest rate, thus inhibiting the entry of investments.

akan meningkatkan risiko serta tingkat bunga sehingga

Fiscal sustainability and Government credibility which

230

fiskal.

Kesinambungan



menghambat masuknya investasi. Kesinambungan

is accompanied with a realistic fiscal consolidation

fiskal dan kredibilitas Pemerintah yang disertai

policy is an important factor in reducing turmoil and

dengan kebijakan konsolidasi fiskal yang realistis

transmission in the financial markets. The impacts of a

merupakan faktor penting dalam meredam gejolak

crisis can also be minimized with prompt international

dan rambatan di pasar keuangan. Dampak krisis juga

responses, as occurred in the Greek crisis.

dapat diminimalisir dengan respon internasional yang cepat sebagaimana yang terjadi dalam krisis Yunani.

Learning from the current world economic crisis

Belajar dari krisis ekonomi dunia saat ini dan krisis

and Indonesia’s economic crisis in 1997-1998, the

ekonomi

maka

Indonesian economy should be built continuously

perekonomian Indonesia harus terus dibangun

by relying on domestic sources of growth and on a

dengan bertumpu pada sumber-sumber pertumbuhan

territorial basis. Globalization must be able to be

domestik dan berbasis kewilayahan. Globalisasi harus

utilized and managed so as not to be a threatening

dapat dimanfaatkan dan dikelola sehingga tidak

factor or risk to the economic prosperity of Indonesia.

menjadi faktor ancaman dan risiko bagi kesejahteraan

For that purpose, we need to improve the quality of

ekonomi Indonesia. Untuk itu, kita perlu memperbaiki

policies, strengthen the bureaucratic institutions and

kualitas kebijakan, memperkuat institusi birokrasi dan

be able to anticipate changes that may occur through

mampu mengantisipasi perubahan yang mungkin

flexible policies and instruments.

Indonesia

tahun

1997–1998,

terjadi dengan fleksibilitas kebijakan dan instrumen. Saat ini, meskipun kondisi perekonomian global

Nowadays, even though the global economic and

dan Eurozone sudah mulai membaik, namun untuk

Eurozone conditions have begun to improve, in

mengembalikan kondisi ekonomi global kepada

order to restore the global economic condition to the

kondisi sebelum krisis perlu dilakukan recovery

condition before the crisis, a solid recovery needs to be

yang solid dan perlu implementasi yang kuat atas

conducted and powerful implementation is necessary

4 (empat) pilar yaitu:

(1) melanjutkan reformasi

for 4 (four) pillars, namely: (1) continuing financial

sektor keuangan; (2) Mengurangi risiko fiskal ; (3)

sector reform; (2) Reducing fiscal risks; (3) Improving

Meningkatkan kelancaran aliran kredit dan fungsi

the smooth flow of credit and banking intermediary

intermediary perbankan dan (4) Mengatasi tantangan

functions and (4) Overcoming the challenges of capital

volatilitas aliran modal.

flow volatility.

Daftar Pustaka

Bibliography

Bank Indonesia, Perkembangan Ekonomi, Keuangan

Bank of Indonesia, Perkembangan Ekonomi, Keuangan

dan Kerjasama Internasional Triwulan I 2010.


231


Departemen Keuangan RI, Nota Keuangan dan

dan Kerjasama Internasional Triwulan I 2010.

Rancangan Anggaran Pendapatan dan Belanja Negara

Departemen Keuangan RI, Nota Keuangan dan

Tahun Anggaran 1999/2000.

Rancangan Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 1999/2000.

Pidato Presiden tentang Penyampaian Nota Keuangan

Pidato Presiden tentang Penyampaian Nota Keuangan

dan RAPBN Tahun Anggaran 2011.

dan RAPBN Tahun Anggaran 2011.

Pemerintah RI, Nota Keuangan dan Anggaran


Pendapatan dan Belanja Negara Perubahan Tahun

Pendapatan dan Belanja Negara Perubahan Tahun

Anggaran 2009.

Anggaran 2009.

M. Chatib Basri, CGI, Utang dan Kesinambungan

M. Chatib Basri, CGI, Utang dan Kesinambungan

Fiskal, Kompas 24 Januari 2005.

Fiskal, Kompas 24 Januari 2005.

Pemerintah RI, Mengatasi Dampak Krisis Global

Pemerintah RI, Mengatasi Dampak Krisis Global

Melalui Program Stimulus Fiskal APBN 2009.

Melalui Program Stimulus Fiskal APBN 2009.



Pendapatan dan Belanja Negara Tahun Anggaran

Pendapatan dan Belanja Negara Tahun Anggaran

2010.

2010.

