The Indonesian Budget Overview 2010 - Direktorat Jenderal ...

6. Dampak Krisis Yunani TerhadAp APBN6. The Impact Of The Greek Crisis On The Indonesian Economy211Appendix2356THE INDONESIANBUDGET OVERVIEW 2010

SAMBUTANDIREKTUR JENDERAL ANGGARANREMARKS FROMTHE DIRECTOR GENERAL OF BUDGET

SAMBUTANDIREKTUR JENDERAL ANGGARANREMARKS FROMTHE DIRECTOR GENERAL OF BUDGETSeperti juga tahun 2009 yang penuhdengan warna naik turunnya perekonomian, duniamaupun domestik, tahun 2010 merupakan tahunyang sarat dengan tantangan. Secara khusustahun 2010 merupakan tahun pertama KabinetIndonesia Bersatu II menjalankan periode keduapemerintahan di bawah pimpinan Presiden SusiloBambang Yudhoyono dan Wakil Presiden Boediono.Sebagaimana amanat UU No. 25 Tahun 2004 tentangSistem Perencanaan Pembangunan Nasional, makatiga bulan setelah pelantikan Presiden dibuat suatuRencana Pembangunan Jangka Menengah Nasional(RPJMN) yang merupakan penjabaran dari visi, misidan program Presiden.Program pembangunan lima tahun ke depanmemiliki lima agenda utama pembangunan nasionaltahun 2010 – 2014, yaitu: (1) pembangunan ekonomidan peningkatan kesejahteraan rakyat; (2) perbaikantata kelola pemerintahan; (3) penegakan pilardemokrasi; (4) penegakan hukum dan pemberantasanSimilar to 2009, in which the global anddomestic economy was full of ups and downs,2010 is also a year that is full of challenges. On aspecial note, 2010 is the first year of the 2 nd UnitedIndonesia Cabinet in running its second term ofoffice under President Susilo Bambang Yudhoyonoand Vice President Boediono. As mandated by LawNo. 25 of 2004 regarding the National DevelopmentPlanning System, three months after the Presidentialinauguration, the National Medium-TermDevelopment Plan (RPJMN) must be formulated asan explanation of the President’s vision, missions andprograms.The development programs for the nextfive years have five main agendas for 2010-2014national development, namely: (1) economicdevelopment and enhancement of public welfare;(2) improvement of governance; (3) enforcement ofthe pillars of democracy; (4) law enforcement andTHE INDONESIANBUDGET OVERVIEW 20109

SAMBUTAN DIREKTUR JENDERAL ANGGARAN | REMARKS FROM THE DIRECTOR GENERAL OF BUDGETINGkorupsi; dan (5) pembangunan yang inklusif danberkeadilan. Menjadi dasar bagi Direktorat JenderalAnggaran (DJA) dalam perencanaan penganggaransehingga mampu menunjang pencapaian programpembangunan nasional lima tahun ke depan.Pada saat yang sama, DJA juga mempunyaiagenda reformasi penganggaran yang secaraterus menerus disempurnakan. Tidak terbataspada pelaksanaan tiga pilar sistem penganggaranyang merupakan amanat UU No. 17 Tahun 2003tentang Keuangan Negara yaitu PenganggaranTerpadu, Kerangka Pengeluaran Jangka Menengahdan Penganggaran Berbasis Kinerja, namun jugaperangkat yang akan menunjang pelaksanaan tigapilar tersebut, seperti pemberlakuan mekanismereward and punishment yang mulai diberlakukanbagi Kementerian Negara/Lembaga (K/L) penerimastimulus fiskal.Sistem penganggaran yang baik jugaperlu ditunjang dengan peraturan-peraturan yangresponsif terhadap perkembangan keadaan. Hal iniantara lain yang mendorong DJA untuk melakukanrevisi UU No. 20 Tahun 1997 tentang PenerimaanNegara Bukan Pajak, dimana pada tahun 2010 telahmasuk dalam salah satu Program Legislasi Nasional.Penerbitan buku Sekilas PenganggaranIndonesia Tahun 2010 ini tidak hanya mengupashal-hal di atas tetapi juga menyampaikan isucorruptioneradication; and (5) inclusive and fairdevelopment. which serve as a foundation for theDirectorate General of Budget (DJA) in planning theIndonesian Budget so as to be able to support theachievement of the national development programfor the next five years.In the meantime, the DJA also has abudgeting reform agenda which undergoescontinuous improvement. It is not only limited tothe implementation of the three pillars of budgetingsystem as mandated by Law No. 17 of 2003regarding State Finance, namely Unified Budgeting,the Medium-Term Expenditure Framework andPerformance-Based Budgeting, but also included theequipment which will support the implementationof these three pillars, such as the application of areward and punishment mechanism that will beginto be implemented at State Ministries/Agencies (K/L)which receive fiscal stimulus.A good budgeting system also needs tobe supported by regulations that are responsive todeveloping conditions. This, among other things,encourages the DJA to undertake revisions to LawNo. 20 of 1997 regarding Non-Tax State Revenue,where in 2010 it has been included as one of theNational Legislative Programs.Other than discussing the above issues,the 2010 Indonesian Budgeting in Brief (SekilasPenganggaran Indonesia Tahun 2010) also explores10THE INDONESIANBUDGET OVERVIEW 2010

SAMBUTAN DIREKTUR JENDERAL ANGGARAN | REMARKS FROM THE DIRECTOR GENERAL OF BUDGETINGisu aktual lain, seperti (i) Kebijakan PembatasanSubsidi Bahan Bakar Minyak (BBM); (ii) PenerapanReward dan Punishment Stimulus Fiskal; (iii)Pengalihan Pajak Bumi Dan Bangungan Dan BeaPerolehan Hak Atas Tanah Dan Bangunan MenjadiPajak Kabupaten/Kota; (iv) Peranan RekeningMigas Dalam Optimalisasi Pendapatan Negara;dan (v) Fasilitas Likuiditas Pembiayaan PerumahanSebuah Upaya Pemerintah Untuk MempercepatPemenuhan Kebuutuhan Rumah Bagi MasyarakatBerpenghasilan Rendah. Buku ini kami harapkandapat membuka wawasan seluruh stakeholdertermasuk pegawai DJA dalam melaksanakan tugassehari-hari. Karena itulah penjabaran RPJMN 2010 -2014 diletakkan pada awal bahasan, dan kemudiandiikuti dengan bahasan mengenai APBN dan APBN-P2010. Pelaksanaan Reformasi Penganggaran yangdimulai secara serentak pada tahun ini, juga tetapkami sajikan sebagai salah satu topik utama. Kamiberharap, dengan segala kendala yang dihadapi, kitatetap melangkah maju dalam menjalankan reformasipenganggaran sehingga kita akan sampai padakondisi yang ideal.Kami menyadari bahwa masih adakekurangan dalam penyusunan buku ini. Untukitu, dengan besar hati kami akan selalu menerimasegala saran dan kritik yang membangun dari semuapembaca. Kami percaya, apa yang disampaikanbertujuan untuk meningkatkan kinerja, baik DJAcontemporary issues, such as (i) Fuel (BBM) SubsidyLimitiation Policy; (ii) Application of Reward andPunishment In Fiscal Stimulus; (iii) The DiversionOf Land And Building Tax (PBB) And Duties OnLand And Building Transfers (BPHTB) To BecomeRegency/City Taxes; (iv) The Roles Of Oil And GasAccount In The Optimization Of State Revenues;and (v) Housing Finance Liquidity Facility: An EffortOf The Government To Accelerate The FulfillmentOf Housing Need For Low-Income Communities.Furthermore, we also hope that this book canbroaden the knowledge of our Stakeholders, as wellas the DJA employees in carrying out their day-to-daytasks. Therefore, the description of the 2010-2014RPJMN is placed at the beginning of the book, andfollowed by the discussion on the 2010 IndonesianBudget and the 2010 Indonesian Revised Budget.The implementation of Budgeting Reform that isinitiated simultaneously this year is also presented asone of the main topics. We hope that, despite allof the constraints, we will relentlessly continue theimplementation of budgeting reforms until the idealcondition is achieved.Despite our best efforts, we realize thatthis book is not without any shortcomings. For thatreason, we are happy to receive any constructivesuggestions and criticisms from all of the readers. Webelieve these will serve to enhance the performanceof both the DJA and the Government as a whole.THE INDONESIANBUDGET OVERVIEW 201011

maupun pemerintahan secara keseluruhan.Saya memberikan penghargaan kepadasemua pihak yang telah membantu penerbitanbuku ini, khususnya kepada Tim Penyusun. Semogaapa yang kita kerjakan bermanfaat dan menjadipendorong untuk berbuat lebih baik lagi. Selamatmembaca.I extend my appreciation to all parties whohave assisted with the publication of this book,particularly to the Team of Authors. I hope that whatwe have done will be beneficial and prompt us to dothings better. Happy reading.Direktur Jenderal AnggaranDirector General,Anny Ratnawati12THE INDONESIANBUDGET OVERVIEW 2010

RINGKASAN EKSEKUTIFEXECUTIVE SUMMARY

RINGKASAN EKSEKUTIF | EXECUTIVE SUMMARY(RPJMN) 2010-2014 yang memuat lima agendautama Pembangunan Nasional tahun 2010-2014,yaitu: (1) pembangunan ekonomi dan peningkatankesejahteraan rakyat; (2) Perbaikan tata kelolapemerintahan; (3) penegakan pilar demokrasi; (4)penegakan hukum dan pemberantasan korupsi; dan(5) pembangunan yang inklusif dan berkeadilan. Untukmemudahkan penerapan dan pengukuran tingkatkeberhasilan pembangunan nasional, kelima agendautama tersebut diuraikan lebih lanjut berdasarkanprioritas bidang dan prioritas pembangunankewilayahan.Bagian kedua buku ini mengupas kebijakan fiskaltahun 2010 yang tercermin dalam APBN 2010, baikkebijakan dibidang pendapatan negara, belanjanegara, maupun kebijakan di bidang pembiayaandalam rangka pencapaian berbagai target dalam APBN.Bagian ini juga membahas kerangka APBN JangkaMenengah (Medium Term Budget Framework/MTBF).Penyusunan MTBF tersebut bertujuan mewujudkankesinambungan fiskal (fiscal sustainability) dankesinambungan utang (debt sustainability) melaluiproyeksi postur APBN dan kebijakan jangka menengah.Pada akhir bagian kedua ini, diuraikan alasan yangmenyebabkan Pemerintah melakukan percepatanpengajuan APBN-P tahun 2010.Bagian ketiga buku ini membahas mengenaiperkembangan sistem penganggaran. Reformasipenganggaran mulai dilaksanakan pada tahunanggaran 2005 sesuai dengan amanat UU No 17 tahun2003 tentang Keuangan Negara. Ada tiga pendekatanpenyusunan anggaran yang diterapkan pada sistemDevelopment Plan (RPJMN), containing the five mainagendas of National Development for 2010-2014,namely: (1) economic development and public welfareimprovement; (2) improvements to Governance;(3) enforcement of the pillars of democracy; (4)law enforcement and corruption eradication; and(5) inclusive and fair development. To facilitate theapplication and measurement of the success ofnational development, these five main agendas willbe described in further detail, based on sector priorityand territorial development priority.The second section of this book highlights the fiscalpolicy for 2010, as is reflected in the 2010 IndonesianBudget, for policies in the fields of revenue,expenditures, and policies in the finance sector, in theframework of the achievement of various targets inthe Indonesian Budget. This section will also examinethe Medium-Term Budget Framework (MTBF). Thedevelopment of the MTBF is aimed to realize fiscalsustainability and debt sustainability through theprojection of the Indonesian Budget posture andmedium-term policies. At the end of this secondsection, the reasons that led the Government toaccelerate the submission of the 2010 IndonesianRevised Budget will be described.The third section of this book will examine thedevelopment of the budgeting system. Budgetingreform was begun in fiscal year 2005 as mandatedby Law No. 17 of 2003 regarding State Finance.There are three budget preparation approachesbeing applied in the new budgeting system, namely:16THE INDONESIANBUDGET OVERVIEW 2010

RINGKASAN EKSEKUTIF | EXECUTIVE SUMMARYpenganggaran baru yaitu meliputi penganggaranterpadu, penganggaran berbasis kinerja, dankerangka pengeluaran jangka menengah. Sedangkanklasifikasi yang digunakan dibedakan menurut fungsi,organisasi, dan jenis belanja. Hal lain yang dijelaskan dibagian ini adalah proses penganggaran yang meliputipenyusunan, pelaksanaan, dan pertanggungjawabananggaran. Memasuki tahun 2010, diuraikanlangkah-langkah yang telah dilakukan dalam rangkapenerapan penganggaran berbasis kinerja secarautuh di tahun anggaran 2011. Di akhir bagian ketiga,dijelaskan arah perkembangan sistem penganggaranyang diawali dari fase pertama tahap penerapanyaitu tahun 2005 dan fase kedua yaitu tahun 2010sampai dengan 2014 yang meliputi kegiatan yangtelah dilaksanakan di tahun 2010 yang diikutidengan upaya pemantapan penerapan reformasipenganggaran di tahun 2012 dan 2013. Fase ketigayang merupakan tahap penyempurnaan dijadwalkanmulai dilaksanakan pada tahun 2015.Bagian akhir buku ini membicarakan isu-isu aktualyang berkaitan dengan penganggaran di tahun2010.Isu Pertama, Kebijakan Pembatasan Subsidi BahanBakar Minyak (BBM)Belanja subsidi termasuk subsidi BBM merupakan salahsatu komponen APBN yang sangat penting. Hal initerlihat dari perkembangan besarannya, proporsinyaterhadap belanja, dan rasionya terhadap PDB, yangcenderung signifikan terhadap APBN. Posisi strategissubsidi selain dilihat dari sisi keuangan negara, jugaditinjau dari efektivitas tujuan, keadilan penerima,integrated budgeting, performance-based budgeting,and the medium-term expenditure framework. Theclassification being used now is differentiated byfunction, organization, and type of expenditure.Another matter which is described in this sectionis a budgeting process that covers preparation,implementation, and accountability of the budget.Entering 2010, the steps which are to taken incomprehensively implementing performance-basedbudgeting for fiscal year 2011 are outlined. At theend of the third section, the direction of the budgetingsystem development is explained, beginning fromthe first phase of the implementation stage in 2005,and the second phase, lasting from 2010 to 2014,covering activities that have been carried out in 2010,followed by efforts to consolidate the implementationof budgeting reforms in 2012 and 2013. Thethird phase, the completion stage, is scheduled tocommence in 2015.The closing section of this book examines actual issuesrelated to budgeting in 2010.The first issue is the Fuel Oil (BBM) Subsidy LimitationPolicy.Subsidy expenditure, including the fuel oil subsidy,is one very important component of the Indonesianbudget. This can be seen from the development ofits magnitude, its proportion to expenditures, andits ratio to GDP, which tends to be significant in theIndonesian Budget. The strategic position of thissubsidy, in addition to being seen from the stateTHE INDONESIANBUDGET OVERVIEW 201017

RINGKASAN EKSEKUTIF | EXECUTIVE SUMMARYserta proses dan mekanisme penyaluran subsidi.Alasan yang mendorong lahirnya tulisan ini adanyawacana terkini yaitu kebijakan pencabutan subsidiBBM bagi golongan ekonomi menengah ke atas,sementara golongan ekonomi lain tetap mendapatkansubsidi. Untuk itu, tulisan ini dibagi menjadi beberapasub bahasan yang meliputi perkembangan belanjasubsidi, dampak pembatasan subsidi BBM bagiperekonomian nasional secara makro dan mikro, bagimasyarakat penerima, maupun bagi pemerintah.Tulisan ini ditutup dengan beberapa catatan pentingyang bersifat rekomendasi.Isu Kedua, Penerapan Reward dan punishmentstimulus fiskalMencermati krisis global yang terjadi pada tahun2008-2009, Pemerintah bersama DPR merasa perlumengambil langkah-langkah khusus melalui kebijakanstimulus fiskal di tahun 2009. Langkah tersebutdiiringi dengan adanya reward dan punishment bagiK/L yang mendapat alokasi stimulus fiskal. Tulisan inimenyajikan informasi yang komplit mengenai latarbelakang, kebijakan stimulus fiskal, pelaksanaanstimulus fiskal, penerapan reward dan punishmentserta beberapa permasalahan yang dihadapi.Isu Ketiga, Pengalihan Pajak Bumi dan Bangunan (PBB)dan Bea Perolehan Hak atas Tanah dan Bangunan(BPHTB) menjadi Pajak Kabupaten/KotaPenetapan UU no 28 Tahun 2009 sebagai penggantiUU Nomor 18 Tahun 1997 sebagaimana telah diubahfinance standpoint, is also viewed in terms of theeffectiveness of its objectives, fairness for the recipients,as well as the processes and mechanisms for subsidyallocation. The current discourse is the reason whichled to this writing being made, namely that the fuel oilsubsidy policy was being eliminated for the mediumand upper economic groups, while other economicgroups are still receive the subsidy. Therefore, thiswriting is divided into several sub-topics that cover thedevelopments of subsidy spending, and the impact offuel oil subsidy limitations on the national economy atthe macro and micro levels, on recipient communities,and on the government. This writing concludes withsome important notes of recommendation.The second issue is the application of Reward andPunishment fiscal stimulus.Observing the global crisis which took place from2008-2009, the Government, together with theHouse of Representatives, considered it was necessaryto take special measures through a fiscal stimuluspolicy in 2009. These measures were accompaniedby a reward and punishment system for the K/Lswhich received fiscal stimulus allocations. This writingpresents complete information on the backgroundsituation, the fiscal stimulus policy, the fiscal stimulusimplementation, the application of rewards andpunishments, as well as some problems being faced.The third issue is the Diversion of Land and BuildingTax (PBB) and Duties on Land and Building Transfer(BPHTB) to become Regency/City Taxes.The stipulations of Law No. 28 of 2009 in lieu of LawNo. 18 of 1997 as amended by Law No. 34 of 200018THE INDONESIANBUDGET OVERVIEW 2010

RINGKASAN EKSEKUTIF | EXECUTIVE SUMMARYdengan UU Nomor 34 tahun 2000 telah memberikanperubahan yang mendasar yaitu dengan dialihkannya2 jenis pajak pusat menjadi pajak baru bagi kabupaten/kota, yaitu PBB dan BPHTB. Pengalihan PBB-P2 efektifdiberlakukan mulai 1 Januari 2014 sedangkan BPHTBdilakukan mulai 1 Januari 2011. Tulisan ini mencobamenjelaskan mengenai landasan teoritis pengalihanPBB dan BPHTB menjadi Pajak Daerah, kebijakan yangmendasari pengalihan tersebut, serta implikasinyabagi keuangan pusat dan daerah.Isu Keempat, Peranan Rekening Migas dalamOptimalisasi Pendapatan Negara.Penerimaan migas masih menjadi andalan dariPenerimaan Negara Bukan Pajak (PNBP). Hal ini terlihatdari komposisi penerimaan SDA migas yang mencapaidua pertiga dari total PNBP. Mengingat penerimaanSDA migas memiliki karakteristik yang unik, yaitu salahsatu mekanisme penerimaannya harus terlebih dahuludisetor ke rekening kementerian keuangan di BankIndonesia, maka bagian ini mencoba menguraikanjenis penerimaan migas, peranan berikut fungsirekening migas. Dari tulisan tersebut, terlihat bahwaBPMIGAS, KKKS, dan Pertamina merupakan pihakpihakyang menjadi bagian penting yang menunjangpelaksanaan DJA dalam mengoptimalkan sumberpendapatan negara dari sektor migas.Isu Kelima, Fasilitas Likuiditas Pembiayaan PerumahanKetersediaan perumahan secara luas dan meratamerupakan aspek penting dalam meningkatkanproduktivitas sektor produksi. Untuk itu, Pemerintahtelah menetapkan sasaran pembangunan perumahanhas provided a fundamental change, namely with thediversion of 2 types of central taxes to new taxes forthe regencies/cities, namely the PBB and the BPHTB.The diversion of PBB-P2 will become effective as ofthe 1 st of January, 2014, while the BPHTB will beconducted starting on the 1 st of January, 2011. Thiswriting describes the theoretical basis of divertingof PBB and BPHTB to become Regional Taxes, thepolicies underlying the diverting of those taxes, and itsimplications for central and regional finances.The fourth issue is the Role of the Oil and GasAccount in Revenue Optimization.Oil and gas revenues are still the mainstay of Non-Tax Revenues (PNBP). This can be seen from thecomposition of oil and gas resource revenues, whichreach two-thirds of the total of non-tax revenues.Given that oil and gas natural resource revenues haveunique characteristics, one of which is its mechanismwhere receipts must first be deposited into theMinistry of finance bank account with the Bank ofIndonesia, this section tries to describe types of oiland gas revenues as well as the roles and functions ofthe oil and natural gas account. From this writing, itbecomes evident that BPMIGAS, PSC, and Pertaminaare the parties which play important parts to supportthe implementation of the DJA in optimizing staterevenue resources from the oil and gas sector.The fifth issue is the Housing Financing LiquidityFacility.The availability of housing which is widely and evenlydistributed is an important aspect in improvingthe productivity of production sector. Towards thatTHE INDONESIANBUDGET OVERVIEW 201019

RINGKASAN EKSEKUTIF | EXECUTIVE SUMMARYdalam dokumen RPJMN 2010-2014. Tulisan inimemberikan analisis tentang pembangunanperumahan secara komprehensif baik dari kebijakan,sasaran dan permasalahannya, subsidi KreditPemilikan Rumah Sederhana Sehat (KPRSh) sertapenjelasan tentang terbitnya Kebijakan FasilitasLikuiditas Pembiayaan Perumahan (FLPP).end, the Government has set a goal of housingdevelopment in the 2010-2014 RPJMN documents.This writing provides a comprehensive analysis onhousing development, as seen from the policy,objectives and problems, Simple and Healthy HouseOwnership Credit (KPRSH), and an explanation onthe issuance of the Housing Finance Liquidity Facility(FLPP) Policy.Isu Keenam, Dampak Krisis Yunani Terhadap APBNSecara umum, bagian ini mengulas perkembangankrisis global yang mulai menjalar di tahun 2008.Namun tulisan ini mencermati kasus spesifik yangmenjadi isu penting di perekonomian dunia yaituterjadinya krisis Yunani. Dampak dari krisis Yunanitersebut dikhawatirkan akan merembet ke Indonesiamelalui beberapa jalur transmisi yaitu perdagangan,perbankan, dan pasar keuangan. Seberapa jauhpengaruh krisis Yunani terhadap APBN menjadi sajianpenutup tema ini.The sixth issue is the Impacts of Greek Crisis on theIndonesian Budget.In general, this section examines the developmentof the global crisis which began spreading in 2008.However, this writing highlights a specific case whichhas become an important issue in the world economy,namely the occurrence of the Greek crisis. It is fearedthat the impacts of the Greek crisis will spread toIndonesia through several transmission channels,namely trade, banking, and the financial market.The extent of the impact of the Greek crisis on theIndonesian Budget is presented in the concludingtheme.20THE INDONESIANBUDGET OVERVIEW 2010

BABCAPTER1RENCANA PEMBANGUNAN JANGKAMENENGAH NASIONAL (RPJMN) 2010-2014THE 2010-2014 NATIONAL MEDIUM-TERMDEVELOPMENT PLANRencana Pembangunan Jangka MenengahNasional (RPJMN) 2010-2014 merupakanpenjabaran dari Visi, Misi, dan Program Presidenyang penyusunannya berpedoman pada RencanaPembangunan Jangka Panjang Nasional (RPJPN)2005-2025. RPJMN 2010-2014 ini selanjutnyamenjadi pedoman bagi kementerian/lembaga dalammenyusun Rencana Strategis kementerian/lembaga(Renstra-KL) dan menjadi bahan pertimbangan bagipemerintah daerah dalam menyusun/menyesuaikanrencana pembangunan daerahnya masing-masingdalam rangka pencapaian sasaran pembangunannasional. Untuk pelaksanaan lebih lanjut, RPJMNakan dijabarkan ke dalam Rencana Kerja Pemerintah(RKP) yang akan menjadi pedoman bagi penyusunanRancangan Anggaran Pendapatan dan Belanja Negara(RAPBN).Tema yang dicanangkan dalam penyusunan RencanaPembangunan Jangka Menengah Nasional (RPJMN)tahun 2010-2014 adalah “Terwujudnya Indonesiayang Sejahtera, Demokratis, dan Berkeadilan”.Untuk mencapai visi tersebut, maka misi PemerintahThe 2010-2014 National Medium-Term DevelopmentPlan (RPJMN) is an explanation of the President’sVision, Mission and Program, the formulation ofwhich is guided by the 2005-2025 National Long-TermDevelopment Plan (RPJPN). The 2010-2014 RPJMN isused as guideline for the ministries/agencies in theformulation of the Strategic Plans of ministries/agencies(Renstra-KL) and as material for consideration for theregional governments in the formulation/adjustmentof their respective regional development plans, inrespect to the achievement of national developmentobjectives. To be implemented further, the RPJMN willbe referred to in the making of the Government WorkPlan (RKP), which will be used the as guideline in theformulation of the Proposed Budget (RAPBN).The theme in the formulation of the 2010-2014National Medium-Term Development Plan (RPJMN)is “The Realization of a Prosperous, Democraticand Fair Indonesia”. In order to achieve this vision,the Government’s mission in the 2010-2014 periodTHE INDONESIANBUDGET OVERVIEW 201023

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANdalam periode 2010-2014 diarahkan untukmewujudkan Indonesia yang lebih sejahtera, amandan damai, serta meletakkan fondasi yang lebihkuat bagi Indonesia yang adil dan demokratis. Dalammewujudkan visi dan misi pembangunan nasional2010-2014 tersebut, Pemerintah telah menetapkanlima agenda utama pembangunan nasional tahun2010-2014, yaitu: (1) Pembangunan ekonomi danpeningkatan kesejahteraan rakyat; (2) Perbaikan tatakelola pemerintahan; (3) Penegakan pilar demokrasi;(4) Penegakkan hukum dan pemberantasan korupsi;dan (5) Pembangunan yang inklusif dan berkeadilan.Dalam rangka mewujudkan visi dan misi 2010-2014tersebut, perlu dirumuskan dan dijabarkan lebihoperasional ke dalam sejumlah prioritas pembangunansehingga lebih mudah diimplementasikan dan diukurtingkat keberhasilannya. Selanjutnya, prioritaspembangunan nasional tersebut dijabarkan lebihlanjut berdasarkan prioritas bidang dan prioritaspembangunan kewilayahan. Berikut akan diuraikanmengenai prioritas pembangunan nasional, prioritasbidang, dan prioritas pembangunan kewilayahan .I. Prioritas PembangunanNasionalDalam RPJMN 2010-2014 terdapat 11 prioritasnasional yang ditetapkan berdasarkan tantanganpembangunan nasional yang dihadapi saat ini dandengan memperhatikan program dan kegiatanpokok yang disusun oleh K/L dan Pemerintah daerahyang bersifat realistis, penting dan mendesak untukdilaksanakan, serta memiliki dampak nyata, terukuris directed towards realize a more prosperous, safeand peaceful Indonesia, and to establish a firmerfoundation for a fair and democratic Indonesia. Inachieving the 2010-2014 national developmentvision and mission, the Government has determinedfive main agendas for national development from2010-2014, namely: (1) Economic development andenhancement of public welfare; (2) Improvement ofgovernance; (3) Upholding the pillars of democracy;(4) Law enforcement and corruption eradication; and(5) Inclusive and fair development.In regard to the achievement of the 2010-2014 visionand mission, a number of development prioritiesneed to be formulated and explained; in this way itwill be easier to implement the vision and mission andto measure the level of success. Then, the nationaldevelopment priorities are explained further, based onfields of priority and regional development priorities.The national development priorities, fields of priority,and regional development priorities are described asfollows:I. National Development PrioritiesIn the 2010-2014 RPJMN there are 11 nationalpriorities which have been formulated based on thenational development challenges that are currentlybeing faced, and by taking into account the mainprograms and activities, as formulated by the K/L andRegional Governments, that are realistic, important,urgently need to be implemented, and have real,24THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANdan langsung dirasakan oleh masyarakat, yaitu: (1)reformasi birokrasi dan tata kelola; (2) pendidikan;(3) kesehatan; (4) penanggulangan kemiskinan; (5)ketahanan pangan; (6) infrastruktur; (7) iklim investasidan usaha; (8) energi; (9) lingkungan hidup danbencana; (10) daerah tertinggal, terdepan, terluar,dan pascakonflik; serta (11) kebudayaan, kreativitas,dan inovasi teknologi.measured and direct impacts for society, namely: (1)governance and bureaucratic reform; (2) education;(3) health; (4) poverty reduction; (5) food security; (6)infrastructure; (7) investment and business climate; (8)energy; (9) environmental issues and disasters; (10)underdeveloped, leading, outermost and post-conflictareas; and (11) culture, creativity, and technologicalinnovation.Prioritas 1: Reformasi Birokrasi dan Tata KelolaPemantapan tata kelola pemerintahan yang lebihbaik melalui terobosan kinerja secara terpadu, penuhintegritas, akuntabel, taat kepada hukum yangberwibawa, dan transparan. Peningkatan kualitaspelayanan publik yang ditopang oleh efisiensi strukturpemerintah di pusat dan di daerah, kapasitas pegawaipemerintah yang memadai, dan data kependudukanyang baik. Oleh karena itu, substansi inti dari reformasibirokrasi dan tata kelola adalah sebagai berikut :- Konsolidasi struktural dan peningkatan kapasitaskementerian/lembaga yang menangani aparaturNegara dan restrukturisasi lembaga pemerintahlainnya;- Penataan otonomi daerah;- Penyempurnaan pengelolaan PNS;- Percepatan harmonisasi dan sinkronisasi peraturanperundang-undangan di tingkat pusat dandaerah;- Penetapan dan penerapan sistem Indikator KinerjaUtama Pelayanan Publik yang selaras antarapemerintah pusat dan pemerintah daerah;- Peningkatan integrasi dan integritas penerapanPriority 1: Governance and Bureaucratic ReformThis consists of improved governance stabilizationthrough integrated performance breakthroughs thatare full of integrity, accountable, comply with the law,and are transparent. Increased quality of public servicesupported by efficiency of the government structureat the central and regional levels, adequate capacity ofgovernment employees, and good population data.Therefore, the core substance of governance andbureaucratic reforms are as follows:- Structural consolidation and enhancement of thecapacity of ministries/agencies that manage thestate apparatus and the restructuring of othergovernment institutions;- Structuring of regional autonomy;- Improvement of civil servant management;- Accelerated harmonization and synchronization oflaws and regulations at the central and regionallevels;- Determination and application of Public Service KeyPerformance Indicators system that is in harmonybetween the central and regional governments;- Enhanced integration and integrity of theTHE INDONESIANBUDGET OVERVIEW 201025

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANdan penegakan hukum oleh seluruh lembaga danaparat hukum;- Penetapan Nomor Induk Kependudukan (NIK) danpengembangan Sistem Informasi dan AdministrasiKependudukan (SIAK) dengan aplikasi pertamapada kartu tanda penduduk selambat-lambatnyapada 2011.application and enforcement of the laws by all lawinstitutions and apparatuses;- Determination of the Single Identity Number(Nomor Induk Kependudukan/NIK) anddevelopment of the Demographic Administrationand Information System (Sistem Informasi andAdministrasi Kependudukan/SIAK) whose firstapplication on ID cards is to be done by 2011 atthe latest.Prioritas 2: PendidikanPeningkatan akses pendidikan yang berkualitas,terjangkau, relevan, dan efisien menuju terangkatnyakesejahteraan hidup rakyat, kemandirian, keluhuranbudi pekerti, dan karakter bangsa yang kuat.Pembangunan bidang pendidikan diarahkan demitercapainya pertumbuhan ekonomi yang didukungkeselarasan antara ketersediaan tenaga terdidikdengan kemampuan menciptakan lapangan kerja ataukewirausahaan dan menjawab tantangan kebutuhantenaga kerja. Oleh karena itu, substansi inti programaksi bidang pendidikan adalah sebagai berikut:- Meningkatnya akses pendidikan dasarmenengah;- Peningkatan Angka Partisipasi Kasar pendidikantinggi dari18% di 2009 menjadi 25% di 2014;- Penerapan metodologi pendidikan yangmenyeluruh yaitu memperhatikan kemampuansosial, watak, budi pekerti, kecintaan terhadapbudaya-bahasa Indonesia;- Pemberdayaan peran kepala sekolah sebagaimanajer sistem pendidikan yang unggul, revitalisasiPriority 2: EducationThis consists of increased access to quality, affordable,relevant and efficient education towards increasedpublic welfare, self-sufficiency, noble character andstrong national character. Development in the fieldof education is directed towards the achievementof economic development which is supported byharmony between the availability of educators and theability to create employment or entrepreneurship, aswell as to answer the challenges of manpower needs.Therefore, the core substance of the action programin the field of education is as follows:- Increased access to elementary and secondaryeducation;- Increased Approximate Participation Figure ofhigher education from 18% in 2009 to 25% in2014;- Application of a comprehensive educationmethodology, which is done by taking into accountsocial capacity, character, disposition and love forIndonesian culture and language;- Empowerment of the role of headmasters as high-26THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANperan pengawas sekolah sebagai entitas qualityassurance, mendorong aktivasi peran KomiteSekolah untuk menjamin keterlibatan pemangkukepentingan dalam proses pembelajaran, danDewan Pendidikan di tingkat Kabupaten;- Penataan ulang kurikulum sekolah yang dibagimenjadi kurikulum tingkat nasional, daerah, dansekolah;- Peningkatan kualitas guru, pengelolaan danlayanan sekolah, antara lain melalui programremediasi kemampuan mengajar guru danpenerapan sistem evaluasi kinerja profesionaltenaga pengajar.quality educational system managers; revitalizationof the role of school supervisor as quality assuranceentities, encouraging the activation of the role ofthe School Committee to ensure the involvementof stakeholders in the learning process, includingthe Education Board at the District level;- Restructuring of the school curriculum intonational, regional and school curriculum divisions;- Enhancement of teacher quality, schoolmanagement and services, including throughremediation programs of teacher teaching abilityand the application of an educators’ professionalperformance evaluation system.Prioritas 3: KesehatanTitik berat pembangunan bidang kesehatan melaluipendekatan preventif, tidak hanya kuratif, melaluipeningkatan kesehatan masyarakat dan lingkungandi antaranya dengan perluasan penyediaan airbersih, pengurangan wilayah kumuh sehingga secarakeseluruhan dapat meningkatkan angka harapanhidup dari 70,7 tahun pada 2009 menjadi 72,0 tahunpada 2014, dan pencapaian keseluruhan sasaranMillenium Development Goals (MDGs) tahun 2015.Oleh karena itu, substansi inti program aksi bidangkesehatan adalah sebagai berikut:- Pelaksanaan Program Kesehatan Preventif Terpaduyang meliputi pemberian imunisasi dasar kepada90% balita pada 2014; Penyediaan akses sumberair bersih yang menjangkau 67% penduduk danakses terhadap sanitasi dasar berkualitas yangPriority 3: HealthThe development in the field of health is to emphasizethe preventive approach, not just curative approaches,through enhanced social and environmental health.This is done, among other things, through the widerprovision of clean water and the reduction of slumareas, which is to enhance life expectancy from70.7 years in 2009 to 72.0 years in 2014, and theachievement of the overall objectives of the 2015Millennium Development Goals (MDGs). Therefore,the core substance of the action program in the fieldof health is as follows:- Implementation of the Integrated PreventiveHealth Program, consisting of the provision of basicimmunization to 90% of children under the age offive (balita) in 2014; provision of access to sourcesof clean water that reach 67% of the population,THE INDONESIANBUDGET OVERVIEW 201027

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANmenjangkau 75% penduduk sebelum 2014;Penurunan tingkat kematian ibu saat melahirkandari 307 per 100.000 kelahiran pada 2008 menjadi118 pada 2014, serta tingkat kematian bayi dari34 per 1.000 kelahiran pada 2008 menjadi 24pada 2014;- Peningkatan kualitas dan jangkauan layanan KBmelalui 23.500 klinik pemerintah dan swastaselama 2010-2014;- Ketersediaan dan peningkatan kualitas layananrumah sakit berakreditasi internasional di minimal5 kota besar di Indonesia dengan target 3 kotapada 2012 dan 5 kota pada 2014;- Pemberlakuan Daftar Obat Esensial Nasionalsebagai dasar pengadaan obat di seluruh Indonesiadan pembatasan harga obat generik bermerekpada 2010;- Penerapan Asuransi Kesehatan Nasional untukseluruh keluarga miskin dengan cakupan 100%pada 2011 dan diperluas secara bertahap untukkeluarga Indonesia lainnya antara 2012-2014.and access to quality basic sanitation that reaches75% of the population before 2014; a decreasedmaternal mortality rate from 307 per 100,000 livebirths in 2008 to 118 (per 100,000 live births) in2014; and a decreased infant mortality rate from34 per 1,000 live births in 2008 to 24 (per 1,000live births) in 2014;- Increased quality and coverage of Family Planning(KB) services through 23,500 government andprivate clinics in 2010-2014;- Availability and increased quality of internationallyaccredited hospital services in a minimum of 5major cities in Indonesia, with the target of 3 citiesin 2012 and 5 cities in 2014;- Imposition of the National Essential Medicine Listas a basis of medicine procurement throughoutIndonesia, and price limitations on branded genericmedicine in 2010;- Application of National Health Insurance for allpoor families with 100% coverage in 2011, andgradually extended to include other Indonesianfamilies in 2012-2014.Prioritas 4: Penanggulangan KemiskinanPenurunan tingkat kemiskinan absolut dari 14,1%pada 2009 menjadi 8-10% pada 2014 dan perbaikandistribusi pendapatan dengan pelindungan sosialyang berbasis keluarga, pemberdayaan masyarakatdan perluasan kesempatan ekonomi masyarakat yangberpendapatan rendah. Oleh karena itu, substansi intiprogram aksi penanggulangan kemiskinan adalahsebagai berikut:Priority 4: Poverty ReductionThis consists of a reduction of the absolute povertylevel from 14.1% in 2009 to 8-10% in 2014 andimprovement of income distribution, using: familybasedsocial protection, community empowermentand broader economic opportunity for the low-incomesegment of the public. Therefore, the core substanceof the action program in the field of poverty reductionis as follows:28THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLAN- Integrasi program perlindungan sosial berbasiskeluarga yang mencakup program BantuanLangsung Tunai (BLT), bantuan pangan, jaminansosial bidang kesehatan, beasiswa bagi anakkeluarga berpendapatan rendah, Pendidikan AnakUsia Dini (PAUD), dan Parenting Education mulai2010 dan program keluarga harapan diperluasmenjadi program nasional mulai 2011-2012;- Penambahan anggaran Program NasionalPemberdayaan Masyarakat (PNPM) Mandiri,pemenuhan Bantuan Langsung Masyarakat (BLM)Rp 3 miliar per kecamatan untuk minimal 30%kecamatan termiskin di pedesaan, dan integrasisecara selektif PNPM Pendukung;- Pelaksanaan penyempurnaan mekanismepenyaluran KUR mulai 2010 dan perluasancakupan KUR mulai 2011;- Revitalisasi Komite Nasional PenanggulanganKemiskinan di bawah koordinasi Wakil Presiden,penggunaan unified database untuk penetapansasaran program mulai 2009-2010, dan penerapansystem monitoring dan evaluasi yang akuratsebagai dasar keputusan dan alokasi anggaran.- Integration of a family-based social protectionprogram that includes: Unconditional CashTransfer (Bantuan Langsung Tunai/BLT) program,a food program, social security in the field ofhealth, scholarships for children from low-incomefamilies, Early Childhood Education, and ParentingEducation starting in 2010, as wells as expandingthe hopeful family program (program keluargaharapan) to a national program, starting in 2011-2012;- Additional budget for the National Program for theCommunity Empowerment (PNPM), fulfillment ofthe Community Direct Assistance (BLM) of Rp.3billion per sub-district for a minimum of 30% ofthe poorest sub-districts in rural areas, and selectiveintegration of Supporting PNPM;- Improved mechanism of KUR (people’s businesscredit program) disbursement starting in 2010,and expanded KUR coverage starting in 2011;- Revitalization of the National Committee forPoverty Reduction under the coordination of theVice President, the use of a unified database fordeterminating program objectives, starting in2009-2010, and the application of an accuratemonitoring and evaluation system as a basis indecision-making and budget allocation.Prioritas 5: Ketahanan PanganPeningkatan ketahanan pangan dan lanjutanrevitalisasi pertanian untuk mewujudkan kemandirianpangan, peningkatan daya saing produk pertanian,peningkatan pendapatan petani, serta kelestarianPriority 5: Food SecurityThis consists of the enhancement of food securityand the continuation of agricultural revitalization torealize food self-reliance, increased competitiveness ofagricultural products, increased farmers’ income, andTHE INDONESIANBUDGET OVERVIEW 201029

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANlingkungan dan sumber daya alam. Peningkatanpertumbuhan Produk domestik Bruto (PDB) sektorpertanian sebesar 3,7% per tahun dan Indeks NilaiTukar Petani sebesar 115-120 pada 2014. Oleh karenaitu, substansi inti program aksi ketahanan panganadalah sebagai berikut:- Penataan regulasi untuk menjamin kepastianhukum atas lahan pertanian, pengembangan arealpertanian baru seluas 2 juta hektar, penertibanserta optimalisasi penggunaan lahan terlantar;- Pembangunan dan pemeliharaan saranatransportasi dan angkutan, pengairan, jaringanlistrik, serta teknologi komunikasi dan sisteminformasi nasional yang melayani daerah-daerahsentra produksi pertanian demi peningkatankuantitas dan kualitas produksi serta kemampuanpemasarannya;- Peningkatan upaya penelitian dan pengembanganbidang pertanian yang mampu menciptakanbenih unggul dan hasil penelitian lainnya menujukualitas dan produktivitas hasil pertanian nasionalyang tinggi;- Dorongan untuk investasi pangan, pertanian,dan industri perdesaan berbasis produk lokaloleh pelaku usaha dan pemerintah, penyediaanpembiayaan yang terjangkau, serta sistem subsidiyang menjamin ketersediaan benih varietasunggul yang teruji, pupuk, teknologi dan saranapasca panen yang sesuai secara tepat waktu, tepatjumlah, dan terjangkau;- Peningkatan kualitas gizi dan keanekaragamanenvironmental and natural resource protection. Thereshould be growth of the Gross Domestic Product(GDP) in the agriculture sector of 3.7% per year anda Farmer’s Term of Trade Index of 115-120 in 2014.Therefore, the core substance of the action programin the field of food security is as follows:- Regulatory arrangements to ensure legal certaintyon agricultural lands, the development of newagricultural areas of 2 million hectares, and theclearance and optimizing of the utilization ofunused lands;- Development and maintenance of means oftransportation, irrigation, electricity network,communication technology and nationalinformation system that serve centers foragricultural production, in order to enhance theproduction quantity and quality as well as themarketing capacity;- Enhanced agricultural research and developmentthat is able to produce high quality seed andother research outcomes towards high quality andproductivity for national agricultural products;- Stimulus for local product-based rural industries,agriculture, and food investment by businessactors and the government, provision of affordablefinancing, and a subsidy system that ensures thetimely availability of the right quantity of affordabletested high-quality seed, appropriate fertilizers,technology and post-harvest facilities;- Enhanced nutritional quality and food diversity30THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANpangan melalui peningkatan pola panganharapan;- Pengambilan langkah-langkah kongkrit terkaitadaptasi dan antisipasi sistem pangan danpertanian terhadap perubahan iklim.through an enhanced ideal dietary pattern (polapangan harapan);- Tangible measures related to the adaptation andanticipation of a food safety system and theagricultural system against climate change.Prioritas 6: InfrastrukturPembangunan infrastruktur nasional yangmemiliki daya dukung dan daya gerak terhadappertumbuhan ekonomi dan sosial yang berkeadilandan mengutamakan kepentingan masyarakatumum di seluruh bagian negara kepulauan RepublikIndonesia dengan mendorong partisipasi masyarakat.Oleh karena itu, substansi inti program aksi bidanginfrastruktur adalah sebagai berikut:- Konsolidasi kebijakan penanganan danpemanfaatan tanah untuk kepentingan umumsecara menyeluruh di bawah satu atap danpengelolaan tata ruang secara terpadu;- Penyelesaian pembangunan Lintas Sumatera,Jawa, Bali, Kalimantan, Sulawesi, Nusa TenggaraBarat, Nusa Tenggara Timur, dan Papua sepanjangtotal 19.370 km pada 2014;- Pembangunan jaringan prasarana dan penyediaansarana transportasi antarmoda dan antarpulauyang terintegrasi sesuai dengan Sistem TransportasiNasional dan Cetak Biru Transportasi Multimodadan penurunan tingkat kecelakaan transportasisehingga pada 2014 lebih kecil dari 50% keadaansaat ini;- Pembangunan 685.000 Rumah Sederhana SehatBersubsidi, 180 Rusunami dan 650 twin blockPriority 6: InfrastructureThis consists of the development of nationalinfrastructure that is capable of supporting anddriving fair economic and social development, andwhich prioritizes the public interests in all regionsof the Republic of Indonesia by encouraging publicparticipation. Therefore, the core substance of theaction program in the field of infrastructure is asfollows:- Overall policy consolidation of land managementand utilization for the public interest under oneroofand integrated zoning management;- Completion of the construction of Cross-Sumatra,Java, Bali, Kalimantan, Sulawesi, West NusaTenggara, East Nusa Tenggara and Papua roads of19,370 km in 2014;- Development of an infrastructure network and theprovision of integrated inter-modal and inter-islandmeans of transportation in accordance with theNational Transportation System and MultimodalTransportation Blueprint, and a reduction of therate of transportation accidents in 2014 to lowerthan 50% of the current level;- Development of 685,000 Subsidized Simpleand Healthy Houses (RSSB), 180 SubsidizedTHE INDONESIANBUDGET OVERVIEW 201031

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANberikut fasilitas pendukung kawasan permukimanyang dapat menampung 836.000 keluarga yangkurang mampu pada 2012;- Penyelesaian pembangunan prasaranapengendalian banjir, diantaranya Banjir KanalTimur Jakarta sebelum 2012 dan penanganansecara terpadu Daerah Aliran Sungai BengawanSolo sebelum 2013;- Penuntasan pembangunan jaringan serat optikdi Indonesia bagian timur sebelum 2013 danmaksimalisasi tersedianya akses komunikasi datadan suara bagi seluruh rakyat;- Perbaikan sistem dan jaringan transportasi di 4kota besar (Jakarta, Bandung, Surabaya, Medan)sesuai dengan Cetak Biru Transportasi Perkotaan,termasuk penyelesaian pembangunan angkutankereta listrik di Jakarta (Mass Rapid Transit/MRTdan Monorail) selambat-lambatnya 2014.Apartments (Rusunami) and 650 twin blocks, aswell as a housing area supporting facilities that canaccommodate 836,000 poor families in 2012;- Completion of the development of the floodcontrol infrastructure, including the Jakarta EastCanal (Banjir Kanal Timur) before 2012, andintegrated management of the Bengawan SoloWatershed before 2013;- Completion of the development of a fiber opticnetwork in eastern Indonesia before 2013, andmaximizing the availability of data and voicecommunication access for the public;- Improvement of the transportation networkand system in 4 major cities (Jakarta, Bandung,Surabaya, Medan) in accordance with the UrbanTransportation Blueprint, including completion ofthe development of electric train in Jakarta (MassRapid Transit/MRT and Monorail) by 2014 at thelatest.Prioritas 7: Iklim Investasi dan Iklim UsahaPeningkatan investasi melalui perbaikan kepastianhukum, penyederhanaan prosedur, perbaikan sisteminformasi, dan pengembangan Kawasan EkonomiKhusus (KEK). Oleh karena itu, substansi inti programaksi bidang iklim investasi dan iklim usaha adalahsebagai berikut:- Reformasi regulasi secara bertahap di tingkatnasional dan daerah sehingga terjadi harmonisasiperaturan perundang-undangan yang tidakmenimbulkan ketidakjelasan dan inkonsistensiPriority 7: Investment and Business ClimateThis consists of the enhancement of investmentthrough improved legal certainty, proceduresimplification, improvement of information systems,and the development of Special Economic Zones (KEK).Therefore, the core substance of the action programin the field of investment and business climate is asfollows:- Gradual regulatory reform at the national andregional levels, so that there will be a harmonizationof the rules and regulations, and so that they willnot cause uncertainty or inconsistency in their32THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANdalam implementasinya;- Penerapan sistem pelayanan informasi danperizinan investasi secara elektronik (SPSIE) padaPelayanan Terpadu Satu Pintu (PTSP) di beberapakota yang dimulai di Batam, pembatalan perdabermasalah dan pengurangan biaya untukmemulai usaha seperti Tanda Daftar Perusahaan(TDP) dan Surat Ijin Usaha Perdagangan (SIUP);- Pengembangan dan penetapan Sistem LogistikNasional yang menjamin kelancaran arus barangdan mengurangi biaya transaksi/ekonomi biayatinggi;- Beroperasinya secara penuh National SingleWindow (NSW) untuk impor (sebelum Januari2010) dan ekspor. Percepatan realisasi prosespenyelesaian bea cukai di luar pelabuhan denganimplementasi tahap pertama Custom AdvancedTrade System (CATS) di dry port Cikarang;- Pengembangan Kawasan Ekonomi Khusus (KEK)di 5 (lima) lokasi melalui skema Public-PrivatePartnership sebelum 2012;- Sinkronisasi kebijakan ketenagakerjaan dan iklimusaha dalam rangka memperluas penciptaanlapangan kerja.implementation;- The application of an electronic investmentlicensing and information service system (SPSIE)in the One Roof Integrated Service Center (PTSP)center in several cities, starting from Batam, therevocation of problematic regional regulations andthe reduction of business startup costs, such asCompany Registration (Tanda Daftar Perusahaan/TDP) and Business Licenses (Surat Ijin UsahaPerdagangan/SIUP);- The development and determination of a NationalLogistic System that ensures the smooth flow ofgoods and reduces transaction costs/high-costeconomy;- Full operation of a National Single Window (NSW)for imports (before January 2010) and exports.Accelerated realization of the customs and excisesettlement process outside of the port, with thefirst stage of implementation of the CustomAdvanced Trade System (CATS) at the Cikarangdry port;- Development of Special Economic Zones (KEK) in5 (five) locations through Public-Private Partnershipschemes before 2012;- Synchronization between the manpower policyand the business climate in order to increase jobcreation.Prioritas 8: EnergiPencapaian ketahanan energi nasional yangmenjamin kelangsungan pertumbuhan nasionalmelalui restrukturisasi kelembagaan dan optimalisasiPriority 8: EnergyThis consists of the achievement of national energysecurity that ensures the continuation of nationalgrowth through institutional restructuring and theTHE INDONESIANBUDGET OVERVIEW 201033

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANpemanfaatan energi alternatif seluas-luasnya. Olehkarena itu, substansi inti program aksi bidang energiadalah sebagai berikut:- Pengambilan kewenangan atas kebijakan energike dalam Kantor Presiden untuk memastikanpenanganan energi nasional yang terintegrasisesuai dengan Rencana Induk Energi Nasional;- Transformasi dan konsolidasi BUMN bidang energydimulai dari PLN dan Pertamina yang selesaiselambat-lambatnya 2010 dan diikuti oleh BUMNlainnya;- Peningkatan kapasitas pembangkit listrik sebesarrata-rata 3.000 MW per tahun mulai 2010 denganrasio elektrifikasi yang mencakup 62% pada 2010dan 80% pada 2014; dan produksi minyak bumisebesar lebih dari 1,01 juta barrel per hari mulai2014;- Peningkatan pemanfaatan energi terbarukantermasuk energy alternatif geothermal sehinggamencapai 2.000 MW pada 2012 dan 5.000MW pada 2014 dan dimulainya produksi coalbed methane untuk membangkitkan listrik pada2011 disertai pemanfaatan potensi tenaga surya,microhydro, serta nuklir secara bertahap;- Revitalisasi industri pengolah hasil ikutan/turunanminyak bumi dan gas sebagai bahan baku industritekstil, pupuk dan industri hilir lainnya;- Perluasan program konversi minyak tanah kegas sehingga mencakup 42 juta Kepala Keluargapada 2010; penggun aan gas alam sebagai bahanbakar angkutan umum perkotaan di Palembang,Surabaya, dan Denpasar.optimized use of alternative energy. Therefore, thecore substance of the action program in the field ofenergy is as follows:- The authority to make the energy policy is in thehand of the President’s Office in order to ensurethat integrated national energy management inaccordance with the National Energy Master Plan;- Transformation and consolidation of State-OwnedEnterprises (SOEs) in the field of energy, startingfrom PLN and Pertamina, that are completed by2010 at the latest, followed by other SOEs;- Increased power plant capacity at an average of3,000 MW per year, starting in 2010, with anelectrification ratio of 62% in 2010 and 80% in2014; and oil production of more than 1.01 millionbarrels per day starting in 2014;- Increased utilization of renewable energy, includinggeothermal, in order to reach 2,000 MW in 2012and 5,000 MW in 2014, and starting productionof coal bed methane in order to generate power in2011, as well as the gradual utilization of the solar,micro-hydro, and nuclear power potential;- Revitalization of the processing industry for oiland gas derivative products such as raw materialfor textiles, fertilizer and other downstreamindustries;- Expansion of the kerosene-to-gas conversionprogram to cover 42 million families in 2010;the use of natural gas as fuel for urban publictransportation in Palembang, Surabaya, andDenpasar.34THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANPrioritas 9: Lingkungan Hidup dan PengelolaanBencanaKonservasi dan pemanfaatan lingkunganhidup mendukung pertumbuhan ekonomidan kesejahteraan yang keberlanjutan, disertaipenguasaan dan pengelolaan risiko bencana untukmengantisipasi perubahan iklim. Oleh karena itu,substansi inti program aksi bidang lingkungan hidupdan pengelolaan bencana adalah sebagai berikut:- Peningkatan keberdayaan pengelolaan lahangambut, peningkatan hasil rehabilitasi seluas500,000 ha per tahun, dan penekanan lajudeforestasi secara sungguh-sungguh;- Penurunan beban pencemaran lingkungan melaluipengawasan ketaatan pengendalian pencemaranair limbah dan emisi di 680 kegiatan industri danjasa pada 2010 dan terus berlanjut; Penurunanjumlah hotspot kebakaran hutan sebesar 20% pertahun dan penurunan tingkat polusi keseluruhansebesar 50% pada 2014; Penghentian kerusakanlingkungan di 11 Daerah Aliran Sungai yang rawanbencana mulai 2010 dan seterusnya;- Penjaminan berjalannya fungsi Sistem PeringatanDini Tsunami (Tsunami Early Warning System/TEWS)dan Sistem Peringatan Dini Cuaca (MeteorologicalEarly Warning System/MEWS) mulai 2010 danseterusnya, serta Sistem Peringatan Dini Iklim(Climate Early Warning System/CEWS) pada 2013;- Peningkatan kemampuan penanggulanganbencana.Priority 9: Environmental Issues and DisasterManagementThis consists of the conservation and utilization ofthe environment to support sustainable welfare andeconomic growth, along with disaster risk managementand control to anticipate climate change. Therefore,the core substance of the action program in the fieldof environmental issues and disaster management isas follows:- Enhancement of peat soil management,enhancement of the rehabilitation result of500,000 ha per year, and a reduction of thedeforestation rate;- Reduction of environmental pollution throughsupervision of compliance with wastewater andemission pollution control in 680 industrial andservice activities in 2010, and continuing fromthen on; a reduction of the number of forest firehotspots of 20% per year, and a reduction of theoverall pollution level of 50% in 2014; haltingenvironmental damage in 11 disaster-pronewatersheds, starting in 2010 and continuing fromthen on;- Guaranteed functioning of the Tsunami EarlyWarning System (TEWS) and Meteorological EarlyWarning System (MEWS) starting in 2010, andcontinuing from then on, and the Climate EarlyWarning System (CEWS) in 2013;- Enhancement of disaster management capacity.THE INDONESIANBUDGET OVERVIEW 201035