232



235

3,825,649 731,492 2,728,800

02.03 FOREIGN MILITARY ASSISTANCE

02.04 DEFENSE RESEARCH AND DEVELOPMENT

02.90 OTHER DEFENSE

04

570,727,143 180,963,743 24,600

04.02 MANPOWER

04.03 AGRICULTURE, FORESTRY, FISHERY AND MARINE

-

03.03 LEGAL DEVELOPMENT

04.01 TRADE, DEVELOPMENT OF BUSINESS, COOPERATIVE AND SME

-

03.02 DISASTER MANAGEMENT

ECONOMY

-

03.01 POLICE DEPARTMENT

-

12,984,054

02.02 DEFENSE SUPPORT

-

01.90 OTHER GENERAL SERVICES

02.01 STATE DEFENSE

-

01.06 REGIONAL DEVELOPMENT 20,269,995

13,759,905

01.04 BASIC RESEARCH AND DEVELOPMENT OF SCIENCE AND TECHNOLOGY

DEFENCE

-

01.03 GENERAL SERVICE

03 ORDER AND SECURITY

02

70,609,451,524

70,623,211,429

PERSONNEL EXPENPERSONNEL EXDITURES PENDITURES

01.01 EXECUTIVE AND LEGISLATIVE, FINANCIAL AND FISCAL MATTER, AND INTERNATIONAL AFFAIRS

01 GENERAL SERVICE

FUNCTIONS AND SUB-FUNCTIONS


4,610,892,828

1,134,972,129

1,116,873,763

17,830,776,917

2,613,488,297

6,796,196

5,760,788,425

8,381,072,918

19,812,200

20,519,599

37,896,411

166,443,852

8,716,622,200

8,961,294,262

92,754,175

524,220,740

1,032,493,529

70,631,611

29,553,219,528

31,273,319,583

GOODS GOODSEXPENDIEXPENDITURES TURES

1,256,399,425

227,814,733

85,939,428

35,501,444,763

1,798,905,126

341,606,104

4,404,448,136

6,544,959,366

5,630,600

107,898,485

-

7,094,677,190

4,778,450,004

11,986,656,279

565,519,818

540,904,210

467,152,240

445,704,389

5,993,457,305

8,012,737,962

CAPITAL EXPENDIEXPENDICAPITAL TURES TURES

3,248,080,061

7,387,925

191,757,428

3,455,876,974

-

-

-

-

-

-

-

-

-

-

292,056,307

19,000,000

47,000

-

5,741,045

316,844,352

SOCIAL ASSISTSOCIAL ASSISANCESTANCES

DETAILS OF THE LINE MINISTRIES/ AGENCIES BUDGET OF 2010 BY FUNCTIONS AND SUB-FUNCTIONS TOTAL

9,115,396,914

1,370,174,787

1,575,534,362

57,358,825,797

4,412,393,423

348,402,300

10,165,236,561

14,926,032,284

28,171,600

129,149,576

41,722,060

7,261,121,042

13,508,056,258

20,968,220,536

950,330,300

1,084,124,950

1,513,452,674

516,336,000

106,161,869,402

110,226,113,326

TOTAL

in thousands of rupiah

236

THE INDONESIAN BUDGET OVERVIEW 2010 -

06.02 EMPOWERMENT OF RESIDENTIAL COMMUNITY

06.03 PROVISION OF DRINKING WATER

06.90 OTHER HOUSING AND PUBLIC FACILITY

08

-

-

07.90 OTHER HEALTH -

-

07.05 HEALTH RESEARCH AND DEVELOPMENT

08.02 DEVELOPMENT OF YOUTH AND SPORT

-

07.04 POPULATION AND FAMILY PLANNING

08.01 DEVELOPMENT OF TOURISM AND CULTURE

19,793,744

07.03 PUBLIC HEALTH SERVICE

-

1,087,910,527

07.02 INDIVIDUAL HEALTH SERVICE

TOURISM AND CULTURE

-

07.01 MEDICINE AND HEALTH SUPPLIES

1,107,704,271

-

-

05.90 OTHER ENVIRONMENT -

-

05.05 SPATIAL AND LAND

HOUSING AND PUBLIC FACILITY

45,991,000

05.04 NATURAL RESOURCE CONSERVATION

06.01 HOUSING DEVELOPMENT

-

2,339,100

04.90 OTHER ECONOMY -

4,980,041

04.09 TELECOMMUNICATION

05.03 POLLUTION MANAGEMENT

-

04.08 TRANSPORTATION

05.01 WASTE MANAGEMENT

197,741,159

04.07 INDUSTRY AND CONSTRUCTION

45,991,000

165,200,000

04.06 MINING

ENVIRONMENT

19,478,500

04.05 FUEL AND ENERGY

07 HEALTH

06

05

-

PERSONNEL EXPENDITURES

04.04 IRRIGATION


6,460,000

779,726,394

1,285,050,320

1,134,057,397

126,571,669

690,458,937

1,209,366,733

4,075,844,396

1,223,688,894

8,459,988,026

2,818,034,959

506,346,489

1,070,602,067

334,664,851

4,729,648,366

171,645,884

1,630,567,380

1,953,004,410

147,989,886

43,282,040

3,946,489,600

267,454,893

2,055,237,957

4,209,321,754

1,252,827,563

1,696,959,041

299,017,622

1,187,219,367

GOODS EXPENDITURES

-

79,475,225

88,521,836

320,624,511

33,700,171

1,467,563

473,453,675

1,835,470,627

155,206,642

2,819,923,189

718,444,632

2,498,299,211

409,653,755

1,065,373,573

4,691,771,171

29,908,949

652,433,171

2,740,930,253

6,954,970

460,087,960

3,890,315,303

2,942,668

285,108,514

24,976,873,139

167,807,332

698,936,255

3,470,534,814

4,329,088,455

CAPITAL EXPENDITURES

-

14,160,000

42,493,921

1,777,640

-

-

1,609,084,081

4,003,352,715

-

5,614,214,436

9,477,598,799

261,408,000

1,746,198,500

-

11,485,205,299

-

-

6,432,500

-

-

6,432,500

-

2,651,560

-

6,000,000

-

-

-

SOCIAL ASSISTANCES

6,460,000

873,361,619

1,416,066,077

1,456,459,548

160,271,840

691,926,500

3,311,698,233

11,002,578,265

1,378,895,536

18,001,829,922

13,014,078,390

3,266,053,700

3,226,454,322

1,400,038,424

20,906,624,836

201,554,833

2,283,000,551

4,746,358,163

154,944,856

503,370,000

7,889,228,403

272,736,661

2,347,978,072

29,186,194,893

1,624,376,054

2,561,095,296

3,789,030,936

5,516,307,822

TOTAL


237

-

11.05 WOMEN EMPOWERMENT

11.06 SOCIAL GUIDANCE AND COUNSELING

11.08 SOCIAL ASSISTANCE AND SECURITY

11.09 SOCIAL PROTECTION RESEARCH AND DEVELOPMENT

90,029,992,741

-

-

11.90 OTHER SOCIAL PROTECTION

-

SOCIAL PROTECTION

11.04 SOCIAL PROTECTION AND SERVICE FOR CHILDREN AND FAMILY

-

11,074,888,276

10.07 ASSISTANCE SERVICE TO EDUCATION 19,006,980

6,435,587,619

10.06 HIGHER EDUCATION

10.10 DEVELOPMENT OF YOUTH AND SPORT

216,800

10.05 SERVICE EDUCATION

10.09 EDUCATION RESEARCH AND DEVELOPMENT

37,787,621

10.04 NON-FORMAL AND INFORMAL EDUCATION

-

69,078,281

10.03 SECONDARY EDUCATION

10.08 RELIGIOUS EDUCATION

25,523,326

10.02 ELEMENTARY EDUCATION

-

09.90 OTHER RELIGIOUS SERVICE -

-

09.03 RELIGION RESEARCH AND DEVELOPMENT

10.01 EARLY AGE EDUCATION

-

09.02 RELIGIOUS LIFE HARMONY

17,662,088,903

-

EDUCATION

-

RELIGION


09.01 ENHANCEMENT OF RELIGIOUS LIFE

-

08.05 DEVELOPMENT OF SUPERIOR SPORTS

TOTAL

11

10

09

-

08.03 DEVELOPMENT OF PUBLISHING AND BROADCASTING


106,652,384,891

103,658,843

72,937,144

459,918,901

224,539,799

81,536,651

281,887,307

1,224,478,645

760,574,513

439,489,009

305,527,386

3,930,011,364

10,243,548,644

175,407,044

369,709,816

1,041,902,183

2,431,716,586

317,542,017

20,015,428,562

1,857,000

30,209,062

16,502,488

496,269,142

544,837,692

380,427,279

118,436,647

GOODS EXPENDITURES

82,175,538,394

12,067,870

7,901,980

47,747,050

26,755,362

339,607

1,369,762

96,181,631

233,214,787

3,627,282

16,132,531

241,790,854

6,683,237,421

15,760,556

41,458,986

408,111,678

773,365,376

618,500

8,417,317,971

100,000

1,644,638

4,769,652

119,194,633

125,708,923

187,721

8,858,890


61,291,246,363

21,301,000

504,000

1,320,288,149

307,812,939

10,690,750

475,399,872

2,135,996,710

-

135,433,509

218,068,816

2,462,871,150

1,371,889,512

1,068,500

606,954,603

4,046,807,621

28,336,516,692

812,042,683

37,991,653,086

37,650,000

1,180,000

9,227,860

194,471,225

242,529,085

-

28,333,921

SOCIAL ASSISTANCES

340,149,162,389

137,027,713

81,343,124

1,827,954,100

559,108,100

92,567,008

758,656,941

3,456,656,986

993,789,300

597,556,780

539,728,733

17,709,561,644

24,734,263,196

192,452,900

1,055,911,026

5,565,899,763

31,567,121,980

1,130,203,200

84,086,488,522

39,607,000

33,033,700

30,500,000

809,935,000

913,075,700

380,615,000

155,629,458

TOTAL

238


MINISTRY OF DEFENCE

MINISTRY OF LAW AND HUMAN RIGHTS

MINISTRY OF FINANCE

MINISTRY OF AGRICULTURE

MINISTRY OF INDUSTRY

MINISTRY OF ENERGY AND NATURAL RESOURCES

MINISTRY OF TRANSPORTATION

MINISTRY OF NATIONAL EDUCATION

MINISTRY OF HEALTH

MINISTRY OF RELIGIOUS AFFAIRS

MINITRY OF LABOR AND TRANSMIGRATION

MINISTRY OF SOCIAL AFFAIRS

MINISTRY OF FORESTRY

MINISTRY OF MARITIME AFFAIRS AND FISHERIES

MINISTRY OF PUBLIC WORKS

012

013

015

018

019

020

022

023

024

025

026

027

029

032

033

STATE SECRETARY

007

MINISTRY OF HOME AFFAIRS

ATTORNEY GENERAL’S OFFICE

006

MINISTRY OF FOREIGN AFFAIRS

SUPREME COURT

005

011

SUPREME AUDIT AGENCY

004

010


002

BUDGET SECTIONS

PEOPLE’S REPRESENTATIVES COUNCIL

001

BUDGET SECTIONS

TURES

992,582,257

370,749,400

721,639,155

191,450,000

253,692,413

12,473,190,049

2,998,298,000

6,708,423,802

1,280,175,850

347,904,221

273,233,186

935,510,929

7,771,967,742

1,752,032,230

20,829,542,483

2,615,235,000

274,885,000

362,162,283

1,000,756,300

3,755,265,246

674,261,438

479,109,800

6,449,453,034

1,949,663,297

2,300,470,511

1,189,876,491

2,006,577,280

5,657,440,930

8,912,511,005

13,246,619,699

3,125,454,481

2,976,137,815

1,272,788,229

3,395,702,349

5,113,157,798

2,225,224,088

9,594,235,774

2,633,463,004

2,387,257,215

1,196,311,050

1,077,802,873

732,802,984

797,581,948

1,138,410,468

148,273,743

DITURES

18,826,187

GOODS EXPENDITURES GOODS EXPENDI-

PERSONNEL EXPENDITURES PERSONNEL EXPEN-

24,846,974,279

811,948,251

323,164,434

127,262,721

589,360,139

2,212,380,533

3,702,381,536

3,973,621,476

11,428,205,558

4,473,412,015

119,095,306

509,672,567

2,397,323,834

632,448,173

11,886,362,004

312,976,700

1,254,274,807

241,270,206

455,987,077

731,880,000

556,130,128

332,103,986

TURES

3,252,960

CAPITAL EXPENDITURES CAPITAL EXPENDI-

TANCES

2,507,499,000

58,479,250

3,170,000

2,119,117,107

10,668,975

6,895,706,005

5,776,395,292

31,258,514,358

-

-

-

3,197,163,263

-

-

-

-

8,608,382,672

1,462,475

-

-

-

-

-

SOCIAL ASSISTANCES SOCIAL ASSIS-

DETAILS OF THE LINE MINISTRIES/ AGENCIES BUDGET OF 2010 BY BUDGET SECTIONS

TOTAL

34,796,508,570

3,190,840,198

3,348,444,100

3,627,706,319

2,860,298,807

27,238,717,517

21,389,585,833

55,187,179,335

15,833,835,889

7,797,454,051

1,665,116,721

8,038,049,108

15,282,449,374

4,609,704,491

42,310,140,261

5,561,674,704

12,524,799,694

1,801,206,014

2,534,546,250

5,219,948,230

2,027,973,514

1,949,624,254

170,352,890

TOTAL



239

NATIONAL DEFENCE AGENCY

CAPITAL INVESTMENT COORDINATING AGENCY

NATIONAL NARCOTICS AGENCY

STATE MINISTRY FOR ACCELERATION OF DEVELOPMENT IN BACKWARDS REGIONS

065

066

067

CENTRAL BUREAU OF STATISTICS

054

NATIONAL AGENCY OF FOOD AND DRUG CONTROL

NATIONAL DEFENCE BOARD

052

064

STATE CODES AGENCY

051

063

STATE INTELLIGENCE AGENCY

050

INDONESIAN NATIONAL POLICE

STATE MINISTRY FOR ADMINISTRATIVE REFORM

048

MINISTRY OF COMMUNICATION AND INFORMATION

STATE MINISTRY FOR WOMEN’S EMPOWERMENT

047

060

STATE MINSTRY COOPERATIVES AND SMALL AND MEDIUM ENTERPRISES

044

059

STATE MINISTRY FOR ENVIRONMENTAL PROTECTION

043

NATIONAL LIBRARY

STATE MINISTRY FOR RESEARCH AND TECHNOLOGY

042

057

STATE MINISTRY FOR STATE OWNED ENTERPRISES

041

NATIONAL LAND AFFAIRS AGENCY

MINISTRY OF CULTURE AND TOURISM

040

056

COORDINATING MINISTRY OF PEOPLE’S WELFARE

036

MINISTRY OF NATIONAL DEVELOPMENT PLANNING/ BAPPENAS

COORDINATING MINISTRY FOR THE ECONOMY

035

055

COORDINATING MINISTRY FOR LEGAL, POLITICAL, AND SECURITY AFFAIRS

034

BUDGET SECTIONS

7,081,609

11,730,000

32,996,747

23,098,080

156,502,626

17,690,961,564

173,760,867

32,814,200

986,411,106

42,814,190

611,376,800

6,232,590

38,724,097

65,252,520

18,040,441

11,647,949

51,118,900

42,208,871

29,121,137

19,000,000

240,714,084

14,511,895

10,000,000

19,604,571


351,403,031

203,879,935

296,906,119

84,858,197

316,333,887

5,817,047,933

2,310,848,324

248,885,031

1,520,455,245

501,845,987

4,090,307,926

21,134,030

68,095,574

729,520,125

103,184,163

119,555,211

478,841,152

348,725,903

274,411,787

86,065,926

1,055,948,400

78,754,441

96,985,492

127,583,883

GOODS EXPENDITURES

165,495,276

131,261,615

35,064,844

97,570,637

154,892,917

3,686,943,614

296,379,321

61,854,662

437,751,695

13,651,393

347,363,494

2,802,590

393,009,768

191,093,375

2,526,487

2,301,346

18,188,165

13,441,144

331,981,145

9,137,184

305,742,095

7,901,980

4,417,931

61,659,096


403,183,384

-

-

3,020,000

-

-

30,985,481

-

-

-

-

-

-

-

-

-

185,757,428

-

-

-

14,160,000

-

-

-

SOCIAL ASSISTANCES

927,163,300

346,871,550

364,967,710

208,546,914

627,729,430

27,194,953,111

2,811,973,993

343,553,893

2,944,618,046

558,311,570

5,049,048,220

30,169,210

499,829,439

985,866,020

123,751,091

133,504,506

733,905,645

404,375,918

635,514,069

114,203,110

1,616,564,579

101,168,316

111,403,423

208,847,550

TOTAL

240


NATIONAL FAMILY PLANNING COORDINATING BOARD

NATIONAL COMMISION FOR HUMAN RIGHTS

GEOPHYSICAL AND METEREOLOGICAL AGENCY

GENERAL ELECTIONS COMMISSION

STATE CONSTITUTIONAL COURT

INDONESIAN FINANCIAL TRANSACTION REPORTS AND ANALYSIS CENTER

INDONESIAN INSTITUTE OF SCIENCES

NATIONAL ATOMIC ENERGY AGENCY

AGENCY FOR THE ASSESSMENT AND APPLICATION OF TECHNOLOGY

NATIONAL SPACE AND AVIATION AGENCY

NATIONAL COORDINATING AGENCY FOR SURVEYS AND MAPPING

NATIONAL STANDARDIZATION AGENCY

NUCLEAR ENERGY REGULATORY AGENCY

STATE ADMINISTRATION AGENCY

NATIONAL ARCHIVES

NATIONAL CIVIL SERVICE AGENCY

DEVELOPMENT FINANCE COMPTROLLER

MINISTRY OF TRADE

STATE MINISTRY FOR PUBLIC HOUSING

STATE MINISTRY FOR YOUTH AND SPORT AFFAIRS

CORRUPTION ERADICATION COMMISSION

REGIONAL REPRESENTATIVES’ COUNCIL

STATE JUDICIAL COMMISSION

NATIONAL COORDINATION BOARD FOR DISASTER MANAGEMENT

068

074

075

076

077

078

079

080

081

082

083

084

085

086

087

088

089

090

091

092

093

095

100

103

BUDGET SECTIONS

11,033,884

6,283,934

135,656,860

165,996,849

22,252,000

25,500,000

211,732,436

290,503,900

157,074,710

26,039,167

32,944,348

20,476,400

9,378,942

33,720,000

60,160,685

146,986,948

194,956,133

209,279,998

24,104,168

9,614,670

264,019,454

186,071,464

17,082,909

174,458,000


132,874,624

50,939,638

300,049,074

172,817,633

1,282,208,892

368,715,259

926,752,529

334,754,500

112,540,041

55,693,097

122,145,845

34,089,613

51,695,061

133,671,801

136,950,879

309,146,573

158,231,881

261,778,006

49,824,228

147,591,736

594,688,585

352,996,198

38,753,808

1,042,244,236

GOODS EXPENDITURES

59,153,572

1,250,000

33,853,528

87,565,949

249,398,568

336,903,160

88,701,367

16,880,550

168,036,419

22,682,640

40,930,740

2,725,919

523,300

275,612,542

31,919,042

71,872,876

53,610,815

25,123,080

39,984,512

12,290,200

102,753,417

326,111,623

2,249,203

17,300,964


19,000,000

-

-

-

-

173,400,000

6,000,000

-

-

-

-

-

-

-

-

6,000,000

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

222,062,080

58,473,572

469,559,462

426,380,431

1,553,859,460

904,518,419

1,233,186,332

642,138,950

437,651,170

104,414,904

196,020,933

57,291,932

61,597,303

443,004,343

229,030,606

534,006,397

406,798,829

496,181,084

113,912,908

169,496,606

961,461,456

865,179,285

58,085,920

1,234,003,200

TOTAL


241

SIDOARJO MUD DISASTER MANAGEMENT BOARD (BPLS)

AGENCY FOR GOVERNMENT GOODS/SERVICES PROCUREMENT POLICY

NATIONAL SAR AGENCY

COMMISSION FOR THE SUPERVISION OF BUSINESS COMPETITION

105

106

107

108

TOTAL

NATIONAL BOARD FOR PLACING AND PROTECTING THE INDONESIAN WORKERS

104

BUDGET SECTIONS

90,029,992,741

32,812,018

90,719,000

14,230,300

12,444,755

27,840,994


106,652,384,891

45,565,890

133,385,996

87,328,296

150,342,555

205,814,649

GOODS EXPENDITURES

82,175,538,394

3,935,992

341,606,104

8,190,374

1,045,487,977

14,963,497


61,291,246,363

-

-

466,320

7,815,353

4,900,000

SOCIAL ASSISTANCES

340,149,162,389

82,313,900

565,711,100

110,215,290

1,216,090,640

253,519,140

TOTAL

242


004

002

001

STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.17

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.09

01.01.10

01.01.13

01.01.17

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.09

01.01.10

01.01.12

01.01.13

01.01.17

SUPREME AUDIT AGENCY

DEMOCRACY INSTITUTIONAL ENFORCEMENT AND IMPROVEMENT PROGRAM

01.01.01


GOOD GOVERNANCE IMPLEMENTATION PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM

01.01.09

01.01.13


01.01.01

PEOPLE’S CONSULTATIVE COUNCIL

BUDGET PROGRAMS BUDGET SECTIONS SECTIONS AND PROGRAMS

-

-

-

-

674,261,438

674,261,438

-

-

-

479,109,800

-

479,109,800

-

-

18,826,187

-

18,826,187

PERSONNEL PERSONNEL EXPENDITURES TURES

46,205,842

50,586,630

51,662,000

375,901,900

267,310,476

797,581,948

90,035,303

6,650,400

7,184,400

346,434,465

688,105,900

1,138,410,468

149,340

2,728,000

36,241,003

109,155,400

148,273,743

GOODS GOODS EXPENDITURES PENDITURES

547,933,358

2,338,770

1,858,000

4,000,000

-

556,130,128

322,089,697

-

564,000

9,450,289

-

332,103,986

3,152,960

-

-

100,000

3,252,960

CAPITALEXEXCAPITAL PENDITURES PENDITURES

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASASSOCIAL SISTANCES SISTANCES

594,139,200

52,925,400

53,520,000

379,901,900

941,571,914

2,027,973,514

412,125,000

6,650,400

7,748,400

834,994,554

688,105,900

1,949,624,254

3,302,300

2,728,000

55,067,190

109,255,400

170,352,890

TOTAL


DETAILS OF THE LINE MINISTRIES/ AGENCIES OF 2010 BY BUDGET SECTIONS AND PROGRAMS


243

006

005

STATE FINANCIAL ACCOUNTANCY FOUNDING PROGRAM

01.01.22

HUMAN RIGHTS AND LAW ENFORCEMENT PROGRAM QUALITY INCREASE PROGRAM FOR LAW PROFESSION CHILDREN AND GENDER MAINSTREAMING INSTITUTIONAL REINFORCEMENT PROGRAM

03.03.06

03.03.07

11.05.01

GOOD GOVERNANCE IMPLEMENTATION PROGRAM LAW PLANNING PROGRAM HUMAN RIGHTS AND LAW AWARENESS INCREASE PROGRAM LAW ASSISTANCE AND SERVICE INCREASE PROGRAM PERFORMANCE INCREASE PROGRAM OF COURT INSTITUTIONS AND OTHER LAW ENFORCEMENT INSTITUTIONS HUMAN RIGHTS AND LAW ENFORCEMENT PROGRAM QUALITY INCREASE PROGRAM OF LAW PROFESSION

01.01.09

03.03.01

03.03.03

03.03.04

03.03.05

03.03.06

03.03.07

ATTORNEY GENERAL’S OFFICE

LAW ASSISTANCE AND SERVICE INCREASE PROGRAM PERFORMANCE INCREASE PROGRAM OF COURT INSTITUTIONS AND OTHER LAW ENFORCMENT INSTITUTIONS

HUMAN RIGHTS AND LAW AWARENESS INCREASE PROGRAM

03.03.03

03.03.04

LAW ESTABLISHMENT PROGRAM

03.03.02

03.03.05

APPARATUS RESOURCE MANAGEMENT PROGRAM LAW PLANNING PROGRAM

01.01.13

STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM

01.01.10

03.03.01

GOOD GOVERNANCE IMPLEMENTATION PROGRAM

01.01.09

SUPREME COURT

STATE FINANCIAL SECURITY AND REVENUE INCRASE PROGRAM

01.01.20

BUDGET SECTIONS AND PROGRAMS

-

-

-

-

-

-

1,000,756,300

1,000,756,300

-

-

-

-

-

-

-

-

-

-

3,755,265,246

69,107,300

544,425,100

24,407,727

4,000,000

11,000,000

2,000,000

421,862,746

1,077,802,873

500,000

31,000,000

115,819,000

-

42,681,000

1,000,000

2,000,000

5,000,000

7,200,000

15,011,700

512,591,284

732,802,984

3,965,100

3,755,265,246

1,950,000

GOODS EXPENDITURES

-


-

-

455,008,173

-

-

-

978,904

455,987,077

-

-

-

731,880,000

-

-

-

-

-

-

-

731,880,000

-

-


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

69,107,300

544,425,100

479,415,900

4,000,000

11,000,000

2,000,000

1,423,597,950

2,534,546,250

500,000

31,000,000

115,819,000

731,880,000

42,681,000

1,000,000

2,000,000

5,000,000

7,200,000

15,011,700

4,267,856,530

5,219,948,230

3,965,100

1,950,000

TOTAL

244


010

007

STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM GOVERNANCE AND STATE LEADERSHIP IMPLEMENTATION PROGRAM CULTURE PROPERTY MANAGEMENT PROGRAM COMMUNICATION, INFORMATION, AND MASS MEDIA DEVELOPMENT PROGRAM

01.01.17

01.01.19

08.01.02

08.03.01

DEMOCRACY INSTITUTIONAL ENFORCEMENT AND IMPROVEMENT PROGRAM POLITICAL PROCESS IMPROVEMENT PROGRAM NATIONAL UNITY AND ENTITY COMMITMENT INCREASE PROGRAM PEOPLE AND STATE RELATIONSHIP MANAGEMENT PROGRAM GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.01

01.01.03

01.01.06

01.01.07

01.01.09

01.01.10

01.01.12

01.01.17

MINISTRY OF HOME AFFAIRS

APPARATUS RESOURCE MANAGEMENT PROGRAM PUBLIC SERVICE QUALITY INCREASE PROGRAM

ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM

01.01.12

01.01.13


01.01.10

01.01.15

INTERNATIONAL COOPERATION INCREASE PROGRAM

CHILDREN AND GENDER MAINSTREAMING INSTITUTIONAL REINFORCEMENT PROGRAM

01.01.05

STATE SECRETARY

11.05.01


-

-

-

274,885,000

-

-

-

-

274,885,000

-

-

362,162,283

-

-

-

-

-

-

362,162,283

-


-

22,071,700

24,819,900

220,200,443

1,258,100

11,500,000

20,000,000

43,500,000

2,387,257,215

655,680

1,780,542

979,827,611

7,531,759

179,951,570

15,199,300

7,798,188

1,466,400

2,100,000

1,196,311,050

1,000,000

GOODS EXPENDITURES

225,807,700

530,800

-

7,013,801

-

-

-

-

1,254,274,807

3,944,320

3,119,458

9,248,951

159,248,841

55,726,124

-

9,982,512

-

-

241,270,206

-


-

-

-

-

-

-

-

-

8,608,382,672

-

-

1,462,475

-

-

-

-

-

-

1,462,475

-

SOCIAL ASSISTANCES

225,807,700

22,602,500

24,819,900

502,099,244

1,258,100

11,500,000

20,000,000

43,500,000

12,524,799,694

4,600,000

4,900,000

1,352,701,320

166,780,600

235,677,694

15,199,300

17,780,700

1,466,400

2,100,000

1,801,206,014

1,000,000

TOTAL


245

DEVELOPMENT PROGRAM FOR BACKWARD AREAS DEVELOPMENT PROGRAM OF CONSTRUCTION INTERCONNECTION BETWEEN CITIES RURAL EMPOWERMENT INCREASE PROGRAM COMMUNICATION, INFORMATION, AND MASS MEDIA DEVELOPMENT PROGRAM OFFICIAL DUTY TRAINING PROGRAM

06.90.03

06.90.09

08.03.01

10.05.01

DEVELOPMENT PROGRAM FOR FAST GROWING AND STRATEGIC TERRITORIES

06.90.02

06.90.08

TERRITORIAL MANAGEMENT PROGRAM BORDERLAND DEVELOPMENT PROGRAM

05.05.01

LAW ESTABLISHMENT PROGRAM

03.03.02

06.90.01

PUBLIC ORDERLINESS AND SECURITY MAINTENANCE PROGRAM

03.01.05

POST-CONFLICT TERRITORY REHABILITATION PROGRAM

PROGRAM OF REGIONAL GOVERNMENT FINANCIAL CAPACITY INCREASE

01.06.06

01.06.10

PROGRAM OF REGIONAL GOVERNMENT INSTITUTIONAL CAPACITY INCREASE

01.06.05

LOCAL ECONOMIC DEVELOPMENT PROGRAM

PROGRAM OF INCREASING COOPERATIONS BETWEEN REGIONAL GOVERNMENTS

01.06.04

PROGRAM OF INCREASING THE PROFESSIONALISM OF REGIONAL GOVERNMENT APPARATUS

LAW AND REGULATION MANAGEMENT PROGRAM ON DECENTRALIZATION AND REGIONAL AUTONOMY

01.06.02

01.06.07

NEW AUTONOMOUS REGION MANAGEMENT PROGRAM

01.06.01

01.06.08

POPULATION POLICY CONFORMITY PROGRAM POPULATION ADMINISTRATION MANAGEMENT PRGRAM

01.03.01

01.03.02

BUDGET SECTIONS AND PROGRAMS -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-


34,088,700

16,633,170

1,446,292,018

11,814,000

40,941,983

9,970,000

44,632,289

7,230,000

2,803,900

6,919,155

12,000,000

64,619,350

22,228,000

39,129,000

202,294,896

9,160,000

11,980,000

5,989,000

48,474,211

6,707,400

GOODS EXPENDITURES

45,000

1,422,030

60,468,077

186,000

90,157,250

30,000

145,890,911

400,000

45,000

287,945

-

160,000

73,000

4,575,000

271,406,904

40,000

20,000

11,000

445,659,389

45,000


-

-

8,511,398,905

-

96,983,767

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

34,133,700

18,055,200

10,018,159,000

12,000,000

228,083,000

10,000,000

190,523,200

7,630,000

2,848,900

7,207,100

12,000,000

64,779,350

22,301,000

43,704,000

473,701,800

9,200,000

12,000,000

6,000,000

494,133,600

6,752,400

TOTAL

246


012

011

GOOD GOVERNANCE IMPLEMENTATION PROGRAM INTEGRATIVE DEFENCE DEVELOPMENT PROGRAM LAND DEFENCE DEVELOPMENT PROGRAM MARITIME DEFENCE DEVELOPMENT PROGRAM AIR DEFENCE DEVELOPMENT PROGRAM INDONESIAN TERRITORIAL UNITY MAINTENANCE AND SOVEREIGNTY ENFORCEMENT PROGRAM STATE SACRIFICE DEVELOPMENT PROGRAM DEFENCE STRATEGY AND SYSTEM DEVELOPMENT PROGRAM DEFENCE INDUSTRY DEVELOPMENT PROGRAM INTERNATIONAL MILITARY COOPERATION PROGRAM DEFENCE DEVELOPMENT AND RESEARCH PROGRAM INDONESIAN MILITARY DEVOTION PROGRAM HIGHER EDUCATION PROGRAM

01.01.09

02.01.01

02.01.02

02.01.03

02.01.04

02.01.05

02.01.06

02.02.01

02.02.02

02.03.01

02.04.01

02.90.01

10.06.01

MINISTRY OF DEFENCE


01.01.17


01.01.12 APPARATUS RESOURCE MANAGEMENT PROGRAM


01.01.10

QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES

INTERNATIONAL COOPERATION INCREASE PROGRAM

01.01.05

01.01.13

COMMITMENT FIRMNESS PROGRAM FOR WORLD PEACE

01.01.04

01.01.15

INDONESIAN DIPLOMACY OPTIMALIZATION AND FOREIGN POLITICAL FIRMNESS PROGRAM

01.01.02

MINISTRY OF FOREIGN AFFAIRS


-

2,728,800

731,492

3,825,649

-

-

-

-

-

-

12,984,054

-

20,809,272,488

20,829,542,483

-

-

24,925,574

-

4,927,634

5,753,524

-

2,579,628,268

2,615,235,000


35,800,000

19,812,200

13,211,284

37,896,411

109,111,600

40,828,142

24,239,824

1,275,278,600

1,290,476,530

1,429,677,079

2,512,321,299

2,184,628,868

620,953,937

9,594,235,774

-

3,101,000

49,498,226

5,200,000

16,498,166

145,035,076

11,380,000

2,402,750,536

2,633,463,004

GOODS EXPENDITURES

-

5,630,600

10,406,800

-

6,705,500,248

386,374,352

22,123,934

45,146,400

1,669,891,370

1,624,717,621

1,118,636,347

297,934,332

-

11,886,362,004

312,976,700

-

-

-

-

-

-

-

312,976,700


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

35,800,000

28,171,600

24,349,576

41,722,060

6,814,611,848

427,202,494

46,363,758

1,320,425,000

2,960,367,900

3,054,394,700

3,643,941,700

2,482,563,200

21,430,226,425

42,310,140,261

312,976,700

3,101,000

74,423,800

5,200,000

21,425,800

150,788,600

11,380,000

4,982,378,804

5,561,674,704

TOTAL


247

015

013

OFFICIAL DUTY TRAINING PROGRAM

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM STATE FINANCIAL SECURITY AND REVENUE INCREASE PROGRAM STATE EXPENDITURE EFFECTIVENESS INCREASE PROGRAM

01.01.09

01.01.10

01.01.13

01.01.17

01.01.20

01.01.21

MINISTRY OF FINANCE


10.05.01

11.05.01

HUMAN RIGHTS AND LAW ENFORCEMENT PROGRAM LAW PROFESSION QUALITY INCREASE PROGRAM

PERFORMANCE INCREASE PROGRAM OF COURT INSTITUTIONS AND OTHER LAW ENFORCEMENT INSTITUTIONS

03.03.05

03.03.06

LAW ASSISTANCE AND SERVICE INCREASE PROGRAM

03.03.04

03.03.07

LAW ESTABLISHMENT PROGRAM HUMAN RIGHTS AND LAW AWARENESS INCREASE PROGRAM

03.03.02

03.03.03

APPARATUS RESOURCE MANAGEMENT PROGRAM LAW PLANNING PROGRAM

01.01.13

03.03.01

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM

01.01.09

01.01.10

MINISTRY OF LAW AND HUMAN RIGHTS


1,797,228

-

-

-

-

7,763,714,678

7,771,967,742

-

-

-

-

-

-

-

-

-

-

-

1,610,687,718

1,752,032,230


271,836,852

420,122,924

69,852,994

219,428,541

42,201,000

3,704,338,528

5,113,157,798

500,000

8,823,300

36,025,200

760,627,491

174,058,022

432,923,572

30,432,800

54,178,512

6,121,000

19,896,000

15,623,300

686,014,891

2,225,224,088

GOODS EXPENDITURES

240,177,384

1,117,898,775

870,671,450

602,500

-

77,729,680

2,397,323,834

-

247,000

-

18,545,809

442,407,278

142,233,028

-

169,388

-

326,000

8,100

28,511,570

632,448,173


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

513,811,464

1,538,021,699

940,524,444

220,031,041

42,201,000

11,545,782,886

15,282,449,374

500,000

9,070,300

36,025,200

779,173,300

616,465,300

575,156,600

30,432,800

54,347,900

6,121,000

20,222,000

15,631,400

2,325,214,179

4,609,704,491

TOTAL

248


019

018

EFFECTIVENESS INCREASE PROGRAM ON STATE PROPERTY MANAGEMENT HIGHER EDUCATION PROGRAM

01.01.28

10.06.01

POST-ELEMENTARY EDUCATION PROGRAM HIGHER EDUCATION PROGRAM

10.03.01

10.06.01

APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM LAW ESTABLISHMENT PROGRAM SMALL AND MEDIUM INDUSTRIES DEVELOPMENT PROGRAM INDUSTRIAL TECHNOLOGY CAPABILITY INCREASE PROGRAM