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANPrioritas 10: Daerah Tertinggal, Terdepan, Terluar,dan Pasca-KonflikProgram aksi untuk daerah tertinggal, terdepan, terluar,dan pascakonflik ditujukan untuk pengutamaandan penjaminan pertumbuhan di daerah tertinggal,terdepan, terluar serta keberlangsungan kehidupandamai di wilayah pascakonflik dengan substansi intisebagai berikut:- Pelaksanaan kebijakan khusus dalam bidanginfrastruktur dan pendukung kesejahteraan lainnyayang dapat mendorong pertumbuhan di daerahtertinggal, terdepan, terluar, dan pascakonflikselambat-lambatnya dimulai pada 2011;- Pembentukan kerja sama dengan negara-negaratetangga dalam rangka pengamanan wilayah dansumber daya kelautan;- Penyelesaian pemetaan wilayah perbatasan RIdengan Malaysia, Papua Nugini, Timor Leste, danFilipina pada 2010;- Pengentasan daerah tertinggal di sedikitnya 50kabupaten paling lambat 2014.Priority 10: Underdeveloped, Leading, Outermost,and Post-Conflict AreasThe action program for underdeveloped, leading,outermost and post-conflict areas is aimed atprioritizing and ensuring growth in underdeveloped,leading, and outermost areas as well as havingsustainable peaceful life in post-conflict areas, withthe core substance as follows:- Implementation of a special policy in the field ofinfrastructure, and other welfare supporting policiesthat can stimulate growth in underdeveloped,leading, outermost and post-conflict areas, startingin 2011 at the latest;- Establishment of cooperation with neighboringcountries in regards to safeguarding marine areasand resources;- Completion of mapping of the border area ofIndonesia and Malaysia, Papua New Guinea, TimorLeste and the Philippine in 2010;- Alleviation of underdeveloped areas in at least 50districts by 2014 at the latest.Prioritas 11: Kebudayaan, Kreativitas, dan InovasiTeknologiPengembangan dan perlindungan kebhinekaanbudaya, karya seni, dan ilmu serta apresiasinya, untukmemperkaya khazanah artistik dan intelektual bagitumbuh mapannya jati diri dan kemampuan adaptifkompetitif bangsa yang disertai pengembanganinovasi, ilmu pengetahuan, dan teknologi yangdilandasi oleh keunggulan Indonesia sebagai negaramaritim dan kepulauan. Oleh karena itu, substansiPriority 11: Culture, Creativity, and TechnologicalInnovationThis consists of the development and protection ofcultural diversity, works of art, and science, as well astheir appreciation, to enrich artistic and intellectualtreasures for the development of national characterand competitive and adaptive ability, along with thedevelopment of innovation, science and technologythat is based on Indonesia’s advantage as a maritimeand archipelago country. Therefore, the core substance36THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANinti program aksi bidang kebudayaan, kreativitas, daninovasi teknologi adalah sebagai berikut:- Penetapan dan pembentukan pengelolaan terpaduuntuk pengelolaan cagar budaya, revitalisasimuseum dan perpustakaan di seluruh Indonesiaditargetkan sebelum Oktober 2011;- Penyediaan sarana yang memadai bagipengembangan, pendalaman dan pagelaran senibudaya di kota besar dan ibu kota kabupatenselambat-lambatnya Oktober 2012;- Pengembangan kapasitas nasional untukpelaksanaan penelitian, penciptaan dan inovasidan memudahkan akses dan penggunaannyaoleh masyarakat luas;- Peningkatan perhatian dan kesertaan pemerintahdalam program-program seni budaya yang diinisiasioleh masyarakat dan mendorong berkembangnyaapresiasi terhadap kemajemukan budaya;- Peningkatan keunggulan komparatif menjadikeunggulan kompetitif yang mencakuppengelolaan sumber daya maritim menujuketahanan energi, pangan, dan antisipasiperubahan iklim; dan pengembangan penguasaanteknologi dan kreativitas pemuda.Di samping sebelas prioritas nasional tersebut di atas,upaya untuk mewujudkan visi dan misi PembangunanNasional juga melalui pencapaian prioritas nasionallainnya di bidang politik, hukum, dan keamanan, dibidang perekonomian, dan di bidang kesejahteraanrakyat. Di bidang politik, hukum, dan keamanan,antara lain mencakup: (a) pelaksanaan koordinasiof the action program in the fields of culture, creativity,and technological innovation is as follows:- The determination and establishment of integratedmanagement for culturally protected areas, therevitalization of museums and libraries throughoutIndonesia are targeted to be complete beforeOctober 2011;- Provision of adequate facilities for art and culturedevelopment, the deepening and holding of artperformances in major cities and regency capitalsby October 2012 at the latest;- Development of the national capacity for research,creation, innovation, and the provision of easyaccess to their use by the general public;- Enhanced government attention and involvementin art and culture programs initiated by the public,and encouraging an appreciation of culturaldiversity;- Enhancement of comparative advantage intocompetitive advantage, including for maritimeresource management towards energy and foodsecurity, and anticipation of climate change; andthe development of technological mastery by andyouth creativity.In addition to these eleven national priorities, the effortto achieve the National Development vision and missionis also carried out through the achievement of othernational priorities in the fields of politics, law, security,economy, and public welfare. In the fields of politics,law and security there is to be: (a) coordination onthe mechanism of terrorism management procedures;THE INDONESIANBUDGET OVERVIEW 201037

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANterhadap mekanisme prosedur penanganan terorisme;(b) pelaksaan program deradikalisasi untuk menangkalterorisme; (c) peningkatan peran Republik Indonesiadalam mewujudkan perdamaian dunia. Sementaraitu, prioritas di bidang perekonomian mencakupantara lain: (a) pelaksanaan pengembanganindustri sesuai dengan Peraturan Presiden Nomor28 Tahun 2008 tentang Kebijakan IndustriNasional; (b) peningkatan peran dan kemampuanRepublik Indonesia dalam diplomasi perdaganganinternasional. Di bidang kesejahteraan rakyat, antaralain mencakup: (a) pelaksanaan ibadah haji yang tertibdan lancar paling lambat pada 2010; (b) peningkatankerukunan umat beragama melalui pembentukandan peningkatan efektivitas Forum Kerukunan UmatBeragama (FKUB); (c) peningkatan jumlah wisatawanmancanegara dan wisatawan nusantara sebesar 20%secara bertahap dalam 5 tahun.II. Prioritas Pembangunan BidangPembangunan Nasional dilakukan secara menyeluruhdi berbagai bidang kehidupan masyarakat. Untuk itu,perencanaan pembangunan nasional dikelompokkanke dalam 9 (sembilan) bidang pembangunanmenurut Rencana Pembangunan Jangka PanjangNasional 2005-2025, yaitu: (1) bidang sosial budayadan kehidupan beragama; (2) bidang ekonomi; (3)bidang ilmu pengetahuan dan teknologi; (4) bidangsarana dan prasarana; (5) bidang Politik; (6) bidangpertahanan dan keamanan; (7) bidang hukum danaparatur; (8) bidang wilayah dan tataruang; (9) bidangsumber daya alam dan lingkungan hidup. Sasaran dan(b) implementation of a de-radicalization program todeter terrorism; and (c) enhancement of the role ofthe Republic of Indonesia in creating world peace.Meanwhile, the priorities in the field of economyinclude: (a) implementation of industrial developmentin accordance with Presidential Regulation Number 28of 2008 regarding the National Industry Policy; and (b)enhancement of the role and capacity of the Republicof Indonesia in international trade diplomacy. Prioritiesin the field of public welfare include: (a) smooth andorderly implementation of the hajj pilgrimage by 2010at the latest; (b) enhancement of harmony betweenreligious followers through the establishment andenhanced effectiveness of the Inter-Religious HarmonyForum (Forum Kerukunan Umat Beragama/FKUB); and(c) a gradual 20% increase in the number of foreignand domestic tourists.II. Field Development PrioritiesNational development is carried out comprehensivelyin various fields of social life. Therefore, nationaldevelopment planning is grouped into 9 (nine)development fields based on the 2005-2025 NationalLong-Term Development Plan, namely: (1) the fields ofsocial/culture affairs and religious life; (2) the economicfield; (3) the science and technology field; (4) the fieldof facilities and infrastructure; (5) the political field; (6)the defense and security field; (7) the field of laws andapparatus; (8) the regional and zoning field; and (9)the field of natural resources and the environment.The policy direction and objectives of each field are38THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANarah kebijakan dari masing-masing bidang tersebutadalah sebagai berikut.as follow.1. Bidang Sosial Budaya dan kehidupanberagamaPembangunan bidang sosial budaya dan kehidupanberagama diarahkan untuk mencapai sasaranpeningkatan kualitas sumberdaya manusia yangditandai dengan meningkatnya indeks pembangunanmanusia (IPM) dan indeks pembangunan gender(IPG) yang didukung oleh tercapainya penduduktumbuh seimbang; serta makin kuatnya jati diri dankarakter bangsa. Pembangunan bidang sosial budayadan kehidupan beragama pada tahun 2010−2014diprioritaskan pada pengendalian kuantitas penduduk,peningkatan akses dan kualitas pelayanan kesehatan,peningkatan akses dan kualitas pelayanan pendidikan,peningkatan partisipasi pemuda, budaya dan prestasiolahraga, peningkatan kualitas kehidupan beragama,dan penguatan jati diri bangsa dan pelestarianbudaya, peningkatan akses dan kualitas pelayanankesejahteraan sosial, peningkatan kesetaraan genderdan pemberdayaan perempuan, serta perlindungananak.1. The Field of Social/Culture Affairs andReligious LifeDevelopment in the field of social/culture affairsand religious life is directed towards achieving theobjectives of increased quality of human resource,marked by increases in the human development index(HDI) and gender development index (GDI), supportedby balanced population growth, as well as strongnational character. The priority of development in thefield of social/culture affairs and religious life in 2010-2014 is control of population levels, enhancement ofaccess to and quality of health services, enhancementof access to and quality of education services,enhancement of youth participation, cultural andsporting achievements, enhancement of the qualityof religious life, strengthening of national characterand cultural preservation, enhancement of access toand quality of social welfare services, enhancementof gender equality and women’s empowerment, andchild protection.2. Bidang ekonomiDalam bidang ekonomi, sasaran pembangunanditujukan antara lain untuk: (1) pertumbuhan realisasiinvestasi nonmigas yang berasal dari total PenanamanModal Dalam Negeri (PMDN) dan Penanaman ModalAsing (PMA) sekitar 15,0 persen sampai dengan 18,6persen per tahun; (2) pertumbuhan ekspor nonmigas2. The Field of the EconomyIn the field of the economy, the developmentobjectives are: (1) increased realization of nonoiland gas investment originating from the totalDomestic Investment and Foreign Investment, ofaround 15.0 percent to 18.6 percent annually; (2)gradual development of non-oil and gas exports toTHE INDONESIANBUDGET OVERVIEW 201039

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANsecara bertahap meningkat menjadi sebesar 14,5-16,5 persen pada tahun 2014; (3) menciptakandan memantapkan stabilitas ekonomi terhadapkemungkinan timbulnya gejolak ekonomi, baikyang berasal dari luar maupun dari dalam negeri.Berdasarkan sasaran tersebut, maka arah kebijakanpembangunan di bidang ekonomi dalam periode2010-2014 antara lain adalah : (1) mendorongpenanaman modal asing bagi peningkatan dayasaing perekonomian nasional; serta meningkatkankapasitas infrastruktur fisik dan pendukung yangmemadai; (2) peningkatan daya saing produk ekspornonmigas melalui diversifikasi pasar serta peningkatankeberagaman dan kualitas produk; (3) memeliharastabilitas harga dalam negeri dan nilai tukar rupiahmelalui koordinasi, penyelarasan dan sinergi kebijakanmoneter dan fiskal, sektor keuangan, serta sektor riiluntuk menciptakan pengelolaan ekonomi secarasehat dan berkelanjutan.around 14.5-16.5 percent in 2014; and (3) creatingand reinforcing economic stability against possibleeconomic upheaval, either from within or outside ofthe country. Based on the above objectives, the policydirections of development in the field of the economyfor the 2010-2014 period are: (1) encouragingforeign investment for increased national economiccompetitiveness; and enhancing adequate capacityof the physical and supporting infrastructures; (2)increased competitiveness of non-oil and gas exportproducts through market diversification and increasedproduct diversity and quality; and (3) maintaining thestability of domestic prices and the rupiah exchangerate through the coordination, harmonization andsynergy of monetary and fiscal policies, the financialsector, and real sector to create healthy and sustainableeconomic management.3. Bidang ilmu pengetahuan dan teknologiDalam periode 2010-2014, kebijakan pembangunanbidang Iptek diarahkan kepada : (1) meningkatkankapasitas dan kapabilitas kelembagaan litbang danlembaga; (2) meningkatkan kapasitas dan kapabilitassumber daya iptek untuk menghasilkan produktivitaslitbang yang berdayaguna bagi sektor produksidan meningkatkan budaya inovasi serta kreativitasnasional; (3) mengembangkan dan memperkuatjejaring kelembagaan baik peneliti di lingkup nasionalmaupun internasional untuk mendukung peningkatanproduktivitas litbang dan peningkatan pendayagunaan3. The Field of Science and TechnologyIn the 2010-2014 period, the development policy forscience and technology is directed at: (1) enhancing thecapacity and capability of research and developmentinstitutions; (2) enhancing the capacity and capabilityof human resources in the field of science andtechnology to have research and developmentproductivity that is effective for the productionsector and for increasing national innovation andculture of creativity; (3) developing and strengtheningan institutional network for researchers at thenational and international level to support increased40THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANlitbang nasional; (4) meningkatkan kreativitas danproduktivitas litbang untuk ketersediaan teknologiyang dibutuhkan oleh industri dan masyarakat sertamenumbuhkan budaya kreativitas masyarakat; (5)meningkatkan pendayagunaan iptek dalam sektorproduksi untuk peningkatan perekonomian nasionaldan penghargaan terhadap iptek dalam negeri.Dengan arah kebijakan Iptek tersebut di atas, makastrategi pembangunan Iptek dilaksanakan melaluidua prioritas pembangunan yaitu Penguatan SistemInovasi Nasional (SIN) dan peningkatan penelitian,pengembangan, dan Penerapan Iptek (P3 Iptek).research and development productivity as well asincreasing the productive use of national researchand development; (4) enhancing the creativity andproductivity of research and development in orderto provide the technology needed by industry andthe public, as well as developing a culture of creativityin society; and (5) enhancing the productive use ofscience and technology in the production sector inorder to increase the national economy, as well asan appreciation of domestic science and technology.With the above policy directions, the developmentstrategy in the field of science and technology iscarried out through two development priorities, whichare the Strengthening of National Innovation System(Sistem Inovasi Nasional/SIN) and the enhancement ofresearch, development and the application of scienceand technology (P3 Iptek).4. Bidang sarana dan prasaranaSasaran umum pembangunan sarana dan prasaranalima tahun ke depan antara lain: (a) meningkatnyakuantitas dan kualitas berbagai sarana danprasarana penunjang pembangunan; (b) terjaminnyaketersediaan aksesibilitas masyarakat terhadap jasapelayanan sarana dan prasarana; (c) meningkatnyaketahanan energi terutama diversifikasi energi yangmenjamin keberlangsungan dan jumlah pasokanenergi di seluruh Indonesia, serta (d) meningkatnyapenggunaan renewable energy dan energi yang bersihdan ekonomis; dan meningkatnya efisiensi konsumsidan penghematan energi baik di lingkungan industrirumah tangga, industri besar maupun transportasi.4. The Field of InfrastructureThe general development objectives in the field offacilities and infrastructure for the next five years are:(a) increased quantity and quality of various facilitiesand infrastructures in support of development; (b)the guaranteed availability of public accessibility tofacilities and infrastructure services; (c) enhancedenergy security, particularly energy diversification thatensures the sustainability and quantity of the energysupply throughout Indonesia; and (d) the increaseduse of renewable energy and clean and economicalenergy; and increased consumption efficiency andenergy conservation in household industries, bigindustries and the transportation sector. Based onTHE INDONESIANBUDGET OVERVIEW 201041

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANBerdasarkan sasaran tersebut, maka prioritas bidangpembangunana sarana dan prasarana dalam limatahun ke depan adalah : (1) meningkatkan pelayanansarana dan prasarana sesuai dengan standar pelayananminimal; (2) mendukung peningkatan daya saingsektor riil; (3) meningkatkan kerjasama Pemerintahdan swasta.these objectives, the development priorities in the fieldof facilities and infrastructure for the next five yearsare: (1) enhancing facility and infrastructure servicesin accordance with the minimum service standard; (2)supporting increased real sector competitiveness; and(3) enhancing cooperation between the Governmentand the private sector.5. Bidang PolitikPembangunan bidang politik, baik politik dalamnegeri maupun luar negeri dalam periode 2010-2014diarahkan untuk mencapai sasaran peningkatankualitas demokrasi dan kualitas diplomasi Indonesia,dengan arah kebijakan : (1) Meningkatkan kapasitasdan akuntabilitas lembaga-lembaga demokrasi;(2) Menjaga dan menciptakan iklim kondusif yangmenjamin kebebasan sipil dan penghormatanterhadap hak-hak politik rakyat dan perkembangandemokrasi di Indonesia; (3) Meningkatkan peraninformasi dan komunikasi; (4) Meningkatkanperan dan kepemimpinan Indonesia dalam ASEANdan pembentukan Komunitas ASEAN 2015; (5)Meningkatkan peran Indonesia untuk turut menjagakeamanan nasional dan menciptakan perdamaiandunia; (6) Meningkatkan kinerja diplomasiperbatasan; (7) Meningkatkan kualitas pelayanandan perlindungan terhadap Warga Negara Indonesia(WNI)/Badan Hukum Indonesia (BHI) diluar negeri;dan (8) Meningkatkan citra positif Indonesia melaluipemajuan demokrasi, HAM, lingkungan hidup, danperlindungan kekayaan budaya.5. The Field of PoliticsDevelopment in the field of politics, both domesticand foreign, in the 2010-2014 period, is directedat achieving the objective of increased quality ofIndonesian democracy and diplomacy, with thefollowing policy directions: (1) Increasing the capacityand accountability of democratic institutions; (2)Maintaining and creating a conducive climate thatguarantees civil liberty and respect for the political rightsof the people, and the development of democracy inIndonesia; (3) Enhancing the role of information andcommunication; (4) Enhancing the role and leadershipof Indonesia in ASEAN and the establishment of the2015 ASEAN Community; (5) Enhancing the roleof Indonesia in maintaining national security andcreating world peace; (6) Enhancing diplomaticperformance regarding border matters; (7) Increasingthe quality of service and protections for IndonesianCitizens and Indonesian Legal Entities abroad; and (8)Enhancing the positive image of Indonesia throughthe advancement of democracy, human rights, theenvironment and the protection of cultural heritage.42THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLAN6. Bidang pertahanan dan keamananDalam bidang pertahanan dan keamanan, sasaranpembangunan ditujukan antara lain untuk : (1)terwujudnya postur dan struktur pertahanan sebesar25-27,5% dari kekuatan pokok minimum (minimumessential force) yang mampu melaksanakan operasigabungan dan memiliki efek penggentar; (2)terdayagunakannya industri pertahanan nasional bagikemandirian pertahanan; (3) menurunnya tingkatkejahatan (criminal rate) yang meliputi kejahatankonvensional, transnasional, kontingensi, sertakekerasan terhadap perempuan dan anak menjadisekitar 105-95 kejadian per 100.000 penduduk; dan(4) terpantaunya dan terdeteksinya potensi tindakterorisme dan meningkatnya kemampuan danketerpaduan dalam pencegahan dan penanggulangantindak terorisme. Berdasarkan sasaran tersebut, makakebijakan pembangunan pertahanan dan keamanandi arahkan pada : (1) modernisasi alutsista sertapenggantian alutsista yang umur tehnisnya sudahtua dan membahayakan keselamatan prajurit; (2)peningkatan profesionalisme prajurit, yang diiringidengan peningkatan kesejahteraan prajurit; (3)percepatan pembentukan komponen bela negara;(4)peningkatan kualitas dan kuantitas pos pertahanandan keamaanan di wilayah perbatasan dan pulauterdepan (terluar) beserta penggelaran prajurit TNI danPolri; (5) pendayagunaan industri pertahanan nasionalbagi kemandirian pertahanan, melalui penyusunancetak biru beserta Road Map, peningkatan Penelitiandan Pengembangan, serta dukungan pendanaannya.6. The Field of Defense and SecurityIn the field defense and security, the developmentobjectives are aimed at: (1) the realization of a defenseposture and structure of 25-27.5% of the minimumessential force that is able to carry out joint operationsand has a deterrence effect; (2) the productive useof the national defense industry for defense selfreliance;(3) reducing the crime rate, consisting ofconventional, transnational, contingency crimes andviolence against women and children to around 105-95 cases per 100,000 people; and (4) supervising anddetecting potential acts of terrorism and enhancingcapacities and improving the ability to prevent andcombat acts of terrorism. Based on these objectives,the development policy in the field of defense andsecurity is directed towards: (1) the modernization ofthe main equipment in the arsenal system (alutsista)and replacement of old alutsista that can endangerthe safety of the soldiers; (2) Increasing soldiers’professionalism, along with enhancing the welfareof the soldiers; (3) the accelerated establishment ofdefense components; (4) enhancing the quality andquantity of defense and security stations in the borderareas and leading islands, along with the deploymentof Army and Police personnel; (5) the productive useof the national defense industry for defense selfreliance,through the formulation of a blueprint androad map, enhancement of research and technologyand funding support.THE INDONESIANBUDGET OVERVIEW 201043

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANstrategis, kawasan tertinggal, kawasan perbatasan,dan daerah rawan bencana), yang diperkuat dengan(3) penyelenggaraan desentralisasi dan pemerintahandaerah.areas), supported by (3) decentralization and regionalgovernment.9. Bidang sumber daya alam (SDA) danlingkungan hidup (LH)Sasaran pokok yang ingin dicapai dalam pembangunanSDA dan LH pada RPJMN 2010-2014 secara umumadalah meningkatnya kontribusi pembangunan SDAdan LH terhadap pertumbuhan ekonomi nasional dankontribusi terhadap penyerapan tenaga kerja Pertanian,Perikanan dan Kehutanan (PPK) di perdesaan, sertameningkatkan sumbangan ekspor dari sektor PPK.Selain itu, sasaran pembangunan SDA dan LH lainnyaadalah menjaga kondisi SDA dan LH seperti saat iniatau meningkat kualitasnya. Kebijakan pembangunanSDA dan LH dalam RPJM 2010-2014 diarahkanuntuk: (1) mendukung pembangunan perekonomiannasional terutama dalam meningkatkan pertumbuhanekonomi, mewujudkan daya saing ekonomi danmeningkatkan kesejahteraan masyarakat; serta(2) meningkatkan pengelolaan sumber daya alamdan pelestarian lingkungan hidup untuk mencapaipembangunan yang berkelanjutan.9. The Field of Natural Resources and theEnvironmentIn general, the main objectives to be achieved innatural resource and environmental development inthe 2010-2014 RPJMN are: an increased contributionof natural resources and environmental developmentto national economic growth; the contribution tothe employment of agricultural, fishery and forestrymanpower in rural areas; and increased exportcontributions from the agricultural, fishery andforestry sectors. In addition to this, the other objectiveis maintaining or enhancing the quality of the currentcondition of natural resources and the environment.The policy of development in the field of naturalresources and the environment in the 2010-2014RPJM is directed towards: (1) supporting nationaleconomic development, particularly by increasingeconomic growth, realizing economic competitivenessand enhancing public welfare; and (2) enhancingnatural resource management and environmentalconservation to achieve sustainable development.III. Prioritas PembangunanKewilayahanSalah satu misi dalam Rencana Pembangunan JangkaPanjang Nasional (RPJPN) 2005 – 2025 adalahIII. Regional DevelopmentPrioritiesOne of the missions in the 2005-2025 National Long-THE INDONESIANBUDGET OVERVIEW 201045

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANterwujudnya pembangunan yang lebih merata danberkeadilan ditandai oleh tingkat pembangunan yangmakin merata ke seluruh wilayah diwujudkan denganpeningkatan kualitas hidup dan kesejahteraanmasyarakat, termasuk berkurangnya kesenjanganantarwilayah dalam kerangka Negara KesatuanRepublik Indonesia. Untuk itu, strategi dan arahkebijakan pembangunan kewilayahan adalah sebagaiberikut :- Mendorong pertumbuhan wilayah-wilayahpotensial di luar Jawa-Bali dan Sumatera dengantetap menjaga momentum pertumbuhan diwilayah Jawa-Bali dan Sumatera;- Meningkatan keterkaitan antarwilayah melaluipeningkatan perdagangan antarpulau untukmendukung perekonomian domestik;- Meningkatkan daya saing daerah melaluipengembangan sektor-sektor unggulan di tiapwilayah;- Mendorong percepatan pembangunan daerahtertinggal, kawasan strategis dan cepat tumbuh,kawasan perbatasan, kawasan terdepan, kawasanterluar, dan daerah rawan bencana;- Mendorong pengembangan wilayah laut dansektor-sektor kelautan.Sejalan dengan pelaksanaan 11 prioritas nasional,arah dan kebijakan pengembangan kewilayahanditujukan untuk mewujudkan sasaran-sasaran 11prioritas nasional sejalan dengan isu strategis yangada di setiap wilayah.Term Development Plan (RPJPN) is the realization ofmore equally-distributed and fair development, markedby a more equally distributed development level to allareas, which is realized through an enhanced qualityof life and welfare of the people, including reducedinterregional disparity within the framework of theUnitary State of the Republic of Indonesia. Hence, thestrategy and policy direction of regional developmentis as follows:- Encouraging the growth of potential regionsoutside of Java-Bali and Sumatra by maintaininggrowth momentum in the Java-Bali and Sumatraregions;- Enhancing interregional linkages through increasedinter-island trade in order to support the domesticeconomy;- Enhancing regional competitiveness through thedevelopment of leading sectors in each region;- Encouraging the accelerated development ofunderdeveloped, strategic and fast-growth, border,leading, outermost, and disaster-prone areas;- Encouraging the development of maritime areasand fishery sectors.In line with the implementation of the 11 nationalpriorities, the direction and policy of regionaldevelopment are aimed at realizing the objectives ofthe the 11 national priorities in line with the strategicissues in each region.46THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLAN1. Pengembangan Wilayah SumateraSesuai dengan Rencana Tata Ruang Wilayah Nasional(RTRWN), pengembangan wilayah Sumatera diarahkanantara lain untuk (1) memantapkan interaksi antarkawasanpesisir timur, kawasan tengah, dan kawasanpesisir barat Sumatera melalui pengembangan sistemjaringan transportasi darat, laut, dan transportasiudara lintas Sumatera yang handal; (2) mendorongberfungsinya pusat-pusat permukiman perkotaansebagai pusat pelayanan jasa koleksi dan distribusidi Pulau Sumatera; (3) mengembangkan aksesbagi daerah terisolir dan pulau-pulau kecil di pesisirbarat dan timur Sumatera sebagai sentra produksiperikanan, pariwisata, minyak dan gas bumi ke pusatkegiatan industri pengolahan serta pusat pemasaranlintas pulau dan lintas negara; (4) mempertahankankawasan lindung sekurang-kurangnya 40% dariluas Pulau Sumatera dalam rangka mengurangiresiko dampak bencana lingkungan yang dapatmengancam keselamatan masyarakat dan aset-asetsosial-ekonominya yang berbentuk prasarana, baikpusat permukiman maupun kawasan budidaya; (5)mengembangkan komoditas unggulan wilayah yangmemiliki daya saing tinggi melalui kerjasama lintassektor dan lintas wilayah provinsi dalam pengelolaandan pemasarannya dalam rangka mendorongkemandirian akses ke pasar global dengan mengurangiketergantungan pada negara-negara tetangga.1. Development of the Sumatra RegionIn accordance with the National and Regional SpatialPlan (Rencana Tata Ruang Wilayah Nasional/RTRWN),the development of the Sumatra region is directedtowards: (1) stabilizing interaction among the eastcoast region, middle region, and west coast region ofSumatra through the development of a reliable cross-Sumatra land, sea and air transportation networksystem; (2) encouraging the function of urbanhousing centers as service centers for collection anddistribution services on Sumatra Island; (3) developingaccess for isolated areas and small islands on the westand east coast of Sumatra, as production centersof fishery, tourism, oil and gas, to inter-island andinter-country centers of the processing industry andmarketing; (4) maintaining protected areas of atleast 40% of the area of Sumatra Island in order toreduce the risk of impact from environmental disastersthat can endanger the safety of the public and theirsocial-economic assets in the form of infrastructures,including both housing centers and cultivation areas;and (5) developing regional leading commodities thatare highly competitive through inter-sectoral and interareacooperation in their management and marketing,in order to encourage self-reliance in terms of accessto the global market by reducing dependency onneighboring countries.2. Pengembangan Wilayah Jawa-BaliSementara itu, pengembangan wilayah Jawa-Balidiarahkan antara lain untuk: (1) mempertahankan2. Development of the Java-Bali RegionMeanwhile, the development of the Java-Bali region isdirected towards: (1) maintaining the Java-Bali IslandsTHE INDONESIANBUDGET OVERVIEW 201047

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANPulau Jawa-Bali sebagai lumbung pangannasional melalui berbagai upaya menetapkan danmempertahankan kawasan produksi pangan; (2)mempertahankan dan merehabilitasi kawasanlindung yang semakin terdesak oleh kegiatanbudidaya hingga mencapai luasan minimal 30% darikeseluruhan luas Wilayah Pulau Jawa-Bali, khususnyadi Pulau Jawa bagian selatan dan Pulau Bali bagiantengah; (3) mempertahankan sumber-sumber airdan merehabilitasi daerah resapan air untuk menjagaketersedian air sepanjang tahun; (4) mengendalikanpertumbuhan pusat-pusat permukiman perkotaan danperdesaan yang berpotensi mengganggu kawasankawasanyang rawan bencana serta mengancamkeberadaan kawasan lindung dan kawasan produksipangan melalui pengendalian aspek kependudukandan kegiatan sosial ekonominya; (5) mengendalikansecara ketat pengembangan industri hinggaambang batas toleransi lingkungan yang aman bagikeberlanjutan pembangunan.as the national food estate, through various efforts todetermine and maintain food production areas; (2)maintaining and rehabilitating protected areas beingexploited by cultivation activity, to reach a minimumlevel of 30% of the total area of the Bali-Java Islands,especially in the southern part of Java Island and themiddle part of Bali Island; (3) maintaining water sourcesand rehabilitating water absorption areas to preservethe availability of water all year long; (4) controllingthe growth of urban and rural housing centers thathave the potential to disturb disaster-prone areasand endanger the existence of protected areas andfood production areas as done through control of thepopulation aspect and their social/economic activities;and (5) tightly limiting industrial development to anenvironmentally tolerated threshold that is safe for thesustainability of the development.3. Pengembangan Wilayah KalimantanUntuk wilayah Kalimantan, pengembangannya antaralain diarahkan untuk: (1) memelihara dan memulihkankawasan-kawasan yang berfungsi lindung dan kritislingkungan dalam rangka mendukung keberlanjutanpemanfaatan sumber daya kehutanan, pertambangan,dan pertanian, serta sumberdaya kelautan, pesisir danpulau-pulau kecil, serta mengurangi resiko dampakbencana alam; (2) mendayagunakan posisi strategissecara geografis yang berdekatan dengan Negarabagian Malaysia di Sarawak dan Sabah dalam kerangka3. Development of the Kalimantan RegionFor the Kalimantan region, development isdirected towards: (1) maintaining and recoveringenvironmentally protected and critical areas, in orderto support the sustainable utilization of forestry,mining, agricultural resources, fisheries, coastal andsmall islands resources, as well as to reduce the riskof the impact of natural disasters; (2) productivelyusing the geographical strategic position that isclose to the Malaysian states of Sarawak and Sabahin regards to sub-regional economic cooperation48THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANkerjasama ekonomi subregional BIMP-EAGA (BruneiDarussalam – Indonesia – Malaysia – Phillippines EastASEAN Growth Area); (3) mendorong percepatanpenanganan kawasan perbatasan antar Negaradengan negara Malaysia di Serawak dan Sabah sebagaiberanda depan wilayah Negara Kesatuan RepublikIndonesia di Pulau Kalimantan; (4) meningkatkanaksesibilitas internal wilayah Pulau Kalimantan untukmewujudkan sinergi pengembangan potensi wilayahdan pemerataan tingkat perkembangan antar wilayahmelalui percepatan fungsionalisasi jaringan jalan lintasKalimantan secara terpadu dengan pengembanganjaringan angkutan sungai, angkutan laut, jaringanjalan rel kereta api dan angkutan udara; (5) mendorongperan kawasan andalan sebagai penggerakpengembangan ekonomi wilayah Kalimantan.of BIMP-EAGA (Brunei Darussalam – Indonesia– Malaysia – Philippines East ASEAN Growth Area);(3) encouraging the accelerated settlement of borderareas with Malaysia in Serawak and Sabah as the“front porch” of the Unitary State of the Republicof Indonesia on Kalimantan Island; (4) enhancingthe internal accessibility of Kalimantan Island areasto realize a synergy of potential area developmentand equality of the inter-area development levelthrough accelerated functioning of an integratedcross-Kalimantan network, with the development of ariver, sea, train and air transportation network; and (5)encouraging the role of leading regions as drivers ofeconomic development in the Kalimantan region.4. Pengembangan Wilayah SulawesiSelanjutnya, pengembangan wilayah Sulawesidiarahkan antara lain untuk: (1) mendorongperkembangan peran Pulau Sulawesi sebagai salahsatu wilayah yang memiliki peluang-peluang eksternalcukup besar; (2) mengembangkan komoditasunggulan Pulau Sulawesi yang memiliki daya saingtinggi melalui kerjasama lintas sektor dan lintas wilayahprovinsi dalam pengelolaan dan pemasarannya;(3) memprioritaskan kawasan-kawasan tertinggaldan kawasan perbatasan dalam rangka pencapaianpemerataan tingkat perkembangan antar wilayah,termasuk pengembangan pulau-pulau kecil dan guguskepulauan; (4) memanfaatkan potensi sumber daya didarat dan laut secara optimal serta mengatasi potensi4. Development of the Sulawesi RegionNext, development of the Sulawesi region is directedtowards: (1) encouraging the development of the roleof Sulawesi Island as one of the regions possessing largeexternal potential; (2) developing Sulawesi’s leadinghighly-competitive commodities through inter-sectoraland inter-regional cooperation in management andmarketing; (3) prioritizing the underdeveloped andborder areas in regards to the achievement of equalinterregional development, including the developmentof small islands and archipelago islands; (4) optimallyutilizing the potential of land and sea resources andhandling the potential for interregional conflict thatexists in several territorial water and land areas; and(5) maintaining the existence of centers for nationalTHE INDONESIANBUDGET OVERVIEW 201049

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANkonflik lintas wilayah provinsi yang terjadi di beberapawilayah perairan dan daratan; (5) mempertahankankeberadaan sentra-sentra produksi pangan nasional,khususnya bagi sawah-sawah beririgasi teknis dariancaman konversi lahan.food production, particularly for technically irrigatedpaddy fields against the threat of land conversion.5. Pengembangan Wilayah Nusa TenggaraPengembangaan wilayah Nusa Tenggara diarahkanantara lain untuk: (1) mengembangkan kota-kota dikawasan pesisir sebagai pusat pelayanan kegiatanindustri kemaritiman terpadu sebagai sektor basisyang didukung oleh prasarana dan sarana yangmemadai, khususnya transportasi, energi, dan sumberdaya air; (2) mengembangkan wilayah darat, laut,pesisir, dan pulau-pulau kecil sebagai satu kesatuanwilayah Kepulauan Nusa Tenggara melalui kegiatanpemanfaatan dan pengendalian pemanfaatan ruangyang terpadu didukung oleh prasarana dan saranayang memadai; (3) meningkatkan aksesibilitas antarkota-kota pesisir yang menghubungkan poros BandaAceh–Atambua, sehingga membentuk keterkaitansosial ekonomi yang kuat; (4) meningkatkanketerkaitan pengembangan antarkawasan (KawasanAndalan dan Kawasan Andalan Laut) untukmengoptimalkan potensi wisata budaya dan wisataalam, termasuk wisata bahari; (5) menetapkanfokus spesialisasi penanganan komoditas unggulantermasuk pemasarannya, yang berorientasi ekspor,dengan mengutamakan pengelolaan sumberdayaalam terbarukan berdasarkan prinsip kemanfaatanbersama baik antarwilayah maupun antarkawasan.5. Development of the Nusa Tenggara RegionDevelopment of the Nusa Tenggara region is directedtowards: (1) developing cities in coastal areas ascenters for integrated maritime industrial activity, asthe base sector that is supported by adequate facilitiesand infrastructure, particularly transportation, energyand water resources; (2) developing land, sea, coastalareas and small islands as a single Nusa TenggaraIslands area, through integrated zoning utilization andcontrol of zoning utilization supported by adequatefacilities and infrastructure; (3) enhancing accessibilityamong the coastal cities that connect the BandaAceh-Atambua route; thus there will be strong social/economic connections; (4) enhancing interregionaldevelopment linkages (Leading Regions and MaritimeLeading Regions) to optimize the cultural and naturaltourism potential, including maritime tourism;and (5) determining the specialization focus ofleading commodities, including marketing, that areexport-oriented, by prioritizing the management ofrenewable natural resources based on the principle ofjoint usefulness, both inter-regional and inter-area.50THE INDONESIANBUDGET OVERVIEW 2010

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLAN6. Pengembangan Wilayah Malukupengembangan wilayah Maluku diarahkan untuk:(1) mengembangkan kota-kota pesisir sebagai pusatpelayanan kegiatan industri kemaritiman terpaduyang merupakan sektor basis dengan dukunganprasarana dan sarana yang memadai, khususnyatansportasi, energi, dan sumber daya air; (2)mengembangkan wilayah darat, laut, pesisir, danpulau-pulau kecil sebagai satu kesatuan wilayahKepulauan Maluku melalui kegiatan pemanfaatandan pengendalian pemanfaatan ruang yangterpadu didukung oleh prasarana dan sarana yangmemadai; (3) mempertahankan kawasan konservasiuntuk menjamin daya dukung lingkungan yangoptimal bagi pengembangan wilayah; (4) memacupertumbuhan ekonomi wilayah Kepulauan Malukumelalui pengembangan sektor-sektor unggulan yangberbasis sumber daya setempat dan meningkatkanketerkaitan antarpusat-pusat pertumbuhan di darat,pesisir, dan pulau-pulau kecil; (5) memanfaatkansumber daya alam secara produktif dan efisien, agarterhindar dari pemborosan sehingga dapat memberimanfaat sebesar-besarnya berdasarkan prinsip-prinsipkelestarian; serta (6) meningkatkan ketersediaan,kualitas, dan memperluas jangkauan pelayananprasarana dasar, khususnya transportasi laut danudara yang didukung oleh transportasi antar modasecara terpadu dan optimal dengan mengikutsertakandunia usaha.6. Development of the Maluku RegionDevelopment of the Maluku region is directedtowards: (1) developing cities in coastal areas ascenters for integrated maritime industrial activity, asthe base sector that is supported by adequate facilitiesand infrastructure, particularly transportation, energyand water resources; (2) developing land, sea, coastalareas and small islands as a single Maluku Islands,through integrated zoning utilization and control ofzoning utilization supported by adequate facilities andinfrastructure; (3) maintaining conservation areas toensure optimum environmental support capacity forregional development; (4) accelerating the economicgrowth in the Maluku Island region through thedevelopment of local resource-based leading sectorsand enhancing linkages among growth centers inland, coastal areas and small islands; (5) the productiveand efficient utilization of natural resources, in orderto avoid waste, as this will give optimum benefitsbased on sustainable principles; and (6) increasingthe availability, quality and expansion of coverage forbasic infrastructure services, particularly sea and airtransportation, supported by integrated and optimuminter-modal transportation through the involvementof the business world.7. Pengembangan Wilayah PapuaPengembangaan wilayah Papua diarahkan antara lain7. Development of the Papua RegionDevelopment of the Papua region is directed towards:THE INDONESIANBUDGET OVERVIEW 201051

RENCANA PEMBANGUNAN JANGKA MENENGAH NASIONAL (RPJMN) 2010-2014 | THE 2010-2014 NATIONAL MEDIUM-TERM DEVELOPMENT PLANuntuk: (1) mendukung peningkatan serta memperkuatpersatuan, kesatuan dan keutuhan kehidupan bangsadan pertahanan negara; (2) menempatkan hak ulayatdalam penataan ruang sebagai salah satu upayauntuk mempertahankan nilai-nilai sosial budayasetempat; (3) memanfaatkan sumber daya alamdan lingkungan hidup secara produktif dan efisienagar terhindar dari pemborosan dan penurunandaya dukung lingkungan sehingga dapat memberimanfaat sebesar-besarnya berdasarkan prinsip-prinsipkelestarian dan berkelanjutan; (4) mempertahankankawasan lindung sekurang-kurangnya 50 persen dariluas wilayah Pulau Papua; (5) memacu pertumbuhanekonomi wilayah Pulau Papua melalui pengembangansektor-sektor unggulan yang berbasis sumber dayasetempat dan meningkatkan keterkaitan antarpusatpusatpertumbuhan.(1) supporting the improvement and strengtheningof unity, integrity of national life and state defense;(2) placing the indigenous land rights (hak ulayat)in the zoning arrangement as one of the efforts tomaintain local social and cultural values; (3) utilizingnatural resources and the environment in a productiveand efficient manner in order to avoid waste, thusproviding optimum benefits based on the principlesof sustainability and conservation; (4) maintainingprotected areas of at least 50 percent of the PapuaIsland region; and (5) accelerating the economicgrowth in the Papua Island region through thedevelopment of local resource-based leading sectorsand enhancing linkages among growth centers.52THE INDONESIANBUDGET OVERVIEW 2010

BABCHAPTER2ANGGARAN PENDAPATAN DAN BELANJANEGARA (APBN) TAHUN 2010THE 2010 INDONESIAN BUDGETPenyusunan Anggaran dan Pendapatan BelanjaNegara (APBN) didasarkan pada ketentuan pasal23 ayat (1) Undang-Undang Dasar 1945 yang telahdiubah menjadi pasal 23 ayat (1), ayat (2), dan ayat (3)UUD 1945 amendemen keempat dan mengacu padaketentuan yang tertuang dalam Undang-undangNomor 17 Tahun 2003 tentang Keuangan Negara.Selanjutnya khusus untuk APBN Tahun Anggaran2010 selain mengacu pada ketentuan di atas,penyusunannya juga dilakukan dengan berpedomankepada Rencana Kerja Pemerintah (RKP) Tahun2010, Kerangka Ekonomi Makro, dan Pokok-pokokKebijakan Fiskal tahun 2010 sebagaimana telahdisepakati dalam pembicaraan pendahuluan antaraPemerintah dan Dewan Perwakilan Rakyat RepublikIndonesia tanggal 17 Juni 2009 yang lalu.Asumsi Makro dan Pokok-PokokKebijakan Fiskal Tahun 2010Perhitungan besaran APBN 2010 dihitung berdasarkanasumsi dasar ekonomi makro yang diperkirakanakan terjadi pada tahun 2010. Asumsi-asumsi dasarThe formulation of The Indonesian Budget is basedon the provisions of Article 23 Paragraph (1) of the1945 Constitution that has been amended to Article23 Paragraph (1), Paragraph (2), and Paragraph (3)of the fourth amendment to the 1945 Constitution,and refers to provisions as set forth in Law Number17 of 2003 regarding State Finance. Specifically forthe 2010 Budget, besides referring to the aboveprovisions, its formulation is also to be guided bythe 2010 Government Work Plan, MacroeconomicFramework, and the 2010 Fiscal Policy Highlights asagreed on in the preliminary discussion between theGovernment and the House of Representatives of theRepublic of Indonesia on June 17, 2009.Macro Economic Assumptions andthe 2010 Fiscal Policy HighlightsThe 2010 Budget is calculated based on basicmacroeconomic assumptions that are expected tooccur in 2010. The basic macroeconomic assumptionsTHE INDONESIANBUDGET OVERVIEW 201055

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETekonomi makro dalam tahun 2010 dapat dilihatdalam Tabel 1 berikut:in 2010 can be seen in Table 1:Table 1Basic Macroeconomic Assumptions, 2010Economic IndicatorsThe 2010 StateBudget1. Economic Growth (%) 5.52. Inflation (%) 5.03. Exchange Rate (Rp/US$) 10,0004. 3-Month SBI Rate (%) 6.55. Oil Price (US$/barrel) 65.06. Oil Lifting (million barrels/day) 0.965Source: Ministry of FinanceKebijakan fiskal pada tahun 2010 diarahkanuntuk pencapaian dua hal mendasar, yaitu: (1)mendukung pemulihan perekonomian nasionaldengan melanjutkan program stimulus fiskal; dan (2)mempertahankan rasio anggaran pendidikan minimal20 persen. Dalam tataran teknis, kebijakan fiskal untukmendukung pemulihan ekonomi nasional dijalankanmelalui pelaksanaan kebijakan berupa pemberianinsentif perpajakan dan peningkatan stimulus belanjanegara yang ditujukan untuk meningkatkan daya belimasyarakat dan pembangunan infrastruktur padatkarya. Selain itu, kebijakan fiskal pada tahun 2010juga diarahkan untuk meningkatkan pencapaianberbagai target dalam APBN, baik yang bersifatkualitatif maupun kuantitatif.APBN 2010 merupakan APBN transisi dari PemerintahThe fiscal policy in the year 2010 is directed towardsthe achievement of two fundamental things, namely:(1) supporting the recovery of the national economyby continuing the fiscal stimulus program; and (2)maintaining the education budget ratio at a 20 percentminimum. At technical level, the fiscal policy to supportthe national economy is carried out through policyimplementation in the form of the provision of taxincentives and increasing expenditure stimulus, whichare aimed at increasing the public’s purchasing powerand the development of labor-intensive infrastructure.Furthermore, the 2010 fiscal policy is also directed atimproving the achievement of various targets in TheIndonesian Budget, both qualitative and quantitative.The 2010 Budget is a transitional Budget from theprevious Government and House of Representatives56THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETdan DPR sebelumnya ke Pemerintahan dan DPR hasilPemilihan Umum tahun 2009. APBN 2010 disusundalam rangka “Pemulihan Perekonomian Nasional danPemeliharaan Kesejahteraan Rakyat” sesuai dengantema Rencana Kerja Pemerintah tahun 2010. Sejalandengan tema pembangunan tersebut, maka pokokpokokkebijakan fiskal tahun 2010 diarahkan untuk:(1) meneruskan/meningkatkan seluruh programkesejahteraan rakyat; (2) melanjutkan programstimulus fiskal melalui pembangunan infrastruktur,pertanian dan energi, serta proyek padat karya; (3)mendorong pemulihan dunia usaha, termasuk melaluipemberian insentif perpajakan dan bea masuk; (4)meneruskan reformasi birokrasi; (5) memperbaiki alatutama sistem senjata (alutsista); serta (6) menjagaanggaran pendidikan minimal 20 persen dari APBN.to Government and House of Representatives electedin the 2009 General Election. The 2010 Budget isformulated in regard to “Recovery of the NationalEconomy and Safeguarding the People’s Welfare” inaccordance with the theme of the 2010 GovernmentWork Plan. In line with this development theme, the2010 fiscal policy highlights are directed towards: (1)continuing/enhancing all public welfare programs;(2) continuing fiscal stimulus programs through thedevelopment of infrastructure, agriculture and energy,and labor-intensive projects; (3) encouraging businessworld recovery, including provisions for tax and importduty incentives; (4) continuing bureaucratic reforms:(5) improving the primary weapon system (alutsista);and (6) maintaining the education budget at aminimum of 20 percent of total Budget.Selanjutnya, dalam memenuhi target penerimaanperpajakan di tahun 2010, maka akan dilakukanbeberapa langkah kebijakan pajak yang diantaranyameliputi: (1) penurunan tarif pajak penghasilan(PPh) Badan dari 28,0 persen menjadi 25,0 persensesuai amanat Amendemen Undang-undang PajakPenghasilan (UU PPh); (2) pemberian fasilitas PPhBadan untuk perusahaan masuk bursa sebesar 5,0persen dari tarif normal; (3) kebijakan pajak ditanggungPemerintah (DTP) antara lain dalam bentuk subsidipajak pertambahan nilai (PPN) dan bea masuk untuksektor tertentu, serta insentif fiskal dalam upayamemacu kegiatan usaha hulu migas; (4) pelaksanaanamendemen Undang-undang Pertambahan Nilai;serta (5) melanjutkan reformasi dan modernisasiNext, for meeting the tax revenue targets in 2010,several tax policy measures will be undertaken,including: (1) reduction of the corporate income tax(PPh) tariff from 28.0 percent to 25.0 percent, inaccordance with the mandate of the Amendmentto the Income Tax Law (UU PPh); (2) a provision ofa Corporate Income Tax facility for public companies,of 5.0 percent below the normal tariff; (3) taxesborne by government (DTP) policy, including in theform of the value added tax (VAT) and import dutysubsidies for certain sectors; and fiscal incentives inthe effort to encourage oil and gas upstream businessactivities; (4) implementation of the amendment tothe Value Added Law; and (5) continuing reforms andmodernization of tax administration.THE INDONESIANBUDGET OVERVIEW 201057