01.01.13

01.01.17

03.03.02

04.07.02

04.07.03


01.01.10

MINISTRY OF INDUSTRY

FOOD DEFENCE INCREASE PROGRAM FARMER PROSPERITY INCREASE PROGRAM

04.03.04

AGRIBUSINESS DEVELOPMENT PROGRAM

04.03.03

04.03.08


01.01.09

01.01.10

MINISTRY OF AGRICULTURE

DEBT FINANCING AND MANAGEMENT PROGRAM BUDGET SYSTEM IMPLEMENTATION ENFORCEMENT PROGRAM

FINANCIAL SECTOR AND ECONOMIC STABILITY PROGRAM

01.01.24

01.01.25

FINANCIAL INSTITUTIONAL DEVELOPMENT PROGRAM

01.01.23

01.01.26

STATE FINANCIAL ACCOUNTANCY FOUNDING PROGRAM

01.01.22


122,322,648

15,730,794

-

-

14,348,632

4,803,163

273,233,186

37,128,631

8,726,164

-

13,200

-

-

889,642,934

935,510,929

6,455,836

-

-

-

-

-

-


268,942,566

264,651,621

7,914,000

434,871

84,256,948

15,091,337

1,272,788,229

17,884,544

6,818,484

1,255,743,885

1,433,456,206

291,125,462

31,610,025

359,063,743

3,395,702,349

38,605,456

155,459,870

9,426,433

36,112,723

90,260,866

30,103,165

25,408,446

GOODS EXPENDITURES

41,877,441

32,110,634

86,000

7,727,729

6,704,515

13,500

119,095,306

99,825

-

145,771,179

324,926,714

36,164,141

1,486,975

1,223,733

509,672,567

38,760,608

10,960,630

-

423,665

8,394,922

31,304,220

400,000


-

-

-

-

-

-

-

-

4,299,952

1,772,813,380

1,242,860,909

177,189,022

-

-

3,197,163,263

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

433,142,655

312,493,049

8,000,000

8,162,600

105,310,095

19,908,000

1,665,116,721

55,113,000

19,844,600

3,174,328,444

3,001,257,029

504,478,625

33,097,000

1,249,930,410

8,038,049,108

83,821,900

166,420,500

9,426,433

36,536,388

98,655,788

61,407,385

25,808,446

TOTAL


249

020

POST-ELEMENTARY EDUCATION PROGRAM HIGHER EDUCATION PROGRAM

10.03.01

10.06.01

LAW ESTABLISHMENT PROGRAM QUALITY INCREASE PROGRAM FOR ELECTRICITY MEANS AND FACILITIES QUALITY INCREASE PROGRAM FOR ENERGY MEANS AND FACILITY SERVICES DEVELOPMENT AND CONTROL PROGRAM OF ENERGY TECHNOLOGY AND APPLICATION COMPLIANCE PROGRAM FOR THE RESTRUCTURIZATION AND REFORM OF ENERGY MEANS AND FACILITIES ACCESSIBILITY INCREASE PROGRAM OF REGIONAL GOVERNMENTS, COOPERATIVES, AND THE PUBLIC TO THE ENERGY MEANS AND FACILITY SERVICES COMPLIANCE PROGRAM FOR THE RESTRUCTURIZATION AND REFORM OF ELECTRICITY MEANS AND FACILITIES DEVELOPMENT AND CONTROL PROGRAM OF ELECTRICITY TECHNOLOGY AND APPLICATION FOUNDING PROGRAM FOR COAL AND MINERAL MINING BUSINESSES FOUNDING PROGRAM FOR OIL AND GAS MINING BUSINESS ENVIRONMENT POLLUTION CONTROL PROGRAM

03.03.02

04.05.01

04.05.02

04.05.03

04.05.04

04.05.05

04.05.06

04.05.08

04.06.01

04.06.02

05.03.01

PUBLIC SERVICE QUALITY INCREASE PROGRAM TECHNOLOGY AND SCIENCE DEVELOPMENT AND RESEARCH PROGRAM

01.01.15

APPARATUS RESOURCE MANAGEMENT PROGRAM

01.01.13

01.04.01


01.01.10

MINISTRY OF ENERGY AND NATURAL RESOURCES

INDUSTRIAL STRUCTURE MANAGEMENT PROGRAM

04.07.04


-

80,145,100

85,054,900

-

-

-

-

4,478,500

-

15,000,000

-

5,900,520

43,303,201

52,195,000

8,754,000

347,904,221

32,929,598

23,410,634

59,687,717


910,558

769,470,946

924,298,095

51,535,136

17,590,000

28,265,184

46,297,800

28,022,320

65,417,050

53,740,132

21,241,847

28,151,527

420,663,431

108,584,643

94,691,900

2,976,137,815

25,468,745

11,126,847

594,901,294

GOODS EXPENDITURES

-

73,673,987

625,262,268

6,200,000

-

61,750,816

-

14,539,880

173,960,950

3,214,033,168

-

8,862,536

79,231,492

16,024,000

6,225,500

4,473,412,015

7,896,523

2,667,625

20,011,339


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

910,558

923,290,033

1,634,615,263

57,735,136

17,590,000

90,016,000

46,297,800

47,040,700

239,378,000

3,282,773,300

21,241,847

42,914,583

543,198,124

176,803,643

109,671,400

7,797,454,051

66,294,866

37,205,106

674,600,350

TOTAL

250


022

CAPACITY DEVELOPMENT PROGRAM FOR ENVIRONMENT AND NATURAL RESOURCE MANAGEMENT INFORMATION ACCESS AND QUALITY INCREASE PROGRAM FOR NATURAL RESOURCES AND ENVIRONMENT HIGHER EDUCATION PROGRAM

05.04.03

05.90.01

10.06.01

TRAIN MEANS AND FACILITY REHABILITATION PROGRAM REFORM AND RESTRUCTURIZATION PROGRAM OF TRAIN INSTITUTION RESTRUCTURIZATION PROGRAM OF TRAFFIC MEANS AND INSTITUTION MARITIME TRANSPORTATION DEVELOPMENT PROGRAM

04.08.08

04.08.09

04.08.10

04.08.11

MAINTENANCE AND REHABILITATION PROGRAM FOR TRAFFIC MEANS AND FACILITIES

04.08.05 TRAIN SERVICE ACCESSILIBILITY INCREASE PROGRAM

TRANSPORTATION SERVICE ACCESSIBILITY INCREASE PROGRAM

04.08.04

TRAIN MEANS AND FACILITY DEVELOPMENT AND INCREASE PROGRAM

TRAFFIC MANS AND FACILITY DEVELOPMENT PROGRAM

04.08.03

04.08.06

NAD AND NIAS RECONSTRUCTION AND REHABILITATION PROGRAM

01.90.03

04.08.07

APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.13


01.01.10

01.01.17


01.01.09

MINISTRY OF TRANSPORTATION

NATURAL RESOURCE CONSERVATION AND PROTECTION PROGRAM

05.04.01


-

-

-

-

-

-

-

-

-

-

-

-

-

1,165,967,106

1,280,175,850

7,082,000

312,752,645

29,369,620

6,233,100

-

10,755,080

799,075

750,000

52,989,000

16,701,457

12,379,102

41,215,657

52,992,230

36,384,005

812,642,189

3,125,454,481

104,500,664

27,848,372

167,777,205

45,991,000 -

17,131,005

GOODS EXPENDITURES

-


2,377,791,855

37,105,080

37,647,500

40,718,900

3,452,593,660

135,058,825

31,645,000

68,450,000

375,001,843

170,927,998

37,235,143

146,318,770

2,643,495

20,730,289

11,428,205,558

163,724,336

10,715,360

7,707,722

11,500,000


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

2,690,544,500

66,474,700

43,880,600

40,718,900

3,463,348,740

135,857,900

32,395,000

121,439,000

391,703,300

183,307,100

78,450,800

199,311,000

39,027,500

1,999,339,584

15,833,835,889

275,307,000

38,563,732

221,475,927

28,631,005

TOTAL


251

023

RESTRCUTURIZATION PROGRAM OF AIR TRANSPORTATION REGULATIONS AND INSTITUTION INTER-CITIES TRANSPORTATION DEVELOPMENT PROGRAM TRANSPORTATION DEVELOPMENT AND RESEARCH PROGRAM HIGHER EDUCATION PROGRAM

04.08.19

04.08.20

04.08.21

10.06.01

NINE-YEAR BASIC LEARNING OBLIGATION PROGRAM POST-ELEMENTARY EDUCATION PROGRAM NON-FORMAL EDUCATION PROGRAM

10.04.01

EARLY AGE CHILDREN EDUCATION PROGRAM

10.01.01

10.02.01

TECHNOLOGY AND SCIENCE DEVELOPMENT AND RESEARCH PROGRAM

01.04.01

10.03.01


01.01.13

01.01.17


01.01.10

MINISTRY OF NATIONAL EDUCATION

AIR TRANSPORTATION DEVELOPMENT PROGRAM REHABILITATION AND MAINTENAANCE PROGRAM OF AIR TRANSPORTATION

04.08.17

RESTRUCTURIZATION AND REFORM PROGRAM OF ASDP INSTITUTION

04.08.16

04.08.18

ASDP MEANS AND FACILITY DEVELOPMENT PROGRAM REHABILITATION PROGRAM FOR RIVER, LAKE, AND CROSSOVER PORT FACILITIES

04.08.14

RESTRUCTURIZATION PROGRAM OF MARITIME TRANSPORTATION REGULATIONS AND INSTITUTION

04.08.13

04.08.15

MAINTENANCE AND REHABILITATION PROGRAM OF MARITIME TRANSPORTATION MEANS

04.08.12


37,787,621

17,642,726

25,523,326

-

-

-

-

22,394,568

6,708,423,802

114,208,744

-

-

-

-

-

-

-

-

-

-


357,239,521

752,163,745

1,348,020,727

308,301,117

105,000,000

-

15,000,000

82,326,579

13,246,619,699

314,807,374

14,236,328

57,357,800

248,590,400

-

295,169,274

4,825,600

-

145,218,823

569,285,722

90,000,000

GOODS EXPENDITURES

40,248,386

18,340,368

44,969,833

618,500

-

10,000,000

-

6,912,850

3,973,621,476

693,960,482

42,340,872

12,543,000

139,383,465

241,078,200

2,370,099,026

19,930,000

43,455,200

851,761,577

11,170,378

68,615,000


572,328,798

3,542,315,019

24,402,963,094

776,012,183

-

-

-

189,250

31,258,514,358

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

1,007,604,326

4,330,461,858

25,821,476,980

1,084,931,800

105,000,000

10,000,000

15,000,000

111,823,247

55,187,179,335

1,122,976,600

56,577,200

69,900,800

387,973,865

241,078,200

2,665,268,300

24,755,600

43,455,200

996,980,400

580,456,100

158,615,000

TOTAL

252


024

TEACHER AND EDUCATIONAL EMPLOYEE QUALITY INCREASE PROGRAM LIBRARY FOUNDING AND READING CULTURE DEVELOPMENT PROGRAM EDUCATIONAL SERVICE MANAGEMENT PROGRAM EDUCATIONAL DEVELOPMENT AND RESEARCH PROGRAM CHILDREN AND GENDER MAINSTREAMING INSTITUTIONAL REINFORCEMENT PROGRAM

10.07.01

10.07.02

10.07.03

10.09.01

11.05.01

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM HEALTHY ENVIRONMENT PROGRAM HEALTH SUPPLY AND MEDICINE PROGRAM INDIVIDUAL HEALTH EFFORT PROGRAM PEOPLE EMPOWERMENT AND HEALTH PROMOTION PROGRAM PEOPLE HEALTH EFFORT PROGRAM DISEASE ERADICATION AND PREVENTION PROGRAM PEOPLE NUTRITION IMPROVEMENT PROGRAM HEALTH DEVELOPMENT AND RESEARCH PROGRAM HEALTH RESOURCE PROGRAM HEALTH DEVELOPMENT MANAGEMENT AND POLICY PROGRAM HIGHER EDUCATION PROGRAM

01.01.09

01.01.10

01.01.13

06.02.01

07.01.01

07.02.01

07.03.02

07.03.03

07.03.04

07.03.05

07.05.01

07.90.01

07.90.02

10.06.01

MINISTRY OF HEALTH

HIGHER EDUCATION PROGRAM

10.06.01


-

-

-

-

-

19,793,744

-

-

1,087,910,527

-

-

-

-

1,890,593,729

2,998,298,000

-

19,006,980

144,413,500

-

274,696,270

6,166,958,811


502,104,713

605,908,454

528,148,943

126,571,669

227,832,269

400,578,046

484,611,231

96,345,187

4,075,844,396

959,200,336

276,888,051

57,309,940

50,539,540

520,628,230

8,912,511,005

6,910,600

439,489,009

424,075,499

24,512,825

1,106,126,009

8,277,454,068

GOODS EXPENDITURES

1,002,421,931

159,387,721

161,236,790

33,700,171

1,018,290

388,848,127

83,311,258

276,000

1,835,470,627

752,500

2,904,171

850,000

1,694,160

30,509,790

3,702,381,536

-

3,627,282

14,164,942

487,175

97,779,361

3,736,472,779


85,473,356

-

1,777,640

-

164,345,230

1,800,000

1,442,734,851

204,000

4,003,352,715

-

76,707,500

-

-

-

5,776,395,292

10,650,000

135,433,509

98,814,510

8,000,000

639,975,091

1,071,832,904

SOCIAL ASSISTANCES

1,590,000,000

765,296,175

691,163,373

160,271,840

393,195,789

811,019,917

2,010,657,340

96,825,187

11,002,578,265

959,952,836

356,499,722

58,159,940

52,233,700

2,441,731,749

21,389,585,833

17,560,600

597,556,780

681,468,451

33,000,000

2,118,576,731

19,252,718,562

TOTAL


253

025 GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM PUBLIC SERVICE QUALITY INCREASE PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM YOUTH PARTICIPATION INCREASE AND FOUNDING PROGRAM RELIGIOUS LIVING SERVICE INCREASE PROGRAM PROGRAM OF INCREASING THE UNDERSTANDING, COMPREHENSION, PRACTICE, AND DEVELOPMENT OF RELIGIOUS VALUES PROGRAM OF INCREASING THE HARMONY BETWEEN RELIGIONS RELIGION DEVELOPMENT AND RESEARCH PROGRAM DEVELOPMENT PROGRAM OF RELIGIOUS EDUCATIONAL INSTITUTIONS AND RELIGIOUS SOCIAL AGENCIES EARLY AGE CHILDREN EDUCATIONAL PROGRAM LEARNING OBLIGATION PROGRAM OF NINE-YEAR BASIC EDUCATION POST-ELEMENTARY EDUCATIONAL PROGRAM NON-FORMAL EDUCATIONAL PROGRAM HIGHER EDUCATION PROGRAM TEACHER AND EDUCATIONAL EMPLOYEE QUALITY INCREASE PROGRAM EDUCATIONAL SERVICE MANAGEMENT PROGRAM RELIGIOUS EDUCATION INCREASE PROGRAM