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETadministrasi pajak.Di bidang kepabeanan dan cukai, kebijakan yangakan ditempuh di tahun 2010, diantaranya dalambentuk: (1) pemberian fasilitas kepabeanan dengantarif nominal most favorable nation (MFN) 7,5 persen,common effective preferential tariff (CEPT) 2,0 persen,ASEAN Korea 2,6 persen, ASEAN-China 3,8 persen, danIndonesia-Jepang 4,0 persen; (2) pemberian insentifdalam rangka mendukung kebijakan perdagangandan industri; (3) kenaikan tarif cukai seiring denganlaju tingkat inflasi; (4) kenaikan tarif cukai minumanmengandung ethyl alcohol (MMEA) dan ethyl alcohol(EA) dalam negeri; (5) penyederhanaan tarif cukaidan golongan produsen rokok; (6) peningkatanpengawasan pita cukai; (7) pemberian berbagaifasilitas pembebasan dan keringanan bea masuk;(8) penerapan kebijakan non-tarif yang berorientasipada pengendalian barang impor dan penggunaanproduksi dalam negeri; (9) penyesuaian tarif beakeluar berdasarkan perkembangan harga crude palmoil (CPO) internasional; dan (10) melanjutkan langkahreformasi birokrasi dan modernisasi kantor pelayanankepabeanan.Di bidang penerimaan negara bukan pajak (PNBP),kebijakan yang akan ditempuh di tahun 2010diantaranya adalah: (1) meningkatkan produksi sumberdaya alam yang didukung dengan insentif fiskal; (2)mengembangkan energi baru dan terbarukan sebagaienergi alternatif; (3) meningkatkan fungsi pelayananpada PNBP kementerian/lembaga (K/L); (4) melakukanpenyempurnaan peraturan mengenai tarif PNBP padaK/L, serta (5) menerapkan kebijakan pay out ratioIn the field of customs and excises, the policies to betaken in 2010 include: (1) provision of customs facilitieswith a nominal tariff for most favorable nation (MFN)of 7.5 percent, a common effective preferential tariff(CEPT) of 2.0 percent, ASEAN-Korea at 2.6 percent,ASEAN-China at 3.8 percent, and Indonesia-Japanat 4.0 percent; (2) provision of incentives in orderto support trade and industry policies; (3) increasedexcise tariffs in line with the rate of inflation; (4)increased excise tariff of beverages containingdomestic ethyl alcohol (MMEA) and ethyl alcohol(EA); (5) simplification of excise tariff and classificationfor cigarette manufacturers; (6) improved supervisionof tax banderole; (7) provision of various facilities ofimport duty exemption and relief; (8) application of anon-tariff policy that is oriented towards control of theimport of goods and the use of domestic products;(9) adjustment of export duty tariffs based on thedevelopment of the international crude palm oil (CPO)price; and (10) continuing the bureaucratic reform andmodernization of customs services.In the field of non-tax revenue (PNBP), the policies tobe taken in 2010 are: (1) increasing natural resourceproduction that is supported by fiscal incentives; (2)developing new and renewable energy as alternativeenergy; (3) improving PNBP service functions atministries/agencies (K/Ls); (4) improving the regulationsregarding the PNBP tariff at K/Ls; and (5) applying apayout ratio policy in the dividend disbursement ofState-Owned Enterprises (SOEs) amounting to 5.0 to58THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETpenarikan dividen Badan Usaha Milik Negara (BUMN)sebesar 5,0 persen hingga 55,0 persen, terkecualiuntuk BUMN dengan akumulasi rugi, sektor asuransi,kehutanan, dan perkebunan.Di sisi belanja negara, kenaikan anggaran belanjaK/L dalam tahun 2010 terutama untuk mendukungbeberapa kebijakan, antara lain: (1) memperbaikikesejahteraan aparatur negara dan pensiunan melaluipemberian gaji ke 13, kenaikan gaji dan pensiunpokok sebesar 5 (lima) persen, serta kenaikan uangmakan dan lauk pauk; (2) meneruskan/meningkatkanseluruh program kesejahteraan rakyat, sepertiprogram nasional pemberdayaan masyarakat(PNPM), bantuan operasional sekolah (BOS), jaminankesehatan masyarakat (Jamkesmas), beras miskin(Raskin), dan program keluarga harapan (PKH); (3)melanjutkan pembangunan infrastruktur transportasi,pertanian, energi, dan proyek padat karya lainnya;(4) mendorong revitalisasi industri dan pemulihandunia usaha; (5) meneruskan reformasi birokrasi gunamewujudkan tata kelola Pemerintahan yang baik danpeningkatan pelayanan publik; (6) meningkatkananggaran operasional, pemeliharaan, dan pengadaanalutsista; (6) mempertahankan anggaran pendidikanminimal 20,0 persen dari belanja negara; dan (7)meningkatkan kualitas pengelolaan sumber dayaalam dan kapasitas penanganan perubahan iklim.Arah kebijakan di bidang transfer ke daerah secaraumum pada tahun 2010 antara lain dengan: (1)mengurangi kesenjangan fiskal antara pusat dandaerah serta antardaerah; (2) mendukung kegiatankegiatanyang menjadi prioritas pembangunan nasional55.0 percent, with an exception for SOEs with lossaccumulation, and SOEs in the insurance, forestry, andplantation sectors.In terms of expenditures, the increased expenditurebudget for K/Ls in 2010 is mainly to support severalpolicies, including (1) improving the welfare of the stateapparatus and retirees through the provision of theannual salary bonus, increased salary, a basic pensionof 5 (five) percent, and increased food allowances; (2)continuing/enhancing all public welfare programs,such as the national program for communityempowerment (PNPM), School Operational Assistance(BOS), Public Health Assurances (Jamkesmas), Rice forthe Poor (Raskin), and the Family Hope Program (PKH);(3) continuing the development of infrastructure inthe fields of transportation, agriculture and energyand other labor-intensive projects; (4) encouragingindustrial revitalization and business world recovery;(5) continuing bureaucratic reform in order to realizegood governance and improved public services;(6) increasing the operational, maintenance andprocurement budget for alutsista; (7) maintaining theeducation budget at a minimum of 20.0 percent ofexpenditures; and (8) enhancing the quality of naturalresource management and the capacity for climatechange management.In general, the policy direction in the field of transfersto regions in 2010 includes: (1) reducing the fiscalgap between the central and regional governmentsand among the regions; (2) supporting those activitiesthat are national development priorities which areTHE INDONESIANBUDGET OVERVIEW 201059

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETyang menjadi urusan daerah; (3) meningkatkanaksesibilitas publik terhadap prasarana dan saranasosial ekonomi dasar di daerah, dan pengurangankesenjangan pelayanan publik antardaerah; (4)meningkatkan kemampuan daerah dalam menggalipotensi ekonomi daerah; serta (5) meningkatkan dayasaing daerah melalui pembangunan infrastruktur.Kebijakan pembiayaan yang akan ditempuh di tahun2010 diantaranya: (1) mengupayakan pinjamandengan persyaratan lunak; (2) mengutamakanpenerbitan surat berharga negara (SBN) rupiah di pasardalam negeri; (3) membuka akses sumber pembiayaandi pasar internasional; (4) menarik pinjaman siagayang telah menjadi komitmen lembaga keuanganinternasional dan belum dapat direalisasikan di tahun2009.Berdasarkan besaran asumsi makro dan pokok-pokokkebijakan fiskal tahun 2010, maka besaran APBN 2010direncanakan sebagai berikut: (1) pendapatan negaradan hibah Rp949,7 triliun (15,9 persen terhadap PDB);(2) belanja negara Rp1.047,7 triliun (17,5 persenterhadap PDB); (3) defisit anggaran Rp98,0 triliun (1,6persen terhadap PDB); dan (4) pembiayaan anggaranRp98,0 triliun (1,6 persen terhadap PDB).Lebih lanjut mengenai besaran pendapatan negaradan hibah, belanja negara, defisit anggaran, danpembiayaan anggaran APBN tahun 2010 secararingkas dapat dilihat pada Tabel 2.under the regional governments; (3) increasing publicaccessibility to basic social economy facilities andinfrastructures in the regions; and reducing the publicservice disparity among regions; (4) increasing regionalcapacity in taking advantage of regional economicpotentials; and (5) increasing regional competitivenessthrough infrastructural development.The financing policy to be taken in 2010 includes: (1)seeking soft loans; (2) prioritizing the issuance of rupiahGovernment Securities (SBN) in the domestic market;(3) opening access to sources of financing in theinternational market; (4) withdrawing stand-by loansas committed to by international financial institutionsand which have not been realized in 2009.Based on the 2010 macro assumptions and fiscalpolicies highlights, the amount of the 2010 Budget isplanned as follows: (1) revenue and grants at Rp949.7trillion (15.9 percent of the GDP); (2) expendituresat Rp1,046.7 trillion (17.5 percent of the GDP); (3) abudget deficit of Rp98.0 trillion (1.6 percent of theGDP); and (4) budget financing of Rp98.0 trillion (1.6percent of the GDP).A summary of the details regarding the amounts ofrevenue and grants, expenditures, the budget deficit,and budget financing for the 2010 Budget can beseen in Table 2.60THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETTable 2Summary of the 2010 Indonesian Budget(trillion Rupiah)UraianBudget% ofGDP2009 2010RevisedBudget% ofGDPBudget% ofGDPA. State Revenue and Grant 985.7 18.5 871.0 16.1 949.7 15.9I. Domestic Revenues 984.8 18.5 870.0 16.1 948.1 15.91. Tax Revenues 725.8 13.6 652.0 12.1 742.7 12.42. Non Tax State revenues (PNBP) 258.9 4.9 218.0 4.0 205.4 3.4II. Grant 0.9 0.0 1.0 0.0 1.5 0.0B. State Expenditures 1,037.1 19.5 1,000.8 18.5 1,047.7 17.5I. Central Government Expenditures 716.4 13.4 691.5 12.8 725.2 12.11. K/L Expenditures 322.3 6.1 314.7 5.8 340.1 5.72. Non K/L Expenditures 394.1 7.4 376.8 7.0 385.1 6.4II. Transfer to Regional 320.7 6.0 309.3 5.7 322.4 5.41. Balance Fund 297.0 5.6 285.1 5.3 306.0 5.12.Special Autonomy andAdjustment Fund23.7 0.4 24.3 0.4 16.4 0.3C. 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 1.6I. Domestic Financing 60.8 1.1 142.6 2.6 107.9 1.8II. Foreign Financing (Net) (9.4) (0.2) (12.7) (0.2) (9.9) (0.2)Source: Ministry of FinancePendapatan Negara dan HibahDalam tahun 2010, pendapatan negara dan hibahditargetkan mencapai Rp949,7 triliun, lebih tinggiRp78,7 triliun atau 9,0 persen apabila dibandingkandengan Anggaran Pendapatan dan Belanja NegaraPerubahan (APBN-P) tahun 2009 yang mencapaiRp871,0 triliun. Target tersebut terdiri dari penerimaandalam negeri sebesar Rp948,1 triliun dan penerimaanhibah sebesar Rp1,5 triliun. Lebih tingginya targetpendapatan negara dan hibah tersebut terutamaRevenue and GrantsIn 2010, revenue and grants are targeted to reachRp949.7 trillion, which is Rp.78.7 trillion or 9.0 percenthigher than the 2009 Revised Budget, which reachedRp871.0 trillion. The target consists of domesticrevenues of Rp948.1 trillion and grant revenuesof Rp1.5 trillion. The higher target for revenue andgrants mainly comes from tax revenues in line withincreased social awareness and compliance, increasednumber of taxpayers, and the modernization of taxTHE INDONESIANBUDGET OVERVIEW 201061

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETberasal dari penerimaan perpajakan seiring denganmeningkatnya kesadaran dan kepatuhan masyarakat,meningkatnya jumlah wajib pajak, dan modernisasiadministrasi perpajakan, serta diterapkannya programreformasi perpajakan.Penerimaan Dalam NegeriPenerimaan dalam negeri tahun 2010 ditargetkanmencapai Rp948,1 triliun. Target tersebut meningkatsebesar Rp78,2 triliun atau 9,0 persen apabiladibandingkan dengan APBN-P tahun 2009 yangmencapai Rp870,0 triliun. Dari jumlah tersebut,penerimaan perpajakan diperkirakan mencapaiRp742,7 triliun atau 78,3 persen dari total penerimaandalam negeri, sedangkan PNBP diperkirakan mencapaiRp205,4 triliun atau 21,7 persen dari total penerimaandalam negeri.Penerimaan PerpajakanPokok-pokok kebijakan umum perpajakan dalamtahun 2010 merupakan kelanjutan dari kebijakanumum perpajakan tahun-tahun sebelumnya. Secaragaris besar, kebijakan umum perpajakan tahun2010 mencakup program ekstensifikasi perpajakan,program intensifikasi perpajakan, dan programkegiatan pasca sunset policy. Di samping itu, sejakpertengahan tahun 2009, Pemerintah memutuskanuntuk terus melanjutkan reformasi perpajakan melaluireformasi perpajakan jilid II.Penerimaan perpajakan dalam tahun 2010 ditargetkanmencapai Rp742,7 triliun. Target tersebut lebih tinggiRp90,8 triliun atau 13,9 persen dibandingkan denganadministration, as well as the implementation of a taxreform program.Domestic RevenuesThe 2010 domestic revenue is targeted to reachRp948.1 trillion. This target is an increase of Rp78.2trillion or 9.0 percent compared to the 2009 RevisedBudget, which reached Rp870.0 trillion. From thatamount, the tax revenue is estimated to reach Rp742.7trillion or 78.3 percent of the total domestic revenue,while non-tax revenue (PNBP) is estimated to reachRp205.4 trillion or 21.7 percent of the total domesticrevenue.Tax RevenueThe highlight of general tax policy in 2010 is acontinuation of the general tax policy of the previousyears. In general, the 2010 general tax policy consistsof tax extensification, tax intensification, and postsunsetpolicy programs. In addition to this, since mid-2009 the Government decided to continue tax reformthrough Phase II tax reform.The 2010 tax revenue is targeted to reach Rp742.7trillion. This is Rp90.8 trillion or 13.9 percent higherthan the 2009 Revised Budget that reached Rp652.062THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETAPBN-P tahun 2009 yang mencapai Rp652,0 triliun.Secara umum, terdapat 3 (tiga) faktor utama yangmempengaruhi peningkatan penerimaan perpajakanyaitu: (1) relatif membaiknya kondisi perekonomiannasional yang tercermin dari lebih tingginyapertumbuhan ekonomi 2010; (2) dilanjutkannyaprogram reformasi perpajakan; dan (3) semakintingginya kesadaran masyarakat untuk melaksanakankewajiban perpajakan.Pajak Penghasilan (PPh)Sejalan dengan perkiraan membaiknya kondisiperekonomian nasional, penerimaan PPh dalamtahun 2010 ditargetkan mencapai Rp351,0 triliun,naik Rp10,7 triliun apabila dibandingkan denganpenerimaan PPh dalam APBN-P tahun 2009 yangmencapai Rp340,2 triliun.Dalam tahun 2010, penerimaan PPh migas ditargetkanmencapai Rp47,0 triliun, turun sebesar Rp2,0 triliunatau 4,1 persen apabila dibandingkan dengan APBN-Ptahun 2009 yang mencapai Rp49,0 triliun. Penurunantersebut lebih disebabkan oleh menguatnya perkiraannilai tukar rupiah terhadap dolar Amerika Serikat ditahun 2010.PPh nonmigas dalam tahun 2010 ditargetkanmencapai Rp303,9 triliun. Target tersebut lebih tinggiRp12,8 triliun atau 4,4 persen apabila dibandingkandengan penerimaan PPh nonmigas dalam APBN-Ptahun 2009 yang mencapai Rp291,2 triliun.trillion. In general, there are 3 (three) main factorsthat influenced the tax revenue increase, namely:(1) a relatively better national economic conditionas reflected by higher economic growth in 2010; (2)continuation of the tax reform program; and (3) highersocial awareness to carry out their tax obligations.Income Tax (PPh)In line with the estimated improved national economiccondition, the PPh receipts in 2010 is targeted to reachRp351.0 trillion, an increase of Rp10.7 trillion over thePPh income from the 2009 Revised Budget, whichreached Rp340.2 trillion.In 2010, the oil and gas PPh is targeted to reachRp47.0 trillion, a decrease of Rp2.0 trillion or 4.1percent compared to the 2009 Revised Budget, whichreached Rp49.0 trillion. This decrease was due to anestimated strengthening of the rupiah exchange rateagainst the US dollar in 2010.The non-oil and gas PPh in 2010 is targeted to reachRp303.9 trillion. This target is an increase of Rp12.8trillion or 4.4 percent compared to the non-oil andgas PPh revenue in the 2009 Revised Budget, whichreached Rp291.2 trillion.THE INDONESIANBUDGET OVERVIEW 201063

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETPajak Pertambahan Nilai (PPN)dan Pajak Penjualan atas BarangMewah (PPnBM)Penerimaan PPN dan PPnBM dalam tahun 2010ditargetkan mencapai Rp269,5 triliun, lebih tinggiRp66,5 triliun atau 32,7 persen apabila dibandingkandengan APBN-P tahun 2009 yang mencapai Rp203,1triliun. Target tersebut telah memperhitungkanpotential loss dari diterapkannya amendemenUndang-undang PPN. Namun demikian, perbaikanadministrasi perpajakan, peningkatan kepatuhanwajib pajak, dilanjutkannya reformasi perpajakan sertameningkatnya konsumsi dalam negeri diharapkandapat mengurangi potential loss tersebut.Pajak Bumi dan Bangunan (PBB)dan Bea Perolahan Hak atas Tanahdan Bangunan (BPHTB)Penerimaan PBB dalam tahun 2010 ditargetkanmencapai Rp26,5 triliun. Target tersebut lebih tinggiRp2,6 triliun atau 11,1 persen apabila dibandingkandengan APBN-P tahun 2009 yang mencapai Rp23,9triliun. Peningkatan tersebut terutama dipengaruhioleh meningkatnya Nilai Jual Obyek Pajak (NJOP) atastanah dan bangunan serta meningkatnya kegiatanusaha hulu migas. Secara lebih rinci, penerimaan PBBtahun 2010 terdiri dari PBB pedesaan Rp1,0 triliun, PBBperkotaan Rp7,4 triliun, PBB perkebunan Rp0,8 triliun,PBB kehutanan Rp0,3 triliun, PBB pertambanganmigas Rp16,7 triliun, dan PBB pertambangan umumRp0,3 triliun.Sementara itu, penerimaan BPHTB tahun 2010Value-Added Tax (VAT) and SalesTax on Luxury Goods (PPnBM)The VAT and PPnBM revenue in 2010 is targetedto reach Rp269.5 trillion, which is Rp66.5 trillion or32.7 percent higher than the 2009 Revised Budgetof Rp203.1 trillion. This target has taken into accountthe potential loss from the implementation of theamendment to the VAT Law. However, improvedtax administration, enhanced taxpayer compliance,continuation of tax reforms and increased domesticconsumption are expected to reduce the potentialloss.Land and Building Tax (PBB) andDuties on Land and BuildingTransfer (BPHTB)The PBB revenue in 2010 is targeted to reach Rp26.5trillion. This target is Rp2.6 trillion or 11.1 percenthigher than the 2009 Revised Budget, where it reachedRp23.9 trillion. This increase is mainly influenced bythe increased Tax Object Selling Price (NJOP) on landand buildings and increased oil and gas upstreambusiness activities. In more detail, PBB revenue in 2010consists of rural PBB of Rp1.0 trillion, urban PBB ofRp7.4 trillion, plantation PBB of Rp0.8 trillion, forestryPBB of Rp0.3 trillion, oil and gas mining PBB of Rp16.7trillion, and general mining PBB of Rp0.3 trillion.Meanwhile, BPHTB revenue in 2010 is targeted toreach Rp7.4 trillion. This amount is an increase of64THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETditargetkan mencapai Rp7,4 triliun. Jumlah tersebutmeningkat Rp0,4 triliun atau 5,9 persen apabiladibandingkan dengan APBN-P tahun 2009 yangmencapai Rp7,0 triliun.CukaiDengan mempertimbangkan pertumbuhan ekonomi,kebijakan harga jual eceran, dan peningkatan tarifcukai sebesar 5,0 - 10,0 persen, maka penerimaancukai dalam tahun 2010 ditargetkan mencapai Rp57,3triliun. Jika dibandingkan dengan APBN-P tahun 2009yang mencapai Rp54,5 triliun, maka target tersebutmengalami peningkatan sebesar Rp2,7 triliun ataumeningkat 5,0 persen.Pajak LainnyaPenerimaan pajak lainnya dalam tahun 2010 ditargetkanmencapai Rp3,9 triliun. Apabila dibandingkan denganperkiraan realisasi tahun 2009 yang mencapai Rp3,3triliun, maka terjadi peningkatan sebesar Rp0,6 triliunatau meningkat 18,5 persen. Peningkatan tersebutterutama disebabkan oleh meningkatnya transaksiyang menggunakan materai.Bea MasukPenerimaan bea masuk tahun 2010 ditargetkanmencapai Rp19,6 triliun. Target tersebut ditetapkandengan mempertimbangkan pertumbuhan ekonomidalam negeri, nilai tukar rupiah, tarif efektif ratarata,nilai devisa bayar, dan bertambahnya komitmenkerjasama perdagangan internasional melalui skimFree Trade Area (FTA). Apabila dibandingkan denganRp0.4 trillion or 5.9 percent compared to the 2009Revised Budget, which reached Rp7.0 trillion.ExciseBy considering economic growth, retail price policy,and an increase of excise tariffs of 5.0 - 10.0 percent,then the excise revenue in 2010 is targeted to reachRp57.3 trillion. Compared to the 2009 Revised Budget,which reached Rp54.5 trillion, this target is an increaseof Rp2.7 trillion or 5.0 percent.Other TaxesOther tax revenue in 2010 is targeted to reach Rp3.9trillion. Compared to the estimated realization in 2009that reached Rp3.3 trillion, this is an increase of Rp0.6trillion or 18.5 percent. The increase mainly resultedfrom an increase in the number of transactions usingduty stamps.Import DutyImport duty revenue in 2010 is targeted to reachRp19.6 trillion. This target is determined by takinginto account domestic economic growth, the rupiahexchange rate, the average effective tariff, paidforeign exchange rate, and increased commitmentof international trade cooperation through the FreeTrade Area (FTA) scheme. Compared to the importTHE INDONESIANBUDGET OVERVIEW 201065

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETbea masuk dalam APBN-P tahun 2009 yang mencapaiRp18,6 triliun, maka perkiraan penerimaan beamasuk tahun 2010 meningkat sebesar Rp0,9 triliunatau 5,1 persen. Target bea masuk sebesar Rp19,6triliun tersebut sudah termasuk pemberian fasilitaspembayaran bea masuk ditanggung Pemerintah (BM-DTP) sebesar Rp3,0 trliun.duty in the 2009 Revised Budget that reached Rp18.6trillion, the estimated import duty revenue in 2010 isan increase of Rp0.9 trillion or 5.1 percent. The targetimport duty of Rp19.6 trillion includes the provision ofan import duty facility borne by the Government (BM-DTP) of Rp3.0 trillion.Bea KeluarPenerimaan bea keluar dalam tahun 2010 akansangat dipengaruhi oleh hasil perdagangan CrudePalm Oil (CPO) dan produk turunannya. Oleh karenaitu, kebijakan Pemerintah atas tataniaga CPO baikberupa tarif, harga patokan ekspor (HPE), asumsinilai tukar rupiah maupun volume ekspor CPO danproduk turunannya akan sangat memengaruhi targetpenerimaan bea keluar. Dengan mempertimbangkanfaktor-faktor tersebut, maka penerimaan bea keluardalam tahun 2010 ditargetkan mencapai Rp7,6triliun. Target tersebut meningkat Rp6,2 triliun atau445,4 persen apabila dibandingkan dengan APBN-Ptahun 2009 yang hanya mencapai Rp1,4 triliun.Lebih lanjut mengenai proporsi penerimaan perpajakanAPBN tahun 2010 dapat dilihat pada Grafik 1.Export DutyExport duty revenue in 2010 will be highly influencedby the trade of Crude Palm Oil (CPO) and its derivativeproducts. Therefore, Government policy on CPObusiness administration, whether in the form of thetariff, export benchmark price (HPE), assumption ofthe rupiah exchange rate, or the export volume ofCPO and its derivative products, will highly influencethe target of export duty revenue. By considering theabove factors, the export duty revenue in 2010 istargeted to reach Rp7.6 trillion. This is an increase ofRp6.2 trillion or 445.4 percent compared to the 2009Revised Budget, where it was only Rp1.4 trillion.For further information on the proportion of taxrevenue in the 2010 Budget, refer to Graphic 1.66THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETPenerimaan Negara Bukan Pajak(PNBP)Dalam tahun 2010, PNBP diharapkan dapatmemberikan kontribusi yang lebih optimal sebagaisumber penerimaan dalam negeri. Dalam APBN2010, peranan penerimaan SDA masih mendominasi,terutama dari penerimaan migas. Berdasarkanasumsi makro yang ditetapkan, terutama indikatorIndonesian Crude Price (ICP), nilai tukar rupiahterhadap dollar Amerika Serikat, dan produksi/liftingminyak bumi, maka PNBP 2010 ditargetkan sebesarRp205,4 triliun. Target PNBP tersebut mengalamipenurunan sebesar Rp12,6 triliun atau 5,8 persen jikadibandingkan dengan perkiraan realisasi tahun 2009,yang disebabkan oleh penurunan penerimaan SDAmigas terkait dengan penguatan asumsi nilai tukarrupiah dalam tahun 2010.Non-Tax Revenues (PNBP)In 2010, PNBP is expected to give a more optimumcontribution as a source of domestic revenue. In the2010 Budget, the role of natural resource revenuestill dominates, particularly from oil and gas revenue.Based on the stated macro assumptions, especiallythe Indonesian Crude Price (ICP), the rupiah exchangerate against US Dollar, and oil lifting/production, the2010 PNBP is targeted to reach Rp205.4 trillion. Thistarget is a decrease of Rp12.6 trillion or 5.8 percentcompared to the estimated realization in 2009, dueto decreased oil and gas natural resource revenuerelated to the strengthening of the rupiah exchangerate assumption in 2010.THE INDONESIANBUDGET OVERVIEW 201067

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETKebijakan dan langkah-langkah yang akan ditempuhPemerintah dalam mencapai target PNBP tahun2010, antara lain: (1) mengoptimalkan penerimaandari sektor migas melalui peningkatan produksi/lifting minyak mentah dan efisiensi dalam costrecovery; (2) meningkatkan produksi komoditastambang dan mineral serta perbaikan peraturandi sektor pertambangan; (3) menggali potensipenerimaan di sektor kehutanan dengan tetapmempertimbangkan program kelestarian lingkunganhidup; (4) mengoptimalkan dividen BUMN dengantetap mempertimbangkan peningkatan efisiensi dankinerja BUMN melalui optimalisasi investasi (CapitalExpenditure); dan (5) meningkatkan kinerja pelayanandan administrasi pada PNBP K/L.Sumber Daya Alam (SDA)Dalam tahun 2010, penerimaan SDA ditargetkanmencapai Rp132,0 triliun, menurun sebesar Rp6,6triliun atau 4,8 persen dibandingkan dengan perkiraanrealisasinya pada tahun 2009. Sebagai sumber utamaPNBP, penerimaan SDA ditargetkan memberikankontribusi terhadap PNBP sebesar 64,3 persen.Sebagian besar penerimaan SDA tersebut bersumberdari penerimaan SDA migas sebesar 91,3 persendan sisanya sebesar 8,7 persen dari penerimaan SDAnonmigas.Penerimaan Bagian Pemerintahatas Laba BUMNDividen BUMN dalam tahun 2010 ditargetkan sebesarRp24,0 triliun atau 11,7 persen terhadap total PNBP.Policies and measures to be taken by the Governmentto achieve the 2010 PNBP target include: (1)optimizing revenues from the oil and gas sectorthrough an increase of crude oil lifting/productionas well as efficiency in cost recovery; (2) increasingthe production of mining and mineral commoditiesand the improvement of regulations in the miningsector; (3) taking advantage of the revenue potentialsin the field of forestry while still considering theenvironmental conservation program; (4) optimizingSOE dividends while still considering increasing SOEefficiency and performance through investment(capital expenditure) optimization; and (5) improvingPNBP service and administration performance in theK/L’s.Natural ResourcesIn 2010, natural resource revenue is targeted toreach Rp132.0 trillion, a decrease of Rp6.6 trillion or4.8 percent compared to the estimated realization in2009. As the main source of PNBP, natural resourcerevenue is targeted to provide 64.3 percent of thePNBP. Most of the natural resource revenues, 91.3percent, are from oil and gas natural resource revenue,and the remaining 8.7 percent are from non-oil andgas natural resource revenue.Revenue of the Government’sShare of SOE ProfitsSOE dividends in 2010 are targeted to reach Rp24.0trillion or 11.7 percent of the total PNBP. The target is68THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETTarget tersebut lebih rendah sebesar Rp4,6 triliun atau16,1 persen apabila dibandingkan dengan perkiraandividen BUMN tahun 2009. Lebih rendahnya targetpenerimaan tersebut terutama disebabkan olehpenurunan perkiraan laba bersih BUMN terutama dariBUMN besar seperti PT Pertamina dan BUMN sektorperbankan. Perkiraan dividen BUMN tahun 2010tersebut berasal dari PT Pertamina sebesar Rp10,0triliun (43,5 persen), BUMN sektor perbankan Rp4,0triliun (17,4 persen), dan sisanya sebesar 39,1 persenberasal dari BUMN sektor lainnya.Guna menjaga kinerja BUMN sekaligus optimalisasipenerimaan dari dividen BUMN di tahun 2010,Pemerintah akan mengambil beberapa kebijakanantara lain (a) penetapan pay-out ratio 0-25 persenuntuk BUMN sektor asuransi, khusus PT Jamsostek, PTTaspen, PT Askes, dan PT Asabri diterapkan kebijakanpay-out ratio 0 (nol) persen; (b) penetapan pay-outratio 0 (nol) persen untuk BUMN kehutanan, terkaitdengan upaya pelestarian hutan di Indonesia; (c)penetapan pay-out ratio 0 (nol) persen untuk BUMNlaba dengan akumulasi rugi; (d) penetapan pay-outratio 0-60 persen untuk BUMN laba tanpa akumulasirugi; (e) penetapan pay-out ratio 10-25 persen untukBUMN yang menjalankan proyek Pemerintah dibidang infrastruktur, seperti PT Angkasa Pura (I dan II),PT Pelindo (I dan IV), dan PT Bio Farma; (f) penetapandividen spesial untuk BUMN dengan laba windfall;(g) tidak menarik dividen bagi BUMN laba namunmengalami kesulitan cash flow; (h) peningkatankinerja BUMN melalui optimalisasi investasi (capex),untuk konsolidasi modal kerja; dan (i) melakukana decrease of Rp4.6 trillion or 16.1 percent comparedto the estimated SOE dividends in 2009. Thislower revenue target is mainly due to a decrease inestimated SOE net profits, especially from major SOEssuch as PT Pertamina and banking sector SOEs. Theestimated SOE dividends in 2010 are Rp10.0 trillion(43.5 percent) from PT Pertamina, Rp4.0 trillion (17.4percent) from banking sector SOEs, and the remaining39.1 percent from SOEs in other sectors.In order to maintain SOE performance, as well as tooptimize the revenue from SOE dividends in 2010, theGovernment will utilize several policies, including: (a)determination of a pay-out ratio of 0-25 percent forinsurance sector SOEs; specifically for PT Jamsostek,PT Taspen, PT Askes, and PT Asabri the pay-outratio policy is determined to be 0 (zero) percent; (b)a pay-out ratio of 0 (zero) percent for forestry SOEs,related to the forest conservation efforts in Indonesia;(c) a pay-out ratio of 0 (zero) percent for profitableSOEs with loss accumulation; (d) a pay-out ratioof 0–60 percent for profitable SOEs without lossaccumulation; (e) a pay-out ratio of 10-25 percent forSOEs that implement Government projects in the fieldof infrastructure, such as PT Angkasa Pura (I and II), PTPelindo (I and IV), and PT Bio Farma; (f) determinationof special dividends for SOEs with windfall profits;(g) do not withdraw dividends for profitable SOEshaving cash flow difficulties; (h) improvement of SOEperformance through optimizing investment (capitalexpenditure), for the consolidation of working capital;THE INDONESIANBUDGET OVERVIEW 201069

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETprogram restrukturisasi dan rightsizing BUMN, sesuaidengan Inpres Nomor 5 Tahun 2008.PNBP LainnyaDalam tahun 2010, target PNBP lainnya diperkirakanmencapai Rp39,9 triliun, mengalami penurunansebesar Rp5,0 triliun atau 11,1 persen jikadibandingkan dengan perkiraan realisasi PNBP lainnyatahun 2009 sebesar Rp44,9 triliun.Dalam rangka pencapaian target PNBP tahun2010, khususnya yang berasal dari beberapa K/Lpenyumbang terbesar PNBP Lainnya, berbagai upayaakan dilakukan oleh masing-masing K/L berupakebijakan optimalisasi dan efektifitas pungutan PNBP.Berikut ini adalah penjelasan mengenai pencapaiantarget PNBP dari beberapa K/L penyumbang terbesarPNBP lainnya berikut kebijakan yang akan dilakukan.Lebih lanjut mengenai proporsi penerimaan negarabukan pajak, dapat dilihat pada Grafik 2.HibahDalam tahun 2010, penerimaan hibah ditargetkansebesar Rp1,5 triliun, meningkat sebesar Rp0,5 triliundibandingkan dengan perkiraan realisasi penerimaanhibah tahun 2009 sebesar Rp1,0 triliun.Faktor utama yang berpengaruh dalam peningkatanhibah tersebut terutama bersumber dari komitmenlembaga multilateral dan negara donor dalammembantu program Pemerintah Indonesia terkaitdengan isu perubahan iklim (climate change). Disamping itu, kebijakan Pemerintah melalui perbaikansistem administrasi dan penerapan sistem yangand (i) SOE restructuring and rightsizing, in accordancewith Presidential Instruction Number 5 of 2008.Other PNBPIn 2010, the target of other PNBP is estimated toreach Rp39.9 trillion, a decrease of Rp5.0 trillion or11.1 percent compared to the estimated realization ofother PNBP in 2009 of Rp44.9 trillion.In regard with the achievement of the 2010 PNBPtarget, particularly from several K/Ls as the largestcontributors of Other PNBP, several measures willbe undertaken by K/Ls in the form of optimizationand effectiveness of PNBP collection. Below is anexplanation regarding PNBP targets from several K/Lsas the largest contributors of Other PNBP, along withthe policies to be taken.Further details regarding the proportions of non-taxrevenue can be seen in Graphic 2.GrantsIn 2010, grant revenue is targeted to be Rp1.5 trillion,an increase of Rp0.5 trillion compared to the estimatedrealization of grant revenue in 2009 of Rp1.0 trillion.The main factor influencing the increase of grants ismainly from the commitment of multilateral agenciesand donor countries in assisting the IndonesianGovernment’s programs related to climate change.Furthermore, Government policy through theimprovement of administration systems and theapplication of a system that requires all grant revenuesto be recorded in The Indonesian Budget (on budget)70THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETThe budget allocation policy for central governmentexpenditure in the 2010 Budget is designed to supportefforts in the “Recovery of the National Economy andSafeguarding of People’s Welfare” in accordancewith the theme of the 2010 Government Work Plan(RKP).The 2010 RKP is formulated based on the direction ofthe 2 nd National Medium-Term Development Plan (2 ndRPJMN) taken from the 2005-2025 National Longmewajibkansemua penerimaan hibah dicatat dalamAPBN (on budget) juga efektif dalam mengoptimalkanpenerimaan hibah dan meningkatkan akuntabilitaslaporan penggunaan dana hibah.Selanjutnya, lebih detail mengenai pendapatan negaradan hibah tahun 2010 dapat dilihat pada Tabel 3.Belanja NegaraBelanja Pemerintah PusatKebijakan alokasi anggaran belanja Pemerintahpusat dalam APBN tahun 2010, dirancang untukmendukung upaya “Pemulihan PerekonomianNasional dan Pemeliharaan Kesejahteraan Rakyat”sesuai dengan tema Rencana Kerja Pemerintah (RKP)Tahun 2010.Penyusunan RKP Tahun 2010 disusun berdasarkan arahRencana Pembangunan Jangka Menengah Nasionalke-2 (RPJMN ke-2) dari Rencana Pembangunan Jangkais also effective to optimize grant revenue and improvethe accountability of grant utilization reports.Furthermore, details on revenue and grants in 2010can be seen in Table 3.ExpenditureCentral Government ExpendituresTHE INDONESIANBUDGET OVERVIEW 201071

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETTable 3Revenue and Grant, 2009-2010(trillion Rupiah)2009 2010ItemRevisedStateBudget% ofGDPStateBudget% ofGDPState Revenue and Grant 871.0 16.1 949.7 15.9I. Domestic Revenue 870.0 16.0 948.1 15.91. Tax Revenue 652.0 12.1 742.7 12.4a. Domestic Tax 631.9 11.7 715.6 12.0i. Income Tax 340.2 6.3 351.0 5.91. Oil and Gas 49.0 0.9 47.0 0.82. Non Oil and Gas 291.2 5.4 303.9 5.1ii. Value Added Tax 203.1 3.8 269.5 4.5iii. Land and Building Tax 23.9 0.4 26.5 0.4iv. BPHTB 7.0 0.1 7.4 0.1v. Excise 54.5 1.0 57.3 1.0vi. Other Taxes 3.3 0.1 3.9 0.1b. International Trade Tax 20.0 0.4 27.2 0.5i. Import Duty 18.6 0.3 19.6 0.3ii. Export Duty 1.4 0.0 7.6 0.12. Non Tax State Revenue 218.1 4.0 205.4 3.4a. Natural Resource Revenue 138.7 2.6 132.0 2.2i. Oil and Gas 127.7 2.4 120.5 2.0ii. Non Oil and Gas 10.9 0.2 11.5 0.2b. Share on SOE Profit 28.6 0.5 24.0 0.4c. Other PNBP 44.9 0.8 39.9 0.7d. BLU Revenue 5.9 0.1 9.5 0.2II. Grant 1.0 0.0 1.5 0.0Source: Ministry of Finance72THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETPanjang Nasional (RPJPN) 2005-2025, yang ditujukanuntuk lebih memantapkan penataan kembaliIndonesia di segala bidang dengan menekankanpeningkatan kualitas sumber daya manusia, termasukpengembangan kemampuan ilmu dan teknologi sertapeningkatan daya saing perekonomian.Sesuai dengan tema dan prioritas pembangunannasional dalam RKP 2010 tersebut, alokasi anggaranbelanja Pemerintah pusat dalam APBN tahun 2010akan difokuskan untuk: (1) meneruskan/meningkatkanseluruh program kesejahteraan rakyat seperti PNPM,BOS, Jamkesmas, Raskin, PKH, dan berbagai subsidilainnya; (2) melanjutkan pembangunan infrastruktur,pertanian, dan energi, serta proyek padat karyadan stimulus fiskal bila diperlukan; (3) mendorongrevitalisasi industri, pemulihan dunia usaha termasukmelalui pemberian insentif perpajakan dan bea masuk;(4) meneruskan reformasi birokrasi; (5) meningkatkananggaran operasional, pemeliharaan dan pengadaanalutsista; (6) menjaga anggaran pendidikan tetap 20persen, dan (7) meningkatkan kapasitas pengelolaansumber daya alam dan kapasitas penangananperubahan iklim, termasuk dalam pengurangan resikobencana.Berdasarkan kebijakan tersebut di atas, dalam APBNtahun 2010, alokasi anggaran belanja Pemerintahpusat direncanakan sebesar Rp725,2 triliun (12,1persen dari PDB). Jumlah ini berarti mengalamipeningkatan sebesar Rp33,7 triliun atau 4,9 persenbila dibandingkan dengan perkiraan realisasianggaran belanja Pemerintah pusat dalam tahun2009 sebesar Rp691,5 triliun (12,8 persen dari PDB).Term Development Plan (RPJPN), which is directedtowards further stabilizing Indonesian restructuring inall fields, with an emphasis on the improvement ofhuman resource quality, including the developmentof science and technology and increasing economiccompetitiveness.In accordance with the national developmenttheme and priorities in the 2010 RKP, the budgetallocations for central government expendituresin the 2010 Budget will focus on: (1) continuing/improving all public welfare programs, such asPNPM, BOS, Jamkesmas, Raskin, PKH, and variousother subsidies; (2) continuing the development ofinfrastructure, agriculture, and energy as well as laborintensiveprojects and fiscal stimulus if necessary; (3)encouraging industrial revitalization, business worldrecovery, including provisions for tax and import dutyincentives; (4) continuing bureaucratic reform; (5)increasing the operational budget; (5) maintainingand procuring alutsista; (6) maintaining an educationbudget of 20 percent; and (7) improving the capacityfor natural resource management and the capacity forclimate change management, including for disasterrisk reduction.Based on the above policies, in the 2010 Budget thebudget allocation for central government expenditureis planned to be Rp725.2 trillion (12.1 percent ofthe GDP). This is an increase of Rp33.7 trillion or4.9 percent compared to the estimated realizationof central government expenditure budget in 2009of Rp691.5 trillion (12.9 percent of the GDP). Theincreased budget allocation for central governmentTHE INDONESIANBUDGET OVERVIEW 201073

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETKenaikan alokasi anggaran belanja Pemerintah pusatdalam APBN tahun 2010 tersebut berkaitan dengankebutuhan penyelenggaraan Pemerintahan negara,yaitu kebutuhan anggaran untuk penyelenggaraanadministrasi Pemerintahan yang terkait denganjumlah pegawai dan tingkat kesejahteraannya. Selainitu, volume anggaran belanja Pemerintah pusatdalam APBN tahun 2010 tersebut juga dipengaruhioleh kebutuhan anggaran belanja modal untukpembangunan infrastruktur di berbagai bidang gunamenggerakkan dan mendorong kegiatan ekonomi,beban anggaran subsidi (baik subsidi energi maupunsubsidi nonenergi), belanja bantuan sosial, sertapemenuhan kewajiban pembayaran bunga utangdalam negeri dan luar negeri, iuran keanggotaanberbagai lembaga keuangan internasional, danberbagai belanja strategis lainnya.Belanja Pemerintah Pusat MenurutOrganisasiAlokasi anggaran belanja Pemerintah pusat dalamAPBN tahun 2010 yang ditetapkan sebesar Rp699,7triliun (11,6 persen terhadap PDB), akan dialokasikanmasing-masing untuk belanja K/L sebesar Rp340,1triliun (5,7 persen terhadap PDB), dan belanja non-K/L(bagian anggaran bendahara umum negara) sebesarRp385,1 triliun (6,4 persen terhadap PDB). Alokasianggaran belanja K/L dalam APBN tahun 2010tersebut berarti mengalami peningkatan sebesarRp25,4 triliun atau 8,1 persen bila dibandingkandengan anggaran belanja K/L dalam APBN-P tahun2009 sebesar Rp314,7 triliun (5,8 persen terhadapPDB).expenditures in the 2010 Budget is related to the needfor state administration, namely the budget need forstate administration related to the number of personneland their welfare level. In addition to this, the volumeof the central government expenditure budget in the2010 Budget is also influenced by the budget need forcapital expenditures for infrastructure development invarious fields, in order to drive and stimulate economicactivities, the subsidies budget (both energy andnon-energy subsidies), social assistance expenditure,fulfillment of obligations in the payment of domesticand foreign debt interest, membership contributionsin various international financial institutions, andvarious other strategic expenditures.Central Government Expendituresby OrganizationThe budget allocation for central governmentexpenditures in the 2010 Budget, determined toamount to Rp699.7 trillion (11.6 percent of the GDP),will be allocated for K/L expenditures amounting toRp340.1 trillion (5.7 percent of the GDP), and non-K/L expenditures (budget portion for the state generaltreasurer) amounting to Rp385.1 trillion (6.4 percent ofthe GDP). The budget allocation for K/L expendituresin the 2010 Budget increases Rp25.4 trillion or 8.1percent compared to the K/L expenditure budgetin the 2009 Revised Budget of Rp314.7 trillion (5.8percent of the GDP).74THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETBerkaitan dengan itu, kebijakan alokasi anggaranbelanja bagi pembiayaan berbagai programdan kegiatan pembangunan yang dilaksanakanoleh K/L akan lebih diarahkan pada berbagaikegiatan pembangunan yang secara efektif dapatmemberikan dampak dan/atau kontribusi langsungdalam mempercepat pencapaian sasaran-sasaranpembangunan. Selain itu, alokasi pendanaan padaK/L diarahkan sesuai dengan tugas dan fungsinya,serta perkiraan kapasitas masing-masing K/Ldalam mengimplementasikan program-programpembangunan.Dalam tahun 2010, terdapat enam K/L yang dipilihsebagai pilot project untuk mulai menggunakanpendekatan anggaran berbasis kinerja dalamproses perencanaan dan penganggarannya, yaitu:Kementerian Pendidikan Nasional, KementerianKeuangan, Kementerian Kesehatan, KementerianPekerjaan Umum, Kementerian Pertanian, sertaKementerian Negara PPN/Badan PerencanaanPembangunan Nasional. Sedangkan pada tahun2011, diharapkan semua K/L akan melaksanakananggaran berbasis kinerja tersebut.Penerapan Performance Based Budgeting danMedium Term Expenditure Framework diawalidengan Restrukturisasi Program dan Kegiatanyang dilakukan pada tahun 2010. Dalam rangkarestrukturisasi program/kegiatan, terdapat 8 tahapanyang akan dilakukan yaitu : (1) penetepan visi dan misiK/L sesui dengan rencana strategis, tugas serta fungsiK/L, (2) perumusan sasaran strategis K/L (outcomeK/L), (3) restrukturisasi program yang bersumber dariIn that regard, the policy on expenditure budgetallocation to finance various development programsand activities which are to be implemented by the K/Ls will be more directed towards various developmentactivities that can effectively give direct impact and/or contribution in accelerating the achievement ofdevelopment objectives. Furthermore, fund allocationsin the K/Ls are directed in accordance with the duties,functions, and estimated capacities of each K/L inimplementing their development programs.In 2010 six K/Ls were selected as the pilot projectsto start using the performance-based budgetingapproach in the planning and budgeting process,namely: the Ministry of National Education, theMinistry of Finance, the Ministry of Health, the Ministryof Public Works, the Ministry of Agriculture, and theMinistry of National Development Planning/NationalDevelopment Planning Agency. It is expected that allK/Ls will implement performance-based budgeting in2011.The implementation of Performance-Based Budgetingand the Medium-Term Expenditure Framework ispreceded by Program and Activity Restructuring,which is to be carried out in 2010. In regards to theprogram/activity restructuring, there are 8 stages to beundertaken, namely: (1) determination of K/L visionand mission in accordance with the K/L’s strategic plan,duties and functions, (2) formulation of K/L strategicobjectives (K/L outcome), (3) program restructuringTHE INDONESIANBUDGET OVERVIEW 201075

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETtugas dan fungsi di masing-masing eselon I setiapK/L, (4) perumusan outcome program berdasarkanvisi dan misi Eselon I, (5) penetapan indikator kinerjautama (IKU) program, (6) perumusan kegiatan pereselon II/Satker sesuai dengan tupoksi eselon II/Satker,(7) penetapan output kegiatan berdasarkan corebusiness unit, (8) penetapan indikator kinerja kagiatanyang akan dilakukan melalui pendekatan kuantitas,kualitas dan harga. Hasil restrukturisasi tersebut akandiberlakukan tahun 2011 untuk seluruh K/L.Belanja Pemerintah Pusat MenurutFungsiSesuai dengan amanat pasal 11 ayat (5) Undang-undangNomor 17 tahun 2003 tentang Keuangan Negara,alokasi anggaran belanja Pemerintah pusat dalam APBNdirinci ke dalam 11 fungsi. Pengklasifikasian anggaranbelanja Pemerintah pusat menurut fungsi tersebutbertujuan untuk menggambarkan tugas Pemerintahdalam melaksanakan fungsi-fungsi pelayanan dalamrangka mencapai tujuan pembangunan nasional.Fungsi-fungsi tersebut mencakup: (1) pelayananumum; (2) pertahanan; (3) ketertiban dan keamanan;(4) ekonomi; (5) lingkungan hidup; (6) perumahandan fasilitas umum; (7) kesehatan; (8) pariwisatadan budaya; (9) agama; (10) pendidikan; dan (11)perlindungan sosial.Dalam APBN tahun 2010, alokasi belanja Pemerintahpusat berdasarkan fungsi masih didominasi olehfungsi pelayanan umum sebesar Rp495,3 triliun (68,3for the duties and functions in each Echelon I of everyK/L, (4) formulation of program outcomes basedon Echelon I visions and missions, (5) determinationof program key performance indicators (KPI), (6)formulation of activity per echelon II/working unit inaccordance with the main duties and functions of eachechelon II/working unit, (7) determination of activityoutput based on core business unit, (8) determinationof activity performance indicators that will be carriedout through quantity, quality and price approaches.The results of the restructuring will be implemented in2011 for all K/Ls.Central Government Expenditureby FunctionIn accordance with the mandate of Article 11Paragraph (5) of Law Number 17 of 2003 regardingState Finance, the budget allocation for centralgovernment expenditures in The Indonesian Budget isdetailed according to 11 functions. The classificationof the central government expenditure budget byfunction is aimed at describing government duties incarrying out its service functions in order to achievethe national development goals. These functions are:(1) General public service; (2) defense; (3) public orderand safety; (4) economy affairs; (5) environmentalprotection; (6) housing and communities ammenities;(7) health; (8) tourism and culture; (9) religious affairs;(10) education; and (11) social protection.In the 2010 Budget, the central governmentexpenditure budget by function is still dominated76THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETpersen), yang kemudian diikuti secara berturut-turutoleh fungsi pendidikan sebesar Rp84,1 triliun (11,6persen), fungsi ekonomi sebesar Rp57,4 triliun (7,9persen), fungsi pertahanan sebesar Rp21,0 triliun(2,9 persen), fungsi perumahan dan fasilitas umumsebesar Rp20,9 triliun (2,9 persen), fungsi kesehatansebesar Rp18,0 triliun (2,5 persen), fungsi ketertibandan keamanan sebesar Rp14,9 triliun (2,1 persen),sedangkan sisanya sebesar Rp13,6 triliun (1,9 persen)tersebar pada fungsi-fungsi lainnya, seperti fungsilingkungan hidup, fungsi pariwisata dan budaya,fungsi agama dan fungsi perlindungan sosial.by the general public service function amounting toRp495.3 trillion (68.3 percent), followed by educationfunction at Rp84.1 trillion (11.6 percent), economyaffairs function at Rp57.4 trillion (7.9 percent), defensefunction at Rp21.0 trillion (2.9 percent), housing andcommunities ammenities function of Rp20.9 trillion(2.9 percent), health function of Rp18.0 trillion (2.5percent), public order and safety function of Rp14.9trillion (2.1 percent), while the rest, Rp13.6 trillion(1.9 percent), is distributed to other functions, suchas the environmental protection, tourism and culture,religious affairs and social protection functions.Lebih lanjut mengenai proporsi belanja Pemerintahpusat menurut fungsi, dapat dilihat pada Grafik 3.Further details on the proportion of central governmentexpenditure by function can be seen in Graphic 3.THE INDONESIANBUDGET OVERVIEW 201077

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETBelanja Pemerintah Pusat MenurutJenisBerdasarkan Undang-undang Nomor 17 Tahun2003 tentang Keuangan Negara dijelaskan bahwarincian belanja negara termasuk anggaran belanjaPemerintah pusat menurut jenis belanja terdiri daribelanja pegawai, belanja barang, belanja modal,pembayaran bunga utang, subsidi, belanja hibah,bantuan sosial, dan belanja lain-lain.Central Government Expenditureby TypeBased on Law Number 17 of 2003 regarding StateFinance it is explained that the details of expenditures,including the central government expenditurebudget, by type of expenditure consists of: personnelexpenditure, material expenditure, capital expenditure,interest payment, subsidies, grant expenditure, socialassistance, and other expenditures.Dari alokasi anggaran belanja Pemerintah pusat dalamAPBN 2010 sebesar Rp725,2 triliun, sekitar 22,1persen akan dialokasikan untuk belanja pegawai,sekitar 14,8 persen untuk belanja barang, sekitar11,3 persen untuk belanja modal, sekitar 15,9 persenuntuk pembayaran bunga utang, sekitar 21,8 persenuntuk subsidi, sekitar 1,0 persen untuk belanja hibah,sekitar 8,9 persen untuk bantuan sosial, dan sekitar4,2 persen untuk belanja lain-lain. Dari komposisitersebut, terlihat bahwa alokasi belanja pemerintahpusat masih didominasi oleh pengeluaran yang sifatnyawajib (non discretionary expenditure), yang meliputibelanja pegawai, pembayaran bunga utang, subsidi,dan sebagian belanja barang. Sedangkan sisanyamerupakan belanja tidak mengikat (discretionaryexpenditure), yaitu belanja modal, belanja hibah,bantuan sosial, sebagian belanja barang dan belanjalain-lain.Belanja PegawaiDalam APBN tahun 2010, alokasi anggaran untukbelanja pegawai ditetapkan sebesar Rp160,4 triliunThe budget allocation for central governmentexpenditures in the 2010 Budget amounts to Rp725.2trillion, around 22.1 percent will be allocated forpersonnel expenditures, 14.8 percent for materialexpenditures, 11.3 percent for capital expenditures,15.9 percent for interest payment, 21.8 percent forsubsidies, 1.0 percent for grant expenditures, 8.9percent for social assistance, and 4.2 percent for otherexpenditures. From this composition it can be seenthat the allocation of central government expendituresis still dominated by non-discretionary expenditures,consisting of personnel expenditure, interest payment,subsidies and a fraction of the material expenditure.The rest are discretionary expenditures, namely capitalexpenditure, grant expenditure, social assistance, partof material expenditure, and other expenditures.Personnel ExpenditureIn the 2010 Budget, the budget allocation forpersonnel expenditure is determined to amount to78THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETatau 2,7 persen terhadap PDB. Jumlah ini berartimengalami peningkatan sebesar Rp26,7 triliun atau19,9 persen bila dibandingkan dengan perkiraanrealisasi belanja pegawai dalam tahun 2009 sebesarRp133,7 triliun (2,5 persen terhadap PDB). Halini terutama berkaitan dengan berbagai langkahkebijakan yang diambil Pemerintah dalam kerangkareformasi birokrasi, baik dalam memperbaiki danmenjaga kesejahteraan aparatur Pemerintah danpensiunan maupun dalam meningkatkan kualitaspelayanan publik. Peningkatan alokasi anggaranbelanja pegawai dalam tahun 2010 tersebut, terjadipada semua pos belanja pegawai yaitu alokasianggaran untuk belanja gaji dan tunjangan, alokasianggaran untuk honorarium, vakasi, lembur dan lainlain,serta alokasi anggaran untuk kontribusi sosial.Belanja BarangAlokasi anggaran belanja barang dalam APBN tahun2010 ditetapkan sebesar Rp107,1 triliun atau 1,8persen terhadap PDB. Jumlah ini, berarti mengalamipeningkatan sebesar Rp21,6 triliun atau 25,3 persenbila dibandingkan dengan perkiraan realisasi anggaranbelanja barang dalam tahun 2009 sebesar Rp85,5triliun (1,6 persen terhadap PDB). Alokasi anggaranbelanja barang tersebut, terutama diarahkan untuk:(1) menjaga kelancaran penyelenggaraan kegiatanoperasional Pemerintahan, pelayanan kepadamasyarakat, dan pemeliharaan aset, termasukpenyediaan belanja operasional bagi satuan kerjabaru; dan (2) penyediaan dana untuk biaya perjalanandalam rangka mendukung tugas pokok. Di sampingRp160.4 trillion or 2.7 percent of the GDP. This meansan increase of Rp26.7 trillion or 19.9 percent comparedto the estimated realization of personnel expenditure in2009 of Rp133.7 trillion (2.5 percent of the GDP). Thisis mainly related to various policy measures taken bythe Government within the framework of bureaucraticreform, both in improving and maintaining thewelfare of the government apparatus and retirees andin enhancing public service quality. The increase ofthe budget allocation for the personnel expenditurein 2010 occurs in all personnel expenditure items,namely budget allocation for salaries and allowanceexpenditures, budget allocations for honorariums,vacations, overtime work, etc, and budget allocationsfor social contributions.Material ExpenditureThe budget allocation for material expenditure in the2010 Budget is determined to amount to Rp107.1trillion or 1.8 percent of the GDP. This means anincrease of Rp21.6 trillion or 25.3 percent compared tothe estimated realization of the material expenditurebudget in 2009 of Rp85.5 trillion (1.6 percent of theGDP). The budget allocation for material expenditureis mainly directed towards: (1) maintaining thesmooth implementation of Government operationalactivity, services to the public, and asset maintenance,including the provision of operational expenditures fornew working units; and (2) provision of funds for travelcosts in order to support main duties. Furthermore,the budget allocation for material expenditures hasTHE INDONESIANBUDGET OVERVIEW 201079