01.01.09

01.01.10

01.01.12

01.01.13

01.01.15

01.01.17

08.02.02

09.01.01

09.01.02

09.02.01

09.03.01

09.90.01

10.01.01

10.02.01

10.03.01

10.04.01

10.06.01

10.07.01

10.07.03

10.08.01

MINISTRY OF RELIGIOUS AFFAIRS


-

10,655,778,506

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,817,411,543

12,473,190,049


305,527,386

526,160,533

1,647,095,765

757,934,561

12,470,295

224,373,102

1,083,695,859

9,240,900

1,857,000

30,209,062

16,502,488

13,805,472

482,463,670

700,000

484,056

27,087,578

16,338,551

2,047,065

3,899,258

493,269,079

5,657,440,930

GOODS EXPENDITURES

16,132,531

37,861,608

36,432,501

793,489,487

1,210,600

364,509,448

728,395,543

-

100,000

1,644,638

4,769,652

250,750

118,943,883

-

94,510,344

1,412,422

1,558,249

452,935

100,742

10,605,200

2,212,380,533


218,068,816

15,096,980

1,700,984,569

214,583,252

34,625,805

500,192,650

3,933,553,598

36,030,500

37,650,000

1,180,000

9,227,860

110,278,578

84,192,647

-

-

-

-

-

-

-

6,895,706,005

SOCIAL ASSISTANCES

539,728,733

11,234,897,627

3,384,512,835

1,766,007,300

48,306,700

1,089,075,200

5,745,645,000

45,271,400

39,607,000

33,033,700

30,500,000

124,334,800

685,600,200

700,000

94,994,400

28,500,000

17,896,800

2,500,000

4,000,000

2,321,285,822

27,238,717,517

TOTAL

254


027

026


APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM TECHNOLOGY AND SCIENCE DEVELOPMENT AND RESEARCH PROGRAM LABOR PRODUCTIVITY AND QUALITY INCREASE PROGRAM LABOR INSTITUTIONAL DEVELOPMENT AND PROTECTION PROGRAM JOB OPPORTUNITY DEVELOPMENT AND EXTENSION PROGRAM BORDERLAND DEVELOPMENT PROGRAM FAST GROWING AND STRATEGIC AREAS DEVELOPMENT PROGRAM BACKWARDS REGIONS DEVELOPMENT PROGRAM

01.01.13

01.01.17

01.04.03

04.02.01

04.02.03

04.02.04

06.90.01

06.90.02

06.90.03

APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM OFFICIAL DUTY TRAINING PROGRAM EMPOWERMENT PROGRAM FOR THE POOR, ISOLATED TRADITIONAL COMMUNITY (KAT), AND PEOPLE WITH WELFARE PROBLEMS

01.01.13

10.05.01

11.04.01


01.01.10

01.01.17


01.01.09

MINISTRY OF SOCIAL AFFAIRS


01.01.09

01.01.10

MINISTRY OF LABOR AND TRANSMIGRATION

11.05.01


-

-

-

-

-

191,450,000

191,450,000

-

-

-

-

-

-

-

-

-

-

253,692,413

253,692,413

-


120,148,628

17,309,500

298,231

28,954,400

14,399,900

207,506,236

1,189,876,491

446,269,426

292,810,377

71,559,238

344,665,488

226,205,196

377,063,002

17,501,473

4,523,800

22,401,200

24,630,900

178,947,180

2,006,577,280

2,279,250

GOODS EXPENDITURES

380,500

200,000

36,525,769

-

881,900

2,704,270

127,262,721

230,342,224

90,453,523

33,846,762

26,436,812

4,341,279

182,184,645

1,510,127

19,986,700

20,000

-

238,067

589,360,139

-


475,399,872

1,068,500

-

-

-

558,000

2,119,117,107

5,905,250

2,133,800

50,000

918,000

1,569,925

-

47,000

-

-

-

45,000

10,668,975

40,750

SOCIAL ASSISTANCES

595,929,000

18,578,000

36,824,000

28,954,400

15,281,800

402,218,506

3,627,706,319

682,516,900

385,397,700

105,456,000

372,020,300

232,116,400

559,247,647

19,058,600

24,510,500

22,421,200

24,630,900

432,922,660

2,860,298,807

2,320,000

TOTAL


255

029

SOCIAL WELFARE REHABILITATION AND SERVICE PROGRAM QUALITY INCREASE PROGRAM FOR SOCIAL WELFARE COUNSELING SOCIAL WELFARE GUARANTEE AND ASSISTANCE PROGRAM SOCIAL WELFARE DEVELOPMENT AND RESEARCH PROGRAM DEVELOPMENT PROGRAM OF SOCIAL PROTECTION SYSTEM EMPOWERMENT PROGRAM FOR SOCIAL WELFARE INSTITUTIONS

11.06.01

11.06.02

11.08.01

11.09.01

11.90.01

11.90.02

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM TECHNOLOGY AND SCIENCE DEVELOPMENT AND RESEARCH PROGRAM DOMESTIC SECURITY ENFORCEMENT PROGRAM

ENFORCEMNET PROGRAM FOR FORESTRY RESOURCE POTENTIAL USE NATURAL RESOURCE CONSERVATION AND PROTECTION PROGRAM REHABILITATION AND RECOVERY PROGRAM FOR NATURAL RESOURCE RESERVES DEVELOPMENT PROGRAM FOR THE CAPACITY OF ENVIRONMENT AND NATURAL RESOURCE MANAGEMENT INFORMATION ACCESS AND QUALITY INCREASE PROGRAM OF NATURAL RESOURCE AND ENVIRONMENT

01.01.09

01.01.10

01.04.01

03.01.09

04.03.02

05.04.01

05.04.02

05.04.03

05.90.01

MINISTRY OF FORESTRY


11.05.01


-

-

-

-

-

-

-

-

721,639,155

721,639,155

-

-

-

-

120,837,519

54,892,182

728,271,707

330,633,513

303,179,329

96,394,732

96,733,499

21,046,350

492,115,401

2,300,470,511

97,681,143

5,977,700

21,234,900

455,429,054

25,209,350

193,606,849

-

2,120,600

GOODS EXPENDITURES

-


13,290,081

16,124,468

36,520,893

156,891,887

26,218,771

15,633,968

26,093,101

2,315,750

7,488,194

323,164,434

12,067,870

-

-

47,747,050

-

26,755,362

-


-

3,170,000

-

-

-

-

-

-

-

3,170,000

21,301,000

-

504,000

1,312,472,796

634,750

307,178,189

-

SOCIAL ASSISTANCES

134,127,600

74,186,650

764,792,600

487,525,400

329,398,100

112,028,700

122,826,600

23,362,100

1,221,242,750

3,348,444,100

131,050,013

5,977,700

21,738,900

1,815,648,900

25,844,100

527,540,400

2,120,600

TOTAL

256


033

032

TECHNOLOGY AND SCIENCE DEVELOPMENT AND RESEARCH PROGRAM MARITIME RESOURCE MANAGEMENT AND DEVELOPMENT PROGRAM FISHERY RESOURCE DEVELOPMENT PROGRAM MASTERY AND DEVELOPMENT PROGRAM ON THE APPLICATION AND TECHNOLOGY OF INFORMATION AND TECHNOLOGY NATURAL RESOURCE CONSERVATION AND PROTECTION PROGRAM REHABILITATION AND RECOVERY PROGRAM FOR NATURAL RESOURCE RESERVES TERRITORIAL MANAGEMENT PROGRAM POST-ELEMENTARY EDUCATIONAL PROGRAM HIGHER EDUCATION PROGRAM

01.04.01

04.03.05

04.03.06

04.09.03

05.04.01

05.04.02

05.05.01

10.03.01

10.06.01

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM

01.01.09

01.01.10

01.01.12

01.01.13

MINISTRY OF PUBLIC WORKS


01.01.13


01.01.10

01.01.17


01.01.09

MINISTRY OF MARITIME AFFAIRS AND FISHERIES

POST-ELEMENTARY EDUCATIONAL PROGRAM OFFICIAL DUTY TRAINING PROGRAM

10.03.01

10.05.01


-

-

-

992,582,257

992,582,257

23,233,067

19,298,757

-

-

-

-

11,400

-

-

-

-

-

328,206,176

370,749,400

-


89,658,945

81,806,604

23,050,000

502,863,878

6,449,453,034

43,704,543

34,938,300

4,910,000

162,980,902

20,269,000

37,148,215

947,115,635

348,331,037

66,065,217

4,040,070

9,449,100

30,577,148

240,134,130

1,949,663,297

43,884,574

12,481,705

GOODS EXPENDITURES

5,041,684

1,493,895

3,150,000

1,861,377

24,846,974,279

10,650,271

10,075,942

90,000

17,076,598

531,000

970,750

583,993,431

130,828,963

1,223,055

54,250,095

-

799,452

1,458,694

811,948,251

10,069,026

12,518,295


-

-

-

-

2,507,499,000

-

-

-

3,262,500

-

-

55,216,750

-

-

-

-

-

-

58,479,250

-

-

SOCIAL ASSISTANCES

94,700,629

83,300,499

26,200,000

1,497,307,512

34,796,508,570

77,587,881

64,312,999

5,000,000

183,320,000

20,800,000

38,118,965

1,586,337,216

479,160,000

67,288,272

58,290,165

9,449,100

31,376,600

569,799,000

3,190,840,198

53,953,600

25,000,000

TOTAL


257

HOUSING DEVELOPMENT PROGRAM EMPOWERMENT PROGRAM FOR HOUSING COMMUNITY MANAGEMENT AND PROVISION PROGRAM FOR STANDARD WATER PERFORMANCE DEVELOPMENT PROGRAM FOR DRINKING WATER AND WASTE WATER MANAGEMENT BORDERLAND DEVELOPMENT PROGRAM

06.01.01

06.02.02

06.03.01

06.03.02

06.90.01

INSTITUTIONAL DEVELOPMENT PROGRAM

05.01.02 COASTAL SAFETY AND FLOOD CONTROL PROGRAM

DEVELOPMENT PROGRAM FOR DRAINAGE AND WASTE MANAGEMENT PERFORMANCE

05.01.01

TERRITORIAL MANAGEMENT PROGRAM

ROAD AND BRIDGE DEVELOPMENT/ IMPROVEMENT PROGRAM

04.08.02

05.04.04

ROAD AND BRIDGE MAINTENANCE/ REHABILITATION PROGRAM

04.08.01

05.05.01

DEVELOPMENT AND MANAGEMENT PROGRAM FOR IRRIGATION NETWORKS, SWAMPS, AND OTHER WATERING NETWORKS

04.04.03


01.06.07 NAD AND NIAS CONTRUCTION AND REHABILITATION

TECHNOLOGY AND SCIENCE DEVELOPMENT AND RESEARCH PROGRAM

DEVELOPMENT, MANAGEMENT, AND CONSERVATION PROGRAM FOR RIVERS, LAKES, AND OTHER WATER RESOURCES

PEOPLE EMPOWERMENT PROGRAM

01.03.03

01.04.01

01.90.03


01.01.17

04.04.01

PUBLIC SERVICE QUALITY INCREASE PROGRAM

01.01.15


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-


25,050,000

470,703,964

35,642,525

614,507,316

210,971,241

283,250,100

163,992,266

7,500,000

35,782,040

690,267,166

1,492,342,995

750,328,784

436,890,583

26,874,980

13,227,942

74,539,234

15,450,000

17,322,533

68,005,267

GOODS EXPENDITURES

16,650,000

1,437,305,336

1,060,993,875

331,749,584

804,264,083

17,038,600

1,787,807,016

500,000

459,587,960

9,881,769,058

4,182,246,770

2,536,015,816

1,793,072,639

394,492,220

85,272,058

13,097,066

-

680,000

19,453,513


-

261,408,000

-

1,496,091,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

41,700,000

2,169,417,300

1,096,636,400

2,442,347,900

1,015,235,324

300,288,700

1,951,799,282

8,000,000

495,370,000

10,572,036,224

5,674,589,765

3,286,344,600

2,229,963,222

421,367,200

98,500,000

87,636,300

15,450,000

18,002,533

87,458,780

TOTAL

258


035

034

BACKWARD REGIONS DEVELOPMENT PROGRAM METROPOLITAN AND BIG CITIES DEVELOPMENT CONTROLLING PROGRAM RURAL MEANS AND FACILITIES INCREASE PROGRAM DEVELOPMENT PROGRAM FOR THE DEVELOPMENT INTERCONNECTION BETWEEN CITIES MEDIUM AND SMALL CITIES DEVELOPMENT PROGRAM COMMUNICATION, INFORMATION, AND MASS MEDIA DEVELOPMENT PROGRAM OFFICIAL DUTY TRAINING PROGRAM HIGHER EDUCATION PROGRAM

06.90.03

06.90.06

06.90.07

06.90.08

06.90.10

08.03.01

10.05.01

10.06.01

DOMESTIC SECURITY ENFORCEMENT PROGRAM

03.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM FINANCIAL SECTOR AND ECONOMIC STABILIZATION PROGRAM MICRO, SMALL, AND MEDIUM ENTERPRISES CLIMATE ESTABLISHMENT PROGRAM EXPORT DEVELOPMENT AND INCREASE PROGRAM EFFICIENCY INCREASE PROGRAM ON DOMESTIC TRADING

01.01.09

01.01.24

04.01.05

04.01.06

04.01.12

COORDINATING MINISTRY FOR THE ECONOMY

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.09

01.01.17

NATIONAL UNITY AND ENTITY COMMITMENT INCREASE PROGRAM

01.01.06

COORDINATING MINISTRY FOR LEGAL, POLITICAL, AND SECURITY AFFAIRS

DEVELOPMENT PROGRAM FOR FAST GROWING AND STRATEGIC TERRITORIES

06.90.02


-

-

-

-

10,000,000

10,000,000

-

-

19,604,571

-

19,604,571

-

-

-

-

-

-

-

-

-


1,200,000

9,500,000

9,200,000

16,393,380

22,177,662

96,985,492

35,000,000

295,504

39,288,379

53,000,000

127,583,883

39,892,618

3,695,838

10,280,350

32,770,000

12,000,000

200,393,200

7,000,000

11,701,665

1,691,000

GOODS EXPENDITURES

-

-

-

106,620

4,219,761

4,417,931

-

61,270,596

388,500

-

61,659,096

2,362,482

611,362

679,550

1,280,000

-

350,000

8,000,000

148,335

-


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

750,000,000

-

-

-

SOCIAL ASSISTANCES

1,200,000

9,500,000

9,200,000

16,500,000

36,397,423

111,403,423

35,000,000

61,566,100

59,281,450

53,000,000

208,847,550

42,255,100

4,307,200

10,959,900

34,050,000

12,000,000

950,743,200

15,000,000

11,850,000

1,691,000

TOTAL


259

041

040

036

ACCESSIBILITY INCREASE PROGRAM OF REGIONAL GOVERNMENTS, COOPERATIVES, AND THE PUBLIC ON ENERGY MEANS AND FACILITY SERVICES FOUNDING PROGRAM FOR OIL AND GAS MINING ENTERPRISES REHABILITATION AND RECOVERY PROGRAM ON NATURAL RESOURCE RESERVES DEVELOPMENT PROGRAM FOR STRATEGIC AND FAST GROWING TERRITORIES