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETitu, alokasi anggaran belanja barang juga telahmemperhitungkan efisiensi yang dilaksanakan olehPemerintah dalam pemeliharaan aset/barang miliknegara, serta kenaikan secara incremental denganmempertimbangkan tingkat inflasi. Alokasi anggaranbelanja barang dalam APBN tahun 2010 tersebutdialokasikan untuk anggaran belanja barang dan jasa,belanja pemeliharaan, belanja perjalanan, dan belanjaBadan Layanan Umum (BLU).Belanja ModalDalam rangka mendukung tercapainya sasaransasaranpembangunan sesuai dengan arah kebijakan,tema dan prioritas pembangunan dalam RKP tahun2010, alokasi anggaran belanja modal dalam APBNtahun 2010 ditetapkan mencapai Rp82,2 triliun atau1,4 persen terhadap PDB. Jumlah ini, mengalamipeningkatan sebesar Rp8,8 triliun, atau 12,0 persenbila dibandingkan dengan perkiraan realisasi anggaranbelanja modal tahun 2009 sebesar Rp73,4 triliun (1,4persen terhadap PDB). Peningkatan alokasi anggaranbelanja modal dalam APBN tahun 2010 tersebut,sejalan dengan upaya percepatan pertumbuhanekonomi yang berkualitas yang dilakukan antara lainmelalui: (1) penyediaan pembangunan infrastrukturdasar (jalan, jembatan, pelabuhan, pembangkittenaga listrik) untuk mendukung pencapaian targetpertumbuhan ekonomi dan perbaikan kesejahteraanrakyat; (2) penyediaan pembangunan infrastrukturpertanian (irigasi, optimalisasi/konservasi/ reklamasilahan, dan pengembangan agrobisnis) untukmendukung pencapaian program ketahanan pangan;also taken into account efficiency carried out by theGovernment in the maintenance of state assets/properties, and an incremental increase by consideringthe inflation rate. The material expenditure budgetin the 2010 Budget is allocated for material andservices expenditures, maintenance expenditures,travel expenditures, and Public Service Agency (BLU)expenditures.Capital ExpenditureIn order to support the achievement of the developmentobjectives in accordance with the development policydirection, theme and priorities in the 2010 RKP, thebudget allocation for capital expenditures in the 2010Budget is determined to amount to Rp82.2 trillion or1.4 percent of the GDP. This is an increase of Rp8.8trillion or 12.0 percent compared to the estimatedrealization of the capital expenditure budget in 2009 ofRp73.4 trillion (1.4 percent of the GDP). The increasedbudget allocation for capital expenditures in the 2010Budget is in line with the effort to accelerate qualityeconomic growth that is carried out through: (1) theprovision of basic infrastructure development (roads,bridges, ports, power plants) to support the targetedachievement of economic growth and improvementof public welfare; (2) the provision of infrastructuredevelopment in the field of agriculture (irrigation, landoptimizing/conservation/reclamation, and agribusinessdevelopment) to support the achievement of the foodsecurity program; (3) infrastructure developmentin regard to post-natural disaster rehabilitation and80THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGET(3) pengembangan infrastruktur dalam rangkarehabilitasi dan rekonstruksi paska bencana alam, danpenanggulangan lumpur Sidoarjo; serta (4) prioritasdiberikan untuk pendanaan kegiatan multiyears gunamendukung kesinambungan pembiayaan.Pembayaran Bunga UtangDengan memperhitungkan beberapa variabel yangmendasari perhitungannya, antara lain: (1) asumsinilai tukar rupiah terhadap dolar Amerika, (2) tingkatsuku bunga SBI 3 bulan dan tingkat bunga LondonInterbank Offered Rate (LIBOR); (3) outstandingutang; serta (4) perkiraan pinjaman baru dalam tahun2010, maka alokasi anggaran untuk pembayaranbunga utang dalam APBN tahun 2010 direncanakanmencapai Rp115,6 triliun (1,9 persen terhadap PDB).Rencana pembayaran bunga utang dalam APBN tahun2010 tersebut, berarti lebih tinggi Rp6,0 triliun, atau5,5 persen apabila dibandingkan dengan perkiraanrealisasi pembayaran bunga utang dalam tahun 2009sebesar Rp109,6 triliun (2,0 persen terhadap PDB).Dari rencana pembayaran bunga utang dalam APBNtahun 2010 sebesar Rp115,6 triliun tersebut, sekitar67,0 persen atau sebesar Rp77,4 triliun (1,3 persenterhadap PDB) merupakan pembayaran bunga utangdalam negeri, sedangkan sisanya sebesar 33,0 persenatau Rp38,2 triliun merupakan pembayaran bungautang luar negeri. Pembayaran bunga utang dalamnegeri dalam APBN tahun 2010 tersebut apabiladibandingkan dengan perkiraan realisasi pembayaranbunga utang dalam negeri dalam tahun 2009 sebesarRp70,7 triliun, berarti menunjukkan peningkatanreconstruction, and Sidoarjo mud management; and(4) priority given to fund multi-year activities in orderto support financing sustainability.Interest PaymentBy considering several variables that are the basisfor calculation, including: (1) assumption of rupiahexchange rate against US dollar, (2) the 3-monthSBI rate and London Interbank Offered Rate (LIBOR);(3) outstanding debt; and (4) estimated new debtin 2010, then in the budget allocation for interestpayment in the 2010 Budget is planned to reachRp115.6 trillion (1.9 percent of the GDP). The plannedinterest payment in the 2010 Budget is an increaseof Rp6.0 trillion or 5.5 percent compared to theestimated realization of interest payment in 2009 ofRp109.6 trillion (2.0 percent of the GDP).From the planned interest payment in the 2010Budget amounting to Rp115.6 trillion, around 67.0percent or Rp77.4 trillion (1.3 percent of the GDP) isfor the payment of domestic debt interest, while theremaining 33.0 percent or Rp38.2 trillion is for thepayment of foreign debt interest. Compared to theestimated realization of payment of domestic debtinterest in 2009 amounting to Rp70.7 trillion, thepayment of domestic debt interest in the 2010 Budgetincreased Rp6.7 trillion or 9.5 percent. This increase ismainly due to increased financing needs, the sourcesTHE INDONESIANBUDGET OVERVIEW 201081

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETsebesar Rp6,7 triliun, atau 9,5 persen. Peningkatantersebut terutama disebabkan oleh meningkatnyakebutuhan pembiayaan yang bersumber dari utangdalam negeri terutama dari penerbitan SBN dalamnegeri yang didukung dengan pinjaman siaga.Sementara itu, pembayaran bunga utang luar negeridalam APBN tahun 2010 direncanakan mencapaiRp38,2 triliun (0,7 persen PDB), yang berarti lebihrendah Rp0,7 triliun atau 1,9 persen bila dibandingkandengan perkiraan realisasi pembayaran bunga utangluar negeri dalam tahun 2009 sebesar Rp38,9 triliun(0,7 persen PDB). Lebih rendahnya pembayaran bungautang luar negeri tersebut terutama disebabkan olehmenguatnya perkiraan rata-rata nilai tukar rupiahterhadap dolar Amerika Serikat yakni dari rata-rataRp10.600/US$1 dalam tahun 2009 dan diperkirakanmenjadi rata-rata Rp10.000/US$1 pada tahun 2010.Belanja SubsidiDalam APBN 2010, alokasi anggaran belanja untuksubsidi direncanakan mencapai Rp157,8 triliun (2,6persen terhadap PDB), yang berarti turun sebesarRp0,3 triliun atau 0,2 persen bila dibandingkandengan perkiraan realisasi anggaran belanja subsididalam tahun 2009 sebesar Rp158,1 triliun. Sebagianbesar dari keseluruhan alokasi anggaran belanjasubsidi dalam APBN tahun 2010 direncanakan akandisalurkan untuk subsidi energi, yaitu subsidi BBMsebesar Rp68,7 triliun (43,5 persen), dan subsidilistrik sebesar Rp37,8 triliun (24,0 persen), sedangkansisanya, yaitu sebesar 32,5 persen akan disalurkanuntuk subsidi non-energi, yaitu: (1) subsidi panganof which are from domestic loans, especially from theissuance of domestic Government Securities (SBN)supported by standby loans. Meanwhile, payment offoreign debt interest in the 2010 Budget is planned toreach Rp38.2 trillion (0.7 percent of the GDP), meaninga decrease of Rp0.7 trillion or 1.9 percent comparedto the estimated realization on the payment of foreigndebt interest in 2009 of Rp38.9 trillion (0.7 percent ofthe GDP). This lower payment of foreign debt interestis mainly due to a strengthened estimation of theaverage rupiah exchange rate against the US dollar,from an average of Rp10,600/US$1 in 2009 to anestimated average of Rp.10,000/US$1 in 2010.Subsidy ExpenditureIn the 2010 Budget, the budget allocation for subsidyexpenditure is planned to reach Rp157.8 trillion (2.6percent of the GDP), which means a decrease of Rp0.3trillion or 0.2 percent compared to the estimatedrealization of subsidy expenditure in 2009 of Rp158.1trillion. Most of the overall budget allocations forsubsidy expenditures in the 2010 Budget are plannedto be channeled to energy subsidies, namely fuelsubsidies of Rp68.7 trillion (43.5 percent) and electricitysubsidies of Rp37.8 trillion (24.0 percent), while theremaining 32.5 percent will be channeled for nonenergysubsidies, namely: (1) a food subsidy of Rp11.4trillion; (1) fertilizer subsidy of Rp14.8 trillion; (3) seed82THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETsebesar Rp11,4 triliun; (2) subsidi pupuk sebesarRp14,8 triliun; (3) subsidi benih sebesar Rp1,6 triliun;(4) bantuan/subsidi public service obligation (PSO)sebesar Rp1,4 triliun; (5) subsidi bunga kredit programsebesar Rp5,3 triliun; dan (6) subsidi pajak sebesarRp16,9 triliun.Belanja HibahDalam APBN tahun 2010, alokasi anggaran belanjahibah ditetapkan sebesar Rp7.192,0 miliar. Jumlah ini,berarti mengalami peningkatan sebesar Rp7.160,6miliar bila dibandingkan dengan perkiraan realisasianggaran belanja hibah dalam tahun 2009 sebesarRp31,6 miliar. Alokasi anggaran belanja hibah dalamAPBN tahun 2010 tersebut antara lain, merupakanpenerusan hibah kepada Pemerintah Daerah dalamrangka pembangunan Jakarta Mass Rapid Transit(MRT) Project sebesar Rp34,4 miliar, hibah untukpendidikan dasar Rp57,6 miliar, dan hibah PemerintahPusat kepada Pemerintah daerah Rp7,1 triliun.Penandatanganan naskah perjanjian penerusan hibah(NPPH) telah dilakukan oleh Pemerintah dengan JapanInternational Cooperation Agency (JICA) pada tanggal25 Maret 2009 dengan sumber dari pinjaman JICA LANo. IP-536.Bantuan SosialDalam APBN tahun 2010, alokasi anggaran bantuansosial ditetapkan sebesar Rp64,3 triliun atau 1,1persen terhadap PDB. Jumlah ini, berarti mengalamipenurunan sebesar Rp13,6 triliun atau 17,5 persenbila dibandingkan dengan perkiraan realisasi bantuansubsidy of Rp1.6 trillion; (4) public service obligation(PSO) assistance/subsidy of Rp1.4 trillion; (5) subsidyfor program loan interest of Rp5.3 trillion; and (6) atax subsidy of Rp16.9 trillion.Grant ExpenditureIn the 2010 Budget, the budget allocation for grantexpenditures is determined to amount to Rp7,192.0billion. This means an increase of Rp7,160.6 billioncompared to the estimated realization of grantexpenditure in 2009 of Rp31.6 billion. The budgetallocation for grant expenditures in the 2010 Budgetincludes sub-grants to Regional Governments inthe development of the Jakarta Mass Rapid Transit(MRT) Project amounting to Rp34.4 billion, grants forelementary education of Rp57.6 billion, and CentralGovernment grants to Regional Governments ofRp7.1 trillion. The signing of a Sub-Grant Agreement(naskah perjanjian penerusan hibah/NPPH) has beencarried out between the government and the JapanInternational Cooperation Agency (JICA) on 25 March2009, while the source of the JICA loan is LA No. IP-536.Social AssistanceIn the 2010 Budget, budget allocation for socialassistance is determined to amount to Rp64.3 trillionor 1.1 percent of the GDP. This means a decreaseof Rp13.6 trillion or 17.5 percent compared to theestimated realization of social assistance in 2009 ofTHE INDONESIANBUDGET OVERVIEW 201083

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETsosial dalam tahun 2009 sebesar Rp77,9 triliun (1,4persen terhadap PDB). Alokasi anggaran bantuansosial dalam tahun 2010 tersebut, terdiri dari: (1)alokasi dana penanggulangan bencana alam sebesarRp3,0 triliun, dan (2) alokasi bantuan sosial yangdisalurkan kepada masyarakat melalui berbagai K/Lsebesar Rp61,3 triliun.Belanja Lain-lainAlokasi anggaran belanja lain-lain dalam APBN tahun2010 ditetapkan sebesar Rp30,7 triliun, atau 0,5persen terhadap PDB. Jumlah ini, berarti mengalamipenurunan sebesar Rp22,6 triliun, atau 42,4 persenbila dibandingkan dengan perkiraan realisasi anggaranbelanja lain-lain dalam tahun 2009 sebesar Rp53,3triliun (1,0 persen terhadap PDB). Lebih rendahnyaalokasi anggaran belanja lain-lain dalam tahun 2010tersebut dibandingkan dengan perkiraan realisasinyadalam tahun 2009, berkaitan dengan tidak lagiditampungnya alokasi pendanaan untuk Pemilu danbantuan langsung tunai (BLT) yang dalam tahun 2009menyerap anggaran cukup besar. Alokasi anggaranbelanja lain-lain dalam tahun 2010 tersebut terdiridari: (1) dana cadangan risiko fiskal sebesar Rp8,6triliun; dan (2) belanja lainnya Rp22,1 triliun.Lebih lanjut mengenai proporsi belanja Pemerintahpusat menurut jenis, dapat dilihat pada Grafik 4.Rp77.9 trillion (1.4 percent of the GDP). This budgetallocation consists of: (1) fund allocation for naturaldisaster management amounting to Rp3.0 trillion, and(2) a social assistance allocation that is channeled tothe public through various K/Ls amounting to Rp61.3trillion.Other ExpendituresThe budget allocation for other expenditure in the2010 Budget is determined to amount to Rp30.7trillion or 0.5 percent of the GDP. This means adecrease of Rp22.6 trillion or 42.4 percent comparedto the estimated realization of other expendituresin 2009 of Rp53.3 trillion (1.0 percent of the GDP).The lower budget allocation for other expenditures in2010 compared to the estimated realization in 2009is on account of the fund allocation for the generalelections and the Direct Cash Assistance (BLT) nolonger being accommodated in the 2010 Budget.The budget allocation for other expenditures in 2010consists of: (1) a fiscal risk reserve fund amounting toRp8.6 trillion; and (2) other expenditures of Rp22.1trillion.Further details about the proportion of Centralgovernment expenditures by type can be seen inGraphic 4.84THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETTransfer ke DaerahKebijakan Transfer ke Daerah pada tahun 2010 akanlebih dipertajam untuk: (1) mengurangi kesenjanganfiskal antara pusat dan daerah (vertical fiscal imbalance)dan antardaerah (horizontal fiscal imbalance); (2)meningkatkan kualitas pelayanan publik di daerahdan mengurangi kesenjangan pelayanan publikantardaerah; (3) mendukung kesinambungan fiskalnasional (fiscal sustainability) dalam rangka kebijakanekonomi makro; (4) meningkatkan kemampuandaerah dalam menggali potensi ekonomi daerah; (5)meningkatkan efisiensi pemanfaatan sumber dayanasional; serta (6) meningkatkan sinkronisasi antararencana pembangunan nasional dengan rencanapembangunan daerah.Guna mendukung arah kebijakan Transfer ke DaerahTransfers to RegionsThe policy on Transfers to Regions in 2010 will befocused on: (1) reducing the fiscal imbalance betweencentral and regional governments (vertical fiscalimbalance) and among regions (horizontal fiscalimbalance); (2) improving the quality of public servicesin the regions and reducing public service imbalancesamong regions; (3) supporting fiscal sustainabilityin respect to macroeconomic policy; (4) improvingregional capacity in eliciting regional economicpotentials; (5) increasing efficiency in the utilization ofnational resources; and (6) improving synchronizationbetween the national development plan and regionaldevelopment plans.In order to support the policy direction of the TransfersTHE INDONESIANBUDGET OVERVIEW 201085

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETtersebut, dalam APBN tahun 2010, alokasi anggaranTransfer ke Daerah direncanakan sebesar Rp322,4triliun atau 5,3 persen terhadap PDB. Secara nominal,jumlah tersebut berarti mengalami kenaikan Rp13,1triliun atau 4,2 persen dari realisasi anggaran Transferke Daerah yang diperkirakan dalam APBN-P tahun2009 sebesar Rp309,3 triliun. Dari jumlah alokasianggaran Transfer ke Daerah dalam APBN tahun2010 tersebut, sekitar 95,9 persen merupakanalokasi dana perimbangan, dan sisanya sekitar 4,1persen merupakan alokasi dana otonomi khusus danpenyesuaian.Dana PerimbanganDalam APBN tahun 2010, alokasi dana perimbangandirencanakan sebesar Rp306,02 triliun atau 5,1 persenterhadap PDB. Secara nominal, jumlah tersebut berartimengalami peningkatan sebesar Rp20,97 triliun atau7,36 persen dari realisasi dana perimbangan yangdiperkirakan dalam APBN-P tahun 2009 sebesarRp285,0 triliun. Dari jumlah alokasi dana perimbangantersebut, sebesar 26,6 persen merupakan dana bagihasil, sebesar 66,5 persen merupakan dana alokasiumum, dan sebesar 6,9 persen merupakan danaalokasi khusus.Dana Bagi Hasil (DBH)Dalam APBN 2010, alokasi DBH direncanakanmencapai Rp81,4 triliun (1,3 persen terhadap PDB),atau secara nominal lebih tinggi Rp7,6 triliun darirealisasi DBH yang diperkirakan dalam APBN-P tahun2009 sebesar Rp73,8 triliun (1,3 persen terhadapto Regions, the budget allocation for Transfers toRegions in the 2010 Budget is planned to amount toRp322.4 trillion or 5.3 percent of the GDP. Nominally,this is an increase of Rp13.1 trillion or 4.2 percentcompared to the estimated realization of Transfers toRegions in the 2009 Revised Budget of Rp309.3 trillion.From the total amount of Transfers to Regions in the2010 Budget, around 95.9 percent is for the balancefund allocation, and the remaining approximately 4.1percent is for special autonomy and the adjustmentfund.Balance FundIn the 2010 Budget, the balance fund allocation isplanned to amount to Rp306.02 trillion or 5.1 percentof the GDP. Nominally, this is an increase of Rp20.97trillion or 7.36 percent compared to the estimatedrealization of the balance fund in the 2009 RevisedBudget of Rp285.0 trillion. From the total balancefund allocation, 26.6 percent is the revenue sharingfund, 66.5 percent is the general allocation fund, and6.9 percent is the specific allocation fund.Revenue Sharing FundIn the 2010 Budget, the allocation for the revenuesharing fund (RSF) is planned to reach Rp81.4 trillion(1.3 percent of the GDP), or Rp7.6 trillion higherthan the RSF realization in the 2009 Revised Budgetof Rp73.8 trillion (1.3 percent of the GDP). The RSF86THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETPDB). Alokasi DBH tahun 2010 tersebut terdiri darialokasi DBH Pajak sebesar 57,6 persen dan alokasiDBH SDA sebesar 42,4 persen.Berdasarkan pada rencana penerimaan perpajakanyang dibagihasilkan, dan memperhatikan ketentuanketentuanmengenai DBH Pajak yang berlaku, makaalokasi DBH Pajak dalam APBN 2010 direncanakanmencapai Rp46,9 triliun (0,8 persen terhadap PDB),atau lebih tinggi Rp8,3 triliun dari realisasi DBH Pajakdalam APBN-P 2009 yang diperkirakan sebesarRp38,6 triliun.Sejalan dengan penerimaan yang berasal dari SDAminyak bumi dan gas bumi, SDA pertambanganumum, SDA kehutanan, dan SDA perikanan, sertadengan memperhatikan ketentuan pembagianDBH SDA tersebut, maka dalam APBN tahun 2010,alokasi DBH SDA direncanakan sebesar Rp34,5 triliun,termasuk sebagian kurang bayar DBH migas tahun2008 sebesar Rp2,0 triliun, atau lebih rendah Rp0,8triliun dari realisasi DBH SDA dalam APBN-P tahun2009, yang diperkirakan sebesar Rp35,3 triliun.Lebih rendahnya alokasi DBH SDA dalam RAPBN2010 tersebut disebabkan oleh lebih rendahnyatarget penerimaan minyak bumi dan gas bumi yangdibagihasilkan.Dana Alokasi Umum (DAU)Alokasi DAU dalam APBN 2010 direncanakansebesar 26 persen dari PDN neto, atau mencapaiRp192,5 triliun (3,2 persen terhadap PDB). Jumlahtersebut, secara nominal lebih tinggi Rp6,1 triliun jikadibandingkan dengan alokasi DAU dalam tahun 2009allocation in 2010 consists of a Tax RSF allocation of57.6 percent and a natural resource RSF allocation of42.4 percent.Based on the tax revenue sharing plan, and by takinginto account the applicable provisions regarding TaxRSF, the Tax RSF allocation in the 2010 Budget isplanned to reach Rp46.9 trillion (0.8 percent of theGDP), or Rp8.3 trillion higher than the estimatedrealization of Tax RSF in the 2009 Revised Budget ofRp38.6 trillion.In line with the revenues from oil and gas naturalresources, general mining natural resources, forestrynatural resources, and fishery natural resources,and by taking into account the provision of revenuesharing of natural resources, then in the 2010 Budgetthe allocation for natural resource RSF is planned to beRp34.5 trillion, including part of the underpaid oil andgas RSF of 2008 amounting to Rp2.0 trillion, or Rp0.8trillion lower than the estimated realization of naturalresource RSF in the 2009 Revised Budget of Rp35.3trillion. The lower natural resource RSF allocation inthe 2010 Proposed Budget is due to a lower target foroil and gas revenue sharing.General Allocation Fund (DAU)The DAU allocation in the 2010 Budget is plannedto be 26 percent of the NDP or Rp192.5 trillion (3.2percent of the GDP). This is an increase of Rp6.1 trillioncompared to the 2009 DAU allocation of Rp186.4trillion. From the DAU allocation in the 2010 Budget,THE INDONESIANBUDGET OVERVIEW 201087

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETsebesar Rp186,4 triliun. Alokasi DAU dalam APBN2010 tersebut, sebesar Rp19,2 triliun (10 persen daritotal DAU nasional) akan didistribusikan untuk provinsidan sebesar Rp173,2 triliun (90 persen dari total DAUnasional) akan didistribusikan kepada kabupaten/kota. Alokasi DAU tahun 2009 akan ditransfer ke kasdaerah setiap awal bulan sebesar 1/12 dari besaranalokasi.Dana Alokasi Khusus (DAK)Alokasi DAK dalam APBN 2010 direncanakan sebesarRp21,1 triliun (0,3 persen terhadap PDB), yangberarti turun sebesar Rp3,7 triliun atau 14,9 persendari alokasi DAK dalam APBN-P tahun 2009 sebesarRp24,8 triliun. Dalam RAPBN 2010, direncanakan adapengalihan anggaran dari Kementerian Kelautan danPerikanan ke DAK bidang Kelautan dan Perikanansebesar Rp275,0 miliar, dari Kementerian NegaraPembangunan Daerah Tertinggal ke DAK bidangSarana dan Prasarana Perdesaan sebesar Rp100 miliar,serta dari Kementerian Pertanian sebesar Rp200,0miliar.Dana Otonomi Khusus danPenyesuaianImplementasi Dana Otsus merupakan amanat dari UUNomor 35 Tahun 2008 tentang Penetapan Perpu Nomor1 Tahun 2008 tentang Perubahan atas UU Nomor 21Tahun 2001 tentang Otonomi Khusus bagi ProvinsiPapua menjadi undang-undang dan UU Nomor 11Tahun 2006 tentang Pemerintahan Aceh. Dalam APBN2009, dialokasikan Dana Otonomi Khusus sebesar 2Rp19.2 trillion (10 percent of total national DAU) willbe distributed to provinces and Rp173.2 trillion (90percent of total national DAU) will be distributedto districts/cities. The 2009 DAU allocation will betransferred to regional funds in the beginning of everymonth, amounting to 1/12 of the total allocation.Specific Allocation Fund (DAK)The DAK allocation in the 2010 Budget is planned toamount Rp21.1 trillion (0.3 percent of the GDP), whichmeans a decrease of Rp3.7 trillion or 14.9 percentfrom the DAK allocation in the 2009 Revised Budgetof Rp24.8 trillion. In the 2010 Proposed Budget, thereis planned budget reallocation from the Ministry ofMarine Affairs and Fisheries to Marine Affairs andFisheries DAK amounting to Rp275.0 billion, fromthe Ministry of Underdeveloped Areas Developmentto Rural Facilities and Infrastructure DAK amountingto Rp100 billion, and from the Ministry of Agricultureamounting to Rp200.0 billion.Special Autonomy and AdjustmentFundThe implementation of the special autonomy fundis a mandate of Law Number 35 of 2008 regardingthe Enactment of Government Regulation in Lieu ofLaw Number 1 of 2008 regarding the Amendmentto Law Number 21 of 2001 regarding SpecialAutonomy for Papua Province and Law Number 11of 2006 regarding the Aceh Government. In the 200988THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETpersen dari DAU nasional untuk Provinsi Papua danPapua Barat, yang penggunaannya diutamakan untukpendanaan pendidikan dan kesehatan, dan 2 persendari DAU nasional untuk Provinsi NAD, yang diarahkanpenggunaannya untuk mendanai pembangunan danpemeliharaan infrastruktur, pemberdayaan ekonomirakyat, pengentaskan kemiskinan, serta pendanaanpendidikan, sosial, dan kesehatan. Di sampingitu, dalam rangka pelaksanaan otonomi khususkepada Provinsi Papua dan Provinsi Papua Barat jugadialokasikan dana tambahan untuk infrastruktur, yangbesarannya disepakati antara Pemerintah denganDPR, yang penggunaannya diutamakan untukpendanaan pembangunan infrastruktur. Berkaitandengan hal tersebut, alokasi Dana Otsus dalam APBN2010 direncanakan sekitar Rp9,1 triliun.Mengenai proporsi transfer ke daerah, dapat dilihatpada Grafik 5.Budget, 2 percent of the Special Autonomy Fund isallocated from the national DAU to Papua and WestPapua Provinces, the utilization of which is prioritizedfor education and health, and 2 percent of nationalDAU for the NAD Province, the utilization of whichis directed to fund infrastructure development andmaintenance, empowerment of the people’s economy,poverty alleviation, and funding for education, socialand health needs. In addition to this, in regard tothe implementation of special autonomy in Papuaand West Papua Provinces, additional funds are alsoallocated for infrastructure, the amount of which isagreed upon by the Government and the DPR, andthe utilization of which is prioritized for infrastructuredevelopment. In this connection, the allocation of theSpecial Autonomy Fund in the 2010 Budget is plannedto be around Rp9.1 trillion.The proportion of transfers to regions can be seen inGraphic 5.Selanjutnya, mengenai besaran anggaran belanjaNext, the amount of the expenditure budget in 2009THE INDONESIANBUDGET OVERVIEW 201089

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETnegara tahun 2009 dan 2010 dapat dilihat padaTabel 4.and 2010 can be seen in Table 4.Table 4Expenditure, 2009-2010(trillion Rupiah)2009 2010ItemRevisedBudget% toGDPBudget% toGDPI. Central Government Expenditure 691.5 12.8 725.2 12.11. Personnel Expenditure 133.7 2.5 160.4 2.72. Material Expenditure 85.5 1.6 107.1 1.83. Capital Expenditure 73.4 1.4 82.2 1.44. Interest Payment 109.6 2.0 115.6 1.95. Subsidy 158.1 2.9 157.8 2.66. Grant Expenditure 0.0 0.0 7.2 0.17. Social Assistance 77.9 1.4 64.3 1.18. Other Expenditure 53.3 1.0 30.7 0.5II. Transfer to Regional 309.3 5.7 322.4 5.41. Balance Fund 285.1 5.3 306.0 5.1a. Revenue Sharing Fund 73.8 1.4 81.4 1.4b. General Allocation Fund 186.4 3.5 203.5 3.4c. Specific Allocation Fund 24.8 0.5 21.1 0.42. Special Autonomy and Adjustment Fund 24.3 0.4 16.4 0.3a. Special Autonomy Fund 9.5 0.2 9.1 0.2b. Adjustment Fund 14.7 0.3 7.3 0.1Source: Ministry of FinancePembiayaan Defisit AnggaranDalam tahun 2010, defisit APBN ditargetkansebesar Rp98,0 triliun atau 1,6 persen terhadapPDB. Defisit tersebut akan dibiayai dari pembiayaanBudget Deficit FinancingIn 2010, The Indonesian Budget deficit is targetedto amount Rp98.0 trillion or 1.6 percent of the GDP.The deficit will be financed from debt and non-debt90THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETyang bersumber dari utang dan nonutang dengankomposisi 2,5 persen nonutang (Rp2,5 triliun) dan97,5 persen dari utang (Rp95,5 triliun).Pembiayaan Non UtangSumber pembiayaan nonutang pada tahun 2010tersebut sedikit berbeda dibandingkan denganpembiayaan tahun-tahun sebelumnya. Pada tahun2010, pembiayaan perbankan dalam negeri yangbersumber dari Sisa Anggaran Lebih (SAL) direncanakanhanya sebesar Rp1,0 triliun mengingat besarnyakebutuhan penggunaan SAL untuk kebutuhan kaspada awal tahun. Selain itu, pembiayaan melaluidana reboisasi direncanakan sebesar Rp0,6 triliunsama besarnya seperti anggaran pada APBN-P 2009.Sementara itu pembiayaan melalui privatisasi BUMNdirencanakan tidak dianggarkan karena kondisi pasarkeuangan yang belum sepenuhnya kondusif.Dengan demikian maka pembiayaan anggaran yangberasal dari nonutang dalam APBN 2010 direncanakanhanya sebesar Rp2,5 triliun atau 2,5 persen dari totalpembiayaan anggaran yang direncanakan sebesarRp98,0 triliun. Hal tersebut menunjukkan bahwapembiayaan anggaran nonutang dalam APBN 2010menurun sebesar Rp40,7 triliun atau 94,2 persenapabila dibandingkan dengan target dalam APBN-P2009 sebesar Rp43,2 triliun. Pembiayaan anggarannonutang dalam APBN 2010, terdiri dari: (1) perbankandalam negeri melalui RDI sebesar Rp5,5 triliun, (2) hasilpengelolaan aset Rp1,2 triliun, serta (3) dana investasiPemerintah dan restrukturisasi BUMN negatif Rp3,9triliun, (4) dana kontingensi Rp1,1 triliun, (5) cadanganpembiayaan Rp0,9 triliun.financing with a composition of 2.5 percent nondebt(Rp2.5 trillion) and 97.5 percent debt (Rp95.5trillion)..Non-Debt FinancingSources of non-debt financing in 2010 are a little bitdifferent from the sources of financing in previousyears. In 2010, domestic banking financing fromthe Accumulated Budget Surplus (SAL) is plannedto be just Rp1.0 trillion, considering SAL utilization’shigh need for cash in the beginning of the year.Furthermore, financing through the reforestation fundis planned to be Rp0.6 trillion, the same amount asthe budget in the 2009 Revised Budget. Meanwhilefinancing through SOE privatization is not planned tobe budgeted due to financial market conditions thatare not yet fully conducive.Therefore, budget financing from non-debt sourcesin the 2010 Budget is planned to be Rp2.5 trillion or2.5 percent of the total planned budget financingof Rp98.0 trillion. This shows that non-debt budgetfinancing in the 2010 Budget is decreasing aroundRp40.7 trillion or 94.2 percent compared to the targetin the 2009 Revised Budget of Rp43.2 trillion. Nondebtbudget financing in the 2010 Budget consists of:(1) domestic banking through RDI of Rp5.5 trillion, (2)asset management proceeds of Rp1.2 trillion, and (3)Government investment fund and SOE restructuringof negative Rp3.9 trillion, (4) a contingency fund ofRp1.1 trillion, and (5) financing reserves of Rp0.9trillion.THE INDONESIANBUDGET OVERVIEW 201091

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETPembiayaan UtangPembiayaan utang ditargetkan sebesar Rp95,5 triliunyang terdiri dari pinjaman luar negeri neto sebesarnegatif Rp9,9 triliun, pinjaman dalam negeri sebesarRp1,0 triliun dan penerbitan SBN neto sebesarRp104,4 triliun, yang di back-up oleh pinjaman siaga.Jika dibandingkan dengan APBN-P tahun 2009 makapembiayaan utang tahun 2010 meningkat sebesarRp9,0 triliun atau sekitar 10,4 persen.Lebih lanjut mengenai besaran pembiayaan anggarandapat dilihat pada Tabel 5.Debt FinancingDebt financing is targeted to amount to Rp95.5trillion, consisting of net foreign debt of negativeRp9.9 trillion, domestic debt of Rp1.0 trillion andnet SBN issuance of Rp104.4 trillion, backed up bystandby loans. Compared to the 2009 Revised Budget,debt financing in 2010 is increasing by Rp9.0 trillion oraround 10.4 percent.Further details about the amount of budget financingcan be seen in Table 5.itemTable 5Budget Financing, 2009-2010(trillion Rupiah)The 2009RevisedBudgetThe 2010BudgetI. Non Debt 43.2 2.51. Domestic Banking 56.6 7.12. Privatization Revenue 0.0 0.03. Asset Management Outcome (0.2) 1.24.Government Investment Fund and capitalparticipation (PMN)(12.1) (3.9)5. Contingency Fund (1.0) (1.1)6. Financing Reserve 0.0 (0.9)II. Debt 86.5 95.51. State Securities (net) 99.3 104.42. Debt (12.7) (8.9)i. Foreign Debt (12.7) (9.9)ii. Domestic Debt 0.0 1.0Source: Ministry of Finance92THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETKerangka APBN Jangka Menengah(Medium Term Budget Framework/MTBF)Kerangka APBN Jangka Menengah atau mediumterm budget framework (MTBF) merupakan informasimengenai kerangka penerimaan, belanja, danpembiayaan dalam jangka menengah yang disajikansecara terbuka kepada publik. MTBF menyajikanringkasan mengenai: (1) proyeksi indikator ekonomimakro yang menjadi dasar penyusunan RAPBN, (2)prioritas APBN, (3) sasaran dan tujuan yang hendakdicapai Pemerintah melalui kebijakan fiskal kedepan, dan (4) proyeksi mengenai sumber-sumberpembiayaan yang tersedia dalam jangka waktu 3-5tahun ke depan. Angka-angka proyeksi yang termuatdalam MTBF, setiap tahun akan diperbaharui dandisesuaikan dengan perkembangan kondisi ekonomimakro dan berbagai kebijakan fiskal Pemerintahlainnya.Dengan adanya MTBF diharapkan Pemerintahdapat menyelaraskan antara perencanaan denganpenganggaran, termasuk juga antara kebutuhandengan kebijakan belanja negara serta alternatifpendanaannya. Penyusunan MTBF untuk mencapaitarget pembangunan jangka menengah dilakukanberdasarkan proyeksi asumsi makro jangkamenengah dan kebijakan jangka menengah di bidangpendapatan, belanja dan pembiayaan.Dalam penetapan kerangka asumsi makrojangka menengah, Pemerintah senantiasamempertimbangkan faktor internal dan eksternal.Faktor internal yang memengaruhi kinerja ekonomiThe Medium-Term BudgetFramework (MTBF)The medium-term budget framework (MTBF) isinformation regarding the medium-term revenue,expenditure and financing framework that is openlypresented to the public. The MTBF presents asummary on the: (1) projection of macroeconomicindicators that become the basis in the formulationof the Proposed Budget, (2) Budget priorities, (3)the goals and objectives to be achieved by theGovernment through fiscal policy in the future, and(4) projection of financing sources available in the next3-5 years. The projected figures specified in the MTBFwill be updated and adjusted every year in line withthe developments of macroeconomic condition andvarious other Government fiscal policies.With the existence of the MTBF it is expected thatthe Government will be able to harmonize planningand budgeting, including between expenditure needsand policy as well as the funding alternatives. Theformulation of the MTBF to achieve the targets ofmedium-term development is carried out based onthe projection of medium-term macro assumptionsand medium-term policies in the fields of revenue,expenditure and financing.In the determination of the medium-term macroassumption framework, the Government alwaysconsiders internal and external factors. The internalfactors influencing national macroeconomic in theTHE INDONESIANBUDGET OVERVIEW 201093

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETmakro nasional dalam jangka menengah, antaralain: (1) tetap terkendalinya konsolidasi fiskal gunamendukung fiscal sustainability; (2) penyerapanDIPA yang diupayakan semakin tinggi; (3) rasioutang terhadap PDB yang semakin menurun; dan(4) pembangunan infrastruktur yang semakinmeningkat. Sedangkan faktor eksternal diperkirakancukup kondusif bagi perkembangan ekonomi makronasional, yaitu: (1) ekonomi internasional yangdiperkirakan tumbuh pada level yang moderat; (2)harga minyak mentah internasional yang diperkirakancenderung relatif stabil; (3) laju inflasi dan suku bungadi Amerika Serikat diperkirakan cenderung membaikpada tahun 2009 dan 2010; serta (4) laju inflasinegara-negara mitra dagang yang relatif stabil.Berdasarkan faktor-faktor tersebut di atas, proyeksiasumsi makro jangka menengah dapat dilihat padaTabel 6.medium term are: (1) controlled fiscal consolidationin order to support fiscal sustainability, (2) higher DIPAabsorption, (3) a continually decreasing loan to GDPratio, and (4) increasing infrastructure development.Meanwhile, the external factors are estimatedto be quite conducive for the development ofmacroeconomic, namely: (1) an international economythat is estimated to grow at a moderate level, (2) aninternational crude oil price that is estimated to berelatively stable, (3) the inflation rate and interestrate in the US are estimated to be better in 2009 and2010, and (4) a relatively stable inflation rate of tradepartner countries.Based on the above factors, the projections of themedium-term macro assumptions can be seen inTable 6.Table 6Medium-Term Macro Assumption FrameworkItem 2010Budget 2011 2012 2013 20141. Economic Growth (%) 5.5 6.2 6.8 7.3 7.72. Inflation (%) 5.0 6.0 6.0 5.5 5.53. 3-Month SBI (%) 6.5 7.5 7.5 7.0 7.04. Rupiah Exchange Rate (Rp/US$) 10,000 9,750 9,750 9,850 9,8505. ICP (US$/barrel) 65.0 70.0 75.0 80.0 85.06. Oil Lifting (MBCD) 965.0 970.0 990.0 1,000.0 1,000.0Source: Ministry of Finance94THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETDi samping proyeksi asumsi makro jangka menengah,penyusunan MTBF juga dipengaruhi oleh kebijakanjangka menengah di bidang pendapatan, belanjadan pembiayaan. Kebijakan jangka menengah dibidang pendapatan meliputi kebijakan perpajakan,kepabeanan dan cukai, serta PNBP. Kebijakan dibidang perpajakan meliputi: (1) reformasi di bidangadministrasi; (2) reformasi di bidang perundangundangan;dan (3) reformasi di bidang pengawasandan penggalian potensi. Sementara itu kebijakan dibidang kepabeanan dan cukai meliputi: (1) perluasanjalur prioritas; (2) pemberian kemudahan pelayanankepabeanan; (3) pemberantasan penyeludupan; (4)pemberantasan cukai ilegal; dan (5) penerapan kodeetik melalui reward and punishment.Sementara itu kebijakan di bidang PNBP dilakukanantara lain dengan: (1) mendorong iklim investasikegiatan hulu migas; (2) perbaikan ketentuan costrecovery; (3) mengoptimalkan penerimaan SDA nonmigas, meliputi pertambangan umum, kehutanandan panas bumi; (4) mengevaluasi dan memperbaikiperaturan, sistem, prosedur, dan tata kelola PNBP K/L;(5) meningkatkan pengawasan terhadap pelaksanaanpemungutan dan penyetoran PNBP ke kas negara; dan(6) meningkatkan efisiensi dan efektifitas pengelolaandan pemanfaatan hibah guna memenuhi kebutuhanpembiayaan anggaran.Kebijakan belanja Pemerintah pusat diarahkanuntuk: (1) meningkatkan kesejahteraan pegawai; (2)meningkatkan kualitas pelayanan publik; (3) memenuhikewajiban kepada pihak ketiga; (4) menjaga stabilitasharga komoditas strategis; (5) melanjutkan programIn addition to the projection of medium-term macroassumptions, the formulation of the MTBF is alsoinfluenced by medium-term policy in the fields ofrevenue, expenditure and financing. Medium-termpolicies in the field of revenue include tax, customsand excises as well as PNBP policies. Policies in thefield of tax include: (1) administrative reform; (2) legalreform; and (3) reform in the field of the supervisingand taking advantage of potentials. Meanwhile,policies in the field of customs and excises include: (1)expansion of priority line; (2) provision of easy customsservices; (3) smuggling eradication; (4) illegal exciseeradication; and (5) the implementation of a code ofethics through reward and punishment.Meanwhile, policies in the field of PNBP are carriedout by: (1) encouraging the investment climate in oiland gas upstream activity; (2) improving cost recoveryprovision; (3) optimizing non-oil and gas naturalresource revenue, coming from general mining,forestry and geothermal activity; (4) evaluating andimproving the regulations, system, procedures andmanagement of K/L’s PNBP; (5) enhancing supervisionon the implementation of PNBP collection anddepositing to the treasury; and (6) enhancing efficiencyand effectiveness in grant management and utilizationin order to meet budget financing needs.The central government expenditure policy is directedtowards: (1) increasing employees’ welfare; (2)improving the quality of public services; (3) fulfillingthe obligations to third parties; (4) maintaining theprice stability of strategic commodities; (5) continuingTHE INDONESIANBUDGET OVERVIEW 201095

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETpengentasan kemiskinan, memberikan perlindungankepada masyarakat, dan meningkatkan ketahananpangan; (6) meningkatkan kuantitas dan kualitasinfrastruktur; serta (7) memberikan stimulus padaperekonomian secara tepat dan terukur.Dalam perencanaan jangka menengah, kebijakantransfer ke daerah masih ditekankan untuk menjagakonsistensi dan kesinambungan proses konsolidasidesentralisasi fiskal sebagai upaya pemantapanpenyelenggaraan otonomi daerah. Kebijakantersebut selain diprioritaskan untuk mengurangikesenjangan fiskal antara pusat dan daerah (verticalfiscal imbalance), dan antar daerah (horizontal fiscalimbalance), juga mengurangi kesenjangan pelayananpublik antar daerah (public service provision gap),serta ditujukan untuk meningkatkan kualitas alokasibelanja ke daerah.Arah kebijakan pembiayaan dalam jangka menengahdititikberatkan pada: (1) peningkatan pemanfaatansumber-sumber pembiayaan dalam negeri; (2)penurunan stok utang secara bertahap; dan (3)penarikan pinjaman dengan biaya dan risiko yangminimal. Selain itu, kebijakan Pemerintah jangkamenengah juga diarahkan untuk mewujudkankesinambungan fiskal (fiscal sustainability) dankesinambungan utang (debt sustainability). Upayapenurunan stok utang luar negeri dilakukan denganpenurunan outstanding-nya, baik secara persentaseterhadap PDB maupun secara nominal. Hal tersebutdimaksudkan untuk memperkokoh ketahanan fiskal,meningkatkan derajat kepercayaan dan kepastian akankemampuan pengelolaan fiskal dalam menghadapipoverty alleviation programs, to give protection to thepublic and to improve food security; (6) improvinginfrastructure quantity and quality; and (7) providingappropriate and measured stimulus to the economy.In medium-term planning, the policy on transfers toregions still emphasizes maintaining the consistencyand sustainability of the fiscal decentralizationconsolidation process as an effort to reinforce theimplementation of regional autonomy. In additionto being prioritized to reduce the fiscal imbalancebetween the central and regional government (verticalfiscal imbalance) and among regions (horizontal fiscalimbalance), the policy is also prioritized to reducepublic service provision gaps among regions andto enhance the quality of expenditure allocation toregions.The policy direction of medium-term financingemphasizes: (1) improved utilization of domesticfinancing sources; (2) gradual reduction of the stockof debt; and (3) loan disbursement with minimumcost and risk. Furthermore, the medium-termGovernment policy is also directed towards realizingfiscal sustainability and debt sustainability. The effort toreduce the stock of foreign debt is carried out throughthe reduction of outstanding loans, both in terms ofpercentage to GDP and in terms of nominal amount.This is meant to improve fiscal strength, enhance thelevel of trust and certainty in fiscal management abilityin facing the dynamic global economy.96THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETdinamika perekonomian global.Perkiraan besaran APBN dalam kerangka jangkamenengah dapat dilihat dalam Tabel 7.The estimated amount of The Indonesian Budget inthe medium-term framework can be seen in Table 7.Table 7Medium-Term Budget Framework (percent of GDP)Item 2010 Budget 2011 2012 2013 2014A. State Revenue and Grants 15.7 15.7 16.1 16.5 17.0B. State Expenditures 17.3 17.6 17.6 17.9 18.2C. Primary Balance 0.3 0.3 0.3 0.5 0.6D. General Balance (1.6) (1.9) (1.6) (1.4) (1.2)E. Financing 1.6 1.9 1.6 1.4 1.2Source: Ministry of FinancePERCEPATAN PENGAJUANANGGARAN PENDAPATAN DANBELANJA NEGARA PERUBAHAN(APBN-P) TAHUN 2010Sejak akhir tahun 2009 dan awal pelaksanaan APBN2010, Pemerintah terus melakukan pemantauan (i)perkembangan perekonomian global dan domestik,(ii) pelaksanaan APBN-P 2009, serta (iii) pelaksanaanAPBN 2010. Dari hasil pemantauan tersebut, dinilaikinerja perekonomian nasional tahun 2009 mampubertahan dari tekanan krisis global, bila dibandingkandengan kinerja banyak negara lainnya yang terkenaimbas krisis. Dari sisi ekonomi makro, kembalimenguatnya nilai tukar rupiah terutama di semester II2009 dan rendahnya tingkat inflasi telah memberikandampak positif terhadap penurunan tingkat sukuACCELERATED SUBMISSION OFTHE 2010 REVISED BUDGETSince the end of 2009 and the beginning of the 2010Budget implementation, the Government continuesto undertake monitoring on (i) the developmentof the global and domestic economy, (ii) theimplementation of the 2009 Revised Budget, and(iii) the implementation of the 2010 Budget. Fromthe results of the monitoring, it is deemed that thenational economic performance in 2009 was able tosurvive the pressure of global crisis as compared tothe economic performance of many other countriesimpacted by the crisis. In terms of macro economy,the stronger rupiah exchange rate, especially in theTHE INDONESIANBUDGET OVERVIEW 201097

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETbunga SBI. Perkembangan indikator tersebut, sertakebijakan Pemerintah yang antisipatif dan responsiftelah ikut mendukung pencapaian pertumbuhanekonomi yang tetap positif dan relatif tinggi dalamtahun 2009. Di lain pihak, tingkat inflasi dapatdikendalikan.Terkait dengan realisasi APBN-P 2009, pencapaianperekonomian nasional serta kondisi ekonomi globaljuga berdampak pada pencapaian besaran APBN-P 2009. Secara keseluruhan realisasi APBN-P 2009dapat dikelola dengan baik, yang tercermin darirealisasi defisit APBN-P 2009 yang mencapai sebesarRp88,6 triliun (1,6 persen PDB), jauh lebih rendah daritargetnya sebesar Rp129,8 triliun (2,4 persen PDB).Hal ini sebagai konsekuensi dari realisasi pendapatannegara dan hibah yang mencapai 97,4 persendari targetnya, sedangkan realisasi belanja negaramencapai 93,7 persen dari pagunya. Di lain pihak,realisasi pembiayaan mencapai sebesar Rp112,6triliun, sehingga dalam tahun 2009 dihasilkan surpluspembiayaan anggaran (SILPA) sebesar Rp24,0 triliun.second semester of 2009, and the low inflation ratehave given a positive impact on the reduction ofthe SBI rate. The development of the indicators andthe anticipative and responsive Government policyhas also supported the achievement of positive andrelatively high economic growth in 2009. Also, theinflation rate could be controlled.In relation to the realization of the 2009 Revised Budget,national economic achievements and the condition ofthe global economy have also had an impact on theachievement of the 2009 Revised Budget. Overall,the realization of the 2009 Revised Budget was wellmanaged,as seen from the deficit realization of the2009 Revised Budget that reached Rp88.6 trillion (1.6percent of the GDP), which is lower than the target ofRp129.8 trillion (2.4 percent of the GDP). This was aconsequence of the realization of revenue and grants,which reached 97.4 percent of the target, while therealization of expenditures reached 93.7 percentof the ceiling. Also, financing realization reachedRp112.6 trillion; thus, in 2009 there was a financingsurplus (SILPA) of Rp24.0 trillion.Dari hasil evaluasi kinerja ekonomi di tahun 2009serta melihat perkembangan perekonomian danpembangunan di tahun 2010, Pemerintah memandangperlu untuk melakukan perubahan terhadap APBN2010. Adapun dasar hukum dari perubahan APBN2010 adalah pasal 27 Undang-Undang Nomor 47Tahun 2009 tentang APBN 2010 yang dalam ayat(1) mengamanatkan bahwa Pemerintah mengajukanRUU tentang Perubahan atas APBN Tahun AnggaranFrom the evaluation result of economic performancein 2009 and by seeing the development of theeconomy and development in 2010, the Governmentdeemed it necessary to make an amendment to the2010 Budget. The legal basis of the amendment tothe 2010 Budget is Article 27 of Law Number 47of 2009 regarding the 2010 Indonesian Budget,where in Paragraph (1) the Government is mandatesto introduce a Bill on the Amendment to the 201098THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGET2010 apabila terjadi:a. perkembangan ekonomi makro yang tidak sesuaidengan asumsi yang digunakan dalam APBNtahun anggaran 2010;b. perubahan pokok-pokok kebijakan fiskal;c. keadaan yang menyebabkan harus dilakukanpergeseran anggaran antarunit organisasi,antarprogram, dan/atau antarjenis belanja;d. keadaan yang menyebabkan saldo anggaranlebih tahun-tahun anggaran sebelumnya harusdigunakan untuk pembiayaan anggaran 2010.Dalam kerangka tersebut, perubahan APBN 2010ditujukan antara lain untuk: (a) mengantisipasiperubahan indikator ekonomi makro dalam tahun2010; (b) menjaga stabilitas harga barang dan jasadi dalam negeri; serta (c) mempercepat pelaksanaanprogram-program prioritas pembangunan nasionaldalam tahun 2010 dan jangka menengah. PerubahanAPBN 2010 tersebut dilakukan secara menyeluruhguna menampung seluruh perubahan dalampendapatan, belanja, serta defisit dan pembiayaananggaran.Memperhatikan perkembangan ekonomi dunia dandomestik sepanjang tahun 2009 dan perkembanganterkini, besaran asumsi dasar ekonomi makro yangdigunakan sebagai acuan perhitungan besaranAPBN 2010 diperkirakan tidak sesuai lagi. Dalamrangka memutakhirkan asumsi dasar ekonomi makroagar lebih realistis, dalam APBN-P 2010 asumsidasar ekonomi makro adalah sebagai berikut: (1)pertumbuhan ekonomi diperkirakan tetap tumbuhsebesar 5,8 persen, (2) tingkat inflasi meningkatBudget in the following cases:a. development of the macro economy is not inaccordance with the assumption used in the2010 Budget;b. changes of fiscal policy highlights;c. conditions that require budget reallocationamong organizational units, among programs,and/or among types of expenditure;d. conditions that cause the surplus budget of theprevious fiscal years to be used to finance the2010 budget.Within that framework, the amendment to the 2010Budget is aimed at: (a) anticipating the changes ofmacroeconomic indicators in 2010; (b) maintainingthe price stability of domestic material and services;and (c) accelerating the implementation of nationaldevelopment priority programs in 2010 and in themedium term. The revision to the 2010 Budget iscomprehensively undertaken in order to accommodateall changes in revenue, expenditures, as well as budgetdeficit and financing.Considering the developments of world and domesticeconomy throughout 2009 and up to the latestdevelopments, it was estimated that the assumptionsof basic macroeconomic figures used as a referencein the calculation of the amount of the 2010 Budgetwere no longer suitable. In order to update themacroeconomic basic assumptions and make themmore realistic, the macroeconomic basic assumptionsused in the 2010 Revised Budget are as follows: (1)economic growth is estimated to grow at 5.8 percent,THE INDONESIANBUDGET OVERVIEW 201099

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETmenjadi 5,3 persen, (3) rata-rata suku bunga SBI-3 bulan tetap 6,5 persen, (4) nilai tukar menguatmenjadi sekitar Rp9.200 per US$, (5) harga minyakmentah Indonesia rata-rata meningkat menjadiUS$80 per barel, dan (6) lifting minyak tetap sebesar0,965 juta barel per hari.Selanjutnya, berdasarkan perubahan asumsi makrotersebut, maka postur APBN 2010 juga perludisesuaikan sebagai berikut.Dalam APBN-P 2010 pendapatan negara dan hibahdiperkirakan menjadi Rp992,4 triliun, atau 4,2 persenlebih tinggi dari target APBN 2010 sebesar Rp949,7triliun. Perubahan tersebut terjadi, baik terhadaprencana penerimaan perpajakan maupun PNBP. Disisi penerimaan perpajakan, penyesuaian besarantargetnya dilakukan atas dasar perubahan proyeksiindikator ekonomi makro dalam APBN-P 2010, sertapencapaian realisasi penerimaan perpajakan padatahun 2009. Perubahan asumsi dasar ekonomi makrotahun 2010 yang mempengaruhi besaran penerimaanperpajakan terutama adalah perubahan proyeksi nilaitukar rupiah terhadap dolar Amerika Serikat. Selain itu,realisasi penerimaan perpajakan dalam tahun 2009yang mengalami pergeseran dari targetnya dalamAPBN-P 2009, juga diakomodasikan untuk menjadidasar (baseline) perhitungan proyeksi penerimaanperpajakan yang baru dalam tahun 2010.Sementara itu, PNBP diperkirakan mengalamipeningkatan berkaitan dengan lebih tingginyaasumsi harga minyak mentah Indonesia sebagaidasar perhitungan penerimaan SDA migas, dankenaikan target penerimaan bagian pemerintah atas(2) an inflation rate increase to 5.3 percent, (3) anaverage 3-month SBI rate remaining at 6.5 percent,(4) an exchange rate increases to Rp9,200 per US$, (5)an average Indonesian crude price increase to US$80per barrel, and (6) oil lifting remaining at 0.965 millionbarrels per day.Next, based on the revised macro assumptions, theposture of the 2010 Budget needs to be adjusted asfollows.In the 2010 Revised Budget, revenue and grants isestimated to be Rp992.4 trillion, or 4.2 percent higherthan the target in the 2010 Budget of Rp949.7 trillion.This revision applies both to tax revenue as well as thenon-tax revenue plan. In terms of tax revenue, theadjustment to the target amount was made based onthe revision of macroeconomic indicator projections inthe 2010 Revised Budget, as well as the achievementof tax revenue realization in 2009. In particular, therevised macroeconomic basic assumption in 2010 thatinfluences the amount of tax revenue is the revisedprojection of the rupiah exchange rate against the USdollar. In addition to this, the realization of tax revenuein 2009 that underwent a shift from the target in the2009 Revised Budget is also accommodated to beused as baseline in the calculation of new tax revenueprojections in 2010.Meanwhile, PNBP is estimated to increase relatedto the higher assumption of the Indonesian crudeprice as a baseline in the calculation of oil and gasnatural resource revenue, and an increased targetof government share of SOE profits, based on the100THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETlaba BUMN berdasarkan perkiraan perbaikan kinerjakeuangan BUMN di tahun 2009.Di sisi belanja negara, perubahan pagu berasal darikombinasi penambahan anggaran belanja negarabaru, dan realokasi anggaran. Penambahan anggaranbelanja negara dalam APBN-P 2010 tersebutbersumber dari penambahan anggaran belanjaPemerintah pusat, dan penambahan anggaran transferke daerah. Perubahan anggaran belanja Pemerintahpusat dalam APBN-P 2010 dipengaruhi oleh beberapafaktor. Pertama, perubahan asumsi ekonomi makro,khususnya proyeksi harga minyak yang lebih tinggike USD80/barel, yang mengakibatkan bertambahnyaanggaran subsidi energi. Kedua, kebijakan Pemerintahuntuk menjaga stabilitas harga barang dan jasa, yaitudengan mempertahankan harga BBM seperti saatini, penyesuaian kebijakan HET pupuk dan tarif dasarlistrik, pemberian insentif perpajakan, penyesuaiansubsidi pangan dalam bentuk penambahan alokasiberas bersubsidi untuk rumah tangga sasaran danpenyesuaian harga pembelian beras, serta subsidiminyak goreng. Tujuan utama kebijakan stabilisasiharga tersebut diarahkan agar kebutuhan barangdan jasa dapat dijaga ketersediaannya, mudahdiperoleh, serta dengan kualitas dan harga yangterjaga. Ketiga, menampung anggaran belanja untukprogram-program prioritas pembangunan yangbelum diakomodasikan dalam UU Nomor 47 Tahun2009 tentang APBN Tahun 2010. Sebagaimanatertuang dalam Inpres Nomor 1 Tahun 2010 tentangPercepatan Pelaksanaan Prioritas PembangunanNasional Tahun 2010. Selain itu, dalam APBN-P 2010estimation of improved SOE financial performance in2009.In terms of expenditures, the ceiling revision wasdue to the combination of new additions to theexpenditure budget with budget reallocation. Theaddition of the expenditure budget to the 2010Revised Budget is from the increase to the CentralGovernment expenditure budget and the increasedbudget for transfers to regions. Changes to the centralgovernment expenditure budget in the 2010 RevisedBudget were influenced by several factors. First waschanges to macroeconomic assumptions, particularlythe higher projection of the oil price to USD 80/barrel, creating a higher energy subsidy budget.Second was the Government policy to maintain theprice stability of material and services, which is doneby maintaining the current fuel prices, adjustmentof fertilizer MRP and electricity basic tariff, provisionof tax incentives, adjustment of food subsidies inthe form of additional subsidized rice allocations fortargeted households, adjustment of the rice purchaseprice, and the cooking oil subsidy. The main purposeof the price stabilization policy is to maintain theavailability of goods and services so that they can beeasy to find while still maintaining price and quality.Third is to accommodate the expenditure budgetfor development priority programs that have not yetbeen accommodated in Law Number 47 of 2009regarding the 2010 Indonesian Budget. This is forth inPresidential Instruction Number 1 of 2010 regardingthe Accelerated Implementation of 2010 NationalDevelopment Priorities. Furthermore, in the 2010THE INDONESIANBUDGET OVERVIEW 2010101

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETjuga dialokasikan dana untuk program rehabilitasidan rekonstruksi pasca bencana di Jawa Barat danSumatera Barat. Keempat, menjaga rasio anggaranpendidikan tetap 20 persen.Sementara itu, pada belanja transfer ke daerah,tambahan anggaran dalam APBN-P 2010 bersumberdari kenaikan dana bagi hasil akibat kenaikan targetPNBP SDA Migas yang sebagian dibagihasilkan,serta membayar kekurangan alokasi dana bagi hasilmigas pada tahun-tahun sebelumnya. Di samping itu,transfer ke daerah juga meningkat berkaitan denganpengalihan hibah ke daerah, yang semula ditampungdi belanja Pemerintah pusat.Tambahan kebutuhan pendanaan belanja tersebutselain dipenuhi dari realokasi belanja yang sudahtersedia, juga dipenuhi dari sumber-sumberpendanaan lainnya, baik dari sisi penerimaan maupundari sisi pembiayaan. Secara keseluruhan tambahanbelanja negara yang dibutuhkan diperkirakanmencapai sebesar Rp78,5 triliun, sehingga dalamAPBN-P 2010 belanja negara diperkirakan menjadiRp1.126,1 triliun.Dengan target pendapatan negara dan hibah sebesarRp992,4 triliun dan perkiraan belanja negara sebesarRp1.126,1 triliun, dalam APBN-P 2010 terjadi defisitanggaran sebesar Rp133,7 triliun (2,1 persen terhadapPDB). Apabila dibandingkan dengan defisit anggarandalam APBN 2010 yang mencapai sebesar Rp98,0 triliun(1,6 persen terhadap PDB), defisit anggaran dalamAPBN-P 2010 tersebut berarti 36,5 persen lebih tinggi.Rencana penambahan defisit anggaran dalam APBN-P2010 tersebut paling tidak mempertimbangkan padaRevised Budget, there are funds allocated for postdisasterrehabilitation and reconstruction in West Javaand West Sumatra. Fourth is to maintain an educationbudget ratio of 20 percent.Meanwhile, in the transfers to regional governments,the additional budget in the 2010 Revised Budgetis from an increased revenue-sharing fund, due toincreased targets of oil and gas natural resource PNBP,and to pay the underpaid fund allocation for oil andgas products in the previous years. Moreover, transfersto regions also increased related to sub-grants toregions, which were initially accommodated in centralgovernment expenditures.In addition to being fulfilled from the availableexpenditure reallocation, the additional expenditurefunding need is also being met from other fundingsources, both in terms of revenue and financing.Overall, the additional expenditures needed areestimated to reach Rp78.5 trillion, thus the 2010Revised Budget is estimated to amount Rp1,126.1trillion.With the target of revenue and grants of Rp992.4trillion and estimated expenditures of Rp1,126.1trillion, then in the 2010 Revised Budget there is abudget deficit of Rp133.7 trillion (2.1 percent of theGDP). The budget deficit in the 2010 Revised Budgetis 36.5 percent higher compared to the budget deficitin the 2010 Budget that reaches Rp98.0 trillion (1.6percent of the GDP). The plan for the additionalbudget deficit in the 2010 Revised Budget hasconsidered at least two factors. First is being able to102THE INDONESIANBUDGET OVERVIEW 2010

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETdua faktor. Pertama, dapat melaksanakan programprogramprioritas guna mempercepat pencapaiantarget-target pembangunan, menjaga stabilitas hargabarang dan jasa di dalam negeri, serta meningkatkanperlindungan pada masyarakat. Kedua, kenaikantambahan defisit masih ditolerir dalam batas yangaman dan sesuai dengan ketentuan perundangundangan,serta sumber pembiayaannya diupayakandominan dari dalam negeri.Sementara itu, pembiayaan anggaran dalam APBN-P 2010 direncanakan sebesar Rp133,7 triliun, yangberarti 36,5 persen lebih tinggi dari target semuladalam APBN 2010 sebesar Rp98,0 triliun. Rencanaanggaran pembiayaan anggaran dalam APBN-P 2010 tersebut selain akan digunakan untukmembiayai defisit anggaran, juga dimaksudkan untukmenampung kebutuhan pembiayaan dalam rangkapenambahan dana investasi Pemerintah (termasukuntuk dana abadi pendidikan) dan penyertaanmodal negara untuk mendukung pembangunaninfrastruktur, pengembangan kredit usaha rakyat, danpembangunan perumahan sederhana. Selain berasaldari penambahan penarikan pinjaman luar negeri,sumber pembiayaan anggaran dalam APBN-P tahun2010 sebagian besar akan dipenuhi dari penggunaanSILPA 2009 dan SAL tahun-tahun sebelumnya.Lebih lanjut mengenai ringkasan APBN dan APBN-P2010 dapat dilihat pada Tabel 8.implement priority programs in order to acceleratethe achievement of development targets, in order tomaintain price stability for domestic goods and prices,and to enhance protection for the society. Secondis that the additional deficit can still be tolerated ata safe limit and is in accordance with the laws andregulations. The sources of financing sought are to bemainly from domestic sources.Meanwhile, budget financing in the 2010 RevisedBudget is planned to amount to Rp133.7 trillion. Thismeans a 36.5 percent increase over the initial target inthe 2010 Budget of Rp98.0 trillion. The budget planfor budget financing in the 2010 Revised Budget,in addition to being utilized to finance the budgetdeficit, is also meant to accommodate financingneeds in regard to the addition of the Governmentinvestment fund (including the education endowmentfund) and state capital participation in order tosupport infrastructure development, development ofpublic business credit, and the development of simplehousing. In addition to coming from additional foreigndebt disbursements, the source of budget financingin the 2010 Revised Budget is from the use of 2009SILPA and the use of SAL of the previous years.Further details regarding the summary of the 2010Budget and Revised Budget can be seen in Table 8.THE INDONESIANBUDGET OVERVIEW 2010103

ANGGARAN PENDAPATAN DAN BELANJA NEGARA (APBN) TAHUN 2010 | THE 2010 INDONESIAN BUDGETTABLE 8SUMMARY OF THE 2010 BUDGET AND REVISED BUDGETItem(trillion Rupiah)BUDGETREVISEDBUDGETA. REVENUE AND GRANT 949.7 992.4I. DOMESTIC REVENUE 948.1 990.51. TAX REVENUE 742.7 743.3a. Domestic Tax 715.5 720.8b. International Trade Tax 27.2 22.62. NON TAX REVENUE 205.4 247.2a. Natural Resource Revenue 132.0 164.71) Oil and Gas Natural Resource 120.5 151.72) Non Oil and Gas 11.5 13.0b. Share on SOE Profit 24.0 29.5c. Other PNBP 39.9 43.5d. BLU Revenue 9.5 9.5II. GRANT 1.5 1.9B. EXPENDITURE 1,047.7 1,126.1I. CENTRAL GOVERNMENT EXPENDITURE (K/L & NON K/L) 725.2 781.51. K/L Expenditure 340.1 366.12. Non K/L Expenditure 385.1 415.4a.l a. Interest Payment 115.6 105.71) Domestic Loan 77.4 71.92) Foreign Loan 38.2 33.8b. Subsidy 157.8 201.31) Energy Subsidy 106.5 144.02) Non Energy Subsidy 51.3 57.3c. Other Expenditure 30.7 32.9II. TRANSFER TO REGIONAL 322.4 344.61. Balance Fund 306.0 314.4a. Revenue Sharing Fund 81.4 89.6b. General Allocation Fund 203.5 203.6c. Specific Allocation Fund 21.1 21.12. Special Autonomy and Adjustment Fund 16.4 30.2C. BUDGET SURPLUS/DEFICIT (A-B) (98.0) (133.7)%Deficit of GDP) (1.6) (2.1)D. FINANCING (I+II) 98.0 133.7I. DOMESTIC FINANCING 107.9 133.9II. FOREIGN FINANCING (net) (9.9) (0.2)Source: Ministry of Finance104THE INDONESIANBUDGET OVERVIEW 2010

BABCHAPTER3SISTEM PENGANGGARANTHE BUDGET SYSTEMReformasi penganggaran yang mulaidilaksanakan pada tahun 2005, telah diamanatkanoleh Undang-undang (UU) No. 17 Tahun 2003 tentangKeuangan Negara. Semangat reformasi tersebutditandai dengan penerapan sistem penganggaranbaru yang harus dilakukan oleh Pemerintah (baikPemerintah Pusat dalam hal ini Kementerian Negara/Lembaga (K/L) dan Pemerintah Daerah).Penerapan sistem penganggaran barutersebut dimaksudkan untuk memperbaiki prosespenganggaran di sektor publik. Perbaikan tersebutmengharuskan Pemerintah untuk fokus kepadakinerja yang akan dicapai beserta anggaran yangdialokasikan pada program/kegiatan yang akandilaksanakan. Selanjutnya Dewan Perwakilan Rakyatatau Dewan Perwakilan Rakyat Daerah (DPR/DPRD)sebagai representasi rakyat/publik akan membahasdan menetapkan manfaat/hasil yang diperoleh ataspelaksananaan program/kegiatan yang dilakukanbeserta anggarannya (yang diperoleh dari pajak)sebagai kontrak kinerja Pemerintah.Landasan hukum yang digunakan dalamBudget reforms, which began in 2005, havebeen mandated by Law No. 17 of 2003 regardingState Finance. The spirit of reform was initiated withthe implementation of the new budgeting system,which should be carried out by the Government (bothby the Central Government, in this case the Ministries/Agencies (K/L) and Regional Governments).The implementation of the new budgetisystem is aimed at improving the budgeting processin the public sector. The improvement requires theGovernment to focus on the performance to beachieved and the budget allocated for programs/activities that are to be implemented. Subsequently,the House of Representatives or Regional LegislativeCouncils (DPR/DPRD) as the public representatives willdiscuss and determine the benefits/outcomes gainedfrom the program/activity implementation, as well asthe budget (acquired from tax) as the Government’sperformance contract.The legal bases for the formulation of TheTHE INDONESIANBUDGET OVERVIEW 2010107

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMpenyusunan Anggaran Pendapatan dan BelanjaNegara (APBN) yang merupakan produk utama sistemanggaran (negara) adalah:1. Undang-Undang Dasar 1945 besertaAmandemennya;2. Undang-Undang Nomor 17 tahun 2003 tentangKeuangan Negara;3. Undang-Undang Nomor 1 Tahun 2004 tentangPerbendaharaan Negara;4. Undang-Undang No.15 tahun 2004 tentangPemeriksaan Pengelolaan dan Tanggung JawabKeuangan Negara;5. Undang-Undang No.32 Tahun 2004 tentangPemerintahan Daerah;6. Undang-Undang No.33 Tahun 2004 tentangPerimbangan Keuangan Pemerintah Pusat danPemerintah Daerah;7. Peraturan Pemerintah No. 20 tahun 2004 tentangRencana Kerja Pemerintah;8. Peraturan Pemerintah No.21 tahun 2004 tentangPenyusunan Rencana Kerja dan AnggaranKementerian Negara/Lembaga.Penerapan sistem penganggaran barutersebut sejalan dengan waktu pelaksanaan APBN(biasa disebut sebagai tahun anggaran). Semulatahun anggaran dimulai pada tanggal 1 April sampaidengan 31 Maret tahun berikutnya, menjadi tanggal1 Januari sampai dengan 31 Desember. Perubahantersebut menyesuaikan dengan praktek internasionalsehingga APBN kita dapat dibandingkan dengannegara-negara lainnya.Tulisan dan uraian berikut ini memfokuskanIndonesian Budget as the main product of the budgetsystem are:1. The 1945 Constitution of the Republic ofIndonesia and its Amendments;2. Law No. 17 of 2003 regarding State Finance;3. Law No. 1 of 2004 regarding State Treasury;4. Law No. 15 of 2004 regarding the Auditing ofState Finance Management and Accountability;5. Law No. 32 of 2004 regarding RegionalGovernments;6. Law No. 33 of 2004 regarding Central andRegional Governments Financial Balance;7. Government Regulation No. 20 of 2004 regardingGovernment Work Plans;8. Government Regulation No. 21 of 2004 regardingthe Formulation of Work Plan and Budget ofMinistries/Agencies.The implementation of the new budgetingsystem is in line with the term of the Budgetimplementation (usually called a fiscal year). The fiscalyear initially ran from 1 April until 31 March of the nextyear; it now runs from 1 January until 31 December.This change is meant to adjust to international practice,so that Indoesian Budget can be compared to those ofother countries.The following paper and description will108THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMpada penerapan dan pengembangan sistempenganggaran pada Pemerintah Pusat. Mengapa?Meskipun sistem penganggaran dan prinsip-prinsipyang digunakan sama antara Pemerintah Pusatdengan Pemerintah Daerah, tetapi penerapan sistempenganggaran Pemerintah Daerah pada tataranoperasional agak sedikit berbeda 1 .focus on the implementation and development ofthe budget system in Central Government. Why?Although the budget system and the principles usedby the Central and Regional Governments are thesame, at the operational level, the implementationof budget systems by Regional Governments issomewhat different 1 .Pendekatan Penyusunan AnggaranGambaran mengenai sistem penganggaranbaru sebagaimana uraian sebelumnya yangmengharuskan Pemerintah untuk fokus kepadakinerja yang akan dicapai beserta anggaran yangdialokasikan pada program/kegiatan dilaksanakanmelalui penyusunan dokumen penganggaran.Dokumen tersebut lebih dikenal dengan namaRencana Kerja dan Anggaran Kementerian Negara/Lembaga (RKA-KL) yang berisikan informasi kebijakanbeserta dampak alokasi anggarannya bagi masyarakat.Informasi yang dinyatakan dalam RKA-KL meliputi:a. Penjabaran kebijakan K/L dalam rangkapencapaian hasil yang terukur sesuai misinyadalam bentuk program;b. Keluaran kegiatan tahunan yang akanApproaches in Budget FormulationThe new budget system as previouslydescribed requires the Government to focus on theperformances to be achieved, as well as the budgetallocated for programs/activities that are implementedthrough the formulation of budget documents. Thedocument commonly known as Work Plan andBudget of Ministries/Agencies (RKA-KL) containsinformation on policy and the budget allocationimpact for the society. The information set forth in theRKA-KL includes:a. An explanation of K/L policy in regard to theachievement of measurable outcomes inaccordance with their respecitve missions in theform of programs;b. Annual activities to be implemented as a part1. Dasar hukum perencanaan penganggaran berupa UU No.17tahun 2003 digunakan sebagai pedoman bagi pengelolaankeuangan Negara baik Pemerintah Pusat maupun PemerintahDaerah. Pada tataran operasional Pemerintah Pusat (dalamhal ini K/L) menggunakan pedoman Peraturan MenteriKeuangan tentang Penyusunan dan Penelaahan RKA-KL.Sedangkan Pemerintah Daerah berpedoman pada PeraturanMenteri Dalam Negeri.1 The legal basis of budgeting planning, which is Law No.17 of 2003, is used as guideline in the state financialmanagement, both by central and regional governments.In operational terms, the Central Government (in this caseK/L) uses the guidelines of the Regulation of the Ministerof Finance regarding RKA-KL Formulation and Review, whilethe Regional Government is guided by a Regulation of theMinister of Home Affairs.THE INDONESIANBUDGET OVERVIEW 2010109

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMdilaksanakan sebagai bagian pencapaian sasaranterukur program;c. Sumber daya yang dibutuhkan untuk melaksakankegiatan.Penyusunan dokumen RKA-KL tersebutmenggunakan pendekatan penganggaran terpadu,penganggaran dalam Kerangka Pengeluaran JangkaMenengah (KPJM) dan Penganggaran Berbasis Kinerja(PBK).Penganggaran TerpaduPenganggaran terpadu adalah penyusunanrencana keuangan tahunan yang dilakukansecara terintegrasi untuk seluruh jenis belanjaguna melaksanakan kegiatan pemerintahan yangdidasarkan pada prinsip pencapaian efisiensi alokasidana.Penerapan anggaran terpadu dilakukandengan mengintegrasikan anggaran rutin dananggaran pembangunan sebagai tahapan awal yangmerupakan bagian dari upaya jangka panjang untukmembawa penganggaran menjadi lebih berorientasikepada kinerja. Aspek keterpaduan juga terkait eratdengan perencanaan program/kegiatan sebagaimanatertuang dalam Rencana Kerja Pemerintah (RKP).Berdasarkan hal tersebut dapat disimpulkanbahwa pendekatan penganggaran terpadu merupakanprasyarat penerapan penganggaran berbasis kinerja.Oleh karena itu pada saat penyusunan rencana kerja,K/L harus memperhatikan:1. Keterpaduan pengelola kegiatan;2. Keterpaduan jenis belanja dalam satu kegiatan;of the achievement of program measuredobjectives;c. Resources needed to implement the activity.The formulation of the RKA-KL documentuses a unified budgeting approach, Medium-TermExpenditure Framework (MTEF) budgeting, andPerformance-Based Budgeting (PBB).Unified BudgetingUnified budgeting is the formulation of anannual financial plan that is carried out in integratedmanner for all types of expenditures, in order toimplement government activities that are based onthe principle of in found allocation efficiency.Unified budgeting is carried out by integratingthe routine and development budgets during theinitial stage, which is a part of the long-term effortto make the budget more performance-oriented. Theintegration aspect is also closely related to program/activity planning, as set forth in the Government WorkPlan (RKP).Based on this, it can be concluded that theunified budgeting approach is the prerequisite forthe application of performance-based budgeting.Therefore, in the formulation of work plans, K/Ls mustconsider:1. Integrated Management of activities;2. Integration of types of expenditure under one110THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEM3. Keterpaduan antar program/ kegiatan sesuaifungsi dari suatu K/L;4. Keterpaduan program / kegiatan antar K/L;5. Keterpaduan program/kegiatan baik antarpemerintah daerah maupun pemerintah pusat.Penerapan pendekatan penganggaranterpadu dalam penyusunan anggaran (RKA-KL)hendak mewujudkan keterpaduan program/kegiatan,jenis belanja, dan pengelola anggaran. Tujuannyaagar terwujud efisiensi anggaran, karena tidak adaduplikasi pendanaan pada program/kegiatan danduplikasi kepentingan antara pengelola anggaransebagaimana terjadi pada masa sebelum tahunanggaran 2005. Perbedaan wujud penerapan antarapenganggaran terpisah (dual budgeting) denganpenganggaran terpadu (unified budget) sebagaimanaDiagram 1.single activity;3. Integration of programs/activities in line with thefunction of a K/L;4. Integration of programs/activities between K/Ls;5. Integration of programs/activities either betweenregional governments or between regionalgovernments and the central government.The application of the unified budgetingapproach in the budget formulation (RKA-KL) is meantto result in the integration of programs/activities,type of expenditures, and budget management.The purpose is to realize budget efficiency, as therewill be no funding duplication in programs/activitiesor duplication of interest among budget managers,as was the case in the period before the 2005 fiscalyear. The differences between the implementation ofdual budgeting and unified budgeting are shown inDiagram 1.Diagram 1. Differences between Dual Budget and Unified BudgetDUAL BUDGETUNIFIED BUDGET1Head of Office (Routine Budget)1Head of Office / KPAActivity SectoralApproachActivityProgram- Basic Activity- SupportingActivityHead of Project (DevelopmentBudget)ProgramInstitutionalFunctionalApproachProgramActivity- Basic ActivitySalary PaymentOffice Operational &MaintenanceActivityNational PrioritySupportingProject – National Priority2MAK Routine Budget- PersonnelExpenditure- Goods Expenditure- Other Expenditure- Travel Expenditure2MAK : there is no utilizationoverlapping between one MAK andthe other.MAK Development BudgetCapital ExpenditureTHE INDONESIANBUDGET OVERVIEW 2010111

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMPenganggaran dalam Kerangka Pengeluaran JangkaMenengah (KPJM)Kerangka pengeluaran jangka menengahadalah pendekatan penganggaran berdasarkankebijakan, dengan pengambilan keputusan terhadapkebijakan tersebut dilakukan dalam perspektif lebihdari satu tahun anggaran, dengan mempertimbangkanimplikasi biaya keputusan yang bersangkutan padatahun berikutnya yang dituangkan dalam prakiraanmaju.Pengertian KPJM tersebut di atasmenunjukkan bahwa ada 2 (dua) hal pokok terkaitdengan penerapannya: kredibiltas kebijakan yangtinggi; dan kebijakan fiskal yang handal. Kredibiltaskebijakan yang tinggi dapat tercapai apabila K/Lmempunyai fleksibilitas dalam penentuan kebijakandan prioritasnya. Pada saat yang bersamaan K/L mempunyai informasi mengenai sumber dayayang tersedia. Informasi atas ketersediaan sumberdaya tersebut dimaksudkan untuk mengurangiketidakpastian penyediaan dana di masa yang akandatang, serta untuk membiayai berbagai kebijakanbaru dengan memperhitungkan implikasi kebijakanbaru terhadap kesinambungan fiskal. Dengandemikian K/L dapat memusatkan perhatian padakebijakan yang dapat dibiayai, dan pada akhirnyadisiplin fiskal terjaga. Gambaran ideal penerapanKPJM dimaksud sebagaimana Diagram 2.Dengan kata lain bahwa tujuan penerapanKPJM dalam penyusunan anggaran adalah:1. Meningkatkan keseimbangan makroekonomidengan mengembangkan kerangka ketersediaanMedium-Term Expenditure Framework (MTEF)The Medium-term expenditure framework isa policy-based budgeting approach where the policydecision are made within the perspective of more thanone fiscal year, by considering the cost implication ofthe decision in the following years as set forth in theforward estimates.The above definition of MTEF shows that thereare 2 (two) main issues related to its implementation:high policy credibility; and reliable fiscal policy. Highpolicy credibility can be achieved if a K/L has flexibilityin determining its policy and priorities and the sametime, information regarding available resources.Information on the resource availability is meant toreduce uncertainty in terms of the provision of fundsin the future, and to finance various new policiesby taking into account the implication of the newpolicies on fiscal sustainability. Hence, a K/L can focuson policies that can be financed, and in the end fiscaldiscipline can be maintained. The ideal illustration ofthe implementation of MTEF is shown in Diagram 2.In other words, the purposes of applyingMTEF to budget formulation are:1. To improve fiscal discipline and sustainabilityby developing a consistent and realistic fund112THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMdana yang konsisten dan realistis;2. Memperbaiki alokasi pendanaan sesuai denganprioritas yang hendak dicapai;availability framework;2. To improve allocation of funds in line with thepriorities to be achieved;3. 1. Meningkatkan To enhance the kepastian macroeconomic akan alokasi balance atas by developing 3. To enhance a consistent the certainty and realistic of allocations for multiyearkebutuhan yang bersifat multiyears;needs;fund availability framework;4. Memberi hard budget constraint untuk belanja. 4. To provide hard budget constrains for2. To improve fund allocation in line with the priorities to expenditures. be achieved;3. To enhance the certainty of allocations for multiyear needs;Diagram 2. Kerangka Ideal Penerapan KPJMDiagram 2. Ideal Framework of MTEF4. To provide hard budget constrains for expenditures. ImplementationDiagram 2. Ideal Framework of MTEF Implementation20yearsLong Term Development Plan1)toVisi NationalNasional Vision5years t1tyearsRPJM 2)Renstra KL3)1)KPJM3)5)RKP RKA -KL2)RK -KL4)(APBN)1)Program 1) Kegiatn Activity 5)Output 5)Outcomeachieve1)Vision ofThe Presiden President“Performance-based budget”1) : Translated 2) : Summarized 3) : Indication of Founding4) : Certainty of Funding5) : Obtain6) : Forward ProjectionBelow is a description of the successful application of MTEF `in 2 (two)countriesBerikutin supportingini diuraikanfiscalkeberhasilandiscipline,penerapanwhich in turn supportsBelowfiscalissustainability.a description of the successfulKPJM After di the 2 (dua) application negara of dalam MTEF mendukung in its budgeting disiplin process, application Sweden underwent of MTEF significant `in 2 (two) countries infiskal changes yang in pada terms gilirannya of expenditure mendukung budget deficit. adanya Initially supporting the deficit fiscal was discipline, 10.8% of which the in turn supportskesinambungan Gross Domestic fiskal Product (fiscal in sustainability). 1994; it then became Defisit a surplus fiscal sustainability. of 4.8% 2001. After British the application of MTEF ingovernment investment underwent a significant increase from 20 billion pounds in1997 to 31 billion pounds in 2003 after the application of MTEF 2 .Performance-Based Budgeting (PBB)THE INDONESIANBUDGET OVERVIEW 2010113

SISTEM PENGANGGARAN | THE BUDGETING SYSTEManggaran belanja negara Swedia setelah penerapanKPJM dalam proses penganggarannya mengalamiperubahan yang mendasar (significant), semula defisit10,8 % dari Product Domestic Bruto pada tahun 1994,menjadi surplus 4,8 % pada tahun 2001. Investasipemerintah Inggris mengalami peningkatan secarasignificant dari 20 miliar pounds pada tahun 1997,menjadi 31 miliar pounds pada tahun 2003 setelahpenerapan KPJM 2 .the budget process, Sweden underwent significantchanges in terms of expenditure budget deficit.Initially in 1994 the deficit was 10.8% of the GrossDomestic Product in 2001; it then became a surplus of4.8%. In Britain government investment underwenta significant increase from 20 billion pounds in 1997to 31 billion pounds in 2003 after the application ofMTEF 2 .Penganggaran Berbasis Kinerja(PBK)Penganggaran berbasis kinerja merupakankonsep penyusunan anggaran yang memperhatikanketerkaitan antara pendanaan dengan keluarandan hasil yang diharapkan, termasuk efisiensi dalampencapaian hasil dan keluaran tersebut.Penyusunan anggaran berbasis kinerjamemerlukan adanya indikator kinerja, standar biayadan evaluasi kinerja dari setiap program dan jeniskegiatan. Indikator kinerja merupakan uraian ringkasyang menggambarkan suatu kinerja yang akan diukurterhadap pelaksanaan suatu program/kegiatan.Standar biaya merupakan harga per satuan keluaranatau kegiatan yang digunakan sebagai alat ukurefisiensi. Sedangkan evaluasi kinerja merupakan alatukur untuk melihat apakah suatu strategi, program/kegiatan yang direncanakan berhasil/gagal dalammencapai tujuan yang telah ditentukan.Performance-Based Budgeting(PBB)Performance-based budgeting is a budgetformulation concept that considers the linkagebetween funding and the expected outputs andoutcomes, including efficiency in the achievement ofoutcomes and outputs.The formulation of a performance-basedbudget requires performance indicators, cost standardsand a performance evaluation of every program and \activity. A performance indicator is a brief descriptionillustrating a performance to be measured in theimplementation of a program/activity. A cost standardis the price per output unit that is used as a toolto measure efficiency. Meanwhile, performanceevaluation is a measuring device to see whether or nota planned strategy or program/activity has succeeded/failed in achieving the stated goals.2 Buku Reformasi Sistem Penganggaran : Konsep danImplementasi 2005 – 2007 (2006) , Direktorat JenderalAnggaran, keterangan catatan kaki no. 19 dan 20, halaman45.2 Reformasi Sistem Penganggaran: Konsep dan Implementasi2005 – 2007 (2006) , Directorate General of Budgeting,footnotes No. 19 and 20, page 45.114THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMPenetapan suatu indikator kinerja harus jelas(clear), sejalan dengan pencapaian tujuan organisasi,tersedia biayanya, mempunyai dasar yang cukup atauargumentasi untuk ditetapkan (adequate), dan dapatdimonitor keberhasilannya. Penyusunan anggaranyang mengacu kepada indikator kinerja dicerminkandalam satuan keluaran yang terukur. Pendekatan inimenekankan bahwa program dan kegiatan K/L harusdiarahkan untuk mencapai hasil dan keluaran yangtelah ditetapkan sesuai dengan RKP.Perumusan dan penetapan indikator kinerjamerupakan suatu hal yang penting sebagai bagiandari informasi kinerja yang disampaikan Pemerintahkepada DPR/DPRD. DPR/DPRD sebagai representasirakyat dapat mencermati apakah uang yang berasaldari publik telah digunakan oleh Pemerintah secaraefektif dan efisien untuk kepentingan publik.Capaian suatu indikator kinerja yang telahditetapkan perlu dievaluasi realisasinya. Evaluasikinerja disamping sebagai alat (tools) untuk melihatkeberhasilan program/kegiatan, juga dimaksudkansebagai sumber informasi untuk memperbaikiperumusan indikator kinerja dan target pada masayang akan datang.Dalam rangka efisiensi belanja, penerapanpenganggaran perlu menentukan metodeperhitungan biaya untuk masing-masing unit keluarandan memperhitungkan biaya bersama (commoncost) 3 . Hasilnya merupakan standar biaya yangThe determination of a performanceindicator must be clear, in line with the achievementof organizational goals, funds must be availableas well as an adequate basis or foundation, and itssuccess can be monitored. Budget formulation thatrefers to a performance indicator is reflected in ameasurable output unit. This approach emphasizesthat K/L programs and activities must be directedtowards achieving the stated output and outcome inaccordance with the RKP.The formulation and determination ofperformance indicators is important as a part ofthe performance information presented by theGovernment to the DPR/DPRD. The DPR/DPRD aspublic representatives can examine whether the publicfunds have been effectively and efficiently utilized bythe Government in the interest of the public.The realization of a performance indicatormust be evaluated. In addition to being a tool toassess the success of a program/activity, performanceevaluation is also meant as a source of informationto improve the formulation of performance indicatorsand targets in the future.With the respect to expenditure efficiency,budgeting also needs to determine the method of costcalculation for every output unit and to take commoncosts 3 into account. The result of this is a cost standardthat is used to estimate the budget allocation needed3 suatu biaya yang diakibatkan oleh pemanfaatan fasilitas secarabersama untuk menghasilkan beberapa keluaran3 A cost resulting from the joint utilization of a facility to produce severaloutputsTHE INDONESIANBUDGET OVERVIEW 2010115

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMdigunakan untuk memperkirakan alokasi anggaranyang diperlukan oleh suatu program/kegiatan.Wujud penerapan penganggaran berbasiskinerja dilakukan melalui langkah atau kondisi:1. Mengutamakan upaya pencapaian hasil kerja(output) dan dampak (outcome);2. Adanya sasaran tertentu yang hendak dicapai;3. Adanya keterkaitan output kegiatan dan sasaranprogram (cascade); dan4. Adanya kepastian penanggung jawab keberhasilansuatu program.Gambaran ideal penerapan PBK dalam penganggaranterlihat adanya keterkaitan yang erat antara targetkinerja (terwujud dalam bentuk indikator kinerja,outcome, dan output) dengan alokasi anggarannya,serta penanggung jawab program/kegiatan,sebagaimana Diagram 3.Klasifikasi AnggaranPenyusunan anggaran yang dilakukan oleh K/L dalam dokumen RKA-KL disamping menggunakanpendekatan penganggaran sebagaimana uraiantersebut di atas, juga menggunakan klasifikasianggaran. Klasifikasi anggaran yang digunakanadalah klasifikasi menurut fungsi, organisasi, dan jenisbelanja.by a program/activity.The implementation of performance-basedbudgeting is carried out through the following stepsor conditions:1. Prioritizing the achievement of outputs andoutcomes2. Having certain objective to be achieved;3. Having a linkage between activity output andprogram objective (cascade); and4. Having clearlines of accountability in terms ofpersons in charge for the success of a program.The ideal illustration of appliying PBB to the budgetprocess is seen through the existence of a closelinkage between target performance (in the formof performance indicators, outcome and output)the budget allocation, and person in charge of theprogram/activity, as shown in Diagram 3.Budget ClassificationIn addition to using the budgeting approachesas described above, the budget formulation carriedout by a K/L in the RKA-KL document also usesbudget classifications. The budget classifications are:classification by function, by organization and by typeof expenditure.Klasifikasi Menurut OrganisasiKlasifikasi organisasi merupakanpengelompokan alokasi anggaran belanja sesuaiClassification by OrganizationClassification by organization is classificationof expenditure budget allocations in line with the116THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMDiagram 3. Performance and BudgetPBB : Performance and Budget LinkNATIONAL LEVELPERFORMANCE TARGETMINISTRIES/AGENCIESPROGRAMPRIORITIESTOTAL RpNATIONAL PERFORMANCEINDICATORECHELON IPERFORMANCEINDICATORPRIORITIES FOCUSPRIORITIESACTIVITIESPERFORMANCE TARGETTOTAL RpNATIONALPERFORMANCE INCATORPRIORITIESACTIVITIESECHELON II /WORK UNITACTIVITIES BASED ONTASK AND FINCTIONTOTAL Rp· Function and Sub Function;· Priorities on Non-priorities.OUTPUT ANDVOLUME OUTPUTTOTAL RpPERFORMANCEINDICATOROUTPUT ANDVOLUME OUTPUTTOTAL RpPERFORMANCEINDICATORdengan struktur organisasi Kementerian Negara/Lembaga (K/L). Tentunya, tingkatan organisasi iniadalah K/L yang dibentuk untuk melaksanakan tugastertentu berdasarkan UUD 1945 dan peraturanperundangan yang berlaku. Suatu K/L bisa terdiri dariunit-unit organisasi (Unit Eselon I) yang merupakanbagian dari suatu K/L. Unit organisasi ini didukungoleh satuan kerja (Satker) yang bertanggungjawabmelaksanakan kegiatan dari program unit eselonI atau kebijakan Pemerintah dan berfungsi sebagaiKuasa Pengguna Anggaran.Klasifikasi anggaran belanja berdasarkanorganisasi menurut K/L disebut Bagian Anggaran (BA)yang dapat dibagi dalam 2 (dua) kelompok. Pertama,Bagian Anggaran K/L yang selanjutnya disebut BA-KLadalah kelompok alokasi anggaran yang dikuasakanorganizational structure of Ministries/Agencies (K/Ls).The organizational level is the K/L that is establishedto undertake certain duties based on the 1945Constitution and applicable laws and regulations. AK/L may consist of organizational units (Echelon I Units).Such an organizational unit is supported by work unitsthat are responsible for undertaking activities from theEchelon I unit’s program or Government policy, andwhich function as Authorized Budget Users (KuasaPengguna Anggaran).The classification of budget expendituresby organization is called a Budget Account (BagianAnggaran – BA) that can be divided into 2 (two)groups. First is the K/L Budget Portion, hereinafterreferred to as BA-KL, which is a group of budgetallocations that are authorized to the Minister/Head ofTHE INDONESIANBUDGET OVERVIEW 2010117

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMkepada Menteri/Pimpinan Lembaga selaku PenggunaAnggaran. Kedua, Bagian Anggaran BendaharaUmum Negara, yang selanjutnya disebut BA-BUNadalah kelompok alokasi anggaran yang dikelola olehMenteri Keuangan selaku Pengelola Fiskal.an Agency as the Budget User. Second is the GeneralTreasurer Budget Portion, hereinafter referred to asBA-BUN, which is a group of budget allocations thatare managed by the Minister of Finance as the FiscalAdministrator.Sedangkan yang dimaksud dengan unitorganisasi pada K/L sebagaimana uraian tersebut diatas adalah Unit Eselon I yang bertanggung jawabatas pencapaian sasaran program/hasil (outcome) danpengkoordinasian atas pelaksanaan kegiatan olehsatuan kerja.K/L organizational unit as described aboveis an Echelon I Unit responsible for the achievementof program objectives/outcomes and for coordinatingactivity implementation done by work units.Klasifikasi Menurut FungsiKlasifikasi anggaran menurut fungsi merincianggaran belanja menurut fungsi dan sub fungsisebagai berikut:1. FungsiFungsi adalah perwujudan tugas kepemerintahandi bidang tertentu yang dilaksanakan dalamrangka mencapai tujuan pembangunan nasional.Klasifikasi fungsi yang digunakan dalam APBNdibagi dalam 11 (sebelas) fungsi.2. SubfungsiSub fungsi merupakan penjabaran lebih lanjutdari fungsi dan terinci ke dalam 79 (tujuh puluhsembilan) sub fungsi.Penerapan klasifikasi menurut fungsitersebut dikaitkan dengan program-program yangdilaksanakan oleh K/L sesuai dengan tugas pokoknya.Suatu program mendukung salah satu fungsi/subfungsi dan program dimaksud dapat dilaksanakanClassification by FunctionBudget classification by function detailsbudget expenditures by function and sub-function asfollows:1. FunctionFunction is a materialization of governmentalduties in certain fields that are carried out inorder to achieve national development goals.Classification by function in The IndonesianBudget is divided into 11 (eleven) functions.2. Sub-functionSub-function is a further detailing of function andis divided into 79 (seventy nine) sub-functions.The application of classification by function islinked to a programs that will be implemented by K/Lsin line with their main duties. A program supports oneof the functions/sub-functions and such program canbe implemented concurrently by several K/Ls.118THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMsekaligus oleh beberapa K/L.Program adalah penjabaran kebijakan K/Ldi bidang tertentu yang dilaksanakan dalam bentukupaya yang berisi satu atau beberapa kegiatan denganmenggunakan sumber daya yang disediakan untukmecapai hasil yang terukur sesuai dengan misinyayang dilaksanakan instansi atau masyarakat dalamkoordinasi K/L yang bersangkutan. Dengan demikian,rumusan program harus secara jelas menunjukkanketerkaitan dengan kebijakan yang mendasarinya,memiliki sasaran kinerja yang jelas dan terukur untukmendukung upaya pencapaian tujuan kebijakan yangbersangkutan. Suatu program dijabarkan lebih lanjutdalam bentuk kegiatan.Kegiatan adalah bagian dari program yangdilaksanakan oleh satu atau beberapa satuan kerjasebagai bagaian dari pencapaian sasaran terukur padasuatu program yang terdiri dari sekumpulan tindakanpengerahan sumber daya baik yang berupa personil(sumber daya manusia), barang, modal termasukperalatan dan teknologi, dana, atau kombinasi daribeberapa atau semua jenis sumber daya tersebutsebagai masukan (input) untuk menghasilkan keluaran(output) dalam bentuk barang/jasa.A Program is a classification of K/L policy incertain fields that is implemented in the form of oneor several activities, by using the available resources toachieve measurable outcomes in line with its mission,and which is carried out by an institution or societyin coordination with the concerned K/L. Therefore,a program description must clearly show the linkagewith the underlying policy, and must have clearand measurable performance objectives in order tosupport the achievement of policy goals. A programcan be further detailed in the form of activities.An Activity is a part of a program that iscarried out by one or several work units as part ofthe achievement of the measurable objectives ofa program, which consists of a number of resourcedeployment actions, whether in terms of personnel(human resource), goods, capital including equipmentand technology, funds, or a combination of some orall types of resources as input to produce output in theform of goods/services.Klasifikasi Ekonomi (Jenis Belanja)Klasifikasi ekonomi atau jenis belanjadigunakan dalam dokumen penganggaran baik dalamproses penyusunan anggaran, pelaksanan anggaran,dan pertangungjawaban/pelaporan anggaran.Namun penggunaan jenis belanja dalam dokumentersebut mempunyai tujuan berbeda. Dalam kaitanEconomic Classification (Type of Expenditure)Economic classification or type of expenditureis used in budgeting documents, whether in budgetformulation, budget implementation or in budgetreporting/accountability. However, the use of typeof expenditure in those documents has differentpurposes. In relation to the budget formulationTHE INDONESIANBUDGET OVERVIEW 2010119

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMproses penyusunan anggaran tujuan penggunaanjenis belanja ini dimaksudkan untuk mengetahuipendistribusian alokasi anggaran kedalam jenis–jenisbelanja.Dalam penyusunan anggaran (RKA-KL)penggunaan jenis belanja mengacu pada PeraturanMenteri Keuangan (PMK) mengenai Bagan AkunStandar (BAS) dengan penjelasan teknis pada BuletinTeknis Komite Standar Akuntansi Pemerintah (KSAP).Jenis-jenis belanja yang digunakan dalampenyusunan RKA-KL adalah berikut: Belanja Pegawai,Belanja Barang, Belanja Modal, Bunga Utang, Subsidi,Bantuan sosial, Hibah, dan Belanja lain-lain.Proses PenganggaranPenyusunanProses penyusunan APBN, sebagaimanaterlihat dalam diagram 1, adalah sebagai berikut:1. Menteri Perencanaan dan Menteri Keuanganmenetapkan Surat Edaran Bersama (SEB)tentang Pagu Indikatif, yang merupakan ancarancarpagu anggaran K/L untuk setiap programsebagai acuan dalam penyusunan rencana kerjaK/L. Berdasarkan prioritas pembangunan danpagu indikatif, Kementerian Negara/Lembagamenyusun rencana kerja untuk tahun anggaranberikutnya.2. Berdasarkan hasil pembahasan antara Pemerintahdengan DPR terhadap pokok-pokok kebijakanfiskal, kerangka ekonomi makro, dan RKPprocess, the purpose of using type of expenditureis to find out the distribution of budget allocationsaccording to types of expenditure.In budget formulation (RKA-KL), the use oftype of expenditure refers to the Regulation of theMinister of Finance regarding the Chart of Accounts(Bagan Akun Standar/BAS) with technical explanationin the Technical Bulletin of the Government AccountingStandard Committee (Komite Standar AkuntansiPemerintah - KSAP).Types of expenditure used in the RKA-KLformulation are as follows: Personnel Expenditures,Goods Expenditures, Capital Expenditures, LoanInterest, Subsidies, Social Assistance, Grants, andOther Expenditures.Budgeting ProcessFormulationThe budgeting process, as shown in Figure 1,is explained as follows:1. The Minister of Planning and the Minister ofFinance will issue a Joint Circular regardingIndicative Ceilings, which is an estimation of K/Lbudget ceilings for each program, as a referencein the formulation of K/L work plans. Based onthe national priorities and the indicative ceilings,Ministries/Agencies will set the work plans for thefollowing fiscal year.2. Based on the result of discussions between theGovernment and the House of Representativesregarding fiscal policy principles, macro economy120THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMMenteri Keuangan menetapkan Surat Edaran (SE)pagu sementara yang berisikan pagu anggarantiap program untuk masing-masing kementeriannegara/lembaga.and RKP, the Ministry of Finance will establish aCircular of Temporary Ceilings containing budgetceilings for every program for each respectiveministry/agency.Diagram 1. Proses Penyusunan APBNDiagram 1. Process of Budget FormulationFIGURE OF FORMULATION PROCESS FOR WORK PLAN AND BUDGETS OF LINE MINISTRIES/ AGENCIESHOUSE OFREPRESEN-TATIVESCABINET/PRESIDENTJANUARY – APRILDiscussion onFiscal PolicyPrinciples &GovernmentWork Plan(RKP)GeneralPolicy andBudgetPriorityMAY-AUGUST(4)Discussion onRKA-KL(7)FINANCIALNOTE AND OFSTATE BUDGETDRAFT ANDATTACHMENT(8) (9)DISCUSSIONONPROPOSEDSEPTEMBER - DECEMBERLAW OFSTATEBUDGET(11)PRESIDENTIALDECREE ON THESTATE BUDGETDETAILPLANNINGMINISTRIESFINANCIALMINISTRIESAS THEPROGRAMPRIORITY ANDINDICATIVECEILING(2)AS THETEMPORARYCEILINGEXAMINATIONTO COMPAREWITH RKP(6)(5)STATE BUDGETDRAFT (RKAKLCOMPILATION)EXAMINATION OFCONSISTENCY WITHBUDGET PRIORITY(10)DRAFT OFPRESIDENTIAL DECREE ONSTATEBUDGETDETAILAPPROVAL(13)LineMinistries/AgenciesLocalGovernmentStrategicPlan ofLineMinistriesKL(1)Work Planof LineMinistries(3)RKA-KL(12)CONCEPT OFBUDGETIMPLEMENTATIONDOCUMENT(14)BUDGETIMPLEMENTATIONDOCUMENT3. Setelah menerima keputusan mengenai pagu 3. After receiving the decision on temporary ceilings3. sementara After receiving melalui SE the Menteri decision Keuangan on temporary through ceilings the Circular through of the the Minister Circular of Finance of in thepada Minister pertengahan of Finance bulan in Juni, mid-June, Kementerian the state ministries/agencies mid-June, the ministries/agencies formulate formulate the RKA- theNegara/Lembaga KL, using the menyusun Government RKA-KL Work dengan Plan as RKA-KL, a guideline using the and Government taking Work the following Plan as aberpedoman approach: pada (a) Medium-Term Rencana Kerja Pemerintah Expenditure Framework; guideline and taking (b) Unified the following Budget; approach: and (a) (c)dan menggunakan pendekatan: (a) Kerangka Medium-Term Expenditure Framework; (b) UnifiedPerformance-based Budgeting.Pengeluaran Jangka Menengah; (b) Penganggaran Budget; and (c) Performance-based Budgeting.Terpadu; The work dan (c) plan Penganggaran will consist Berbasis of Kinerja. the vision, missions, The work plan objectives, will consist policies, of the vision, programs, missions,expected outcomes, activities and planned outputs. Meanwhile, the budget willindicate the cost for each program and activity, which will be specified by type ofexpenditure, forward estimates for the following year, and the sources and targetof state ministry’s/agency’s revenues.THE INDONESIANBUDGET OVERVIEW 20101214. The K/Ls will discuss the RKA-KL together with the related commissions in the