04.05.05

04.06.02

05.04.02

06.90.02

DEVELOPMENT PROGRAM FOR TOURISM DESTINATION PARTNERSHIP DEVELOPMENT PROGRAM HIGHER EDUCATION PROGRAM

08.01.05

08.01.06

10.06.01

STATE MINISTRY FOR STATE OWNED ENTERPRISES

MANAGEMENT PROGRAM FOR CULTURE VARIETIES DEVELOPMENT PROGRAM FOR TOURISM MARKETING

08.01.03

08.01.04

CULTURE VALUES DEVELOPMENT PROGRAM MANAGEMENT PROGRAM FOR CULTURE PROPERTIES


01.01.12

08.01.01


01.01.10

08.01.02


01.01.09

MINISTRY OF CULTURE AND TOURISM

GOOD GOVERNANCE IMPLEMENTATION PROGRAM DEVELOPMENT AND HARMONIZATION PROGRAM ON PEOPLE WELFARE POLICIES

01.01.09

11.09.02

COORDINATING MINISTRY OF PEOPLE’S WELFARE

AGRIBUSINESS DEVELOPMENT PROGRAM FOOD DEFENCE INCREASE PROGRAM

04.03.03

04.03.04


19,000,000

36,666,416

-

-

-

-

-

-

-

-

204,047,668

240,714,084

-

14,511,895

14,511,895

-

86,065,926

65,774,848

25,940,000

95,071,500

423,750,081

66,897,319

106,402,391

50,446,366

77,393,439

17,270,000

127,002,456

1,055,948,400

51,702,244

27,052,197

78,754,441

11,044,450

1,130,000

3,190,000

-

8,150,000

7,200,000

7,800,000

GOODS EXPENDITURES

-

-


9,137,184

215,504,036

60,000

21,268,500

2,589,419

5,522,100

40,300,309

3,553,634

3,835,864

750,000

12,358,233

305,742,095

7,901,980

-

7,901,980

21,550

20,000

-

50,000

-

-


-

-

-

14,160,000

-

-

-

-

-

-

-

14,160,000

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

114,203,110

317,945,300

26,000,000

130,500,000

426,339,500

72,419,419

146,702,700

54,000,000

81,229,303

18,020,000

343,408,357

1,616,564,579

59,604,224

41,564,092

101,168,316

11,066,000

1,150,000

3,190,000

8,200,000

7,200,000

7,800,000

TOTAL

260


043

042

STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM INCREASE PROGRAM FOR PUBLIC SERVICE QUALITY STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM DEVELOPMENT AND FOUNDING PROGRAM FOR STATE-OWNED ENTERPRISES

01.01.10

01.01.15

01.01.17

04.90.04

STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM TECHNOLOGY AND SCIENCE RESEARCH AND DEVELOPMENT PROGRAM TECHNOLOGY AND SCIENCE USE AND DIFUSSION PROGRAM ENFORCEMENT PROGRAM FOR TECHNOLOGY AND SCIENCE INSTITUTIONS CAPACITY INCREASE PROGRAM FOR THE TECHNOLOGY AND SCIENCE OF PRODUCTION SYSTEM

01.01.13

01.01.17

01.04.01

01.04.02

01.04.03

04.07.01

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM ENVIRONMENT DAMAGE AND POLLUTION CONTROL PROGRAM NATURAL RESOURCE CONSERVATION AND PROTECTION PROGRAM

01.01.09

01.01.17

05.03.02

05.04.01

STATE MINISTRY FOR ENVIRONMENTAL PROTECTION


01.01.09

01.01.10

STATE MINISTRY FOR RESEARCH AND TECHNOLOGY


01.01.09


-

-

-

42,208,871

42,208,871

-

-

-

-

-

-

-

29,121,137

29,121,137

-

-

-

-

19,000,000


13,477,200

145,636,978

33,355

51,144,020

348,725,903

23,921,000

94,754,467

57,021,666

39,512,128

7,271,046

1,500,000

1,986,500

48,444,980

274,411,787

55,462,100

-

12,461,370

1,280,600

16,861,856

GOODS EXPENDITURES

44,000

5,997,320

1,966,645

1,740,829

13,441,144

41,579,000

9,645,533

26,978,334

242,087,872

9,836,254

-

13,500

1,840,652

331,981,145

-

4,000,000

4,792,230

-

344,954


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

13,521,200

151,634,298

2,000,000

95,093,720

404,375,918

65,500,000

104,400,000

84,000,000

281,600,000

17,107,300

1,500,000

2,000,000

79,406,769

635,514,069

55,462,100

4,000,000

17,253,600

1,280,600

36,206,810

TOTAL


261

047

044

INFORMATION ACCESS AND QUALITY INCREASE PROGRAM ON NATURAL RESOURCES AND ENVIRONMENT OFFICIAL DUTY TRAINING PROGRAM

05.90.01

10.05.01

CLIMATE ESTABLISHMENT PROGRAM FOR MICRO, SMALL, AND MEDIUM ENTERPRISES ENTERPRENEURSHIP AND SMALL MEDIUM ENTERPRISE COMPETITIVE SUPERIORITIES DEVELOPMENT PROGRAM BUSINESS SUPPORTING SYSTEM DEVELOPMENT PROGRAM FOR MICRO, SMALL, AND MEDIUM ENTERPRISES QUALITY INCREASE PROGRAM OF COOPERATIVE INSTITUTIONS EMPOWERMENT PROGRAM FOR MICRO-SCALE ENTERPRISES

04.01.05

04.01.08

04.01.09

04.01.10

04.01.11

STATE MINISTRY FOR WOMEN’S EMPOWERMENT



01.01.17

11.05.01

APPARATUS RESOURCE MANAGEMENT PROGRAM QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES


01.01.12

01.01.13


01.01.10

01.01.15


01.01.09

STATE MINISTRY FOR COOPERATIVES AND SMALL TO MEDIUM ENTERPRISES

CAPACITY DEVELOPMENT PROGRAM FOR THE MANAGEMENT OF NATURAL RESOURCES AND ENVIRONMENT

05.04.03


11,647,949

-

-

-

-

-

-

-

-

-

-

-

51,118,900

51,118,900

-

-

-


119,555,211

967,900

93,206,100

17,880,000

239,637,608

32,437,572

39,103,821

202,200

2,787,130

2,500,000

7,000,000

2,000,000

41,118,821

478,841,152

4,886,950

11,300,000

122,247,400

GOODS EXPENDITURES

2,301,346

32,100

18,500

120,000

11,430,492

355,000

596,141

3,297,800

1,212,870

-

-

-

1,125,262

18,188,165

336,050

401,000

2,955,300


-

-

133,000,000

-

5,100,000

47,357,428

300,000

-

-

-

-

-

-

185,757,428

-

-

-

SOCIAL ASSISTANCES

133,504,506

1,000,000

226,224,600

18,000,000

256,168,100

80,150,000

39,999,962

3,500,000

4,000,000

2,500,000

7,000,000

2,000,000

93,362,983

733,905,645

5,223,000

11,701,000

125,202,700

TOTAL

262


051

050

048

CHILDREN PROTECTION AND WELFARE INCREASE PROGRAM HARMONIZATION PROGRAM FOR CHILDREN AND WOMEN QUALITY INCREASE POLICIES CHILDREN AND GENDER MAINSTREAMING INSTITUTIONAL REINFORCEMENT PROGRAM WOMEN PROTECTION AND LIFE QUALITY INCREASE PROGRAM

11.04.02

11.04.04

11.05.01

11.05.02

REGIONAL FOUNDING PROGRAM

01.06.13


10.05.01

01.01.09


STATE CODES AGENCY

SECURITY POTENTIAL EMPOWERMENT PROGRAM STATE SECURITY DEVELOPMENT, SAFETY, AND INVESTIGATION PROGRAM

03.01.04


01.01.09

03.01.06

NATIONAL UNITY AND ENTITY COMMITMENT INCREASE PROGRAM

01.01.06

STATE INTELLIGENCE AGENCY



01.01.13 STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM


01.01.12

01.01.15


01.01.17


01.01.09

01.01.10

STATE MINISTRY FOR ADMINISTRATIVE REFORM


01.01.09


38,724,097

38,724,097

-

-

-

65,252,520

-

65,252,520

-

-

-

-

-

-

18,040,441

18,040,441

-

-

-

-

11,647,949


28,583,712

68,095,574

15,616,200

588,044,440

29,751,000

25,915,085

70,193,400

729,520,125

1,669,400

791,000

18,018,000

14,597,800

8,973,000

12,785,700

46,349,263

103,184,163

21,639,493

45,215,100

16,779,400

16,216,930

19,704,288

GOODS EXPENDITURES

8,804,977

393,009,768

-

190,709,860

-

383,515

-

191,093,375

-

1,709,000

273,500

168,500

26,700

17,000

331,787

2,526,487

108,507

199,000

341,600

242,070

1,410,169


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

76,112,786

499,829,439

15,616,200

778,754,300

29,751,000

91,551,120

70,193,400

985,866,020

1,669,400

2,500,000

18,291,500

14,766,300

8,999,700

12,802,700

64,721,491

123,751,091

21,748,000

45,414,100

17,121,000

16,459,000

32,762,406

TOTAL


263

056

055

054

052

10.05.01

DEVELOPMENT PROGRAM FOR DEFENCE STRATEGY AND SYSTEM

02.02.01

STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM STATISTICS DEVELOPMENT AND COMPLIANCE PROGRAM OFFICIAL DUTY TRAINING PROGRAM

01.01.17

01.01.27

10.05.01

STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.10

01.01.12

01.01.13

01.01.17

LAND MANAGEMENT PROGRAM

05.05.03

01.01.13



01.01.10

01.01.17


01.01.09

NATIONAL LAND AFFAIRS AGENCY


01.01.09

MINISTRY OF NATIONAL DEVELOPMENT PLANNING/BAPPENAS


01.01.09

CENTRAL BUREAU OF STATISTICS


01.01.09

NATIONAL DEFENCE BOARD

STATE SECRET SECURITY DEVELOPMENT PROGRAM OFFICIAL DUTY TRAINING PROGRAM

03.01.07


-

-

-

-

907,321,600

986,411,106

-

-

-

-

42,814,190

42,814,190

-

-

-

611,376,800

611,376,800

-

6,232,590

6,232,590

-

-


1,285,249,504

-

8,307,100

4,375,588

207,952,103

1,520,455,245

7,476,907

139,940,900

250,874,800

3,500,000

100,053,380

501,845,987

13,178,700

3,880,494,600

4,138,706

192,495,920

4,090,307,926

16,504,110

4,629,920

21,134,030

13,228,382

26,283,480

GOODS EXPENDITURES

400,159,476

23,336,900

156,500

485,012

1,378,757

437,751,695

12,592,293

74,000

985,100

-

-

13,651,393

-

52,128,500

295,234,994

-

347,363,494

2,802,590

-

2,802,590

3,402,718

380,802,073


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

1,685,408,980

23,336,900

8,463,600

4,860,600

1,116,652,460

2,944,618,046

20,069,200

140,014,900

251,859,900

3,500,000

142,867,570

558,311,570

13,178,700

3,932,623,100

299,373,700

803,872,720

5,049,048,220

19,306,700

10,862,510

30,169,210

16,631,100

407,085,553

TOTAL

264


059

057 APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM CULTURE VALUES DEVELOPMENT PROGRAM CULTURE PROPERTY MANAGEMENT PROGRAM READING CULTURE AND LIBRARY FOUNDING DEVELOPMENT PROGRAM

01.01.13

01.01.17

08.01.01

08.01.02

10.07.02

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM QUALITY INCREASE PROGRAM FOR PUBLIC INFORMATION SERVICES STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM COMPLIANCE PROGRAM ON POST AND TELEMATICS RESTRUCTURIZATION QUALITY INCREASE, EQUAL DISTRIBUTION, AND DEVELOPMENT PROGRAM ON THE MEANS AND FACILITIES OF POST AND TELEMATICS DEVELOPMENT AND MASTERY PROGRAM FOR THE APPLICATION AND TECHNOLOGY OF INFORMATION AND COMMUNICATION

01.01.09

01.01.10

01.01.12

01.01.13

01.01.16

01.01.17

04.09.01

04.09.02

04.09.03

MINISTRY OF COMMUNICATION AND INFORMATION


01.01.09

NATIONAL LIBRARY

OFFICIAL DUTY TRAINING PROGRAM HIGHER EDUCATION PROGRAM

10.05.01

10.06.01


-

4,980,041

-

-

-

-

-

-

168,564,026

173,760,867

-

-

-

-

-

32,814,200

32,814,200

-


90,095,361

1,559,198,581

354,482,666

350,000

79,804,300

18,503,884

7,183,035

9,743,500

105,365,910

2,310,848,324

202,040,733

6,804,125

2,634,070

-

5,642,332

31,763,771

248,885,031

12,299,850

2,271,100

GOODS EXPENDITURES

107,043,339

158,765,114

10,156,311

10,179,700

217,500

908,516

78,165

-

6,904,484

296,379,321

55,065,267

695,875

2,365,930

1,734,200

857,668

1,135,722

61,854,662

12,200,150

34,900


-

60,000

2,591,560

-

-

-

-

-

-

30,985,481

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

197,138,700

1,723,003,736

367,230,537

10,529,700

80,021,800

19,412,400

7,261,200

9,743,500

280,834,420

2,811,973,993

257,106,000

7,500,000

5,000,000

1,734,200

6,500,000

65,713,693

343,553,893

24,500,000

2,306,000

TOTAL


265

064

063

060


10.05.01

CRIMINAL STUDY AND INVESTIGATION PROGRAM ORDERLINESS AND SECURITY COOPERATION PROGRAM

03.01.10

03.01.12

STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM FOOD AND DRUG CONTROL PROGRAM INDONESIAN ORIGINAL DRUG DEVELOPMENT PROGRAM