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMDalam rencana kerja diuraikan visi, misi, tujuan,kebijakan, program, hasil yang diharapkan,kegiatan dan keluaran yang direncanakan.Sedangkan di dalam anggaran diuraikan biayauntuk masing-masing program dan kegiatanserta dirinci menurut jenis belanja, prakiraan majuuntuk tahun berikutnya serta sumber dan targetpendapatan K/L yang bersangkutan.4. K/L membahas RKA-KL bersama-sama dengankomisi terkait DPR dan hasilnya disampaikankepada Kementerian Keuangan dan KementerianPerencanaan selambat-lambatnya pada bulanJuli.5. Kementerian Keuangan akan menelaah kesesuaianantara RKA-KL hasil pembahasan bersamaDPR dengan Surat Edaran Menteri Keuangantentang Pagu Sementara, Prakiraan Maju yangtelah disetujui tahun anggaran sebelumnya danstandar biaya yang telah ditetapkan. SedangkanKementerian Perencanaan akan menelaahkesesuaian antara RKA-KL hasil pembahasanbersama DPR dengan RKP.6. Kementerian Keuangan selanjutnya menghimpunRKA-KL yang telah di telaah dan digunakansebagai Lampiran RAPBN.7. Sidang Kabinet membahas Lampiran RAPBNbersama-sama dengan Nota Keuangan danRAPBN. Tahapan ini dilakukan selambatlambatnyapertengahan bulan Agustus.objectives, policies, programs, expected outcomes,activities and planned outputs. Meanwhile, thebudget will indicate the cost for each programand activity, which will be specified by type ofexpenditure, forward estimates for the followingyear, and the sources and target of ministry’s/agency’s revenues.4. The K/Ls will discuss the RKA-KL together withthe related commissions in the DPR, and theresult will be submitted to the Ministry of Financeand the Ministry of Planning by July at the latest.5. The Ministry of Finance will examine whether theRKA-KL, which is the discussion result with theDPR, is in line with the Circular of the Ministryof Finance regarding Temporary Ceilings, theForward Estimates that have been approvedin the previous fiscal year, and the stated coststandards. Meanwhile, the Ministry of Planningwill examine whether the RKA-KL, which is thediscussion result with the DPR, is in line with theRKP.6. The Ministry of Finance will then compile theRKA-KL that has been reviewed and will be usedas Appendix to the Proposed Budget.7. The Cabinet Meeting will discuss the Appendixto the Proposed Budget along with the FinancialNote and the Proposed Budget. This stage will beconducted by mid-August at the latest.8. Pemerintah menyampaikan RUU APBN, Nota8. The Government will submit The Indonesian122THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMKeuangan, dan Lampirannya kepada DPR.Selanjutnya DPR melaklukan pembahasan RAPBNdengan Pemerintah.Budget Bill, Financial Note and the Appendixes tothe DPR. The DPR will then undertake discussionon the Proposed Budget with the Government.9. Hasil pembahasan RAPBN adalah ditetapkannyaUndang-Undang APBN selambat-lambatnyapada akhir bulan Oktober.10. Kementerian Keuangan menyusun rancanganPeraturan Presiden (Perpres) tentang RincianAPBN berdasarkan RKA-KL yang telah disepakatiDPR untuk diajukan kepada Presiden.11. Presiden menetapkan Perpres tentang RincianAPBN selambat-lambatnya akhir bulanNovember.12. K/L menyusun konsep dokumen pelaksanaananggaran (DIPA) berdasarkan Perpres tentangRincian APBN dan disampaikan kepada MenteriKeuangan (c.q. Ditjen Perbendaharaan) selakuBendahara Umum Negara selambat-lambatnyaminggu kedua bulan Desember .13. Menteri Keuangan c.q. Direktur JenderalPerbendaharaan mengesahkan DIPA selambatlambatnyatanggal 31 Desember.14. DIPA yang telah disahkan merupakan dokumenpelaksanaan anggaran yang berlaku efektif mulaitanggal 1 Januari.9. The outcome of the discussion on the ProposedBudget is the enactment of Budget Law by theend of October at the latest.10. The Ministry of Finance formulates the draft ofthe Presidential Regulation regarding the Detailsof The Indonesian Budget, based on the RKA-KL that has been approved by the DPR, to besubmitted to the President.11. The President stipulates the Presidential Regulationregarding the Details of The Indonesian Budgetby the end of November at the latest.12. The K/Ls formulate the concept of the BudgetImplementation Registration Form (DIPA) basedon the Presidential Regulation regarding theDetails of The Indonesian Budget, which issubmitted to the Minister of Finance (c.q. theDirectorate General of Treasury) as the Treasurerby the second week of December at the latest.13. The Minister of Finance c.q. the DirectorateGeneral of Treasury approves the DIPA by the 31 stof December at the latest.14. The DIPA, which has been approved, is the budgetimplementation document that is effectivestarting on January 1 st .Pelaksanaan AnggaranUndang-Undang No. 17 Tahun 2003menetapkan secara tegas kewenangan MenteriBudget ImplementationLaw No. 17 of 2003 explicitly sets forththe authority of the Minister of Finance as theTHE INDONESIANBUDGET OVERVIEW 2010123

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMKeuangan sebagai Chief Financial Officer yangberwenang dan bertanggung jawab atas pengelolaanasset dan kewajiban Negara, sementara Menteri/Pimpinan Lembaga merupakan Chief OperationalOfficer yang berwenang dan bertanggung jawabatas penyelenggaraan pemerintahan sesuai dengantugas dan fungsi masing-masing. Dengan kata lain,ada pemisahan antara pemegang kewenanganadministratif dengan pemegang kewenangankebendaharaan.Kewenangan administratif meliputimelakukan perikatan atau tindakan-tindakanlain yang mengakibatkan terjadinya penerimaandan pengeluaran negara, melakukan pengujiandan pembebanan tagihan yang diajukan kepadakementerian negara/lembaga sehubungan denganrealisasi perikatan tersebut, serta memerintahkanpembayaran atau menagih penerimaan yang timbulsebagai akibat pelaksanaan anggaran.Menteri Keuangan yang juga selakuBendahara Umum Negara dan pejabat lain yangditunjuk sebagai Kuasa Bendahara Umum Negarabukan hanya berwenang dalam hal penerimaan danpengeluaran Negara, namun juga berhak melakukanmonitoring-evaluasi (monev) terhadap penerimaandan pengeluaran tersebut. Hasil laporan monevdigunakan sebagai salah satu bahan pengambilankebijakan pengelolaan keuangan negara.Chief Financial Officer who has the authority and isresponsible for the management of state assets andobligations; while the Minister/Head of Agency isthe Chief Operational Officer who has the authorityand is responsible for government implementation inaccordance with duties and functions. In other words,there is a separation between administrative authorityand treasury-related authority.Administrative authority consists of: makingbinding commitments or other activity that willresult in incurring state revenues or expenditures;conducting evaluations and invoicing of bills submittedto ministries/agencies related to the realization ofthose commitments; and issuing payment orders orcollecting revenues arising as a consequence of thebudget implementation.The Minister of Finance, who also acts as theTreasurer and other officials appointed as Proxies ofthe Treasurer are not only authorized in the matterof state revenue and expenditure, but also have theright to undertake monitoring and evaluation (monev)on the revenue and expenditure. The monev report isused as one of the materials in making the financialmanagement policy.PertanggungjawabanUU No. 17 tahun 2003 menetapkan bahwalaporan pertanggungjawaban pelaksanaan APBNAccountabilityLaw 17 of 2003 states that the budgetimplementation accountability report is submitted in124THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMdisampaikan dalam bentuk laporan keuangan yangterdiri dari laporan realisasi anggaran, neraca, laporanarus kas dan catatan atas laporan keuangan yangdisusun sesuai dengan standar akuntansi pemerintah.Laporan keuangan pemerintah harus memenuhiprinsip-prinsip tepat waktu dan mengikuti standarakuntansi pemerintah.Laporan tersebut akan diperiksa oleh BadanPemeriksa Keuangan dan disampaikan kepada DPRselambat-lambatnya 6 (enam) bulan setelah tahunanggaran yang bersangkutan berakhir. Hal ini diaturdalam UU No. 15/2004, yang menyatakan bahwauntuk mewujudkan pengelolaan keuangan Negarasesuai dengan yang ditentukan dalam UU No. 17/2003serta UU No. 1/2004, perlu dilakukan pemeriksaanoleh satu Badan Pemeriksa Keuangan (BPK) yangbebas dan mandiri sebagaimana telah ditetapkandalam pasal 23 (e) UUD 1945.Laporan hasil pemeriksaan BPK disampaikankepada DPR dan Pemerintah. Dalam hal laporanhasil pemeriksaan keuangan, hasil pemeriksaanakan digunakan oleh Pemerintah untuk melakukankoreksi dan penyesuaian yang diperlukan. Pemerintahdiberi kesempatan untuk menanggapi temuan dankesimpulan yang dikemukakan dalam laporan. Apabilapemeriksa menemukan unsur pidana, Undang-Undang No. 15/2004 mewajibkan BPK melaporkankepada instansi berwenang sesuai dengan peraturanperundang-undangan.Dalam rangka transparansi dan peningkatanpartisipasi publik, Undang-Undang menetapkanbahwa setiap laporan hasil pemeriksaan yang sudahthe form of a financial report consisting of the budgetrealization report, balance sheet, cash flow report,and notes on the financial report, that are formulatedin accordance with the government accountingstandard. The Government financial report mustmeet the principle of timeliness and must follow thegovernment accounting standard.This report will be audited by the IndonesianAudit Board (BPK) and is presented to the DPR within6 (six) months at the latest, after the end of theconcerned fiscal year. This is regulated in Law No. 15of 2004, which states that in order to realize statefinancial management in accordance with what isstipulated in Law No. 17 of 2003 and Law No. 1 of2004, an audit must be undertaken by an independentand autonomous Indonesian Audit Board (BPK), as setforth in Article 23(e) of the 1945 Constitution.The BPK audit report is submitted to theDPR and the Government. In regard to the report onfinancial audit, the result of the audit will be used bythe government to make any necessary corrections andadjustments. The government is given an opportunityto respond to the findings and conclusion set forth inthe report. In the case that the auditor finds any illegalissues, Law No. 15 of 2004 obligates the BPK to reportit to the authorities in accordance with the laws andregulations.In regard to transparency and enhancementof public participation, the Law stipulates that everyaudit report submitted to the legislative is declaredTHE INDONESIANBUDGET OVERVIEW 2010125

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMdisampaikan kepada lembaga perwakilan, dinyatakanterbuka untuk umum.open to the public.Penerapan dan Pengembangan SistemPenganggaran Tahun 2010Sejalan dengan reformasi Perencanaan danPenganggaran, memasuki TA 2010 telah dilakukanbeberapa penambahan meliputi :1. Penerapan Penganggaran Terpadua. Tugas Dekonsentrasi dan Tugas PembantuanPenyusunan RKA-KL berkenaan dengantugas dekonsentrasi dan tugas pembantuanmengacu pada Peraturan Menteri KeuanganNo.156/PMK.07/2008 tentang PedomanPengelolaan Dana Dekonsentrasi dan DanaTugas Pembantuan. Ada hal mendasaryang perlu diperhatikan berkaitan denganpengalokasian anggaran dekonsentrasi/tugaspembantuan yaitu perlunya mengkaitkansecara jelas kegiatan-kegiatan dalam rangkatugas dekonsentrasi dan tugas pembantuandengan tugas-fungsi unit kerja daerah yangmelaksanakan berdasarkan acuan RKP.b. Penyusunan RKA-KL khusus untuk BadanLayanan Umum (BLU) mengacu padaPeraturan Menteri Keuangan No.44/PMK.05/2009 tentang Rencana Bisnis danAnggaran (RBA). Beberapa hal yang perludiperhatikan dalam penyusunan anggaranBLU antara lain:• BLU menyusun RBA tahunan denganmengacu pada strategi bisnis;Application and Development of the BudgetingSystem in 2010In line with Planning and Budgeting reform,beginning in the 2010 fiscal year several changes havebeen made, including:1. Implementation of Unified Budgetinga. De-concentration and Assistance DutiesFormulation of RKA-KL related to deconcentrationand assistance duties refersto the Regulation of Minister of Finance No.156/PMk.07/2008 regarding the Guidelineson De-Concentration and Assistance DutiesFund Management. There is a fundamentalthing to be considered in relation to theallocation of de-concentration/assistance dutybudget, namely the need to clearly link theactivities in regard to de-concentration andassistance duties and the duties and functionsof regional work units that implement theduties based on the RKP reference.b. The formulation of RKA-KL for Public ServiceAgencies (BLUs) refers in particular to theRegulation of the Minister of Finance No44/PMK.05/2009 regarding the BusinessPlan and Budget (RBA). Several matters tobe considered in the formulation of BLUbudget:• The BLU formulates annual RBA byreferring to business strategy;126THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEM• RBA disusun berdasarkan: Basis kinerjadan perhitungan biaya menurutjenis layanannya; kebutuhan dankemampuian pendapatan yangdiperkirakan akan diterima darimasyarakat; dan berbasis akrual.c. Mengakomodir penerapan anggaran resposifgender. Yang disebut dengan anggaranresponsif gender adalah anggaran yangmemberi/mengakomodasi terhadap 2 (dua)hal:• keadilan bagi perempuan dan lakilaki(dengan mempertimbangkanperan dan hubungan gendernya)dalam memperoleh akses, manfaat(dari program pembangunan),berpartisispasi dalam prosespengambilan keputusan dan kontrolterhadap sumber-sumber daya.• kesetaraan bagi perempuan dan lakilakidalam kesempatan/peluang dalammemilih dan dalam menikmati hasilpembangunan.Pada tahun anggaran 2010 terdapat 11(sebelas) K/L yang telah melaksanakan ARGpada sebagian alokasi anggarannya.2. Penerapan pengeluaran dengan prespektif jangkamenengah (KPJM)KPJM adalah model penganggaran untukmenjembatani antara kebijakan, perencanaandan penganggaran. Model KPJM disusunsebagai instrumen perencanaan penganggaran• The RBA is formulated based on:performance basis and accrualsorientation, cost calculation based onthe type of service; the revenue needand capacity estimated to be receivedfrom the society.c. Accommodating the implementation ofa gender-responsive budget. A Gender-Responsive Budget means a budget thataccommodates 2 (two) things:• fairness for women and men (byconsidering the role and genderrelation) in getting access, benefits(from the development program),participation in the decision makingprocess and control over resources.• equality for women and men in termsof the opportunities in selectingand enjoying the outcomes ofdevelopment.In the 2010 fiscal year there are 11 (eleven)K/Ls that have implemented GRB in some oftheir budget allocations.2. Application of the medium-term expenditureframework (MTEF)MTEF is a budgeting model to bridge the policy,planning and budgeting. The MTEF model isformulated as a budget planning instrument toachieve certain targets/objectives formulatedTHE INDONESIANBUDGET OVERVIEW 2010127

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMuntuk mencapai suatu target / sasaran tertentuyang telah dirumuskan sebagai indikator kinerjaterukur yang akan dicapai dalam kurun waktuyang lebih dari satu tahun anggaran.Mengingat konsep KPJM tersebut akan diterapkanmulai Tahun Anggaran 2011 maka, persiapanyang dilakukan dalam rangka implementasinyaadalah pemetaan kegiatan-kegiatan yangdilakasanakan dan pemilahan kegiatan. Hal inidimaksudkan agar dapat dikelompokkan jeniskegiatan berdasarkan kerangka pengeluaranjangka menengah, berupa: kegiatan dasar 4 ;kegiatan yang merupakan base line 5 , dan kegiatanyang dapat dikategorikan sebagai kegiatan newinitiative 6 .3. Penganggaran Berbasis KinerjaDalam rangka penerapan penganggaran berbasiskinerja secara utuh, ada beberapa langkah yangtelah dilakukan pada tahun anggaran 2010berupa:a. Perumusan program, kegiatan, IKU, outcome,IKK, dan pernyataan kinerja berdasarkanhasil restrukturisasi yang telah dilakukanpada tahun 2009;as measurable performance indicators to beachieved within a period of more than one fiscalyear.Considering that the MTEF project will beimplemented starting in the 2011 Fiscal Year,the preparations mainly consist of in regard to itsimplementation mapping and categorization ofactivities. The purpose of this is to classify types ofactivity based on the medium-term expenditureframework, namely: basic activities 4 ; base-line oron going activities 5 , and activities categorized asnew initiative activity 6 .3. Performance-Based BudgetingIn regard to the comprehensive implementationof performance-based budgeting, there areseveral steps that have been carried out in the2010 fiscal year, namely:a. Formulation of programs, activities, KeyPerformance Indicators (KPI), outcomes,Activity Performance Indicators, and outputstatements based on restructuring results4 Kegiatan ditujukan untuk operasional birokrasi dan berisikanalokasi anggaran gaji dan tunjangan, serta untuk biayapemeliharaan asset. Alokasi ini tidak didiskusikan denganDPR tetapi hanya untuk diketahui.5 Kegiatan yang kinerjanya telah disepakati untuk kurunwaktu 3 atau 5 tahun dan alokasi anggaran menyertainyasesuai skala prioritas.6 Kegiatan yang muncul di luar kegiatan yang merupakanbase line. Alokasi anggaran kegiatan tersebut sesuai denganfiscal space yang ada.4 Activities that are aimed at bureaucratic operations andcontain budget allocations for salaries, allowances, and assetmaintenance costs. This allocation is not discussed with theDPR but the DPR is only informed about this allocation.5 Activity in which the performance has been agreed for 3or 5 years, and the budget allocation is based on a priorityscale.6 Activity that is outside of the base line activity. The budgetallocation is in accordance with the available fiscal space.128THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMb. Workshop dan sosialisasi mengenairestrukturisasi program dan kegiatan;c. Mempersiapkan aplikasi Renja, Renstra,dan RKA-KL bersama KementerianPerencanaan.Arah Pengembangan SistemPenganggaranSebagai tindak lanjut dengan terbitnyaUndang-Undang Nomor 17 Tahun 2003 tentangKeuangan Negara, maka pengelolaan KeuanganNegara khususnya sistem penganggaran mengalamiperubahan yang sangat mendasar. Sesuai amanahyang tertuang dalam UU No. 17 Tahun 2003 diatas, maka dalam pengelolaan anggaran Negara,Pemerintah diwajibkan untuk menerapkan 3 (tiga)pendekatan yaitu : penganggaran terpadu, kerangkapengeluaran jangka menengah dan penganggaranberbasis kinerja, dan 3 (tiga) klasifikasi anggaran yaituklasifikasi menurut fungsi, organisasi dan ekonomiatau jenis belanja sesuai dengan prinsip-prinsip bestpractices dan good governance. Untuk melaksanakanamanah dimaksud, ditempuh melalui 3 (tiga) fasetahapan penerapan yaitu :(i) fase I : tahap pengenalan (dilaksanakan dalamkurun waktu 2005 s,.d. 2009);(ii) fase II : tahap pemantapan (dilaksanakan dalamkurun waktu 2010 s.d. 2014); dan(iii) fase III : tahap penyempurnaan (dijadwalkan mulaitahun 2015).undertaken in 2009;b. Workshops and socialization regardingprogram and activity restructuring;c. Preparing the application of the Work Plan,Strategic Plan, and RKA-KL together with theMinistry of Planning.Direction of Budgeting SystemDevelopmentAs a follow up to the enactment of LawNumber 17 of 2003 regarding Public Finance, StateFinance management, particularly the budget system,has undergone significant changes. In accordancewith the mandate as set forth in Law No. 17 of2003, and in accordance with the best practices andgood governance principles in Budget managementthe Government is obligated to implement 3 (three)approaches, namely: unified budgeting, mediumtermexpenditure framework and performance-basedbudgeting, and 3 (three) classifications, namely:classification by function, by organization and byeconomic or expenditure. To carry out the mandate,there are 3 (three) implementation stages:(i) phase I : socialization stage (carried out from 2005– 2009);(ii) phase II : reinforcement stage (carried out from2010 - 2014); and(iii) phase III: improvement stage (scheduled to bestarted in 2015).THE INDONESIANBUDGET OVERVIEW 2010129

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMMomentum pertama pelaksanaan reformasipenganggaran dimulai pada tahun 2005 denganfocus penerapan Penganggaran Terpadu (unifiedbudget) yakni dengan mengintegrasikan AnggaranRutin dan Anggaran Pembangunan, menyatukandokumen anggaran (yang semula berupa DIK, DIP,SKO) menjadi DIPA dan penerapan klasifikasi anggaran(menurut fungsi, organisasi dan jenis belanja) sertapembentukan Satuan Kerja sebagai unit pelaksanadan penanggung jawab kegiatan. Sejalan dengan halini, untuk pertama kalinya DIPA TA 2006 diterbitkansebelum tahun anggaran berjalan sehingga langsungdapat digunakan pada awal tahun anggaran.Selanjutnya pada tahun 2006, mulai diperkenalkanStandar Biaya dalam pengalokasian anggaran baikStandar Biaya Umum maupun Standar Biaya Khusus,dan pengenalan konsep KPJM. Pada tahun 2007,dilaksanakan sinkronisasi penerapan fungsi/subfungsi/program/kegiatan mulai dari proses perencanaansampai dengan penganggaran, menyempurnakandukungan IT dalam proses penganggaran, studibanding ke beberapa negara, memperkenalkankonsep KPJM kepada DPR, dan menyempurnakanStandar Biaya. Pada tahun 2009 dilaksanakan reviewterhadap hasil penerapan selama 5 tahun reformasipenganggaran. Berdasarkan hasil evaluasi terhadapcapaian kinerja program-program pembangunan padafase yang pertama serta dengan mempertimbangkanhasil studi yang telah dilaksanakan, maka disimpulkanpenerapan reformasi penganggaran perlu ditingkatkandan dikembangkan dengan menyempurnakan sistemmelalui penataan Program dan Kegiatan yang akanThe first momentum of budgeting reform wasinitiated in 2005 with the focus of implementing aUnified Budget, which was carried out by integratingRoutine and Development Budgets, unifying budgetdocuments (which were initially in the form of DIK,DIP, SKO) into DIPA and applying budget classification(by function, by organization and by type ofexpenditure) and establishing the Work Unit as theexecutor and clear lines of accountability persons incharge of activities. In line with this, the 2006 DIPAwas first issued before the current fiscal year; thus,it could be used directly at the beginning of thefiscal year. Then, in 2006, the Cost Standard wasintroduced in the budget allocation, both the GeneralCost Standard and the Specific Cost Standard, andthe MTEF concept was also introduced. In 2007,there was a synchronization of function/sub-function/program/activity implementation, starting from theplanning process to budgeting process, improvementof IT support in the budgeting process, comparativestudies to several countries, introduction of the MTEFconcept to the DPR, and the improvement of the CostStandard. In 2009, a review was undertaken on theresult of implementation over the 5 years of budgetingreform. Based on the result of the evaluation ofthe achievements of development programs in thefirst phase, and by considering the results of studiespreviously conducted, it was then concluded that theimplementation of budgeting reform needed to beimproved and developed by improving the systemthrough the structuring of the Programs and Activitiesto be implemented by each K/L.130THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMdilaksanakan oleh setiap K/L.Momentum kedua proses reformasipenganggaran dilaksanakan pada tahun 2009 yaknidengan diterbitkannya buku Pedoman ReformasiPerencanaan dan Penganggaran yang disusunbersama oleh Kementerian Negara PerencanaanNasional/Bappenas dan Kementerian Keuangan.Dalam buku pedoman reformasi tersebut secaraeksplisit dijelaskan kemana arah pengembanganreformasi penganggaran di Indonesia, bagaimanaproses penerapannya termasuk jadwal dan tahapanpenerapannya (roadmap).Dengan mengacu pada buku pedoman reformasi diatas, berbagai kegiatan telah dilaksanakan antara lain :(i) penetapan 6 (enam) Kementerian Negara/Lembaga sebagai pilot project untuk penerapanPenganggaran Berbasis Kinerja (PBK) danKerangka Pengeluaran Jangka Menengah(KPJM),(ii) pelaksanaan restrukturisasi Program danKegiatan termasuk perumusan Outcome,Output maupun indikator kinerjanya, dan(iii) penyusunan format baru RKA-KL dan sistemaplikasi RKA-KL yang akan digunakan mulaitahun anggaran 2011 untuk memfasilitasipenerapan PBK dan KPJM secara penuh untukseluruh K/L.Memasuki fase kedua dalam kurun waktu 2010sampai dengan 2014, fokus penerapan ditekankanpada bagaimana upaya untuk pemantapan penerapanreformasi penganggaran namun tetap sesuai denganThe second momentum of the budgetreform process was implemented in 2009, throughthe publication of Guidelines on Planning andBudget Reform, which was jointly formulated bythe Ministry of National Planning/Bappenas and theMinistry of Finance. The reform guidelines explicitlystated the direction of budget reform in Indonesia,its implementation process, and its schedule andimplementation stages (roadmap).In reference to the above reform guidelines, severalactivities have been carried out, including:(i) determination of 6 (six) Ministries/Agencies aspilots project for the application of Performance-Based Budgeting (PBB) and the Medium-TermExpenditure Framework (MTEF),(ii) implementation of Program and Activityrestructuring, including the formulationof Outcomes, Outputs and performanceindicators, and the(iii) formulation of a new format of RKA-KL and aRKA-KL application system that will begin to beused in the 2011 fiscal year to facilitate the fullimplementation of PBB and MTEF by all K/Ls.In the second phase, 2010-2014, reform emphasis isthe effort to reinforce the implementation of budgetreform while also complying with the mandate of LawNo. 17 of 2003. In 2010 (until 18 May 2010), severalTHE INDONESIANBUDGET OVERVIEW 2010131

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMamanah UU No. 17 Tahun 2003. Pada tahun 2010(sampai dengan tanggal 18 Mei 2010), beberapakegiatan telah dilaksanakan meliputi :(i) restrukturisasi program dan kegiatan untukseluruh K/L termasuk rumusan Outcome,Output, indikator kinerja dengan pendekatanstruktur organisasi dan tugas fungsi masingmasingunit organisasi secara spesifik.(ii) Penetapan pagu APBN jangka menengah,diikuti penetapan pagu K/L dalam jangkamenengah.(iii) Penerapan reward and punishment systemkhususnya berkaitan dengan pelaksanaanstimulus fiskal pada tahun 2009.(iv) Pengembangan IT dalam pengelolaanKeuangan melalui proyek SPAN (SistemPerbendaharaan dan Anggaran Negara).(v) Penyempurnaan format RKA-KL denganmengintegrasikan informasi kinerja disampinginformasi Keuangan yang akan diterapkanmulai tahun anggaran 2011.(vi) Melakukan revisi Peraturan Pemerintah No. 21Tahun 2004 tentang Penyusunan RKA-KL.activities have been conducted, including:(i) program and activity restructuring for all K/Ls, including the formulation of Outcomes,Outputs and performance indicators, usingthe organizational structure approach andthe duties and specific functions of everyorganizational unit.(ii) Determination of medium-term IndonesianBudget ceilings, followed by the determinationof medium-term K/L ceilings.(iii) Application of a reward and punishment system,particularly related to the implementation offiscal stimulus in 2009.(iv) Development of IT in Finance managementthrough the SPAN (Sistem Perbendaharaandan Anggaran Negara – Indonesian Budgetand Treasury System) project(v) Improvement of the RKA-KL format byintegrating performance information in additionto financial information, which will begin to beimplemented in the 2011 fiscal year.(vi) Revision of Government Regulation No. 21 of2004 regarding Formulation of the RKA-KL.Selain berbagai kegiatan di atas, saat ini jugaterus dikembangkan upaya-upaya dalam rangkapemantapan penerapan reformasi penganggaranserta menjawab tantangan ke depan antara lain :(i) Pengembangan dan penerapan penyusunandan penelaahan RKA-K/L secara on-line systemIn addition to the above activities, variousefforts are also currently being undertaken in orderto reinforce the implementation of budgeting reformsand to answer future challenges, including:(i) Development and application of online RKA-KL formulation and review, planned to be132THE INDONESIANBUDGET OVERVIEW 2010

SISTEM PENGANGGARAN | THE BUDGETING SYSTEMyang direncanakan mulai diperkenalkan untukTahun Anggaran 2012.(ii) Penerapan Reward and Punishment Systemdalam pengalokasian anggaran denganmengacu pada hasil evaluasi atas pencapaiankinerja K/L, mulai diperkenalkan untuk TahunAnggaran 2012.(iii) Pengintegrasian database perencanaan,penganggaran, pelaksanaan dan pelaporanmelalui pembangunan SPAN Project,diharapkan mulai efektif pada tahun 2013.(iv) Meningkatkan efisiensi belanja negaramelalui penyempurnaan costing methodologydan penerapan efficiency dividend, mulaiditerapkan untuk tahun 2013.introduced in the 2012 Fiscal Year.(ii) Application of a Reward and PunishmentSystem in budget allocation, by referring to theresults of the evaluation of the achievementsof K/L performance, which will be introducedin the 2012 Fiscal Year.(iii) Integration of planning, budgeting,implementation and the reporting databasethrough the development of the SPAN Project,which is expected to be effective in 2013.(iv) Enhance state expenditure efficiency throughimprovement of costing methodology andapplication of efficiency dividend, which will tobe implemented in 2013.`THE INDONESIANBUDGET OVERVIEW 2010133

134THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDIBAHAN BAKAR MINYAK (BBM) :POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY:POTENTIAL BENEFITS AND RISKSBelanja subsidi termasuk subsidi BBM merupakansalah satu komponen Anggaran Pendapatan danBelanja (APBN) yang sangat penting. Kenyataantersebut antara lain tercermin dari perkembanganbesarannya, proporsinya terhadap belanja negara,dan rasionya terhadap PDB, yang cenderung signifikandalam APBN. Dalam periode 2005-2010, proporsibelanja subsidi BBM terhadap belanja negara masingmasingmencapai rata-rata lebih dari 10 persen,sedangkan rasionya terhadap PDB rata-rata mencapaisekitar 1,5 persen. Subsidi, yang pengertiannya secaraekonomi merupakan “Pemberian Pemerintah kepadasektor swasta untuk memberikan manfaat kepadamasyarakat (Weber : Kamus Bahasa Inggris), ataupembayaran Pemerintah kepada perusahaan ataurumah tangga yang menyediakan atau mengkonsumsikomoditas (Samuelson : Economics)”, penyediaandan pencabutannya terkait dengan berbagai aspekstrategis kehidupan berbangsa dan bernegara. Secaragaris besar, pemberian subsidi diarahkan untukmeningkatkan kesejahteraan masyarakat sasarannya,antara lain dengan cara mendorong kegiatan ekonomiSubsidy expenditures, including the fuel subsidy,are a very important component of the IndonesianBudget (APBN). This tax is reflected by, among otherthings, the growth of its total amount, its proportionto total expenditures, and its ratio to the GDP, whichhas tended to feature significantly in the IndonesianBudget. From 2005-2010, the proportion of the fuelsubsidy expenditure to total expenditures, respectively,reached over 10 percent on average, whereas itsratio to the EDP reached around 1.5 percent onaverage. Subsidy, in economic terms, is defined as“A granting of the Government to the private sectorto give benefits to the community (Weber: EnglishDictionary), or payment of the Government to firmsor households who provide or consume a commodity(Samuelson: Economics)”. Its provision and withdrawalrelates to various strategic aspects of national andstate life. Overall, subsidy granting is directed toimprove the welfare of target communities, such asby means of encouraging economic activities relatedto commodities that are subsidized through decreasesof prices paid by the consumers and/or increasedTHE INDONESIANBUDGET OVERVIEW 2010137

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALterkait komoditas yang disubsidi melalui penurunanharga yang harus dibayar oleh konsumen dan/ataunaiknya penerimaan dan keuntungan dari produsen.Subsidi, meskipun secara nominal dapatditerima oleh konsumen berupa penurunan nilaiyang harus dibayar untuk barang konsumsinya (dariP menjadi (P-S)) untuk komoditi bersubsidi, atauoleh produsen berupa kenaikan nilai yang diterimadari hasil penjualan produksinya (dari P menjadi(P+S)), namun penerima manfaat sesungguhnyasangat tergantung pada kondisi permintaan danpenawaran pasar. Pada kondisi pasar yang ada, dapatterjadi bahwa subsidi yang sesungguhnya diberikankepada konsumen, melalui mekanisme pasar justrudinikmati oleh produsen, atau diberikan kepadakelompok pendapatan rendah tetapi justru dinikmatioleh kelompok pendapatan tinggi. Secara ekonomi,meskipun dalam hal tertentu memang diperlukandan dapat memberikan manfaat tertentu, pemberiansubsidi menimbulkan beberapa konsekuensi negatifkhususnya terkait dengan masalah inefisiensi alokasisumber daya ekonomi (resources misallocation)nasional dan beban anggarannya. Dari sisi alokasisumber daya ekonomi, selain menimbulkan inefisiensialokasi (kehilangan nilai tambah) yang bersumberdari konsumsi yang berlebih (over consumption),subsidi juga dapat menimbulkan eksternalitas negatif(marginal damage/ negative externality) berupakerusakan lingkungan karena polusi.Beberapa hal penting dan strategismenyangkut subsidi antara lain adalah bahwadari sisi keuangan negara, subsidi (termasuk biayarevenue and profits of producers.Although subsidies can nominally bereceived by the consumers in the form of decreasedpayable value for their consumable goods (from P to(P-S)) for subsidized commodities, or by producersin the form of increased value received from theirproduction sales outcomes (from P to become (P+S)),the beneficiaries really depend on market supply anddemand conditions. In existing market conditions, itis likely that a subsidy that is actually to be grantedto the consumers, through the market mechanism,will eventually be enjoyed by the producers, or tobe granted to low-income groups but eventuallyenjoyed by the high-income group. Economically,though in certain cases it is indeed required andcan provide certain benefits, subsidy granting hasresulted in some negative consequences, particularlyrelated to the matter of national economic resourcesallocation inefficiency (resources misallocation) andits budget burden. From the economic resourcesallocation standpoint, in addition to resulting inallocation inefficiency (loss of added value) sourcedfrom over-consumption, a subsidy can also result inmarginal damage/negative externality in the form ofenvironmental damages due to pollution.Several important and strategic matters relatingto subsidies are, among other things, that from thestate finance standpoint, subsidies (including their138THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALpenyelenggaraannya) berdampak pada perlunyapenyediaan dana untuk membelanjainya yangdalam kondisi keuangan negara yang terbatasdapat memaksa terjadinya realokasi sumberdanadari jenis belanja lain, yang kemungkinan dapatmenghasilkan nilai tambah yang lebih tinggi. Selainitu, dari pendekatan efektivitas tujuan dan keadilanpenerimanya, proses dan mekanisme penyaluransubsidi juga merupakan komponen strategis yangharus dipikirkan. Tahap selanjutnya, adalah dalamhal subsidi tersebut sudah dialokasikan secara rutindalam APBN dan diterima oleh berbagai kalanganmasyarakat serta merupakan bagian dari keputusanekonomi sehari-hari, kemudian karena alasan tertentuakan dikurangi nilainya atau dihapus, maka responterhadap hal tersebut juga harus disikapi dengansangat hati-hati. Hal itu karena pemberian subsidipada dasarnya telah mengubah perilaku ekonomi(economic behavior) masyarakat terkait, yang apabilatelah terjadi dalam jangka panjang akan memerlukanenergi ekstra untuk mengembalikannya, apalagi kalauperubahannya menuju titik yang lebih rendah.Dalam pelaksanaan APBN tahun anggaran2010, sempat terdapat wacana mengenai kebijakanpengurangan subsidi bahan bakar minyak (BBM)secara terbatas, dalam arti yang dikurangi adalahpenerima subsidi dari kelompok tertentu termasukpemilik motor. Ketika wacana tersebut diluncurkan,ternyata banyak mendapat respon yang negatif darimasyarakat. Wacana terkini yang berkembang dimasyarakat terkait subsidi BBM adalah pencabutansubsidi BBM bagi golongan ekonomi menengahmanagement costs) affect the need for fund provisionto public finance it, which, due to the limited financialcondition of the state, may force the occurrenceof reallocation of sources of funds from anotherexpenditure types, which will likely result in higheradded value. In addition to this, from the aspect ofits effectiveness of objectives and fairness of receipts,the process and mechanism of subsidy distribution isalso a strategic component which should be kept inmind. In the next stage, in the case that the subsidyhas been allocated regularly in the Indonesian Budgetand received by various circles of the community andwhich forms a part of the daily economic decisions,and which for certain reasons will be reduced in valueor written off, then the responses which will be takenmust also be taken into account with extra care. Thisis due to the fact that a subsidy granting has basicallychanged the economic behavior of the relevantcommunity, which, if it takes place over the long-term,will need extra energy to return them; even more so ifthe change is directed towards a lower point.In the implementation of the Indonesian Budgetfor the 2010 budget year, there has been somediscourse on the fuel subsidy decrease policy on alimited basis, meaning what is to be reduced is thenumber of subsidy receivers from certain groups,including motorcycle owners. When such a discoursewas released, it received many negative responsesfrom the community. The latest discourse developingin the community related to the fuel subsidy is therevocation of the fuel subsidy for medium and higherTHE INDONESIANBUDGET OVERVIEW 2010139

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALke atas, sementara golongan ekonomi lain tetapdapat menerima subsidi. Ide tersebut terkesan ideal,karena pemberian subsidi diharapkan menjadi lebihadil, dalam arti yang diharapkan menikmati adalahgolongan yang memang memerlukan. Potensi masalahyang muncul dari wacana kebijakan tersebut adalahdalam hal implementasinya, mengingat kebijakantersebut merupakan langkah diskriminasi harga(Price Discrimination), yang untuk kesuksesannyamemerlukan prakondisi tertentu yang sulit dipenuhi.Apabila kebijakan tersebut tetap dijalankan tanpadipenuhinya prakondisi yang diperlukan, maka tujuanutama dari kebijakan tersebut, yaitu penguranganbeban belanja subsidi bagi Pemerintah, tidak akantercapai secara efektif. Dengan latar belakang berbagaiaspek dari subsidi tersebut, maka dalam kesempatanini Penulis bermaksud menyampaikan pandangandasar mengenai beberapa hal penting terkait dengansubsidi. Mengingat belanja utama subsidi Pemerintahadalah subsidi BBM, dan penerapannya menimbulkanbeberapa penilaian yang kurang mengenai efektivitasdan kegunaannya maka dalam beberapa bagianPenulis akan menggunakan ilustrasi subsidi BBM.economic groups, while other groups will still receivethe subsidy. Such an idea comes across as ideal,because the subsidy granting will expectably be fairer,meaning that those who will enjoy it are the reallyneedy groups. The potential problem incurred fromsuch a policy discourse is in terms of its implementation,in view of that such a policy is a Price Discrimination,which, for its success, will require certain preconditionsthat are difficult to meet. If such a policy continuesto be conducted without meeting the requiredpreconditions, then the main objectives of the policy,namely to decrease the subsidy expenditure burden onthe Government, will not achieved effectively. With abackground of various aspects in connection with thesubsidy, then, on this occasion the writer intends togive a basic view of some important matters relatedto subsidies. Considering that the main expenditureof Government subsidies is for the fuel subsidy, andits application will result in some poor assessmentsconcerning its effectiveness and usage, then in somesections the writer will use fuel subsidy illustrations.Perkembangan Belanja SubsidiDari tahun ke tahun, anggaran belanja subsidicenderung berkembang, baik dalam jenis komoditasyang disubsidi maupun besaran alokasinya. Dari segijenis, belanja subsidi terdiri dari dua kelompok besar,yaitu subsidi energi yang terdiri dari subdisi BBM dansubsidi listrik, dan subsidi non energi. Subsidi non energiyang utamanya berupa subsidi pangan dan subsidiDevelopment OF Subsidy EXPENDITURESFrom year to year, the subsidy expenditurebudget has tended to grow, both in terms of the typeof commodities that are subsidized and in allocationamount. From the type aspect, subsidy expendituresconsist of two major groups, namely the energysubsidy, consisting of the fuel subsidy and electricitysubsidy, and the non-energy subsidy. The non-energy140THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALkredit program, dalam tahun 2005 hingga tahun2010 telah berkembang jenis sasarannya menjadisubsidi pangan, subsidi pupuk, subsidi benih, subsidiuntuk public service obligation (PSO), subsidi kreditprogram, subsidi pajak, dan dalam tahun 2008 bahkandialokasikan untuk untuk subsidi kedele. Selanjutnya,subsidi BBM sejak tahun 2006 dialokasikan untukkomoditas premium, kerosene dan solar, sementarasampai dengan tahun 2005 juga ada alokasi subsidiBBM untuk minyak diesel dan minyak bakar. Daritiga komoditas tersebut, alokasi subsidi BBM terbesarsejak tahun 2006 adalah untuk premium, kemudiansolar, dan terakhir adalah kerosene. Hal tersebutterkait dengan tingginya volume konsumsi premiumyang rata-rata mencapai lebih dari 40 persen dari totalkonsumsi BBM bersubsidi.Dari segi proporsinya terhadap belanjanegara, alokasi belanja subsidi BBM mengalamifluktuasi antara 4,80 persen terhadap belanja negara(2009) hingga mencapai 18,76 persen terhadapbelanja negara (2005). Bila dikaitkan dengan sasaranpenerima manfaatnya, maka belanja subsidi perkapita juga mengalami fluktuasi dari Rp 195.300 perkapita per tahun (2009) hingga mencapai Rp 610.700per kapita per tahun (2008). Data tentang beberapaindikator terkait belanja subsidi BBM dalam periode2005-2010 disajikan dalam tabel berikut ini.Selanjutnya, apabila belanja subsidi BBMtersebut dibandingkan dengan beberapa jenis belanjaprioritas lainnya seperti belanja modal, belanjakemiskinan, atau belanja infrastruktur, nampakbahwa belanja subsidi BBM tersebut cukup siginifikansubsidy that is basically in the form of food subsidyand program credit subsidy, from 2005 to 2010 hasdeveloped in its target type to: food subsidy, fertilizersubsidy, seed subsidy, subsidy for public serviceobligations (PSO), program credit subsidy, tax subsidy,and in 2008 it was even allocated for a soybeansubsidy. Furthermore, since 2006, the fuel subsidywas allocated for premium, kerosene and diesel oilcommodities, while until 2005 there was also a fuelsubsidy allocation for diesel oil and kerosene. Ofthese three commodities, the largest allocation ofthe fuel subsidy since 2006 has been for premiumfuel, followed by diesel oil, and the last is kerosene.That relates to the high volume of premium fuelconsumption that on average over 40 percent of totalsubsidized fuel consumption.From its proportion of state expenditures, thefuel subsidy expenditure allocation fluctuated from4.80 percent of the state expenditure (2009) to 18.76percent of the state expenditure (2005). If related toits beneficiary targets, then the subsidy expendituresper capita also fluctuated from Rp195,300 per capitaper year (2009) to Rp610,700 per capita per year(2008). Data on some indicators related to fuel subsidyexpenditures in the 2005-2010 period are presentedin the table below.Furthermore, if the fuel subsidy expenditureis compared to some other types of priorityexpenditures, such as capital expenditure, povertyexpenditure, or infrastructure expenditure, it seemsthat the fuel subsidy expenditure is sufficientlyTHE INDONESIANBUDGET OVERVIEW 2010141

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALTable 1Some Indicators of Fuel Subsidy Expenditure, 2005 - 2010(Billions of Rupiah)2005 2006 2007 2008 2009 2010Fuel Subsidy Expenditure (billions of rupiah) 95.598,55 64.212,1 83.792,3 139.106,7 45.039,4 88.890,8Proportions of Fuel Subsidy Expenditure to stateexpenditure (%)18,76 9,63 11,06 14,11 4,80 7,89Fuel Subsidy Expenditure Per capita (millions ofrupiah/year)436,1 289,1 372,6 610,7 195,3 380,7Fuel Subsidy (Rp per liter) 1.600,0 1.714,4 2.167,1 3.648,2 1.216,9 2.435,0Notes: - 2010: Indonesian Revised Budget datajumlahnya. Dalam periode 2005-2008 belanjasubsidi BBM menunjukkan jumlah yang lebih besardari belanja modal, belanja kemiskinan, dan belanjainfrastruktur. Belanja subsidi BBM baru menunjukkanperan yang agak menurun dalam periode 2009-2010sehingga jumlahnya sudah lebih kecil dari belanjamodal dan belanja infrastruktur, namun dalam tahun2010 masih lebih besar dari belanja kemiskinan.Perbandingan beberapa jenis belanja tersebutdisampaikan dalam tabel di bawah ini. Kondisitersebut mengindikasikan bahwa pembatasan subsidiBBM, kemudian mengalihkan hasil penghematannyakepada salah satu jenis belanja prioritas tersebut, akandapat memberikan nilai tambah yang berarti.significant in amount. In the 2005-2008 period, thefuel subsidy expenditure showed an amount largerthan the capital expenditure, the poverty expenditure,and the infrastructure expenditure. The fuel subsidyexpenditure only showed a rather decreasingrole in the 2009-2010 period, so much so that itsamount was less than the capital expenditure andthe infrastructure expenditure, but in 2010 it is stilllarger than the poverty expenditure. A comparison ofthese types of expenditures is presented in the tablebelow. Such a condition indicates that a fuel subsidylimitation, with a shift in saving results to one of thepriority expenditure types, will be able to providesignificant added value.142THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALTable 2Comparison of Fuel Subsidy Expenditure and Some Priority Expenditures,2005 – 2010(Billions of Rupiah)2005 2006 2007 2008 2009 2010Fuel Subsidy Expenditure (billions ofrupiah)95.598,55 64.212,1 83.792,3 139.106,7 45.039,4 88.890,8Capital Expenditure 32.888,8 54.951,9 64.288,7 72.772,5 75.870,8 101.650,2Poverty Expenditure - 42.126,9 51.232,1 60.597,7 71.001,0 66.047,9Infrastructure Expenditure 26.114,2 54.003,6 59.814,4 78.657,2 91.344,4 110.060,7Notes : - 2010: Indonesian Revised Budget dataDAMPAK PEMBATASAN SUBSIDIBBMEFFECTS OF THE FUEL SUBSIDYLIMITATIONPembatasan, yang dapat berarti penguranganatau pen ghapusan, subsidi BBM dapat menimbulkanbeberapa dampak ekonomi, baik positif atau negatifdapat dinilai secara sangat relatif, tergantung padaposisi di mana penilainya berada. Secara garis besar,pencabutan subsidi BBM dapat menimbulkan dampaktertentu, baik bagi perekonomian nasional secaramakro dan mikro, masyarakat penerima, maupunPemerintah.A limitation, which can be defined as a reductionor elimination of the fuel subsidy, may result in severaleconomic effects, either positive or negative, whichcan be assessed, depending on the position taken bythe assessor. Overall, the revocation of the fuel subsidycan result in certain effects, both for the nationaleconomy at the macro and micro levels, the recipientcommunity, and the Government.Perekonomian NasionalBagi perekonomian nasional secara makro,pembatasan subsidi BBM yang tidak diikuti denganrealokasi oleh Pemerintah terhadap belanja subsidiThe National EconomyAt the macro level of the national economy,a fuel subsidy limitation which is not followed by areallocation by the Government against such a subsidyTHE INDONESIANBUDGET OVERVIEW 2010143

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALtersebut kepada kegiatan domestik lain, dengananalisis sederhana dapat dilihat dampaknya padanaiknya indeks harga dan inflasi serta turunnyaoutput nasional. Secara kronologis, penjelasanmengenai dampak dari pembatasan subsidi BBMdapat diterangkan secara terbalik melalui dampakdari adanya subsidi BBM sebagai berikut. Denganadanya subsidi berarti bahwa sebagian harga barangyang diperjualbelikan ditanggung oleh Pemerintah,sehingga keputusan membeli dan menjual barangtersebut akan lebih tinggi karena didasarkan padaharga bersubsidi, yang berarti lebih rendah bagikonsumen dan lebih tinggi bagi produsen. Semakinbesar nilai subsidinya, maka akan semakin besar jugadampak yang dapat ditimbulkannya. Dengan adanyapembatasan subsidi, harga barang akan kembaliseperti harga pasar, dalam arti lebih tinggi bagikonsumen dan lebih rendah bagi produsen. Dampaksederhana dari hal tersebut adalah menurunnya minatmembeli dari konsumen dan minat menjual bagiprodusen. Secara agregat, pembatasan subsidi akanmenurunkan volume transaksi, menaikkan harga, danmenurunkan output nasional (pertumbuhan ekonomi).Muara selanjutnya dari kondisi tersebut dapat berupapenurunan kesempatan kerja dan meningkatnyajumlah penduduk miskin. Namun apabila dana yangberhasil dihemat dari pembatasan subsidi tersebutdialokasikan pada kegiatan yang lebih memberikannilai tambah, baik bagi produksi nasional dan/ataupenanggulangan kemiskinan, maka dampak negatifdari pencabutan subsidi tersebut akan dikompensasidengan besaran nilai tambah yang lebih tinggi.expenditure to other domestic activities, throughsimple analysis, will have an impact which can be seenby an increased price index and inflation and decreasednational output. Chronologically, an explanation of theeffects of the fuel subsidy limitation can be explainedon a reverse basis, through the impacts from theexistence of the fuel subsidy, as follows. The existenceof the subsidy means that a part of price of thetransacted goods is borne by the Government, so thatthe decision to buy and sell the goods will be higherbecause of a reliance on the subsidized price, meaninga lower price for the consumer and a higher price forthe producer. The larger the subsidy value, the largerthe incurred impact. With the existence of a subsidylimitation, the price of goods will return to the marketvalue, in the meaning that there will be a higher pricefor the consumer and a lower price for the producer.The simple effect from that is the decrease of interestin buying from the consumer and interest in selling tothe producer. Aggregately, the subsidy limitation willdecrease the transaction volume, increase the price,and decrease the national output (economic growth).The next ramification of such a condition can be in theform of a decrease in employment opportunities andincrease in the number of poor. However, if the fundsthat are successfully saved from the subsidy limitationare allocated to activities that will provide moreadded value, for both national production and/orpoverty alleviation, then the negative impacts of sucha subsidy revocation will be compensated with thehigher added value. On the other hand, a fuel subsidylimitation that will reduce a significant part of related144THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALDi sisi lain, pembatasan subsidi BBM yang berarti akanmenurunkan sebagian besar tingkat aktivitas ekonomiterkait, dapat mempunyai konsekuensi positif, antaralain berupa turunnya tingkat kemacetan lalu lintas,penurunan tingkat emisi gas rumah kaca (GRK), danmeningkatnya tingkat kesehatan masyarakat.Dari sudut perekonomian nasional secaramikro, melalui kronologis yang sama, terdapatnyasubsidi BBM berdampak pada terjadinya inefisiensialokasi sumber daya ekonomi sebagai akibat dariterdapatnya distorsi keputusan ekonomi optimal.Inefisiensi tersebut berupa kehilangan nilai tambahekonomi (dead weight loss) karena adanya perubahankeputusan ekonomi dengan adanya subsidi, darikeputusan optimal menuju keputusan tidak optimal.Dengan adanya subsidi BBM, maka akan terjadi (1)konsumsi yang berlebihan atas BBM, (2) realokasisumber daya dari kegiatan ekonomi lain yang tidakmengandung unsur subsidi BBM menuju kegiatan yangmengandung unsur subsidi BBM, atau dari kegiatanekonomi yang mengandung sedikit unsur subsidi BBMmenuju kegiatan ekonomi yang mengandung unsursubsidi BBM lebih banyak, dan (3) terdapatnya potensiekspor (penyelundupan) BBM bersubsidi ke luar negeribila subsidi tersebut menimbulkan perbedaan hargayang memberikan insentif bagi kegiatan tersebut. Bilakemudian subsidi tersebut dibatasi, maka dampakdampakseperti tersebut di atas akan berganti dengankondisi sebaliknya.economic level can have positive consequences,such as in the form of decreased traffic congestion,decreased greenhouse gas (GRK) emission levels, andan increase in community health level.From the national economy micro levelstandpoint, through the same chronology, theexistence of a fuel subsidy affects the occurrenceof economic resource allocation inefficiency, as aresult of the existence of a distortion to the optimaleconomic decision. Such inefficiency takes the formof a loss of economic added value (dead weight loss)due to the existence of economic decision changeson account of the existence of the subsidy, from theoptimal decision to an inoptimal decision. With theexistence of the fuel subsidy, there will be: (1) excessiveconsumption of fuel, (2) reallocation of resourcesfrom other economic activities that do not containfuel subsidy elements towards activities that containfuel subsidy elements, or from economic activities thatcontain few fuel subsidy elements towards economicactivities that contain more fuel subsidy elements,and (3) availability of potential export (smuggling) ofsubsidized fuel abroad if the subsidy results in a pricedifference that gives an incentive to that activity. Iflater the subsidy is limited, then the aforesaid impactswill change with the reverse occurring.THE INDONESIANBUDGET OVERVIEW 2010145