01.01.10

07.01.02

07.01.03

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM

01.01.09

01.01.10

01.01.13

NATIONAL DEFENCE AGENCY


01.01.09

NATIONAL AGENCY FOR FOOD AND DRUG CONTROL

SECURITY POTENTIAL EMPOWERMENT PROGRAM PUBLIC ORDERLINESS AND SECURITY MAINTENANCE PROGRAM

ORDERLINESS AND SECURITY STRATEGY DEVELOPMENT PROGRAM

03.01.03

03.01.04

POLICE MEANS AND FACILITY DEVELOPMENT PROGRAM

03.01.02

03.01.05

GOOD GOVERNANCE IMPLEMENTATION PROGRAM POLICE HUMAN RESOURCE DEVELOPMENT PROGRAM

01.01.09

03.01.01

INDONESIAN NATIONAL POLICE

COMMUNICATION, INFORMATION, AND MASS MEDIA DEVELOPMENT PROGRAM

08.03.01


-

-

23,098,080

23,098,080

-

-

-

156,502,626

156,502,626

-

-

-

-

-

-

-

17,690,961,564

17,690,961,564

216,800

-


34,350,000

2,000,000

32,849,882

84,858,197

5,901,381

258,587,177

1,778,700

50,066,629

316,333,887

30,433,200

578,296,900

3,540,987,151

169,103,200

71,305,300

141,811,243

278,794,900

1,006,316,039

5,817,047,933

4,364,540

81,756,547

GOODS EXPENDITURES

-

-

78,952

97,570,637

288,519

154,165,623

-

438,775

154,892,917

-

-

-

-

-

3,686,943,614

-

-

3,686,943,614

488,660

1,637,532


-

-

3,020,000

3,020,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

28,333,921

SOCIAL ASSISTANCES

34,350,000

2,000,000

59,046,914

208,546,914

6,189,900

412,752,800

1,778,700

207,008,030

627,729,430

30,433,200

578,296,900

3,540,987,151

169,103,200

71,305,300

3,828,754,857

278,794,900

18,697,277,603

27,194,953,111

5,070,000

111,728,000

TOTAL

266


067

066

065

NATIONAL DEFENCE DEVELOPMENT PROGRAM

02.04.02

QUALITY INCREASE PROGRAM ON PUBLIC SERVICES INVESTMENT CLIMATE AND INVESTMENT REALIZATION INCREASE PROGRAM INVESTMENT COOPERATION AND PROMOTION INCREASE PROGRAM

01.01.15

04.90.01

04.90.02

PREVENTION AND ERADICATION FOR DRUG ABUSE AND BLACK MARKET YOUTH PARTICIPATION INCREASE AND FOUNDING PROGRAM SOCIAL PROSPERITY REHABILITATION AND SERVICE PROGRAM

08.02.02

11.06.01

BORDERLAND AREAS DEVELOPMENT PROGRAM RURAL MEANS AND FACILITIES INCREASE PROGRAM

06.90.07

NAD AND NIAS RECONSTRUCTION AND REHABILITATION

01.90.03

BACKWARD REGIONS DEVELOPMENT PROGRAM


01.06.07

06.90.01


01.01.17

06.90.04

GOOD GOVERNANCE IMPLEMENTATION PROGRAM ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM

01.01.09

01.01.12

STATE MINISTRY FOR THE ACCELERATION OF DEVELOPMENT IN BACKWARD REGIONS


01.01.09

03.01.08

NATIONAL NARCOTICS AGENCY


01.01.09

CAPITAL INVESTMENT COORDINATING BOARD

SCIENCE AND TECHNOLOGY RESEARCH AND DEVELOPMENT PROGRAM

01.04.01


-

-

-

-

-

-

-

7,081,609

7,081,609

-

-

-

11,730,000

11,730,000

-

-

-

32,996,747

32,996,747

-

-


18,603,067

83,000,000

7,647,000

53,500,093

42,957,324

-

78,300,000

31,907,291

351,403,031

5,723,600

5,760,000

167,663,724

24,732,611

203,879,935

113,269,044

62,365,028

89,606,124

31,665,923

296,906,119

7,308,315

8,350,000

GOODS EXPENDITURES

-

-

32,353,000

99,600

128,042,676

5,000,000

-

-

165,495,276

-

-

130,070,676

1,190,939

131,261,615

260,696

2,277,172

32,526,976

-

35,064,844

97,491,685

-


88,396,933

-

-

292,056,307

-

-

-

-

403,183,384

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

107,000,000

83,000,000

40,000,000

345,656,000

171,000,000

5,000,000

78,300,000

38,988,900

927,163,300

5,723,600

5,760,000

297,734,400

37,653,550

346,871,550

113,529,740

64,642,200

122,133,100

64,662,670

364,967,710

104,800,000

8,350,000

TOTAL


267

075

074

068

EMPOWERMENT INCREASE PROGRAM FOR RURAL COMMUNITIES


11.05.01


01.01.09

01.01.10

METEREOLOGICAL, CLIMATOLOGICAL AND GEOPHYSICAL AGENCY

LAW AND HUMAN RIGHTS ENFORCEMENT PROGRAM POLICY HARMONIZATION PROGRAM FOR CHILDREN AND WOMEN QUALITY INCREASE

03.03.06

PERFORMANCE INCREASE PROGRAM FOR COURTS AND OTHER LAW ENFORCEMENT INSTITUTIONS

03.03.05

11.04.04

AWARENESS INCREASE PROGRAM ON LAW AND HUMAN RIGHTS

03.03.03

GOOD GOVERNANCE IMPLEMENTATION PROGRAM LAW PLANNING PROGRAM

03.03.01

01.01.09

NATIONAL COMMISSION FOR HUMAN RIGHTS

FAMILY EMPOWERMENT AND DEFENCE PROGRAM

11.04.05

PLANNED FAMILY PROGRAM

07.04.01 TEEN REPRODUCTION HEALTH PROGRAM


INSTITUTIONAL ENFORCEMENT PROGRAM FOR QUALITY SMALL FAMILIES


01.01.13

01.01.17

07.04.02


01.01.10

07.04.03


01.01.09

NATIONAL FAMILY PLANNING COORDINATING BOARD

06.90.09


-

179,209,174

186,071,464

-

-

-

-

-

-

17,082,909

17,082,909

-

-

-

-

-

-

-

174,458,000

174,458,000

-


1,385,300

163,483,512

352,996,198

403,708

2,523,779

10,383,334

6,626,634

6,489,993

2,356,819

9,969,541

38,753,808

126,218,570

93,500,412

34,805,400

562,153,125

4,414,342

84,576,026

4,000,000

132,576,361

1,042,244,236

35,488,256

GOODS EXPENDITURES

947,500

-

326,111,623

-

18,162

561,212

1,143,263

371,482

100,814

54,270

2,249,203

387,430

1,295,588

6,000

165,975

10,927,658

197,274

-

4,321,039

17,300,964

-


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

22,730,144

SOCIAL ASSISTANCES

2,332,800

342,692,686

865,179,285

403,708

2,541,941

10,944,546

7,769,897

6,861,475

2,457,633

27,106,720

58,085,920

126,606,000

94,796,000

34,811,400

562,319,100

15,342,000

84,773,300

4,000,000

311,355,400

1,234,003,200

58,218,400

TOTAL

268


077

076

STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM METEREOLOGICAL, CLIMATOLOGICAL AND GEOPHYSICAL FOUNDING AND DEVELOPMENT PROGRAM HIGHER EDUCATION PROGRAM

01.01.17

04.08.22

10.06.01

APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM LAW ASSISTANCE AND SERVICE INCREASE PROGRAM MASTERY AND DEVELOPMENT PROGRAM FOR THE APPLICATION AND TECHNOLOGY OF INFORMATION AND TECHNOLOGY

01.01.13

01.01.17

03.03.04

04.09.03

GOOD GOVERNANCE IMPLEMENTATION PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM AWARENESS INCREASE PROGRAM ON LAW AND HUMAN RIGHTS PERFORMANCE INCREASE PROGRAM FOR COURTS AND OTHER LAW ENFORCEMENT INSTITUTIONS LAW AND HUMAN RIGHTS ENFORCEMENT PROGRAM LAW PROFESSION QUALITY INCREASE PROGRAM

01.01.09

01.01.13

01.01.17

03.03.03

03.03.05

03.03.06

03.03.07

STATE CONSTITUTIONAL COURT


01.01.09

POLITICAL PROCESS IMPROVEMENT PROGRAM

01.01.03

01.01.10


01.01.01

GENERAL ELECTION COMMISSION


01.01.13


-

-

-

-

-

-

9,614,670

9,614,670

-

-

-

-

-

264,019,454

-

-

264,019,454

6,862,290

-

-

-


2,344,000

22,680,000

12,821,800

24,386,400

-

5,000,000

80,359,536

147,591,736

8,463,134

19,879,390

-

31,377,913

10,000,000

441,660,601

37,856,460

45,451,087

594,688,585

5,558,610

168,432,676

-

14,136,100

GOODS EXPENDITURES

-

-

2,140,200

-

10,000,000

-

150,000

12,290,200

523,000

120,610

100,000,000

684,310

-

842,375

117,876

465,246

102,753,417

3,659,600

210,854,523

110,000,000

650,000


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

2,344,000

22,680,000

14,962,000

24,386,400

10,000,000

5,000,000

90,124,206

169,496,606

8,986,134

20,000,000

100,000,000

32,062,223

10,000,000

706,522,430

37,974,336

45,916,333

961,461,456

16,080,500

379,287,199

110,000,000

14,786,100

TOTAL


269

080

079

078

STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM SCIENCE AND TECHNOLOGY DEVELOPMENT AND RESEARCH PROGRAM SCIENCE AND TECHNOLOGY USE AND DIFFUSION PROGRAM SCIENCE AND TECHNOLOGY INSITUTIONAL EMPOWERMENT PROGRAM NATURAL RESOURCE CONSERVATION AND PROTECTION PROGRAM

01.04.01

01.04.02

01.04.03

05.04.01

APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM RESEARCH AND DEVELOPMENT PROGRAM FOR SCIENCE AND TECHNOLOGY DIFFUSION AND USE PROGRAM FOR SCIENCE AND TECHNOLOGY SCIENCE AND TECHNOLOGY INSTITUTIONAL ENFORCEMENT PROGRAM CAPACITY INCREASE PROGRAM FOR THE SCIENCE AND TECHNOLOGY OF PRODUCTION SYSTEM

01.01.13

01.04.01

01.04.02

01.04.03

04.07.01


01.01.10

01.01.17


01.01.09

NATIONAL ATOMIC ENERGY AGENCY


01.01.09

01.01.10

INDONESIAN INSTITUTE OF SCIENCES

GOOD GOVERNANCE IMPLEMENTATION PROGRAM ECONOMY AND FINANCIAL SECTOR STABILIZATION PROGRAM

01.01.09

01.01.24

CENTER FOR THE REPORTING AND ANALYSIS OF FINANCIAL TRANSACTIONS


-

-

-

-

-

-

-

190,893,907

194,956,133

-

-

-

-

-

209,279,998

209,279,998

-

24,104,168

24,104,168


3,472,908

16,008,894

16,241,516

17,012,820

875,250

2,131,400

405,000

98,883,693

158,231,881

26,684,782

32,702,524

15,000,000

84,977,599

500,000

101,913,101

261,778,006

24,022,488

25,801,740

49,824,228

GOODS EXPENDITURES

4,827,092

19,341,106

1,687,533

16,787,180

3,074,750

389,000

345,000

4,166,593

53,610,815

1,715,218

10,871,776

-

5,322,401

-

7,213,685

25,123,080

36,685,012

3,299,500

39,984,512


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

8,300,000

35,350,000

17,929,049

33,800,000

3,950,000

2,520,400

750,000

293,944,193

406,798,829

28,400,000

43,574,300

15,000,000

90,300,000

500,000

318,406,784

496,181,084

60,707,500

53,205,408

113,912,908

TOTAL

270


082

081

HIGHER EDUCATION PROGRAM

10.06.01

APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM RESEARCH AND DEVELOPMENT PROGRAM FOR SCIENCE AND TECHNOLOGY DIFFUSION AND USE PROGRAM FOR SCIENCE AND TECHNOLOGY SCIENCE AND TECHNOLOGY INSTITUTIONAL ENFORCEMENT PROGRAM CAPACITY INCREASE PROGRAM FOR THE SCIENCE AND TECHNOLOGY OF PRODUCTION SYSTEM

01.01.13

01.01.17

01.04.01

01.04.02

01.04.03

04.07.01

APPARATUS RESOURCE MANAGEMENT PROGRAM RESEARCH AND DEVELOPMENT PROGRAM FOR SCIENCE AND TECHNOLOGY DIFFUSION AND USE PROGRAM FOR SCIENCE AND TECHNOLOGY SCIENCE AND TECHNOLOGY INSTITUTIONAL ENFORCEMENT PROGRAM

01.01.13

01.04.02

01.04.03


01.01.10

01.04.01


01.01.09

NATIONAL SPACE AND AVIATION AGENCY


01.01.09

01.01.10

AGENCY FOR THE ASSESSMENT AND APPLICATION OF TECHNOLOGY

ENVIRONMENT DAMAGE AND POLLUTION CONTROL PROGRAM

05.03.02


-

-

-

-

-

60,160,685

60,160,685

-

-

-

-

-

-

-

146,986,948

146,986,948

4,062,226

-


17,805,390

23,825,229

53,048,135

5,000,000

911,400

31,610,725

136,950,879

89,138,174

9,927,440

11,347,900

86,975,875

459,825

3,983,000

1,293,000

106,021,359

309,146,573

1,758,050

1,442,350

GOODS EXPENDITURES

2,904,510

812,667

27,951,865

-

-

-

31,919,042

27,201,826

19,804,260

1,652,100

15,694,925

5,540,175

17,000

32,000

1,930,590

71,872,876

2,034,911

957,650


-

-

-

-

-

-

-

6,000,000

-

-

-

-

-

-

-

6,000,000

-

-

SOCIAL ASSISTANCES

20,709,900

24,637,896

81,000,000

5,000,000

911,400

91,771,410

229,030,606

122,340,000

29,731,700

13,000,000

102,670,800

6,000,000

4,000,000

1,325,000

254,938,897

534,006,397

7,855,187

2,400,000

TOTAL


271

084

083

TERRITORIAL MANAGEMENT PROGRAM

05.05.01

STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM RESEARCH AND DEVELOPMENT PROGRAM FOR SCIENCE AND TECHNOLOGY DIFFUSION AND USE PROGRAM FOR SCIENCE AND TECHNOLOGY MARITIME RESOURCE MANAGEMENT AND DEVELOPMENT PROGRAM NATURAL RESOURCE CONSERVATION AND PROTECTION PROGRAM TERRITORIAL ARRANGEMENT PROGRAM INFORMATION ACCESS AND QUALITY INCREASE PROGRAM FOR NATURAL RESOURCE AND ENVIRONMENT BORDERLAND AREAS DEVELOPMENT PROGRAM COMMUNICATION, INFORMATION, AND MASS MEDIA DEVELOPMENT PROGRAM

01.01.17

01.04.01

01.04.02

04.03.05

05.04.01

05.05.01

05.90.01

06.90.01

08.03.01

01.01.09


NATIONAL AGENCY FOR STANDARDIZATION

APPARATUS RESOURCE MANAGEMENT PROGRAM QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES


01.01.12

01.01.13


01.01.10

01.01.15

INTERNATIONAL COOPERATION INCREASE PROGRAM GOOD GOVERNANCE IMPLEMENTATION PROGRAM

01.01.05

01.01.09

NATIONAL COORDINATING AGENCY FOR SURVEYS AND MAPPING

CAPACITY INCREASE PROGRAM FOR THE SCIENCE AND TECHNOLOGY OF PRODUCTION SYSTEM

04.07.01


9,378,942

9,378,942

-

-

-

-

-

-

-

-

-

-

-

-

-

33,720,000

-

33,720,000

-

-


14,770,740

51,695,061

9,110,900

7,356,990

11,659,993

46,977,776

4,925,918

16,941,274

8,524,052

1,295,399

1,230,262

1,946,600

2,105,820

5,692,215

2,261,022

13,273,580

370,000

133,671,801

2,950,000

1,800,000

GOODS EXPENDITURES

380,000

523,300

1,175,458

8,267,000

5,502,508

234,695,095

2,161,581

8,496,226

10,441,600

92,101

2,231,421

828,400

669,180

613,852

69,800

368,320

-

275,612,542

50,000

200,000


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

24,529,682

61,597,303

10,286,358

15,623,990

17,162,501

281,672,871

7,087,499

25,437,500

18,965,652

1,387,500

3,461,683

2,775,000

2,775,000

6,306,067

2,330,822

47,361,900

370,000

443,004,343

3,000,000

2,000,000

TOTAL

272


086

085

DIFFUSION AND USE PROGRAM FOR SCIENCE AND TECHNOLOGY EXPORT DEVELOPMENT AND INCREASE PROGRAM CAPACITY INCREASE PROGRAM FOR THE SCIENCE AND TECHNOLOGY OF PRODUCTION SYSTEM CAPABILITY INCREASE PROGRAM FOR INDUSTRIAL TECHNOLOGY NATIONAL STANDARDIZATION DEVELOPMENT PROGRAM

01.04.02

04.01.06

04.07.01

04.07.03

04.90.03

APPARATUS RESOURCE MANAGEMENT PROGRAM RESEARCH AND DEVELOPMENT PROGRAM FOR SCIENCE AND TECHNOLOGY DIFFUSION AND USE PROGRAM FOR SCIENCE AND TECHNOLOGY SCIENCE AND TECHNOLOGY INSTITUTIONAL ENFORCEMENT PROGRAM

01.01.13

01.04.01

01.04.02

01.04.03

APPARATUS RESOURCE MANAGEMENT PROGRAM QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.17


01.01.12

01.01.13


01.01.10

01.01.15


01.01.09

STATE ADMINISTRATION AGENCY


01.01.09

01.01.10

NUCLEAR ENERGY REGULATORY AGENCY


01.01.10


-

-

-

-

-

32,944,348

32,944,348

-

-

-

-

-

20,476,400

20,476,400

-

-

-

-

-

-


1,081,248

2,891,000

35,056,133

6,329,100

2,117,420

60,611,684

122,145,845

14,927,628

1,935,315

1,594,000

4,040,497

495,000

11,097,173

34,089,613

28,131,521

5,000,000

1,000,000

1,292,800

1,000,000

500,000

GOODS EXPENDITURES

37,778,952

98,000

-

-

92,880

2,635,068

40,930,740

1,988,894

244,685

31,000

213,203

5,000

243,137

2,725,919

143,300

-

-

-

-

-


-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

38,860,200

2,989,000

35,056,133

6,329,100

2,210,300

96,191,100

196,020,933

16,916,522

2,180,000

1,625,000

4,253,700

500,000

31,816,710

57,291,932

28,274,821

5,000,000

1,000,000

1,292,800

1,000,000

500,000

TOTAL


273

090

089

088

087


ADMINISTRATION AND INSTITUTIONAL MANAGEMENT PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.12

01.01.13

01.01.15

01.01.17

STATE APPARATUS ACCOUNTABILITY AND SUPERVISION INCREASE PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.10

01.01.13

01.01.17


01.01.09

01.01.10

MINISTRY OF TRADE


01.01.09

DEVELOPMENT FINANCE COMPTROLLER



01.01.13

01.01.17


01.01.12



01.01.10

01.01.15


01.01.09

NATIONAL CIVIL SERVICE AGENCY


01.01.09

NATIONAL ARCHIVES

10.05.01


5,018,482

42,565,128

211,732,436

-

-

-

290,503,900

290,503,900

-

-

-

-

-

157,074,710

157,074,710

-

-

-

-

26,039,167

26,039,167


17,079,458

190,855,814

926,752,529

-

22,217,300

239,732,700

72,804,500

334,754,500

51,000

12,625,534

13,341,440

19,355,400

2,969,000

64,197,667

112,540,041

-

18,141,392

9,898,595

12,738,306

14,914,804

55,693,097

14,059,260

GOODS EXPENDITURES

628,060

7,445,890

88,701,367

16,658,700

-

-

221,850

16,880,550

41,843,000

389,466

619,360

124,277,500

31,000

876,093

168,036,419

11,435,800

9,710,516

278,905

1,050,894

206,525

22,682,640

325,840


-

-

6,000,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

22,726,000

240,866,832

1,233,186,332

16,658,700

22,217,300

239,732,700

363,530,250

642,138,950

41,894,000

13,015,000

13,960,800

143,632,900

3,000,000

222,148,470

437,651,170

11,435,800

27,851,908

10,177,500

13,789,200

41,160,496

104,414,904

14,385,100

TOTAL

274


092

091

RESEARCH AND DEVELOPMENT PROGRAM FOR SCIENCE AND TECHNOLOGY COSTOMER PROTECTION AND TRADING SECURITY PROGRAM COOPERATION INCREASE PROGRAM FOR INTERNATIONAL TRADING EXPORT DEVELOPMENT AND INCREASE PROGRAM EFFICIENCY INCREASE PROGRAM FOR DOMESTIC TRADING NATIONAL STANDARDIZATION DEVELOPMENT PROGRAM

01.04.01

04.01.02

04.01.03

04.01.06

04.01.12

04.90.03

HOUSING DEVELOPMENT PROGRAM HOUSING CUMMUNITY EMPOWERMENT PROGRAM

06.01.01

06.02.02 GOOD GOVERNANCE IMPLEMENTATION PROGRAM FOUNDING PROGRAM FOR SUPERIOR SPORTS YOUTH POLICY HARMONIZATION AND DEVELOPMENT PROGRAM YOUTH PARTICIPATION INCREASE AND FOUNDING PROGRAM SPORT MANAGEMENT AND POLICY DEVELOPMENT PROGRAM SPORT SOCIALIZATION AND FOUNDING PROGRAM SPORT MEANS AND FACILITY INCREASE PROGRAM

01.01.09

08.05.01

10.10.01

10.10.02

10.10.03

10.10.04

10.10.05

STATE MINISTRY FOR YOUTH AND SPORT AFFAIRS


01.01.09

STATE MINISTRY FOR PUBLIC HOUSING

QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.16

01.01.17


01.01.13


-

-

-

-

-

-

22,252,000

22,252,000

-

-

25,500,000

25,500,000

2,339,100

27,063,077

99,150,971

14,955,030

6,982,647

7,859,385

-

136,490

5,662,126


254,656,393

227,737,078

20,000,000

235,681,042

22,500,000

380,427,279

141,207,100

1,282,208,892

179,206,700

123,693,610

65,814,949

368,715,259

8,227,200

180,423,476

328,432,449

64,273,470

54,720,577

30,714,602

-

14,513,328

37,512,155

GOODS EXPENDITURES

231,989,161

646,626

-

579,000

-

187,721

15,996,060

249,398,568

75,000,000

261,109,490

793,670

336,903,160

261,500

33,612,423

16,745,380

235,500

18,890,000

2,026,013

3,684,000

1,120,182

4,052,419


-

-

-

-

-

-

-

-

173,400,000

-

-

173,400,000

-

6,000,000

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

486,645,554

228,383,704

20,000,000

236,260,042

22,500,000

380,615,000

179,455,160

1,553,859,460

427,606,700

384,803,100

92,108,619

904,518,419

10,827,800

247,098,976

444,328,800

79,464,000

80,593,224

40,600,000

3,684,000

15,770,000

47,226,700

TOTAL


275

104

103

100

095

093

LAW AND HUMAN RIGHTS ENFORCEMENT PROGRAM QUALITY INCREASE PROGRAM FOR LAW PROFESSION

03.03.06

03.03.07


01.01.17

AWARENESS INCREASE PROGRAM ON LAW AND HUMAN RIGHTS PERFORMANCE INCREASE PROGRAM FOR COURTS AND OTHER LAW ENFORCEMENT INSTITUTIONS

03.03.03

03.03.05

RECOVERY PROGRAM FOR REGIONS HAVING NATIONAL DISASTER MASTERY AND DEVELOPMENT PROGRAM FOR THE APPLICATION AND TECHNOLOGY OF INFORMATION AND TECHNOLOGY

01.06.11

04.09.03

NATIONAL BOARD FOR INDONESIAN WORKERS PLACEMENT AND PROTECTION


01.01.09

NATIONAL COORDINATION BOARD FOR DISASTER MANAGEMENT


01.01.09

STATE JUDICIAL COMMISSION

GOOD GOVERNANCE IMPLEMENTATION PROGRAM APPARATUS RESOURCE MANAGEMENT PROGRAM

01.01.09

01.01.13


01.01.01

REGIONAL REPRESENTATIVES’ COUNCIL (DPD)

LAW PLANNING PROGRAM AWARENESS INCREASE PROGRAM ON LAW AND HUMAN RIGHTS

03.03.01

03.03.03

GOOD GOVERNANCE IMPLEMENTATION PROGRAM STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM

01.01.09

01.01.17

CORRUPTION ERADICATION COMMISSION


27,840,994

-

-

11,033,884

11,033,884

-

-

6,283,934

6,283,934

-

-

135,656,860

-

135,656,860

-

-

-

-

-

165,996,849

165,996,849


205,814,649

5,850,000

98,965,828

28,058,796

132,874,624

8,937,525

3,000,000

39,002,113

50,939,638

182,472

3,000,000

105,866,402

191,000,200

300,049,074

14,820,100

26,319,600

49,968,259

23,707,972

16,533,120

41,468,582

172,817,633

GOODS EXPENDITURES

14,963,497

7,650,000

51,303,572

200,000

59,153,572

1,250,000

-

-

1,250,000

33,437,528

-

416,000

-

33,853,528

68,000

50,000

2,448,341

276,528

84,723,080

-

87,565,949


4,900,000

-

19,000,000

-

19,000,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SOCIAL ASSISTANCES

253,519,140

13,500,000

169,269,400

39,292,680

222,062,080

10,187,525

3,000,000

45,286,047

58,473,572

33,620,000

3,000,000

241,939,262

191,000,200

469,559,462

14,888,100

26,369,600

52,416,600

23,984,500

101,256,200

207,465,431

426,380,431

TOTAL

276


TOTAL

108

107

106

105

JOB OPPORTUNITY DEVELOPMENT AND EXTENSION PROGRAM

04.02.04

ROADS AND BRIDGES DEVELOPMENT/ INCREASE PROGRAM COASTAL SECURITY AND FLOOD CONTROL PROGRAM SOCIAL PROSPERITY GUARANTEE AND ASSISTANCE PROGRAM

04.08.02

05.04.04

11.08.01


01.01.17

SEARCH AND RESCUE PROGRAM

03.02.01

04.01.01

BUSINESS COMPETITION PROGRAM

COMMISSION FOR THE SUPERVISION OF BUSINESS COMPETITION


01.01.09

NATIONAL SEARCH AND RESCUE AGENCY

APPARATUS RESOURCE MANAGEMENT PROGRAM QUALITY INCREASE PROGRAM FOR LAW PROFESSION


01.01.12

01.01.13


01.01.09

01.01.15


01.01.01

GOVERNMENT GOODS/ SERVICE PROCUREMENT POLICY AGENCY


01.01.09

SIDOARJO MUD DISASTER MANAGEMENT BOARD (BPLS)


01.01.09

01.01.10


45,565,890 106,652,384,891

90,029,992,741

45,565,890

6,796,196

126,589,800

133,385,996

-

32,347,000

14,732,306

8,596,000

30,202,990

1,450,000

87,328,296

4,489,847

138,591,330

3,244,993

4,016,385

150,342,555

187,038,443

3,153,560

15,622,646

GOODS EXPENDITURES

32,812,018

32,812,018

-

90,719,000

90,719,000

-

-

-

-

14,230,300

-

14,230,300

-

-

-

12,444,755

12,444,755

-

-

27,840,994


82,175,538,394

3,935,992

3,935,992

341,606,104

-

341,606,104

6,322,000

1,580,000

138,374

-

150,000

-

8,190,374

-

699,874,570

345,613,407

-

1,045,487,977

14,851,997

56,000

55,500


61,291,246,363

-

-

-

-

-

-

-

466,320

-

-

-

466,320

7,815,353

-

-

-

7,815,353

4,900,000

-

-

SOCIAL ASSISTANCES

340,038,945,380

82,313,900

82,313,900

348,402,300

217,308,800

565,711,100

6,322,000

33,927,000

15,337,000

8,596,000

44,583,290

1,450,000

110,215,290

12,305,200

838,465,900

348,858,400

16,461,140

1,216,090,640

206,790,440

3,209,560

43,519,140

TOTAL

Afrizal Eristianingsih Mariatul Aini

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