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALMasyarakat PenerimaKetika Pemerintah memutuskan untukmemberikan subsidi BBM, maka lewat manapunsubsidi tersebut disalurkan, besaran dampak manfaatyang diterima oleh masyarakat sangat tergantungpada mekanisme pasar dari BBM tersebut. Selainitu, karena BBM merupakan barang yang sangatstrategis dalam arti merupakan komponen produksidari hampir semua jenis barang/jasa, maka dampakturunannya juga sangat siginifikan bagi keputusanekonomi terkait. Faktor penting yang merupakanpenentu dari besaran manfaat yang diterima tersebutadalah besaran pemakaian dari BBM beserta elastisitaspermintaan dan penawaran dari masing-masingpenerima subsidi tersebut. Terkait dengan kondisitersebut, pihak yang memakai BBM dalam volumeyang makin besar dengan permintaan yang makininelastis akan menerima manfaat yang lebih besardari subsidi. Sebaliknya, pihak yang memakai BBMdalam volume yang makin kecil dengan permintaanyang makin elastis akan menerima manfaat yanglebih kecil dari subsidi. Kondisi tersebut berlaku,baik pada sisi perusahaan selaku produsen maupunpada sisi rumah tangga selaku konsumen. Perbedaanprinsipnya, manfaat akhir yang akan diperolehperusahaan berupa keuntungan (profit), sementarayang diperoleh rumah tangga berupa kepuasan(utility). Terkait dengan kondisi tersebut, dalam subberikutnya disampaikan ilustrasi numeris mengenaidampak pengurangan subsidi, agar dapat diperolehgambaran yang lebih jelas mengenai latar belakangmengapa pembatasan subsidi sering merupakanThe Recipient CommunityWhen the Government decides to give a fuelsubsidy, then, regardless of the channel where thesubsidy is given, the amount of benefit effects to bereceived by the community highly depends on marketmechanism of that fuel. In addition to this, since fuel isa very strategic commodity in the meaning it consistsof production components from nearly all of types ofgoods/services, then it will consequently also be verysignificant for the relevant economic decision. Theimportant factor which determines the amount ofbenefits to be received is the consumption amount offuel together with the elasticity of supply and demandof the respective subsidy recipient. Related to such acondition, parties who use fuel in increasingly largervolumes with demand that is increasingly inelastic willreceive larger benefits from the subsidy. Contrarily,parties who use fuel in increasingly smaller volumeswith demand that is increasingly elastic will receivesmaller benefits from the subsidy. Such a conditionprevails both in the company side as the producerand in the household side as the consumer. Theprinciple difference is that the final benefit to beobtained by the company is in the form of profits,while the households will receive them in the formof satisfaction (utility). Related to such a condition,the next section will present numerical illustrationsconcerning the effects of subsidy reduction, in orderto obtain a clearer depiction of the background as towhy the subsidy limitation frequently constitutes a verydilemmatic decision. This illustration will be made byusing consumer hospitalization programming in the146THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALkeputusan yang sangat dilematis. Ilustrasi dimaksudakan dilakukan dengan menggunakan programasioptimalisasi konsumen dalam rangka melihat dampakdari pembatasan subsidi terhadap konsumen denganpendapatan yang berbeda. Sebagai ilustrasi daridampak perbedaan pendapatan terhadap besaranmanfaat yang diterima, berikut ini disampaikan hasildari programasi optimalisasi konsumen untuk duaorang konsumen dengan tingkat pendapatan yangberbeda. Secara lebih rinci, kondisi dari dua konsumentersebut adalah sebagai berikut :− Konsumen : A dan B− U = kepuasan/utility− X = BBM− Y = kombinasi barang nonsubsidi untukgolongan ekonomi lemah− Z = kombinasi barang nonsubsidi untukgolongan ekonomi kuat− I = pendapatan I A= Rp 1 juta per bulan; I B= Rp10 juta per bulan− Fungsi konsumsi dari dua konsumen tersebutadalah U = X 0,5 Y 0,5− P = harga rata-rata P X= Rp 10, P Y= Rp 10 +0,1 P X, P Z= Rp 20 + 0,05 X− Besaran subsidi adalah Rp 2 per unit BBMDengan data tersebut, setelah dilakukanpemograman optimalisasi kepuasan untuk masingmasingkonsumen, dapat diketahui dampak hipotesisdari pencabutan subsidi bagi dua orang konsumendengan pendapatan yang berbeda tersebut. Rincianhasil perhitungan tersebut disajikan dalam tabel 3.framework of seeing the effects of subsidy limitation onconsumers with different income levels. As illustrationof the income difference effect on the amount ofbenefit received presented below is the outcome ofthe consumer hospitalization programming to twoconsumers with different income levels. In more detail,the condition of both consumers is as follows:− Consumers: A and B− U = satisfaction/utility− X = fuel− Y = combined non-subsidized goods to theeconomically weak group− Z = combined non-subsidized goods to theeconomically strong group− I = income I A= Rp1 million per month; I B=Rp10 million per month− Consumption function of the two consumers isU = X 0,5 Y 0,5− P = average price P X= Rp 10, P Y= Rp 10 + 0,1P X, P Z= Rp 20 + 0,05 X− Amount of subsidy is Rp2 per unit of fuelWith the aforesaid data, after utility optimalizationprogramming has been conducted to the respectiveconsumers, the hypothetical impact of the subsidyrevocation on the two consumers with differentincomes can be known. Details of the calculationresults are presented in Table 3 below.THE INDONESIANBUDGET OVERVIEW 2010147

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALTable 3Hypothetical Effects of a BBM Subsidy Elimination on Consumer WelfareA (Customers with low to medium incomes)B (Customers with medium to high incomes)DescriptionIncome(IDR000)FuelOilPrice(IDR000)Pricesof Non-FuelGoods(IDR000)Consumption(Unit)Fuel(X)NonFuel(Y)UtilitySubsidyValueReceived(IDR000)Income(IDR 000)FuelPrice(IDR000)Pricesof Non-FuelGoods(IDR000)Consumption(Unit)Fuel(X)NonFuel(Y)UtilitySubsidyValueReceived(IDR000)With subsidy 1.000,0 8,0 10,8 62,5 46,3 53,8 125,1 10.000,0 8,0 19,9 626,6 251,9 397,3 1.253,1Without Subsidy 1.000,0 10,0 11,0 50,0 45,5 47,7 0,0 10.000,0 10,0 20,1 499,9 244,0 349,2 0,0Total Sacrifice -6,1 -125,1 -48,1 -1.253,1Relative Sacrifice -11,31 -12,10Compensastionof incomes tomaintain welfareGrossGovernmentSavingNet GovernmentSaving263,87 1.303,5125,06 1.253,11.114,3Hasil perhitungan seperti disajikan dalamtabel di atas menunjukkan bahwa konsumen denganpendapatan yang lebih tinggi (B) mengkonsumsidengan jumlah yang lebih besar dibanding konsumendengan pendapatan lebih rendah (A) untuk masingmasingbarang konsumsinya. Pada kondisi dengansubsidi, A mengkonsumsi barang dengan kombinasiBBM (X) sebanyak 62,5 unit dan non BBM (Y)sebanyak 46,3 unit, sementara B mengkonsumsidengan kombinasi BBM (X) sebesar 626,6 unit dannon BBM (Z) sebanyak 251,9 unit. Ketika itu, kepuasanyang diperoleh B juga lebih tinggi dibanding yangdiperoleh A, yaitu masing-masing 397,3 unit dan 53,8unit. Konsekuensi dari kondisi tersebut adalah bahwanilai subsidi total yang dinikmati oleh B lebih besardaripada nilai subsidi yang dinikmati oleh A, yaitu Rp1.253.100,0 per bulan dibanding Rp 125.100,0 perbulan.The calculation result as presented in thetable above shows that the consumer with thehigher income (B) consumes a larger amount thanthe consumer with the lower income (A) for each oftheir consumption goods. In the condition of havingthe subsidy, A consumes goods with a combinationof 62.5 fuel units (X) and 46.3 non- fuel units (Y),while B consumes with a combination 626.6 fuelunits (X) and 251.9 non- fuel units (Z). At that point,the satisfaction (utility) obtained by B is also higherthan those obtained by A, namely 397.3 units and53.8 units, respectively. The consequence of thatcondition is that the total subsidy value enjoyed by Bis larger than the subsidy value enjoyed by A, namelyRp1,253,100.0 per month compared to Rp125,100.0per month.148THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALSelanjutnya, bila subsidi sebesar Rp 2 per unitdicabut, maka dua konsumen tersebut akan mengalamipenurunan daya beli, sehingga menurunkan volumekonsumsinya menjadi 499,9 unit BBM dan 244,0 unitnon BBM untuk B, sementara A mengkonsumsi 50unit BBM dan 45,5 unit non BBM. Sejalan dengandengan itu, tingkat kepuasan yang dinikmati olehkedua konsumen juga mengalami penurunan, yaitumasing-masing menjadi 349,2 unit untuk B dan 47,7unit untuk A. Sementara itu, karena Pemerintah tidakmemberikan subsidi BBM, maka baik A maupun Btidak menikmati subsidi BBM.Hal penting yang perlu diperhatikan dariilustrasi di atas adalah masalah pengorbanan (sacrifice)dari masing-masing konsumen ketika Pemerintahmencabut subsidi BBM. Sesuai dengan kondisinya,pengorbanan dalam nilai rupiah subsidi untuk B lebihbesar dari pengorbanan untuk A, masing-masingsenilai Rp 1.253.000,0 per bulan dan Rp 125.100,0per bulan. Selain itu, pengorbanan dalam pengertiankepuasan yang hilang juga masih sejalan dengankondisi pendapatannya, yaitu B (48,1 unit) lebihtinggi daripada A (6,1 unit). Bila hanya dilihat darikondisi tersebut, nampak bahwa konsumen denganpendapatan yang lebih tinggi mengalami pengorbananlebih banyak sesuai dengan pendapatannya. Halitu terjadi baik pada volume konsumsi, nilai rupiahsubsidi, maupun total utility. Yang berbeda adalahapabila dilihat dari pengorbanan realtifnya (relativesacrifice), yaitu persentase kehilangan kepuasandibanding dengan kepuasan totalnya, maka nampakbahwa dua konsumen dengan pendapatan yangFurthermore, if the subsidy amounting toRp2 per unit is revoked, then the two consumers willexperience a decrease in their purchasing power, sothat decreasing their consumption volume to 499.9units of fuel and 244.0 units of non-fuel for B, whileA consumes 50 fuel units and 45.5 non-fuel units. Inline with that, the satisfaction level enjoyed by the twoconsumers will also decrease, namely, to 349.2 unitsfor B and 47.7 units for A respectively. Meanwhile,since the Government gives no fuel subsidy, then bothA and B do not enjoy a fuel subsidy.The important thing to pay attention to fromthe aforesaid illustration is the sacrifice made by eachof the consumers when the Government revokes thefuel subsidy. In accordance with its condition, thesacrifice in rupiah value of the subsidy for B is largerthan the sacrifice for A, equal to Rp 1,253,000.0 permonth and Rp125,100.0 per month respectively.In addition to this, sacrifice in the meaning of utility(satisfaction) lost is also still in a line with their incomecondition, namely that B (48.1 units) is higher than A(6.1 units). If viewed merely form such a condition,it seems that the consumers with higher incomesacrifice more in accordance with their income. Thisoccurs both in consumption volume, rupiah value ofthe subsidy, and total utility. The difference is if viewedfrom their relative sacrifice, namely the percentage ofutility loss compared to their total utility. In this caseit seems that the two consumers with far differentincomes have nearly the same relative sacrifice value.Thus, the important factor to take into consideration inTHE INDONESIANBUDGET OVERVIEW 2010149

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALjauh berbeda tersebut mempunyai nilai pengorbananrelative yang hampir sama. Dengan demikian,faktor penting yang harus dipertimbangkan dalamkaitannya dengan kebijakan pencabutan subsidiadalah pengorbanan relatifnya, yang mencerminkanperasaan kehilangannya, bukan pengorbanantotalnya. Oleh karena itu, tidak tepat kalau dikatakanbahwa pembatasan subsidi akan menimbulkandampak yang lebih dirasakan oleh golongan ekonomimenengah ke atas.Selanjutnya, agar kebijakan pembatasanbelanja subsidi BBM tersebut bisa dianggap sebagaikebijakan yang baik/sukses dari pandangan kebijakanpublik, maka Pemerintah harus melakukan kebijakantindak lanjut dari kebijakan tersebut. Tindak lanjuttersebut harus dirumuskan dan ditempuh agarPemerintah mampu mempertahankan kondisi paretooptimal dari perekonomian secara keseluruhan,atau paling tidak meminimalisir dampak negatifnya.Salah satu program tindak lanjut yang pentingadalah pemberian kompensasi kepada masyarakatyang paling menderita sebagai akibat dari kebijakantersebut, yaitu kelompok ekonomi lemah. Terkaitdengan pemberian kompensasi, kepada A dapatdiberikan kompensasi berupa transfer dalam bentuklain (kas atau subsidi untuk barang Y) dengan besaranyang mampu mengembalikan kepuasan total padatingkat ketika subsidi diberikan (Hicksian model),atau besaran yang mampu mengembalikan volumekonsumsi BBM kembali ke tingkat ketika disubsidi(kepuasan total meningkat) seperti diusulkan olehSlutsky (slutsky model). Untuk itu, pengukuran danrelation to the subsidy revocation policy is the relativesacrifice, which reflects the feeling of loss rather thanthe total sacrifice. Therefore, it is improper to say thatthe subsidy limitation will result in impacts that will befelt more by medium and upper economic groups.Furthermore, to allow the fuel subsidyexpenditure limitation to be deemed as a good/successful policy from public policy view, then theGovernment must conduct follow-up policies onsuch a policy. Such a follow-up must be formulatedand undertaken in order that the Government willbe able to maintain the pareto optimal condition ofthe economy on the whole, or at least to minimize itsnegative impacts. One important follow-up programis the granting of compensation to the communitieswhich suffer most as a result of that policy, namely theeconomically weak group. Related to compensationgranting, A can be given compensation in the form oftransfers of other forms (cash or subsidy to goods Y)with an amount that is able to recover the total utilityto a level when the subsidy is given (Hicksian model),or an amount that is able to return the consumptionvolume of fuel back to a level when being subsidized(total utility increases) as proposed by Slutsky (slutskymodel). For that purpose, the measurement andcalculation of this compensation amount is also aserious matter. If this is carried out successfully, then150THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALpenghitungan mengenai besaran kompensasi ini jugamerupakan hal yang serius. Bila hal tersebut dilakukandengan berhasil, maka pencabutan subsidi tersebutakan memberikan hasil seperti yang diharapkan, dankonsumen golongan ekonomi lemah tidak mengalamikondisi worse off, tetapi bahkan better off.the subsidy revocation will give the desired results,and the economically weak consumer group will notexperience a condition which is worse off, but betteroff.PemerintahTerkait dengan wacana pembatasan belanjasubsidi BBM, Pemerintah perlu menyusun rencanastrategis, dari tahap perencanaan, implementasi, dantindak lanjutnya. Di sisi perencanaan, Pemerintahperlu mempertimbangkan dengan matang setiaplangkah dari rencana tersebut, antara lain mengenaiseberapa besar besaran subsidi yang mau dibatasi,kapan mulai dibatasi, bahan bakar jenis apa yangakan dibatasi subsidinya, serta memperhitungkansegala dampak dan langkah penanggulangannya.Dalam tahap perencanaan ini juga perlu dipikirkanagar pencabutan subsidi tersebut dapat memberikanmanfaat yang sebesar-besarnya bagi kemakmuranrakyat banyak, bukannya justru menimbulkan belanjajenis lain yang nilai tambahnya atau kualitasnya samaatau bahkan lebih rendah daripada subsidi BBM.Dalam tahap implementasinya, salah satuhal penting yang perlu diperhatikan adalah strategiekonomi mikronya, dimana sebaiknya pembatasantersebut tidak menggunakan strategi diskriminasiharga (price discrimination). Hal itu karena prakondisi(asumsi) untuk berhasilnya penerapan diskriminasiharga, yaitu pemisahan wilayah pasar secara tegas,nampaknya sulit untuk dipenuhi oleh komoditasThe GovernmentRelated to the fuel subsidy expenditurelimitation discourse, the Government needs todevelop a strategic plan for the planning stage,implementation, and follow up stages. On theplanning side, the Government needs to thoroughlyconsider every step of that plan, among other things,concerning what amount of the subsidy to be limited,when the limitation starts, what kinds of fuels are to belimited under the subsidy, and takes into account all ofits impacts and mitigation steps. In the planning stageit is also necessary to think how the subsidy revocationcan give maximum benefits to public welfare, ratherthan causing either type of expenditure to have thesame or even lower added value or quality than thefuel subsidy.In its implementation stage, one importantthing to pay attention to is the micro economicstrategy, in which the limitation should not usea price discrimination strategy. This is due to thepreconditions (assumptions) for the success of theprice discrimination application, namely the explicitseparation of market area, which is seemly difficultto be met by fuel and similar commodities. Thus,THE INDONESIANBUDGET OVERVIEW 2010151

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALBBM dan sejenisnya. Dengan demikian, penerapandiskriminasi harga, apakah itu antar wilayah, antarkelompok pembeli, atau antar waktu; selain akanmemerlukan biaya ekstra yang besar dan permanenuntuk implementasinya (misalnya untuk smartcard), juga cenderung mengalami kebocoransehingga efektifitasnya relatif rendah. Dengandemikian, pembatasan subsidi melalui penerapandiskriminasi harga, kemungkinan besar tidak akanmemberikan hasil penghematan anggaran sebesaryang diperkirakan. Namun, apabila memang akandilaksanakan, diskriminasi harga tersebut dapatdiimplementasikan menurut jenisnya.Dengan dicabutnya belanja subsidi BBM,dampak utama yang dirasakan Pemerintah adalahterhapusnya, seluruh atau sebagian, beban belanjasubsidi BBM dari APBN. Sehubungan dengan ituPemerintah harus menyusun rencana strategis untuktindak lanjutnya. Langkah pertama yang sebaiknyaditempuh Pemerintah adalah meng”earmark” danayang bisa dihemat dari pembatasan subsidi tersebut,dan mengalokasikannya untuk kepentingan sesuaisasaran yang ditetapkan khususnya kegiatan yang bisamenambah ketersediaan energi dan/atau kebutuhanakan BBM dan subsidinya, seperti pengembangansumber daya energi, pengembangan jasa transportasimassa, dan lain-lain. Dana yang telah di”earmark”tersebut, sebagian harus digunakan untuk memberikankompensasi kepada kelompok ekonomi lemah sepertidisampaikan pada sub sebelumnya. Selanjutnya, untuktahun-tahun selanjutnya selama dibutuhkan, sejalandengan penerapan kerangka pembangunan jangkathe application of price discrimination, regardless ofinter-area, inter-buyer groups, or interim, in additionto requiring large extra and permanent costs for itsimplementation (such as for smart cards), will alsotend to experience leakage, so that its effectivenesswill be relatively low. Thus, subsidy limitation thoughthe application of price discrimination will mostlikely not give budget savings as much as expected.However, if it is indeed to be implemented, the pricediscrimination can be implemented according to itstype.With the revocation of the fuel subsidyexpenditure, the main impact felt by the Governmentwill be the elimination of all or part of the fuel subsidyexpenditure burden from the Indonesian Budget.In that relation, the Government must develop astrategic plan for its follow up. The first step thatshould be taken by the Government is to “earmark”funds that can be saved from that subsidy limitation,and allocate them to the purposes according to thedetermined targets, particularly for activities that willbe able to increase the availability of energy and/or the need for fuel and its subsidation, such as forenergy resource development, mass transportationservice development, and others. These “earmarked”funds, must be partly used to provide compensationto the economically weak groups as described in theprevious section. Furthermore, for the following years,as long as required, in line with the application of themedium-term development framework (KPJM), the152THE INDONESIANBUDGET OVERVIEW 2010

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALmenengah (KPJM), Pemerintah harus menempatkanprogram yang dibiayai dari earmark penghematanbelanja subsidi tersebut sebagai program baseline,hingga sasarannya sudah tercapai. Alternatifpenggunaan dana hasil penghematan subsidi BBMyang dapat dipertimbangkan antara lain adalah (1)untuk investasi di bidang energi (listrik) dalam rangkamengurangi beban subsidi listrik di masa depan, (2)untuk menambah belanja beberapa program prioritasdalam rangka stimulus fiskal khususnya infrastrukturyang dapat mengefisienkan penggunaan BBM, dan(3) pengembangan sistem transportasi massa. Melaluilangkah tersebut, diharapkan bahwa kebijakanpembatasan subsidi akan dapat memberikan nilaitambah yang positif.CATATAN PENTINGDari ulasan yang disampaikan di atas, dapat diambilbeberapa catatan penting sebagai berikut :1. Belanja subsidi BBM merupakan komponenyang siginifikan dari sisi besarannya, akan tetapicenderung inefisien dalam alokasinya;2. Alokasi subsidi BBM cenderung memberikanmanfaat yang lebih besar bagi kelompokmasyarakat golongan ekonomi yang lebihkuat dalam hal nilai nominalnya dan tingkatkepuasannnya;3. Pembatasan subsidi mengakibatkan dampakkehilangan yang secara absolute (absolute sacrifice)lebih besar bagi kelompok masyarakat pendapatanmenengah ke atas, tetapi secara relative (relativesacrifice) dialami oleh semua kelompok masyarakatGovernment must place a program that is financedfrom the earmark of subsidy expenditure savings as abaseline program, until its goals have been attained.Alternative uses of funds resulting from the fuelsubsidy savings that can be considered are, amongothers, (1) to investment in the energy (electricity)sector in order to decrease the electricity subsidyburden in the future, (2) to increase expenditures forseveral priority programs in the framework of fiscalstimulus, particularly infrastructures that can makefuel use more efficient, and (3) to develop a masstransportation system. Through these steps, it isexpected that the subsidy limitation policy will be ableto provide positive added value.IMPORTANT NOTESFrom the aforesaid description, some importantnotes can be made, as follows:1. The fuel subsidy expenditure is a significantcomponent from the amount side, however ittends to be inefficient in its allocation;2. The fuel subsidy allocation tends to give morebenefits to economically weaker communitygroups in terms of its nominal value and its utilitylevel;3. Subsidy limitations cause absolute loss effects(absolute sacrifice) that are larger to the communitygroups with medium and higher incomes, but therelative loss effect (relative sacrifice) is experiencedby the two community groups at a level that tendsto be equal;THE INDONESIANBUDGET OVERVIEW 2010153

KEBIJAKAN PEMBATASAN SUBSIDI BAHAN BAKAR MINYAK (BBM) : POTENSI MANFAAT DAN RISIKONYA UMUMFUEL (BBM) SUBSIDY LIMITATION POLICY: ITS POTENTIAL BENEFITS AND RISKS GENERALpada tingkat yang cenderung sama;4. Bila pembatasan subsidi BBM jadi dilaksanakan,sebaiknya Pemerintah meng-earmark dana daripenghematan tersebut dan digunakan untuk(a) memberikan kompensasi bagi kelompokmasyarakat ekonomi lemah agar tidak mengalamikondisi worse off atau justru menimbulkan kondisibetter off, (b) investasi yang bisa memberikannilai tambah dalam jangka panjang khususnyaterkait dengan pemenuhan kebutuhan energimasyarakat, dan (c) menambah belanja prioritas;5. Dalam hal pembatasan tersebut bersifat sebagian,untuk efektivitasnya, agar dihindarkan penerapanstrategi diskriminasi harga (price discrimination).4. If the fuel subsidy limitation is indeed implemented,the Government should earmark the fundsgained from such savings and use them to: (a)compensate the economically weak communitygroups to prevent them from experiencing a worseoff condition or even create a better off condition,(b) investments that are able to give added valuein the long-term, particularly those related to thesatisfaction of the energy needs of the community,and (c) increase the priority expenditures;5. In case the limitation is partial in nature, to beeffective the application of a price discriminationstrategy should be avoided.154THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENTSTIMULUS FISKALAPPLICATION OF REWARD ANDPUNISHMENT IN FISCAL STIMULUSPENDAHULUANPeranan pemerintah khususnya melalui instrumenkebijakan fiskal dalam perekonomian nasionalsangat penting. Pada saat mekanisme pasar tidakberjalan sebagaimana mestinya di tengah-tengahdistribusi pendapatan yang tidak seimbang, makaPemerintah perlu melakukan intervensi untukdapat meningkatkan aggregate demand. Keynes,salah seorang ekonom terkenal, sudah sejak lamamenyatakan tentang pentingnya peranan pemerintahtersebut khususnya di tengah krisis. Dia berpendapatbahwa apabila perekonomian dalam keadaan resesi,maka masyarakat tidak akan percaya kepada pasarsehingga Pemerintah harus melakukan penyelamatanagar tidak terjadi kehancuran pasar.Pada tulisan ini, akan dijabarkan krisis ekonomi duniayang terjadi di tahun 2008-2009 dan memaksapemerintah bersama-sama DPR mengambil langkahlangkahkhusus melalui kebijakan stimulus fiskalserta melihat secara detil reward and punishmentyang untuk pertama kalinya diterapkan terhadapstimulus fiskal di tahun 2009. Selanjutnya juga akanINTRODUCTIONThe Government’s role, particularly through the useof fiscal policy instruments in the national economy, isvery important. When the market mechanism reachesa deadlock regarding an imbalanced distribution ofincome, then the Government needs to intervene inorder to be able to increase the aggregate demand.Keynes, a well-known economist, long ago pointedout the importance of such a government role,particularly in times of crisis. He suggested that if theeconomy is in a recession, then the community willnot believe in the market; therefore, the Governmentmust conduct a rescue operation to prevent themarket from collapsing.This writing will elaborate on the world economiccrisis which occurred from 2008-2009, which forcedthe government and the House of Representatives(DPR) to take special steps through a fiscal stimuluspolicy, and to see in detail the reward and punishmentsystem that was applied for the first time to the fiscalstimulus in 2009. Afterwards, some problems to faceTHE INDONESIANBUDGET OVERVIEW 2010155

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSdisampaikan beberapa permasalahan yang dihadapiserta pelajaran yang dapat dipetik dari penerapanreward and punishment stimulus fiskal di tahun2009.LATAR BELAKANGKrisis ekonomi global pada tahun 2008 yang dipicuoleh krisis sektor perumahan di AS dimulai sejaktahun 2007 terus berlangsung di tahun 2008.Krisis yang menyebabkan menurunnya kinerjaperekonomian dunia secara drastis pada tahun 2008tersebut diperkirakan masih akan terus berlanjutbahkan akan meningkat intensitasnya di tahun 2009.Perlambatan pertumbuhan ekonomi dunia, selainmenyebabkan volume perdagangan global padatahun 2009 merosot tajam, juga akan berdampakpada banyaknya industri besar yang menjadibangkrut, terjadinya penurunan kapasitas produksiserta meningkatnya jumlah pengangguran dunia.Hal ini tentu saja menimbulkan kecemasan akanterjadinya krisis keuangan global sebagaimana greatdepression yang terjadi di tahun 1930-an. Beberapanegara di dunia bahkan telah melakukan sejumlahlangkah-langkah penyelamatan termasuk denganrasionalisasi perbankan. Hal ini diperlukan mengingatkrisis tersebut dapat berkembang dari krisis keuanganmenjadi krisis kepercayaan.Bagi negara-negara berkembang, krisis ini berpotensiuntuk merusak fundamental perekonomian danmemicu terjadinya krisis ekonomi yang lebih parah.Kekhawatiran atas dampak negatif pelemahanekonomi global terhadap perekonomian di negaraandlessons to be learned from the application of thisreward and punishment system of fiscal stimulus in2009 will be presented.BACKGROUNDThe global economic crisis in 2008, which wastriggered by the housing sector crisis in US, began in2007 and continued in 2008. This Crisis, which causeda dramatic decrease in world economic performancein 2008, was predicted to continue and even increasein intensity in 2009. The slowdown of world economicgrowth, in addition to causing global trade volume todrop sharply in 2009, will also bankrupt many largeindustries, see production capacity decreases, andlead to increases in world unemployment figures. Theoccurrence of this global monetary crisis has certainlycaused anxiety, as did the great depression whichoccurred in 1930’s. Some countries have even takena number of rescue measures, including throughmeans of banking rationalization. This is necessaryconsidering that such a crisis could develop from amonetary crisis into confidence crisis.For the developing countries, this crisis has a potentialto damage economic fundamentals and to triggerthe occurrence of a worse economic crisis. Thisfear of negative impacts from the global economicweakening the economy in developing countries has156THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSnegara berkembang ini, telah memberikan tekananpada mata uang seluruh dunia, termasuk Indonesia.Indonesia sebagai bagian dari perekonomian duniajuga tidak dapat terlepas dari dampak perlemahanekonomi dunia tersebut. Dampak negatif yangpaling cepat dirasakan sebagai akibat dari krisisperekonomian global adalah pada sektor keuanganmelalui aspek sentimen psikologis maupun akibatmerosotnya likuiditas global. Harga saham di BursaEfek Indonesia (BEI) turun mencapai sekitar 50,0persen seiring depresiasi nilai tukar rupiah denganvolatilitas yang meningkat. Sepanjang tahun 2008,nilai tukar rupiah telah terdepresiasi sebesar 17,5persen. Kecenderungan volatilitas nilai tukar rupiahtersebut diperkirakan masih akan berlanjut hinggatahun 2009 dengan masih berlangsungnya upayapenurunan utang dari lembaga keuangan global.Berbagai kondisi tersebut di atas diperkirakan akanberpengaruh signifikan terhadap perlambatanpertumbuhan ekonomi, penyediaan kesempatan kerja,dan upaya pengurangan kemiskinan. Pertumbuhanekonomi diperkirakan akan menurun ke level 4,5persen terutama disebabkan oleh (1) perlambataninvestasi yang diperkirakan mencapai 4,0 persen,lebih rendah dari perkiraan sebelumnya sebesar 7,5persen, antara lain berasal dari penanaman modalasing (PMA) dan investasi portofolio; dan (2) kinerjaekspor yang melambat dari perkiraan sebelumnya7,8 persen menjadi nol persen. Penurunan eksportersebut juga diikuti oleh penurunan produksi,sehingga pada akhirnya pengurangan tenaga kerja(PHK) sulit dihindari.put pressure on all currencies throughout the world,including in Indonesia.Similarly, Indonesia, as part of the world economy,could not avoid this weakening impact on worldeconomics. The negative impact which was perceivedmost quickly as being a result of the global economiccrisis was in the monetary sector, through boththe psychological sentiment aspect and as a resultof decreased global liquidity. Share prices in theIndonesia Stock Exchange (ISX) decreased by around50.0 percent in a line with the increased volatility ofrupiah exchange rate depreciation. Over 2008, therupiah exchange rate depreciated by 17.5 percent. Itwas predicted that this tendency of rupiah exchangerate volatility would continue until 2009, accompaniedby the ongoing efforts to reduce debts from globalfinancial institutions.It is expected that these various conditions as describedabove will cause a significant slowdown in economicgrowth, the provision employment opportunities,and poverty alleviation efforts. Economic growth willpredictably decrease to a level 4.5 percent, which isspecifically caused by: (1) an investment slowdownthat is predicted to be 4.0 percent, lower than theprevious forecast of 7.5 percent, originating from,among other things, foreign investments (PMA)and portfolio investments; and (2) slower exportperformance, down from the previous forecast of7.8 percent to zero percent. This export decrease wasalso followed by a decrease in production, making itdifficult to avoid employment terminations (PHK).THE INDONESIANBUDGET OVERVIEW 2010157

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSDengan berbagai perkembangan tersebut,peningkatan pengangguran tenaga kerja dan jumlahmasyarakat miskin merupakan akibat berikutnya yangakan segera dialami oleh perekonomian nasional. Saatitu, fenomena pemutusan hubungan kerja (PHK) telahterjadi pada industri-industri yang berorientasi ekspor,menyusul kemudian rencana PHK pada industri tekstildan produk tekstil (TPT) dan kertas, dan rencanamerumahkan tenaga kerja pada industri perkayuandan industri perkebunan. Selain itu, resesi global jugaakan mengakibatkan PHK atas sebagian dari tenagakerja Indonesia (TKI) di luar negeri, dan pemulanganmereka ke Indonesia. Hal ini tentu akan menambahberat tekanan pada pasar tenaga kerja di Indonesia,sekaligus juga akan mengurangi pendapatan devisadari penghasilan mereka di luar negeri.With these various developments, the nextconsequence to be imminently experienced by thenational economy was increased unemploymentand increased number of poor. At that time, layoffsoccurred in export-oriented industries, followed laterby the layoff plans in the textile and textile product(TPT) and paper industries, and the layoff plan in thetimber industry and plantation industries. In additionto this, the global recession will also cause thetermination of some Indonesian labour (TKI) abroad,and their repatriation to Indonesia. This will certainlyincrease the pressure on labor market in Indonesia,while at the same time reducing foreign exchangerevenues from their income abroad.KEBIJAKAN STIMULUS FISKALDalam rangka memperkecil dampak negatif darikrisis keuangan global tersebut, Pemerintah perlumelakukan langkah-langkah penyesuaian darurat dibidang fiskal, guna menyelamatkan perekonomiannasional tahun 2009 dari krisis global, antara laindengan memperluas program stimulus ekonomimelalui APBN 2009, melakukan perubahan terhadapbeberapa asumsi ekonomi makro yang dirasakansudah tidak lagi realistis, dan penyesuaian berbagaibesaran pendapatan negara, belanja negara, sertadefisit dan pembiayaan anggaran. Salah satu langkahyang ditempuh pemerintah adalah melalui programstimulus fiskal.Kebijakan stimulus fiskal untuk countercyclical yangFISCAL STIMULUS POLICYIn the framework of reducing the negative impacts ofthe global monetary crisis, the Government needs totake emergence adjustment steps in the fiscal sector,in order to save the national economy in 2009 fromthe global crisis, by means of, among other things:expanding the economic stimulus program throughthe 2009 Indonesian Budget, making changes to somemacro economic assumptions that are perceived as nolonger being realistic, and the adjustment of variousamounts of revenues, expenditures, and budget deficitand financing. One step taken by the government isthrough the fiscal stimulus program.The countercyclical fiscal stimulus policy that was158THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSdiambil Pemerintah pada dasarnya dimaksudkanuntuk :1. Mempertahankan daya beli masyarakat;2. Membenahi sektor keuangan dan pasar modal;3. Melakukan optimalisasi APBNKebijakan stimulus fiskal tersebut diterapkan baikpada sisi pendapatan (melalui income tax) maupunpada sisi belanja (spending) dengan tujuan :(a) mempertahankan dan/atau meningkatkandaya beli masyarakat untuk dapat menjaga lajupertumbuhan konsumsi di atas 4,0 persen;(b) mencegah PHK dan meningkatkan dayatahan dan daya saing usaha menghadapi krisisekonomi dunia; dan(c) menangani dampak PHK dan mengurangitingkat pengangguran dengan meningkatkanbelanja infrastruktur padat karya.Disisi pendapatan, peningkatan daya beli masyarakatdilakukan melalui penurunan tarif PPh OrangPribadi dan kenaikan penghasilan tidak kena pajak,pemberian subsidi harga untuk obat generik, dan PPNuntuk produk akhir ditanggung Pemerintah (DTP),penurunan harga BBM, kenaikan gaji PNS, TNI, Polridan pensiunan, guru/dosen, dan pemberian bantuanlangsung tunai (BLT). Peningkatan daya saing dandaya tahan usaha ditempuh melalui penurunan tarifPPh Badan dan perusahaan terbuka, pemberianfasilitas bea masuk DTP, PPh pasal 21 dan 25 DTP, PPNDTP, potongan tarif listrik untuk industri, penurunanharga solar, subsidi bunga bagi perusahaan air bersih,taken by the Government is basically aimed at:1. Maintaining the public’s purchasing power;2. Rearranging the monetary and capital marketsectors;3. Optimizing the Indonesian BudgetThe fiscal stimulus policy is applied to both the incomeside (through the income tax) and the spending side,with the following purposes:(a) To maintain and/or increase the community’spurchasing power in order to be able tomaintain the consumption growth rate above4.0 percent;(b) To prevent layoffs (PHK) and to improve theendurance and competitiveness of businessesin facing to the world economic crisis; and(c) To address the PHK impacts and to decreaseunemployment levels by increasing laborintensiveinfrastructure expenditures.On the income side, the improvement of thecommunity’s purchasing power is conducted through:decreasing Individual Income Tax (PPh) rates andincreasing non-taxable incomes; granting of a pricesubsidy for generic medicines; VAT (PPN) for finalproducts borne by the Government (DTP); decreasingfuel oil prices; increasing salaries for Civil Servants (PNS),Indonesian Military (TNI), Indonesian Police (Polri) andpensioners, and teachers/lecturers; and the granting ofDirect Cash Assistance (BLT). The increase of businesscompetitiveness and endurance is undertaken by:decreasing the PPh rate for Corporations and publiclytradedcompanies, granting of import duty facilities ofTHE INDONESIANBUDGET OVERVIEW 2010159

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSdan penyertaan modal negara (PMN) dalam rangkakredit usaha rakyat.Sedangkan dari sisi belanja, penciptaan lapangan kerjadan penanggulangan dampak PHK perlu dilakukanmelalui penambahan anggaran untuk infrastrukturyang terkait dengan bencana alam, jalan, jembatan,irigasi, jaringan kereta api, percepatan penyelesaianinfrastruktur lanjutan, instalasi pengolahan airminum, transmisi dan gardu induk listrik, infrastrukturpasar, rumah sakit, serta revitalisasi dan rehabilitasipergudangan.Stimulus fiskal disisi belanja tersebut selanjutnyaditentukan atau dibatasi untuk program/kegiatandengan kriteria umum sebagai berikut:1. Program/kegiatan harus menciptakan lapangankerja yang signifikan;2. Hasilnya seketika dan dapat diselesaikan dalamtahun 2009;3. Memenuhi sasaran Inpres Nomor 5 Tahun 2008tentang Fokus Program Ekonomi 2008-2009;4. Harus melengkapi sistem jaringan infrastrukturagar lebih efisien;5. Program/kegiatan yang dipilih merupakan bagiandari rencana strategis pemerintah;6. Timely, targeted dan temporary.Untuk menjamin agar pelaksanaan kegiatan dapatmencapai targetnya, maka selain kriteria umumtersebut diatas, juga ditetapkan kriteria pelaksanaanDTP, PPh articles 21 and 25 of DTP, PPN DTP, electricityrate discount for industry, decreased diesel oil prices,interest subsidy to clean water companies, and capitalparticipation (PMN) in the framework of the people’sbusiness credit program.On the spending side, the creation of job opportunitiesand the mitigation of the impact of layoffs needs tobe conducted through: increasing the budget forinfrastructure related to natural disasters, roads,bridges, irrigation, railways, acceleration of advancedinfrastructure completion, drinking water treatmentplants, electricity transmission and main relay stations,market infrastructure, hospitals, and warehousingrevitalization and rehabilitation.The fiscal stimulus for the spending side was laterdetermined or limited to programs/activities with thefollowing general criteria:1. The program/activity must create significant jobopportunities;2. Its result is immediate and can be completed in2009;3. Meeting the goals of Presidential Instruction(Inpres) Number 5 of 2008 regarding Focus of the2008-2009 Economic Program;4. Must be equipped with an infrastructure networksystem for more efficiency;5. The selected program/activity is part of thegovernment strategic plan; and6. Is timely, targeted and temporary.In order to ensure that the implementation of activitieswill attain the goals, then, in addition to the aforesaidgeneral criteria, the criteria of activity implementation160THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSkegiatan yaitu :1. Kegiatan sudah memiliki desain atau dapatmenyiapkan desain secara cepat;2. Kegiatan tersebut sudah tidak tersangkut masalahtanah;3. Dipastikan dapat terserap pada tahun 2009.Kriteria tersebut penting mengingat dana stimulusfiskal harus bisa dilaksanakan secara cepat dandirealisasikan tepat waktu agar multiplier effect-nyaterhadap perekonomian dapat segera dirasakan.Karena itu, untuk menjaga agar pelaksanaan kegiatanserta pencairan dana dapat terlaksana, Pemerintahjuga menerapkan sistem Reward and Punishmentuntuk pertama kalinya dalam pelaksanaan APBN,sebagaimana tercantum dalam pasal 11A UU No.26Tahun 2009 tentang Perubahan atas Undang-UndangNo.41 Tahun 2008 tentang APBN TA 2009.are also established, namely:1. The activity has had a design or can prepare thedesign quickly;2. The activity is not already entangled in any landproblem;3. Is ascertained to be able to be absorbed in2009.These criteria are important, considering that the fiscalstimulus funds must be able to be implemented quicklyand realized on time to allow its multiplier effects forthe economy to be felt immediately. Therefore, inorder to ensure that the activity implementation andfund withdrawal can be realized, the Governmentalso applied a Reward and Punishment system for thefirst time in the Indonesian Budget implementation,as specified in Article 11A of Law No. 26 of 2009regarding the Amendment to Law No. 41 of 2008 onthe Indonesian Budget for the 2009 Fiscal Year.PELAKSANAAN STIMULUS FISKAL DANPENERAPAN REWARD AND PUNISHMENTSebagai langkah awal perencanaan stimulusfiskal, Pemerintah diwakili Menteri Keuangan padatanggal 23 Februari 2009 mengajukan usulanpenyesuaian atas APBN 2009 kepada PanitiaAnggaran DPR berkaitan dengan perkembangankrisis keuangan global beserta langkah-langkahdarurat yang diperlukan. Tindakan Pemerintahtersebut sejalan dengan Pasal 23 UU No. 41 tahun2008 tentang APBN 2009, yang menyebutkan bahwadalam keadaan darurat pemerintah dengan pertujuanDPR dapat menempuh langkah-langkah yangIMPLEMENTATION OF FISCAL STIMULUS AND THEAPPLICATION OF REWARD AND PUNISHMENTAs a preliminary step of the fiscal stimulusplanning, the Government, represented by theMinister of finance, on the 23 rd of February 2009submitted the 2009 Indonesian Budget adjustmentproposal of to the Budget Committee of the Houseof Representatives, related to the development of theglobal monetary crisis and emergency steps neededto be taken. This step taken by the Governmentwas in line with Article 23 of Law No. 41 of 2008regarding the 2009 Indonesian Budget, which statesthat in emergency situations the government, withTHE INDONESIANBUDGET OVERVIEW 2010161

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSdipandang perlu untuk mengatasi keadaan darurat.Bentuk usulan adalah penyesuaian APBN 2009 danprogram stimulus fiskal. Sebagaimana diatur pasal 23,persetujuan DPR adalah keputusan yang tertuang didalam kesimpulan Rapat Kerja Panitia Anggaran DPRRI dengan pemerintah yang dilakukan dalam waktu1 x 24 jam sejak diterimannya usulan Pemerintah.Waktu yang sempit menunjukkan sifat mendesaknyaprogram stimulus fiskal dimaksud.Panitia Anggaran DPR pada tanggal 24Februari 2009 mendukung adanya penyesuaianAPBN 2009 dan Program stimulus fiskal yang diajukanPemerintah. Bahkan, disepakati adanya tambahanbelanja dari semula yang diusulkan pemerintah sebesarRp10,2 triliun menjadi Rp12,2 triliun (dari stimulusfiskal di bidang perpajakan dan belanja semulaRp71,3 triliun menjadi Rp73,3 triliun). Disamping itu,disepakati pula adanya lampiran yang memuat daftarkementerian/lembaga yang mendapatkan tambahanbelanja berikut kegiatan atau obyek infrastruktur danlokasi untuk beberapa kegiatan di beberapa propinsi/kabupaten.Menindaklanjuti kesepakatan tersebutdikeluarkan Surat Edaran Menteri KeuanganNo.812/MK.02/2009 tanggal 27 Februari 2009 yangmenginformasikan kepada kementerian/lembagayang mendapatkan alokasi stimulus fiskal, berupa(i) pemberitahuan besaran alokasi, dan (ii) memintathe approval of the House of Representatives (DPR),can take steps that it deems necessary to overcomethe emergency situation. The form of the proposalis an adjustment to the 2009 Indonesian Budgetand the fiscal stimulus program. As provided for inArticle 23, approval of the House of Representativesis a decision that is contained in the conclusion ofthe Work Meeting of the Budget Committee of theHouse of Representative with the government, whichis convened within 24 hours as of the receipt of theGovernment’s proposal. The narrow time indicates theurgency of the fiscal stimulus program in question.On the 24 th of February 2009, the BudgetCommittee of the House of Representatives supportedthe adjustment of the 2009 Indonesian Budget and theFiscal stimulus program proposed by the Government.It was even agreed to increase spending of theamount proposed by the government from Rp10.2trillion to Rp12.2 trillion (from the fiscal stimulus intaxation and spending sector from Rp71.3 trillion toRp73.3 trillion). In addition to this, it was also agreedto have attachments that contained a list of ministries/institutions that will receive additional expenditures,together with the activities or infrastructure objectsand locations for some activities in some provinces/regencies.Following up these agreements, the Circularof the Minister of Finance No.812/MK.02/2009 datedthe 27 th of February 2009 was issued, informing theministries/agencies of the receipt of fiscal stimulusallocations, in the form of: (i) notices of allocationamounts, and (ii) requests for the relevant ministries/162THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSkementerian/lembaga terkait agar menyiapkan agencies to prepare RKAKL, particularly for activitiesRKAKL terutama untuk kegiatan-kegiatan yang tidakmengalami perubahan dari yang semula diusulkanthat are unchanged from the original ones proposedby the ministries/agencies.kementerian/lembaga.Selanjutnya, Menteri Keuangan menerbitkanFurthermore, the Minister of finance issuedSurat Edaran No.883/MK.02/2009 kepada a Circular No.883/MK.02/2009 to the ministries/kementerian/lembaga yang berisi juga KesepakatanPanggar dengan Pemerintah yang ditandatanganiantara Pimpinan Panggar dan Menteri Keuanganmemuat alokasi dana stimulus fiskal Kementerian/Lembaga sebagai berikut:agencies, also containing a Panggar Agreementwith the Government, which was signed betweenthe Panggar Leader and the Minister of finance,containing the allocations for fiscal stimulus funds ofthe Ministries/Agencies, as follows:(in thousands)No BA Ministries/Agencies CeilingI Ministries/Agencies 11,335,000,000018 Ministry of Agriculture 650,000,000020 Ministry of Energy and Mineral Resources 500,000,000022 Ministry of Transportation 2,198,800,000024 Ministry of Health 150,000,000026 Ministry of Manpower & Transmigration 300,000,000032 Ministry of Maritime Affairs and Fisheries 100,000,000033 Ministry of Public Works 6,601,200,000044 State Ministry for Cooperatives & SMEs 100,000,000090 Ministry of Trade 335,000,000091 State Ministry for People Housing 400,000,000II Non-Ministries/Agencies 865,000,000999 State General Treasurer (BUN) 865,000,000Generic Medicine Subsidy 350,000,000Subsidy for Clean Water Interest 15,000,000PMN to Jamkrindo Askrindo 500,000,000T O T A L 12,200,000,000THE INDONESIANBUDGET OVERVIEW 2010163

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSUntuk penyelesaian SAPSK dana stimulusfiskal dalam prakteknya cukup bervariasi, SAPSKStimulus fiskal 2009 yang pertama kali ditetapkan(23 Maret 2009) adalah SAPSK untuk KementerianPerumahan Rakyat. Sedangkan SAPSK terakhir yangditetapkan tanggal 7 November 2009 adalah SAPSKuntuk Kementerian Pertanian (BA 18) dan SAPSKterakhir pada BA BUN (BA 999) untuk alokasi padabantuan langsung/subsidi pupuk (20 November2009).Secara lengkap tanggal penyelesaiannyaadalah sebagai berikut Kementerian Pertanian (7November 2009), Kementerian Energi dan SumberDaya Mineral (24 Maret 2009), KementerianPerhubungan (11 Juni 2009), Kementerian Kesehatan(31 Maret 2009), Kementerian Tenaga Kerja danTransmigrasi (8 April 2009), Kementerian Kelautandan Perikanan (30 April 2009), Kementerian PekerjaanUmum (1 Juni 2009), Kementerian Negara Koperasi &UKM (20 Maret 2009), Kementerian Perdagangan (3Juni 2009), Kementerian Negara Perumahan Rakyat(23 Maret 2009), Subsidi Obat Generik (1 Mei 2009),Subsidi Bunga Air Bersih (11 Juni 2009), PMN kepadaJamkrindo Askrindo – KUR (11 November 2009),Bantuan langsung Benih Unggul (19 November 2009),dan bantuan langsung pupuk (20 November 2009).Terdapat pemblokiran anggaran stimulusfiskal dalam dokumen SAPSK yang telah diterbitkantersebut sebagai berikut:In practice, the completion of the BudgetPer Work Unit (SAPSK) of fiscal stimulus funds variesconsiderably. The SAPSK of the 2009 fiscal stimuluswhich was stipulated for the first time (23 March 2009)is the SAPSK for the Ministry of People’s Housing.Whereas, the last SAPSK that was stipulated on the7 th of November 2009 was SAPSK for the Ministryof Agriculture (BA 18), and the last SAPSK in the BABUN (BA 999) was an allocation for the fertilizer directassistance/subsidy (20 November 2009).In all, the completion dates were as follows:The Ministry of Agriculture (7 November 2009), theMinistry of Energy and Mineral Resources (24 March2009), the Ministry of Transportation (11 June 2009),the Ministry of Health (31 March 2009), the Ministryof Manpower and Transmigration (8 April 2009), theMinistry of Maritime Affairs and Fisheries (30 April2009), the Ministry of Public Works (1 June 2009), theMinistry for Cooperatives & SMEs (20 March 2009),the Ministry of Trade (3 June 2009), the Ministry ofPeople’s Housing (23 March, 2009), the GenericMedicine Subsidy (1 May 2009), the Subsidy forClean Water Interest (11 th of June, 2009), the PMNto Jamkrindo Askrindo – KUR (11 November 2009),Direct Assistance for Superior Seeds (19 November2009), and fertilizer direct assistance (20 November2009).There was a blocking of the fiscal stimulusbudget in the SAPSK documents that have beenissued, as follows:164THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUS(in thousands)No BA Ministries/Agencies Ceiling Blocked ReasonI Ministries/Agencies 11,335,000,000 109,284,239018 Ministry of Agriculture 650,000,000 0020Ministry of Energy andMineral Resources500,000,000 3,788,666Efficiency from theremaining study results inthe Microhydro ElectricityGenerators that originatesfrom the difference of coststandards022 Ministry of Transportation 2,198,800,000 32,615,482024 Ministry of Health 150,000,000 70,669026032Ministry of Manpower andTransmigrationMinistry of Maritime Affairsand Fisheries300,000,000 61,616,711100,000,000 0033 Ministry of Public Works 6,601,200,000 1,619,711044State Ministry forCooperatives & SMEs100,000,000 9,400,000090 Ministry of Trade 335,000,000 173,000State Ministry for People’s091400,000,000 0HousingII Non-Ministries/Agencies 865,000,000 15,000,000999 State General Treasurer (BUN) 865,000,000 15,000,000Generic Medicine Subsidy 350,000,000Subsidy for Clean WaterInterestPMN to Jamkrindo Askrindo 500,000,00015,000,000 15,000,000Not completed withsupporting data, efficiencyresultRemaining study results(efficiency) of buildingconstructionActivity duplicationwith BPN2TKI and notcompleted with supportingdataEscalation fund notcompleted with audit ofBPKP and supporting dataRemaining study results(efficiency) of costsstandard differenceWaiting for activityproposal from K/L andgovernment regulation onsubsidyT O T A L 12,200,000,000 124,284,239THE INDONESIANBUDGET OVERVIEW 2010165

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSDari jumlah blokir di atas, terdapat beberapausul pencairan blokir yang dapat disetujui diantaranyaKementerian Tenaga Kerja dan Transmigrasi sebesarRp1.616.711.000,- dan Kementerian Negara Koperasidan UKM sebesar Rp9.400.000.000,-.Dalam pelaksanaannya, program stimulusfiskal dilakukan sebagai reward and punishment.Penerapan reward and punishment pada programstimulus fiskal tahun 2009, diatur dalam Undang-Undang Nomor 26 tahun 2009 tentang APBN-P 2009,pada pasal 11 A ayat (3), (4), dan (5) sebagai berikut:3) Kementerian dan Lembaga (K/L) termasukpropinsi dan kabupaten/kota yang melaksanakantugas pembantuan/dekonsentrasi yang tidaksepenuhnya melaksanakan belanja stimulus fiskaltahun 2009 sebagaimana telah ditetapkan, akanmenjadi faktor pengurang dalam penetapanalokasi anggaran pada tahun berikutnya.4) Ketentuan tersebut pada ayat (3) berlaku jugabagi propinsi dan kabupaten/kota yang menerimabantuan teknis dan pendanaan stimulus fiskaldalam rangka mendukung pelaksanaan urusan/tugas pemerintah daerah.5) Faktor pengurang dalam penetapan alokasianggaran bagi kementerian/lembaga/propinsi/kabupaten/kota yang tidak dapat memberikanalasan yang dapat dipertanggungjawabkanadalah sebesar sisa anggaran stimulus fiskal yangtidak terserap.From the aforesaid blocking, there wereseveral proposals for reduction of blocking that couldbe approved, such as, the Ministry of Manpower andTransmigration amounting to Rp1,616,711,000 andthe Ministry for Cooperatives and SMEs amounting toRp9,400,000,000.In its implementation, the fiscal stimulusprogram was implemented as a reward andpunishment system. Application of the reward andpunishment system on the 2009 fiscal stimulusprogram is regulated in Law Number 26 of 2009regarding the 2009 Indonesian Revised Budget, inArticle 11 A Paragraphs (3), (4), and (5) as follows:3) The Ministries and Agencies (K/L), includingprovinces and regencies/cities, that performseconded tasks/deconcentration which do notfully conduct the 2009 fiscal stimulus spendingas prescribed will become a reducing factor inthe determination of budget allocations in thefollowing year.4) The provision as referred to in Paragraph (3) abovealso applies to the provinces and the regencies/cities that receive technical and finance assistanceof fiscal stimulus in the framework of supportingimplementation of affairs/tasks of the regionalgovernments.5) The reducing factor in the determination of budgetallocations to the ministries/agencies/provinces/regencies/cities that fail to give justifiable reasonsis equal to the remaining budget of fiscal stimulusnot absorbed.Such a ceiling reduction is conducted by the166THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSPengurangan pagu tersebut dilakukan Pemerintahmelalui pemotongan pagu belanja RKA-KL/transfer ke daerah. Pelaksanaan pemotonganpagu belanja sebagaimana dimaksud diatur lebihlanjut oleh Pemerintah.Dalam Undang-Undang No. 47/2009 tentangAPBN 2010, hal yang sama diatur pada pasal 14 ayat(1) s/d (8) dengan penambahan ketentuan berupapengurangan pagu harus dilaporkan dalam APBN-P2010 dan atau LKPP 2010. Sebagai tindak lanjutUndang-undang tersebut telah dikeluarkan PeraturanMenteri Keuangan No.220/PMK.02/2009 tentangTata Cara Pemotongan/Pengurangan Pagu BelanjaKementerian Negara/Lembaga dan Pagu AlokasiTransfer Ke Daerah TA 2010 Yang Tidak SepenuhnyaMelaksanakan Kegiatan Stimulus Fiskal TA 2009 .Dalam Permenkeu tersebut dijabarkan pada Pasal3 alasan yang tidak dapat dipertanggungjawabkanadalah sebagai berikut:a. Tidak dipenuhinya kriteria-kriteria kegiatan yangdapat dibiayai dengan anggaran stimulus fiskalTahun Anggaran 2009 yaitu adanya permasalahanpengadaan/penyiapan tanah dan/atau desainkegiatan.b. Tidak diikutinya peraturan perundang-undangandi bidang pengadaan barang/jasa pemerintah;c. Keterlambatan penunjukkan kepala satuan kerjadan/atau pelaksana kegiatan;d. Tidak termasuk sisa tender;dan/ataue. Bukan akibat keadaan kahar (force majeure).Government through a deduction of the spendingceiling of the Work Planned Budget of Ministries/Agencies (RKA-KL) or /transfer to the regions.Implementation of spending ceiling deductionsas referred to above is regulated further by theGovernment.In Law No. 47 of 2009 regarding the 2010Indonesian Budget, the same matter is provided forin Article 14 Paragraphs (1) through (8) by means ofan addition of a provision that the ceiling reductionmust be reported in the 2010 Indonesian RevisedBudget and or the 2010 LKPP. As a follow-up tosuch a law, a Regulation of the Minister of Finance(Permenkeu) No.220/PMK.02/2009 has been issuedregarding procedures for Deductions/Reductions ofExpenditure Ceilings of the Ministries/Agencies andTransfer Allocation Ceilings To Regions in FY 2010That Did Not Fully Conduct Fiscal Stimulus Activities inFY 2009. In that Permenkeu, Article 3 elaborates thatthe justifiable reasons are as follows:a. Not meeting criteria of activities that can befinanced with the fiscal stimulus budget of FiscalYear 2009, namely the existence of problems inland procurement/preparation and/or activitydesign.b. Not complying with statutory regulations inthe field of procurement of goods/services forgovernment purposes;c. Delays in the appointment of the work unit headand/or the activity executor;d. Not falling within the remaining tender; and/ore. Not resulting from events of force majeure.THE INDONESIANBUDGET OVERVIEW 2010167

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSAdapun perhitungan dalam pemotongan/pengurangan pagu belanja kementerian berdasarkanpada Laporan Realisasi Kegiatan dan AnggaranStimulus Fiskal 2009. Bagi kementerian yangmenangani kegiatan dan anggaran stimulus fiskalTA 2009 menghimpun/mengkonsolidasi LRKA-SF2009 untuk satuan kerja pusat/vertikal kementeriannegara/lembaga yang bersangkutan dan provinsi/kabupaten/kota yang melaksanakan kegiatan tugaspembantuan/dekonsentrasi dan menyampaikannyakepada Direktorat Jenderal Anggaran paling lambattanggal 31 Januari 2010. Sedangkan kementerianyang menangani kegiatan dan anggaran stimulusfiskal TA 2009 menghimpun/mengkonsolidasi LRKA-SF 2009 provinsi/kabupaten/kota yang menerimabantuan teknis dan pendanaan stimulus fiskal dalamrangka mendukung pelaksanaan urusan/tugaspemerintah daerah menyampaikannya kepadaDirektorat Jenderal Perimbangan Keuangan palinglambat tanggal 31 Januari 2010Apabila Kuasa Pengguna Anggaran Satuankerja dan provinsi/kabupaten/kota penerima danastimulus fiskal TA 2009 tidak menyampaikan LRKA-SF 2009 sesuai waktu yang telah ditentukan, makadata realisasi anggaran stimulus fiskal yang digunakanadalah data yang tersedia pada Bendahara UmumNegara (BUN).Setelah LRKA-SF 2009 dan data dariDirektorat Jenderal Perbendaharaan tersusun,Direktorat Jenderal Anggaran dan Direktorat JenderalPerimbangan Keuangan membuat rekomendasipemotongan/pengurangan pagu belanja kementerianThe calculation of the expenditure ceilingdeduction/reduction of the ministries is based onthe Report of the Realization of Activities and 2009Fiscal Stimulus Budget. For the ministries who workwith fiscal stimulus activities and the FY 2009 budget,they shall consolidate the 2009 LRKA-SF for thecentral/vertical work units of the relevant ministry/agency, and the provinces/regencies/cities whichconduct seconding/deconcentration activities shallsubmit them to the Director General of Budget notlater than the 31 st of January, 2010. Whereas, theministries which work with activities and budget ofthe FY 2009 fiscal stimulus shall consolidate the 2009LRKA-SF of the provinces/regencies/cities that receivetechnical and finance assistance of fiscal stimulus, inorder to support implementation of affairs/tasks ofthe regional governments, and shall submit them tothe Director General of fiscal Balance not later thanthe 31 January 2010.If the Budget User Proxy of Work Unit andthe province/regency/city which receive the FY 2009fiscal stimulus funds failed to submit the 2009 LRKA-SF within the determined period, then the data offiscal stimulus budget realization to be used is thedata available from the General Treasurer (BUN).Once the 2009 LRKA-SF and data from theDirector General of Treasury has been prepared, theDirector General of Budget and the Director Generalof Fiscal Balance shall make a recommendation ofdeduction/reductions to expenditure ceilings of the168THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSnegara/lembaga dan pagu alokasi transfer ke daerahpada provinsi/kabupaten/kota kepada MenteriKeuangan.Selanjutnya Menteri Keuangan menetapkansurat edaran mengenai pemotongan/penguranganpagu belanja/pagu transfer alokasi ke daerah TA2010 bagi kementerian negara/lembaga/provinsi/kabupaten/kota yang tidak sepenuhnya melaksanakanbelanja stimulus fiskal TA 2009.Sementara itu penilaian dari DJA danDJPK yang telah mendapatkan persetujuan MenteriKeuangan telah menjadi dasar dikeluarkannyaSurat Edaran Nomor SE-82/MK.02/2010 tentangPemotongan/Pengurangan Pagu Belanja KementerianNegara/Lembaga dan Pagu Alokasi Transfer ke DaerahTA 2010 yang Tidak Sepenuhnya MelaksanakanKegiatan Stimulus Fiskal TA 2009, dengan penetapansebagai berikut:ministries/agencies and the transfer allocation ceilingsto regions in the provinces/regencies/cities to theMinister of finance.Furthermore, the Minister of finance issuesa circular letter on expenditure ceiling deductions/reductions/ transfer allocation ceilings to regions for FY2010 to the ministries/agencies/provinces/regencies/cities which did not fully implement the fiscal stimulusspending in FY 2009.Meanwhile, the assessment from theDirectorate General of Budget (DJA) and theDirectorate General of Fiscal Balance (DJPK) whichhas obtained the approval of the Minister of financebecomes the basis for the issuance of Circular NumberSE-82/MK.02/2010 regarding Deductions/Reductionsof Expenditure Ceilings of the Ministries/Agencies andTransfer Allocation Ceilings to the Regions in FY 2010That Did not Fully Perform Fiscal Stimulus Activities inFY 2009, with the following stipulations:Code018020StateMinistries/AgenciesMinistry ofAgricultureMinistry ofEnergy andMineralResourcesBudgetAllocationBudgetBlockedBudget Ceilingafter BlockingLRKA-SF FY2009UnrealizedBalance260,000,000 11,353,339 248,646,661 240,077,907 8,568,754500,000,000 3,788,666 496,211,334 491,713,160 4,498,174(in thousands)Deducted/Reduced022024Ministry ofTransportationMinistry ofHealth2,198,800,000 35,651,273 2,163,148,727 2,099,859,095 63,289,632 11,150,862150,000,000 70,669 149,929,331 149,782,527 146,805 0THE INDONESIANBUDGET OVERVIEW 2010169

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUS026032033044090091Ministry ofManpowerandTransmigrationMinistry ofMaritimeAffairs andFisheriesMinistry ofPublic WorksStateMinistry forCooperatives& SMEsMinistry ofTradeState Ministryfor People’sHousing300,000,000 0 300,000,000 256,508,366 43,491,634 916,100100,000,000 0 100,000,000 96,825,119 3,174,881 06,601,200,000 86,386,334 6,514,813,666 6,449,391,996 65,421,670 0100,000,000 0 100,000,000 93,644,356 6,355,644 1,000,000335,000,000 173,000 334,827,000 324,280,428 10,546,572 0400,000,000 0 400,000,000 398,040,383 1,959,617 0Total 10,945,000,000 137,423,281 10,807,576,719 10,600,123,336 207,453,383 13,066,962Ketentuan pemotongan/pengurangan pagutersebut diperkuat dalam UU No. 2 tahun 2010tentang Perubahan Atas Undang-Undang Nomor 47Tahun 2009 tentang APBN TA 2010 Pasal 14 A yangmenetapkan pagu kementerian tahun anggaran 2010yang dipotong dan dikurangi sebagai berikut:a. Kementerian Perhubungan sebesarRp11.150.862.000,00, danb. Kementerian Tenaga Kerja dan Transmigrasisebesar Rp916.100.000,00Perbedaan jumlah pemotongan pada SE-82/MK.02/2010 dengan UU No. 2 Tahun 2010disebabkan Satker pada Kementerian Koperasidan UKM yang mendapatkan dana stimulus fiskalThe aforesaid provisions on ceilingdeductions/reductions were confirmed in Law No. 2 of2010 regarding the Amendment to Law Number 47of 2009 on the FY 2010 Indonesian Budget in Article14 A, which sets out that the ministerial ceilings forfiscal year 2010 are to be deducted and reduced asfollows:a. The Ministry of Transportation amounting toRp11,150,862,000 andb. The Ministry of Manpower and Transmigrationamounting to Rp916,100,000The difference of the deduction amount inthe SE-82/MK.02/2010 and in Law No. 2 of 2010 isdue to the Work Units in the Ministry of Cooperativesand SMEs which received fiscal stimulus funds in FY170THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSpada TA 2010 tidak lagi mendapatkan alokasi danadekonsentrasi/pembantuan sehingga pemotongan/pengurangan dana sebesar Rp1.000.000.000,- tidakdapat dilakukan. Disamping itu terjadi pergeseranalokasi anggaran stimulus fiskal pada KementerianPertanian sebesar Rp390.000.000.000,- untuk subsidipupuk.2010 and were no longer receiving deconcentration/seconding fund allocations, so the fund deduction/reduction amounting to Rp1,000,000,000 could notbe made. In addition to this, there was a fiscal stimulusbudget allocation shift in the Ministry of Agricultureamounting to Rp390,000,000,000 for the fertilizersubsidy.BEBERAPA PERMASALAHANMeski sudah direncanakan dengan matang dengankriteria yang jelas dan terukur, namun pada prakteknya,pelaksanaan program stimulus fiskal masih mengalamihambatan dan kendala baik dari sisi perencanaan,penganggaran maupun pelaksanaannya. Beberapapermasalahan yang dihadapi antara lain :1. Adanya perbedaan pandangan antara Pemerintahdengan DPRHal ini terjadi dalam perumusan kegiatanyang dapat dibiayai dengan stimulus fiskalmaupun dalam menentukan lokasi pelaksanaankegiatan. Akibatnya, pelaksanaan kegiatan padabeberapa K/L mengalami kendala karena belummendapatkan persetujuan DPR.2. Usulan proyek/kegiatan yang belum memenuhikriteria yang disyaratkanMeski kriteria stimulus fiskal sudah ditentukansecara terukur, tetapi masih ada kegiatanyang ternyata belum memenuhi kriteria yangdisyaratkan untuk dilaksanakan melalui stimulusfiskal 2009, baik kriteria umum maupun kriteriakhusus. Hal ini tentu saja menjadi hambatandalam pelaksanaannya sehingga mempengaruhiSOME PROBLEMSThough it has been planned thoroughly with clearand measured performance, still in practice theimplementation of the fiscal stimulus program stillexperienced some restrictions and constraints, fromthe planning, budgeting and implementation aspects.Some problems faced were, among other things:1. Existence of different views between theGovernment and the House of RepresentativesThis occurs in formulation of activities that canbe financed by fiscal stimulus and in determiningthe activity implementation location. As a result,activity implementation in some K/Ls experiencedconstraints because of not having obtained theapproval of the House of Representatives.2. Project/activity proposals that have not met therequired criteriaAlthough the fiscal stimulus criteria have beendetermined on a measured basis, there are stillsome activities that in fact have not met therequired criteria for implementation through the2009 fiscal stimulus, for both general and specificcriteria. This certainly becomes a restriction in itsimplementation, affecting budget absorptionTHE INDONESIANBUDGET OVERVIEW 2010171

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSrealisasi penyerapan anggaran di lapangan.3. Adanya perubahan lokasi dan alokasi danastimulus fiskalBeberapa lokasi kegiatan yang semula sudahdisepakati dan dicantumkan dalam kesimpulanrapat kerja antara Pemerintah dengan DPRpada akhirnya tidak dapat dilaksanakankarena kendala teknis di lapangan, sehinggapemerintah harus mengusulkan kembali lokasikegiatan untuk mendapatkan persetujuan DPR.Dengan demikian, pelaksanaan kegiatan jugaakan tertunda dan menjadi hambatan dalampelaksanaannya.4. Masih adanya K/L yang tidak sepenuhnyamelaksanakan kegiatanSelain karena belum memenuhi kriteria yangsudah ditentukan, beberapa proyek tertundakarena kekhawatiran serta kehati-hatian parapelaksana kegiatan di lapangan agar tidakterganjal masalah hukum di kemudian hari.Disamping itu, proses penetapan surat edaranmenteri keuangan tentang pemotongan anggaranbagi K/L yang tidak sepenuhnya melaksanakankegiatan stimulus fiskal juga tidak berlangsung tanpahambatan. Masalah utama yang dihadapi adalahproses rekonsiliasi data realisasi anggaran antaraDJA, DJPB dan data yang bersumber dari K/L cukupmenyita waktu. Data yang akurat dibutuhkan dalammengambil kesimpulan yang relevan agar tidakmenimbulkan komplain dari K/L di kemudian hari.realization in the field.3. The existence of changes of locations andallocation of fiscal stimulus fundsIn the end, some activity locations that formerlyhave been agreed and listed in the conclusion ofthe working meeting between the Governmentand the House of Representatives could not beimplemented due to technical constraints in thefield, so that the government must repropose theactivities location for the approval of the Houseof Representatives. Thus, activity implementationwill also be delayed and become restriction in itsimplementation.4. There are still K/Ls that do not fully perform theactivitiesBesides not yet meeting the determinedcriteria, some projects are delayed due to theapprehension and carefulness of the activityimplementers in the field, to avoid from beingstuck with legal problems in the future.In addition to this, the stipulation process of the circularof the Minister of finance on the deduction of budgetfor K/Ls which did not fully perform fiscal stimulusactivities did not also take place without restrictions.The main problem faced was that the reconciliationprocess of budget realization data among the DJA,the Directorate General of Treasury (DJPB) anddata sourced from the K/Ls was considerably timeconsuming.Accurate data are required in makingrelevant conclusions in order not to cause complaintsfrom the K/Ls in the future.172THE INDONESIANBUDGET OVERVIEW 2010

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSKESIMPULANProgram Stimulus Fiskal yang diterapkanpemerintah di tahun 2009 telah menjadi bantalan yangkokoh bagi Indonesia dalam menghadapi guncangankrisis ekonomi dunia yang telah terjadi. Program iniberhasil dijalankan dengan baik oleh pemerintahdengan dukungan DPR dan masyarakat padaumumnya. Hal ini tidak terlepas dari ketatnya kriteriayang digunakan dalam penentuan kegiatan stimulusfiskal serta penerapan reward and punishment dalampelaksanaan stimulus fiskal tersebut.Reward dan punishment merupakan suatucara dalam memotivasi Kementerian/Lembagadalam meningkatkan prestasi atau kinerjanya. Keduapendekatan ini cukup lama dikenal dalam duniakerja maupun dunia pendidikan. Reward merupakanganjaran, hadiah, penghargaan atau imbalan.Dalam konsep manajemen, reward menjadi salahsatu alat untuk meningkatkan motivasi. Rewarddalam penganggaran bertujuan agar Kementerian/Lembaga menjadi lebih giat dalam memperbaikiatau meningkatkan prestasi yang telah dicapainya.Sementara punishment diartikan sebagai hukumanatau sanksi. Jika reward merupakan bentukreinforcement yang positif, maka punishment sebagaibentuk reinforcement yang negatif. Punishmentdalam penganggaran yang diberikan secara tepat danbijak bisa menjadi alat motivasi pada Kementerian/Lembaga untuk lebih meningkatkan kinerjanya.Metode ini sebenarnya bersifat pedagogies, yaituuntuk memperbaiki/merubah mindset maupunperilaku dalam implementasi penganggaran menujuCONCLUSIONSThe fiscal stimulus program that wasimplemented by the Government in 2009 has serveda basis of study for Indonesia in facing the worldeconomic crisis that occurred. This program has beensuccessfully implemented by the Government withsupport of the House of Representatives and thePublic. This cannot be separated from the tight criteriaused in determining the fiscal stimulus activities andthe application of the reward and punishment systemin the implementation of the fiscal stimulus.The reward and punishment system is onemethod in motivating the Ministries/Agencies inimproving their achievements or performance. Thesetwo approaches have been known for a sufficientlylong time in the employment world and the educationworld. A Reward is an incentive, prize, award or return.In the management concept, a reward becomes oneof tools to improve motivation. A Reward in budgetingis aimed so that the Ministries/Agencies become moreintense in repairing or improving their achievements. Apunishment means a penalty or sanction. If a reward isa form of positive reinforcement, then a punishment isas a form of negative reinforcement. A Punishment inbudgeting that is given properly and wisely can serveas a motivational tool for the Ministries/Agencies toimprove their performance. This method is actuallypedagogic in nature, namely to repair/change themindset and behaviour in budgeting implementationto be better, disciplined, efficient, effective, healthyand accountable.THE INDONESIANBUDGET OVERVIEW 2010173

PENERAPAN REWARD DAN PUNISHMENT STIMULUS FISKAL | APPLICATION OF REWARD AND PUNISHMENT IN FISCAL STIMULUSkearah yang lebih baik, disiplin, efisien, efektif, sehatdan penuh tanggungjawab.Program stimulus fiskal dilakukan melaluireward and punishment diharapkan dapatmeningkatkan motivasi pada kementerian/lembagauntuk dapat selalu meningkatkan kinerja yangtelah dicapainya. Sehingga terbangun motivasikementerian/lembaga untuk merencanakan danmenggunakan anggaran secara tepat guna, tepatsasaran sesuai kaidah penganggaran yang berlaku.Pencapaian target sasaran atas penggunaan anggaransecara efisien dan efektif akan berdampak padareward terhadap Kementerian/Lembaga. Namun,sebaliknya apabila kementerian/lembaga tidak dapatmenggunakan anggaran secara maksimal, efektifdan efisien dalam rangka pencapaian target sasaranyang telah ditetapkan maka terhadap Kementerian/Lembaga tersebut akan terkena punishment yangdiantaranya berupa pemotongan/pengurangan paguanggaran.Pelaksanaan reward and punishmentpada program stimulus fiskal, dari sisi jumlah danapemotongan sebagai wujud punishment hanyasekitar 0,1% dari pagu yang ada sehingga secarakeseluruhan pemanfaatan anggaran telah mendekatipada target sasaran yang telah ditetapkan. Dengandemikian dalam konteks penganggaran stimulusfiskal, reward and punishment tersebut telahdapat menjadi alat untuk membangun motivasiKementerian/Lembaga agar lebih meningkatkankinerja dan tanggungjawabnya dalam pemanfaatananggaran.The fiscal stimulus program implementedthrough the reward and punishment system isexpected to be able to improve motivation in theministries/agencies, so that they always improveon their performance. Thus, motivation for theministries/agencies will be built into the plan andthey will use the budget in a proper and targetedbasis, in accordance with the prevailing budgetingprinciples. The achievement of targeted goal of usingthe budget efficiently and effectively will affect therewards for the Ministries/Agencies. However, on thecontrary, if a ministry/agency cannot use the budgetmaximally, effectively and efficiently in the frameworkof achieving the determined targets, then the relevantMinistry/Agency will have a punishment imposed thattakes the form of, among other things, budget ceilingdeductions/reductions.Implementation of the reward andpunishment system in fiscal stimulus program, fromthe deduction fund amount standpoint as a realizationof punishment, was only around 0.1% of the existingceiling. Thus, as a whole, the budget utilization hasapproached the determined targets. Therefore, in thecontext of fiscal stimulus budgeting, the reward andpunishment system has been able to become a toolto build motivation of the Ministries/Agencies in orderto improve their performance and responsibilitiesregarding budget utilization.174THE INDONESIANBUDGET OVERVIEW 2010

PENGALIHAN PAJAK BUMI DAN BANGUNANDAN BEA PEROLEHAN HAK ATAS TANAH DANBANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB)AND DUTIES ON LAND AND BUILDING TRANSFERS(BPHBT) TO BECOME REGENCY/CITY TAXESPENDAHULUANDalam rangka mengoptimalkan efektifitaspelaksanaan pembangunan daerah, makapenyelenggaraan pembangunan daerah harus benarbenarsesuai dengan aspirasi, kebutuhan dan prioritasdaerah. Untuk itulah kebijakan otonomi daerahdan desentralisasi fiskal adalah pilihan yang palingtepat, karena telah menempatkan motor penggerakpembangunan pada tingkatan pemerintahan yangpaling dekat dengan masyarakat, yaitu pemerintahdaerah.Salah satu instrumen utama yang digunakan dalampelaksanaan desentralisasi fiskal adalah pemberiankewenangan kepada pemerintah daerah untukmemungut pajak (taxing power). Kebijakan pemberiankewenangan kepada pemerintah daerah untukmemungut pajak daerah masih sangat terbatas, haltersebut tercermin dari kontribusi Pendapatan AsliDaerah (PAD) terhadap Anggaran Pendapatan danBelanja Daerah (APBD) yang belum optimal, khususnyabagi kabupaten/kota. Secara nominal, pada tahun2008 dan 2009 jumlah keseluruhan PAD untukINTRODUCTIONIn order to maximize the effectiveness of regionaldevelopment implementation, regional developmentmanagement must be in conformity with theaspirations, needs and priorities of the regions. Forthat purpose, regional autonomy and the fiscaldecentralization policy is the most appropriate choice,because these place the driving motor of developmentat the government level which is nearest to thecommunity, namely local governments.One of the main instruments used in the implementationof fiscal decentralization is the granting of authority tothe local governments to impose taxes (taxing power).The policy of granting authority to local governmentsto impose regional taxes is still very limited. This isreflected from the contribution of Regional-OriginatedRevenues (PAD) to the Regional Government Budget(APBD) not being optimal, particularly for regencies/cities. Nominally, in 2008 and 2009, the total PADfor provinces/regencies/cities were, respectively, Rp54trillion (15.6 percent of total APBD Revenues) andTHE INDONESIANBUDGET OVERVIEW 2010175

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESprovinsi/kabupaten/kota masing-masing sebesarRp54 triliun (15,6 persen dari total Pendapatan APBD)dan Rp62,6 triliun (16,5 persen dari total PendapatanAPBD). Dalam rangka penguatan taxing powerdaerah, pada tanggal 18 Agustus 2009 Pemerintahbersama-sama DPR RI telah mengundangkan UUtentang Pajak Daerah dan Retribusi Daerah, yanglebih dikenal dengan singkatan UU PDRD, yaitu UUNomor 28 Tahun 2009 sebagai pengganti UU Nomor18 Tahun 1997 sebagaimana telah diubah denganUU Nomor 34 Tahun 2000.Penyempurnaan UU PDRD tersebut menjadimomentum penting pemberian otonomi yang seluasluasnyadalam bidang ekonomi dan fiskal. PengesahanUU PDRD ini sangat strategis dan mendasar di bidangdesentralisasi fiskal, karena terdapat perubahankebijakan yang cukup fundamental dalam penataankembali hubungan perimbangan keuangan antaraPusat dan Daerah. Selama ini hubungan perimbangankeuangan antara Pusat dan Daerah dirasakan kurangmemenuhi rasa keadilan suatu daerah, terlebih padadaerah-daerah penghasil yang mempunyai potensisumber daya alam yang melimpah. Selain itu, hal inidimaksudkan agar daerah dapat memungut sumbersumberpendapatannya secara optimal sesuai denganpotensi tiap-tiap daerah.Pada hakikatnya, penerapan UU PDRD mempunyaibeberapa tujuan, antara lain: pertama, memberikankewenangan yang lebih besar kepada daerahdalam perpajakan dan retribusi sejalan dengansemakin besarnya tanggung jawab daerah dalamRp62.6 trillion (16.5 percent of total APBD Revenues).In the framework of strengthening regional taxingpower, on the 18 th of August 2009 the Government,together with the House of Representatives, haspromulgated the Law of Regional Tax and RegionalRetribution, better known as the Law of PDRD, namelyLaw Number 28 Of 2009 in lieu of Law Number 18 Of1997 as Amended by Law Number 34 of 2000.The rectification of the Law of PDRD has becomean important momentum for granting maximumautonomy in the economic and fiscal sectors. Theratification of this PDRD Law is very strategic andfundamental for the fiscal decentralization sector, asthere has been a considerably fundamental change ofpolicy in the rearrangement of the financial sharingrelationship between the Central and RegionalGovernments. So far, the financial sharing relationshipbetween the Central and Regional Governmentswas perceived as not meeting the feeling of equityamong regions, especially for productive regions thathave abundant natural resource potential. In additionto this, the intention is that the regions will able tooptimally take advantage of their income sources,according to their respective potential.Essentially, the application of the Law of PDRD hasseveral objectives, including: first, to give moreauthority to regions in taxation and retribution, ina line with the increasingly greater responsibility ofregions to implement government administration and176THE INDONESIANBUDGET OVERVIEW 2010

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESpenyelenggaraan pemerintahan dan pelayanan kepadamasyarakat; kedua, meningkatkan akuntabilitas daerahdalam penyediaan layanan dan penyelenggaraanpemerintahan dan sekaligus memperkuat otonomidaerah; serta ketiga, memberikan kepastian bagidunia usaha mengenai jenis-jenis pungutan daerahdan sekaligus memperkuat dasar hukum pemungutanpajak daerah dan retribusi daerah.Salah satu perubahan yang mendasar yang terdapatdalam UU PDRD tersebut adalah dialihkannya 2 jenispajak pusat menjadi pajak baru bagi kabupaten/kota, yaitu Pajak Bumi dan Bangunan Perdesaan danPerkotaan (PBB-P2) dan Bea Perolehan Hak atas Tanahdan Bangunan (BPHTB). Berdasarkan Pasal 182 UUNomor 28 Tahun 2009, pengalihan BPHTB menjadipajak kabupaten/kota dilakukan mulai 1 Januari2011, sementara PBB-P2 efektif diberlakukan mulai 1Januari 2014.LANDASAN TEORITIS PENGALIHANPBB DAN BPHTB MENJADI PAJAKDAERAHBerdasarkan pengalaman internasional, kebanyakannegara maju melimpahkan urusan pajak properti (jikadi Indonesia pajak properti tersebut adalah seperti PBBdan BPHTB), kepada pemerintah daerah.Alasan yang paling umum, kenapa PBB dan BPHTBberubah menjadi pajak daerah adalah karena (i)manfaat dari pengeluaran-pengeluaran yang didanaioleh pajak yang mereka bayar di dalam suatu kerangkakerja akuntabilitas dan transparansi, (ii) ditinjau darikriteria pajak daerah, yaitu dari kesesuaian, keadilanservices to the community; second, to improve theaccountability of the regions in service rendition andgovernment administration, while at the same time tostrengthen regional autonomy; and third, to providecertainty to the businesses on the types of regionallevies, while at the same time strengthen the legalbasis for the imposition of regional taxes and regionalretribution.One of the fundamental changes in the Law of PDRD isthe diverting of 2 types of central tax to new taxes forthe regencies/cities, namely the Land and Building Taxof Rural and Urban Sectors (PBB-P2) and the Duties onLand and Building Transfers (BPHTB). Based on Article182 of Law Number 28 of 2009, the diverting of theBPHTB to become regency/city taxes will commenceon the 1 st of January 2011, while the PBB-P2 will comeinto effect as of the 1 st of January, 2014.THE THEORETICAL BASIS OF THEDIVERSION OF PBB AND BPHTB TOBECOME REGIONAL TAXESBased on international experiences, most of thedeveloped counties delegate property tax affairs tothe local governments (in Indonesia, the property taxis equivalent to PBB and BPHTB).The most common reasons for why the PBB and BPHTBwere changed to become regional taxes are, because:(i) the benefits of expenses financed by taxes they payin the framework of accountability and transparency,(ii) as viewed from regional tax criteria, namely fromproperness, equity and compatibility, as regionalTHE INDONESIANBUDGET OVERVIEW 2010177

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESdan kecocokan, sebagai pajak daerah (obyek pajaktidak berpindah-pindah), (iii) ditinjau dari aspektujuannya, yaitu untuk meningkatkan sumberpenerimaan daerah. Namun demikian, di negaranegara,dimana Pemerintahan Daerah dan PBBdaerah memegang peranan penting, tidak semuaPBB dipungut oleh Pemerintah Daerah. Di beberapanegara, seperti Latvia dan Chili, PBB lebih banyakmenjadi pajak Pusat daripada pajak Daerah 1 .Selanjutnya, KJ Davey mengatakan bahwa:Pajak atas harta tetap, akan lebih tepat kalaupengenaannya dilakukan oleh pemerintah daerah. Halini karena: (1) sifat objek yang dikenakan pajak sangatjelas lokasinya, (2) pajak tersebut melekat pada suatubidang tanah atau bangunan yang tidak disangkal lagimerupakan bagian dari daerah tersebut. Berkaitandengan itu, pemberian sumber-sumber pendapatantertentu kepada pemerintah daerah mempunyai duakeuntungan potensial. Pertama, baik bagi otonomidaerah karena alokasi pendapatan tidak diarahkansesuai dengan pola-pola pengeluaran, sehinggapemerintah daerah mempunyai kebebasan untukmenentukan penggunaan hasil pendapatan tersebut.Pemerintah daerah mempunyai kebebasan sepenuhnyauntuk mengatur mengenai pertanggungjawaban,tarif dan kriteria pengenaan di lapangan pajak yangdiberikan, sehingga benar-benar tercapai keleluasaanuntuk memilih tingkat-tingkat perpajakan danpembelanjaan yang dikehendaki. Kedua, pendapatantax (immovable tax objects), (iii) as viewed from itsobjective aspect, namely to increase regional revenuesources. However, in countries where the RegionalGovernments and Regional PBB play important roles,not all of PBB are collected by the local government.In some countries, such as Latvia and Chili, the PBBbecome central Tax more than regional Tax 1 .Further, KJ Davey points out that:Tax on immovable properties, will be more proper ifimposed by the local government. This is due to: (1)characteristic of the object on which tax is imposed isvery clear in its location, (2) the tax attaches to a plot ofland or building that is inevitably a part of the region.In that relation, the granting of certain income sourcesto the local government has two potential benefits.First, it is good for regional autonomy because therevenue allocation is not directed according to theexpense patterns, so the local government hasfreedom to determine the use of the income proceeds.The local government has full freedom to control theresponsibility, rate and criteria of imposition in the taxfield given, so that the freedom to choose taxationrates and expenditures as desired is really achieved.Second, this revenue enables the local government tooptimize the collection of its revenues, so that it is ableto contribute fully to the national tax effort. In anycase, in the event of any failure of local governments1 ”Strategi dan Peta Riwayat Pelimpahan Wewenang Pajak Bumi dan Bangunan”,seri Desentralisasi Fiskal di Indonesia, Januari 2010.1 “Strategi dan Peta Riwayat Pelimpahan Wewenang PajakBumi dan Bangunan”, seri Desentralisasi Fiskal di Indonesia,January 2010.178THE INDONESIANBUDGET OVERVIEW 2010

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXEStersebut memungkinkan pemerintah daerahmengoptimalkan pemungutan pendapatannya,sehingga dapat memberikan sumbangan sepenuhnyaterhadap upaya perpajakan nasional (national taxeffort). Minimal, jika terjadi kegagalan pemerintahdaerah dalam menggali lapangan pajak sebagaimanamestinya, maka tidak akan memberikan bebantambahan terhadap anggaran Negara 2 .Sementara itu, Bambang Brodjonegoro jugamenegaskan bahwa tanah dan bangunan layakdikelola sendiri oleh setiap daerah. Atas dasaritu, daerah layak menerima hasil pungutan yangberbasiskan tanah dan bangunan, yakni PBB danBPHTB. Pengalihan hasil pungutan PBB dan BPHTBdibutuhkan oleh daerah untuk membiayai programprogramyang dapat memberikan stimulus padapengembangan investasi di wilayahnya 3 .to explore the tax field properly, there will not beany additional burden on the Central govermentBudget 2 .Meanwhile, Bambang Brodjonegoro also points outthat it is reasonable for lands and buildings to bemanaged on their own by each region. On this basis,the regions deserve the proceeds of land and buildingbasedlevies, namely PBB and BPHTB. The diversionof proceeds of PBB and BPHTB imposition is neededby the regions to finance programs that are able tostimulate the investment development in their areas 3 .KEBIJAKAN PENGALIHAN PBBDAN BPHTB MENJADI PAJAKKABUPATEN/KOTAKebijakan pengalihan PBB dan BPHTB di Indonesiaditandai dengan terbitnya UU Nomor 28 tahun2009 tentang Pajak Daerah dan Retribusi Daerahpada tanggal 18 Agustus 2009. Menurut Pasal 182UU Nomor 28 tahun 2009 terdapat 2 jenis pajakpusat yang akan dialihkan menjadi pajak baru bagikabupaten/kota, yaitu Pajak Bumi dan BangunanPOLICY OF PBB AND BPHTBDIVERSION TO BECOME REGENCY/CITY TAXESPBB and BPHTB diversion policy in Indonesia wasmarked by the issuance of Law Number 28 of 2009regarding Regional Tax and Regional Retribution onthe 18 th of August, 2009. According to Article 182 ofLaw Number 28 of 2009, there are 2 types of centraltax to be diverted into new taxes to the regencies/cities, namely, the Land and Building Tax of Rural and2 KJ Davey, “Pembiayaan Pemerintahan Daerah”, UI-Press,1988, hal. 82 dan 258.3 Bambang Brodjonegoro, “BPHTB Jadi Penerimaan Daerah “,Harian Kompas, tanggal 15 Desember 2008.2 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.THE INDONESIANBUDGET OVERVIEW 2010179

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESCHART I : PBB and BPH + B DiversionCentral GovermentPBB Sector :‣Rural‣Urban‣Farm‣Forestry‣MiningStart 1 st January 2014Regencies/CitiesPBB of Rural andUrban Sectors(PBB-P2)BPHTBStart 1 st January 2011BPHTBBacground :• Characteristics of PBB-P2 Quality as Regional Tax- Immobile- The tax benefit-link local accountability- Best practice in many countriesPerdesaan dan Perkotaan (PBB-P2) dan Bea PerolehanHak atas Tanah dan Bangunan (BPHTB). PengalihanBPHTB menjadi pajak kabupaten/kota dilakukanmulai 1 Januari 2011, sementara PBB Pedesaan danPerkotaan efektif diberlakukan mulai 1 Januari 2014.Kebijakan pengalihan PBB dan BPHTB ke dalampajak daerah pada dasarnya dilatarbelakangi olehpertimbangan bahwa kedua jenis pajak tersebut lebihtepat sebagai pajak daerah, serta pengalihan tersebutjuga netral terhadap fiskal (neutral fiscal) nasional,sebagaimana dapat dilihat pada Bagan 1.Urban Sectors (PBB-P2) and the Duties on Land andBuilding Transfers (BPHTB). The diverting of BPHTB tobecome a regency/city tax will be conducted as of the1 st of January 2011, while Rural and Urban PBB shallbecome effective as of the 1 st of January, 2014. ThePBB and BPHTB diversion into regional tax policy isprincipally backed by the consideration that these twotypes of tax are more proper to be regional taxes, andsuch a diverting is also fiscally neutral at the nationallevel, as can be seen in Chart 1.Di samping itu, sifat dari objek pajak PBB-P2 dan BPHTBtersebut tidak mobile, bersifat lokal, dan sebagianbesar hasilnya telah diserahkan kepada daerah,bahkan boleh dikatakan hampir keseluruhan hasilnyasudah diserahkan kepada daerah, sebagaimana yangtercermin pada Bagan 2 dan Bagan 3. BerdasarkanIn addition to this, these PBB-P2 and BPHTB taxobjects are immobile, local in nature, and most oftheir proceeds have been delivered to the regions, andit can even be said that nearly all of its proceeds havebeen delivered to the regions, as reflected in Chart2 and Chart 3. Based on the provisions in Article 12180THE INDONESIANBUDGET OVERVIEW 2010

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESCHART 2 : REVENUE - SHARING OF PBBCHART 3 : REVENUE - SHARING OF BPHTBCentralGovermentEqually Sharedto Regencies/Cities 6,5 %10% Regencies/CentralCities IncentivesGoverment6,5 %20%Equally Sharedto Regencies/CitiesPBBRegionalGoverment90%ProvincesPBB16,2 % ProvincesRegencies/Cities 64,8 %RegionalGoverment80%Regencies/CitiesLaw Number 33 of 2004 regarding Revenue Sharingbetween the Central Govermment and RegionalGovermentGoverment Regulation Number 55 of 2005 regardingShared FundsTax Fee64,8 %Law Number 33 of 2004 regarding Revenue Sharingbetween the Central Govermment and RegionalGovermentGoverment Regulation Number 55 of 2005 regardingShared Fundsketentuan Pasal 12 ayat (1), (2), dan (3) UU Nomor 33Tahun 2004 serta Pasal 5 dan Pasal 6 PP Nomor 55Tahun 2005, bagian daerah atas PBB sebesar 10 persenuntuk pemerintah pusat, dan selebihnya sebesar 90persen untuk daerah, dengan rincian sebesar 16,2persen untuk provinsi, 64,8 persen untuk kabupaten/kota, serta 9 persen untuk biaya pemungutan yangdibagi untuk daerah. Adapun bagian yang 10 persenuntuk Pusat, sebenarnya dikembalikan secara meratake seluruh kabupaten/kota sebesar 6,5 persen,sedangkan sisanya sebesar 3,5 persen untuk insentifdaerah yang menyetor PBB yang melebihi target.Demikian pula, berdasarkan ketentuan Pasal 12 ayat(4) dan (5) UU Nomor 33 Tahun 2004 serta Pasal 7PP Nomor 55 Tahun 2005, bagian daerah atas BPHTBditetapkan sekitar 80 persen dari BPHTB adalah milikdaerah, dengan rincian 16 persen untuk provinsi dan64 persen untuk kabupaten/kota, sedangkan sisanyaParagraphs (1), (2), and (3) of Law Number 33 Of 2004and Articles 5 and Article 6 of Government Regulation(PP) Number 55 of 2005, PBB sharing is divided asfollows: 10 percent for the central government, withthe remaining 90 percent for the regions, which isbroken down into 16.2 percent for provinces, 64.8percent for regencies/cities, and 9 percent for a sharedcollection for regions. As to the 10 percent sharing forthe Central Government, this is in fact returned to allregencies/cities at a rate of 6.5 percent, whereas theremaining 3.5 percent is for incentives to regions thatpay PBB exceeding the target.Similarly, based on the provisions in Article 12Paragraphs (4) and (5) of Law Number 33 of 2004and Article 7 of PP Number 55 of 2005, the shareof BPHTB for regions is stipulated as follows: around80 percent of the BPHTB belongs to regions, whichis broken down into 16 percent for provinces and 64THE INDONESIANBUDGET OVERVIEW 2010181

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESsebesar 20 persen yang disetor ke pusat akan disebarkembali secara merata ke seluruh kabupaten/kota.IMPLIKASI PENGALIHAN PBBDAN BPHTB MENJADI PAJAKKABUPATEN/KOTAPBB dan BPHTB disalurkan melalui APBN sebagaidana bagi hasil (DBH) kepada pemerintah provinsidan kabupaten/kota guna membantu mengatasiketidakseimbangan vertikal (vertical fiscal imbalance).Penyaluran DBH tersebut diatur dalam UU Nomor33 Tahun 2004 tentang Perimbangan KeuanganPemerintah Pusat dan Pemerintahan Daerah serta PPNomor 55 Tahun 2005 tentang Dana Perimbangan.Hingga tahun 2010, PBB dan BPHTB masih merupakanpajak Pusat yang diselenggarakan oleh DirektoratJenderal Pajak, Kementerian Keuangan. PBB dibagimenjadi lima sektor, yaitu sektor perkotaan, sektorperdesaan, sektor perkebunan, sektor kehutanan,dan sektor pertambangan. Dari kelima jenis PBBtersebut, PBB yang akan dialihkan menjadi pajakkabupaten/kota meliputi PBB sektor perkotaan dansektor perdesaan (PBB-P2).Pengalihan PBB-P2 dan BPHTB dari pajak pusat menjadipajak kabupaten/kota pada dasarnya bersifat netralterhadap fiskal (neutral fiscal) nasional sebagaimanayang ditunjukkan dari hasil simulasi terhadap dataAPBN-P 2010 pada Tabel 1.Di samping itu, pengalihan PBB-P2 dan BPHTBmenjadi pajak kabupaten/kota juga berimplikasimengurangi ketimpangan keuangan secara vertikal.percent for regencies/cities, whereas the remaining 20percent that is paid to the central government will bereturned to all of the regencies/cities.IMPLICATION OF PBB AND BPHTBDIVERSION TO BECOME REGENCY/CITY TAXESPBB and BPHTB are distributed through theIndonesian Budget as revenue sharing fund (DBH) tothe province and regency/city governments, in orderto assist in overcoming any vertical fiscal imbalance.DBH distribution is regulated by Law Number 33 of2004 regarding Revenue Sharing between the CentralGovernment and Regional Governments as well as PPNumber 55 of 2005 regarding Shared Funds.Until 2010, PBB and BPHTB still constitute central taxeswhich are managed by the Directorate General of Taxof the Finance Ministry. PBB is divided into five sectors,namely the urban sector, rural sector, plantationsector, forestry sector, and mining sector. Of these fivetypes of PBB, the ones that will be diverted to becomeregency/city taxes are through the PBB of the urbansector and rural sector (PBB-P2).Diversion of PBB-P2 and BPHTB from central tax tobecome regency/city tax is principally fiscally neutralin nature at the national level, as indicated from theresult of a simulation on the 2010 Indonesian RevisedBudget data in Table 1.In addition to this, PBB-P2 and BPHTB diversionto become regency/city tax also has an effect onreducing vertical fiscal imbalances. From the result of182THE INDONESIANBUDGET OVERVIEW 2010

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESCHART 4 :Implication of PBB-P2 and BPHTB Diversion onPublic FinanceThe IndoneisanBudget = (-)Revenues1. PBB-P2=02. BPHTB=0TheProvincialGovernmentBudget = (-)1. Provincial GovernmentSharing of PBB-P2=16,2%2. Provincial GovernmentSharing of BPHTB=16%Transfer of region1. Revenues Sharing ofPBB-P2=02. BPHTB=0DJP Share from PBB-P2tax fee=0The Regency/City GovernmentBudget=(+)Dari hasil simulasi terhadap data APBN-P 2010 sepertiyang ditunjukkan pada Tabel 2, Tabel 3 dan Bagan4, maka implikasi dari pengalihan PBB-P2 dan BPHTBmenjadi pajak kabupaten/kota terhadap keuangansecara vertikal adalah:(a) APBN menjadi berkurang, karena keseluruhandari PBB-P2 dan BPHTB diserahkan kepadathe simulation on 2010 Indonesian Revised Budgetdata, as shown in Table 2, Table 3 and Chart 4, theimplications of the PBB-P2 and BPHTB diversion tobecome regency/city tax on fiscal vertically are:(a) The Indonesian Budget decreases, because all ofthe PBB-P2 and BPHTB are delivered entirely tothe regencies/cities;THE INDONESIANBUDGET OVERVIEW 2010183

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESkabupaten/kota;(b) APBD Provinsi menjadi berkurang, karena 16,2persen dari PBB-P2 dan 16 persen dari BPHTByang merupakan bagian provinsi diserahkankepada kabupaten/kota;(c) APBD kabupaten/kota menjadi naik, karena PBB-P2 dan BPHTB seluruhnya dialihkan menjadi pajakkabupaten/kota.Dampak lainnya dari pengalihan PBB-P2 dan BPHTBadalah akan memberi keuntungan kepada daerahdaerahyang relatif kaya. Hal ini karena daerahdaerahyang relatif kaya pada umumnya memilikiperkembangan ekonomi yang cukup pesat, sehinggamemberikan kontribusi yang cukup besar bagipenerimaan daerah-daerah kaya tersebut. Sementara,daerah-daerah yang relatif miskin akan kehilangansebagian pendapatannya, karena tidak lagi memilikiakses ke dana bagi hasil PBB-P2 dan BPHTB, yangpada umumnya mencapai ó,5 persen dari PBB-P2dan 20 persen dari BPHTB. Dengan demikian, secarahorizontal, akan menciptakan terjadinya ketimpangankeuangan antara pemerintah daerah yang relatif kayadengan pemerintah daerah yang relatif miskin.Implikasi lain dari pengalihan PBB-P2 dan BPHTBadalah beberapa UU dan peraturan yang terkaitdengan PBB dan BPHTB perlu disempurnakan dandirevisi, antara lain meliputi:1. UU Nomor 12 Tahun 1994 tentang Perubahanatas UU Nomor 12 Tahun 1985 tentang PajakBumi dan Bangunan;2. UU Nomor 32 Tahun 2004 tentang PemerintahanDaerah;(b) The Provincial Government Budgets decrease,because 16.2 percent of the PBB-P2 and 16percent of the BPHTB that are the share of theprovince are delivered to regencies/cities;(c) The Regency/ City Government Budgets increase,because the PBB-P2 and the BPHTB are all divertedto become regency/city taxes.Another effect of the PBB-P2 and BPHTB divertingis it will give benefits to relatively rich regions. Thisis because relatively rich regions generally havesufficiently rapid economic development, which willprovide sufficiently large contributions to the revenuesof these rich regions. Meanwhile, the relatively poorregions will lose part of their revenues, due to nothaving more access to the PBB-P2 and BPHTB revenuesharing fund, which in general reaches ó.5 percentof the PBB-P2 and 20 percent of the BPHTB. Thus,horizontally, this will create a fiscal imbalance betweenthe relatively rich local governments and the relativelypoor local governments.Another implication of the PBB-P2 and BPHTB diversionis that some Laws and regulation related to PBB andBPHTB need to be rectified and revised, including:1. Law Number 12 of 1994 regarding theAmendment to Law Number 12 of 1985 on Landand Building Tax;2. Law Number 32 of 2004 regarding RegionalGovernment;184THE INDONESIANBUDGET OVERVIEW 2010

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXES3. UU Nomor 33 Tahun 2004 tentang PerimbanganKeuangan antara Pemerintah Pusat danPemerintahan Daerah;4. PP Nomor 55 Tahun 2005 tentang DanaPerimbangan; serta5. UU Nomor 38 Tahun 2007 tentang PembagianUrusan Pemerintahan antara Pemerintah,Pemerintah Daerah Provinsi, dan PemerintahDaerah Kabupaten/Kota.SIMPULAN• Kebijakan pengalihan PBB-P2 dan BPHTB menjadipajak daerah ditandai dengan terbitnya UUNomor 28 tahun 2009 tentang Pajak Daerahdan Retribusi Daerah pada tanggal 18 Agustus2009. Berdasarkan UU dimaksud, pengalihanBPHTB menjadi pajak kabupaten/kota dilakukanmulai 1 Januari 2011, sementara PBB-P2 efektifdiberlakukan mulai 1 Januari 2014.• Latar belakang kebijakan pengalihan PBB-P2 danBPHTB adalah: (a) kedua jenis pajak tersebut lebihtepat sebagai pajak daerah karena pengalihanPBB-P2 dan BPHTB bersifat netral terhadapfiskal (neutral fiscal) nasional; (b) sifat dari objekpajak keduanya tidak mobile dan bersifat lokal;dan (c) sebagian besar hasilnya telah diserahkankepada daerah, bahkan boleh dikatakan hampirkeseluruhan hasilnya sudah diserahkan kepadadaerah.• Implikasi pengalihan PBB-P2 dan BPHTB: (a)bersifat netral terhadap fiskal (neutral fiscal)nasional; (b) secara vertikal, akan mengurangi3. Law Number 33 of 2004 regarding RevenueSharing between the Central Government andRegional Governments;4. PP Number 55 of 2005 regarding Shared Funds;and5. Law Number 38 of 2007 regarding the Divisionof Governance Affairs between the Government,the Provincial Governments, and the District/Municipal Governments.CONCLUSIONS• The diverting of PBB-P2 and BPHTB to becomeregional tax policy was marked by the issuance ofLaw Number 28 of 2009 regarding Regional Taxand Regional Retribution on the 18 th of August2009. Based on that Law, BPHTB diversion tobecome regency/city taxes shall be conductedbeginning of the 1 st of January 2011, while thePBB-P2 shall come into effect as of the 1 st ofJanuary 2014.• Background of the PBB-P2 and BPHTB diversionpolicy consists of: (a) the two types of tax aremore properly regional taxes, because the PBB-P2and BPHTB diversion is fiscally neutral in natureat the national level; (b) these two tax objects areimmobile and local in nature; and (c) most of theirproceeds have been delivered to the regions, andit can be said that nearly all of their proceeds havebeen delivered to the regions.• Implications of PBB-P2 and BPHTB diversion: (a)fiscally neutral in nature at the national level;(b) vertically, it will reduce the fiscal imbalanceTHE INDONESIANBUDGET OVERVIEW 2010185

PENGALIHAN PAJAK BUMI DAN BANGUNAN DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN MENJADI PAJAK KABUPATEN/KOTATHE DIVERSION OF LAND AND BUILDING TAX (PBB) AND DUTIES ON LAND AND BUILDING TRANSFERS (BPHBT) TO BECOME REGENCY/CITY TAXESketimpangan keuangan antara Pemerintah Pusatdan Pemerintah Provinsi dengan PemerintahKabupaten/Kota; (c) memberi keuntungankepada daerah-daerah yang relatif kaya karenamemiliki perkembangan ekonomi yang cukuppesat, sementara daerah-daerah yang relatifmiskin akan kehilangan sebagian pendapatannyakarena tidak lagi memiliki akses ke DBH PBB-P2,yang pada umumnya mencapai ó,5 persen dariPBB-P2 dan 20 persen dari BPHTB, sehinggasecara horizontal, akan menciptakan terjadinyaketimpangan keuangan antara pemerintahdaerah yang relatif kaya dengan pemerintahdaerah yang relatif miskin (horizontal fiscalimbalance); serta (d) ke depan, beberapa UU danperaturan yang terkait dengan PBB dan BPHTBperlu disempurnakan dan direvisi.• Dengan dialihkannya PBB-P2 dan BPHTB menjadipajak kabupaten/kota diharapkan pemerintahkabupaten/kota dapat mengoptimalkanpemungutan pendapatannya, danmembelanjakannya untuk sebesar-besarnya bagikepentingan dan kesejahteraan rakyatnya.between the Central Government and theProvincial Governments and District/MunicipalGovernments; (c) giving benefits to relativelyrich regions because of their sufficiently rapideconomic development, while the relatively poorregions will lose of a part of their revenues dueto not having more access to DBH PBB-P2, whichin general reaches ó.5 percent of the PBB-P2 and20 percent of the BPHTB, which horizontally willcreate a fiscal imbalance between the relativelyrich local governments and the relatively poorlocal governments (horizontal fiscal imbalance);and (d) in the future, some Laws and Regulationsrelated to PBB and BPHTB need to be rectifiedand revised.• Upon diverting the PBB-P2 and the BPHTBto become regency/city taxes, expectably thedistrict/municipal governments will be able tooptimize their revenue collection, and to spendthem for the maximum interests and welfare oftheir people.186THE INDONESIANBUDGET OVERVIEW 2010

PERANAN REKENING MIGAS DALAMOPTIMALISASI PENDAPATAN NEGARATHE ROLES OF OIL AND GAS ACCOUNT INTHE OPTIMIZATION OF STATE REVENUESPNBP yang berasal dari penerimaan sumber daya alam(SDA) tetap menjadi primadona dalam APBN, terutamayang bersumber dari pengelolaan minyak dan gasbumi. UU No. 2 Tahun 2010 tentang perubahan APBNTA 2010, menetapkan target PNBP SDA migas tahun2010 sebesar Rp164,73 trilyun atau dua pertiga daritotal PNBP. Jumlah tersebut mengalami kenaikan 31%lebih dari capaian PNBP SDA migas TA 2009.Non-Tax Revenues (PNBP) that originate from naturalresource revenues (SDA) are still the most importantpart of the Indonesian Budget, particularly thosecoming from oil and gas management. Law No. 2 of2010 regarding the Amendment to the IndonesianBudget for FY 2010 sets the target of 2010 Non-TaxRevenues of Natural Resource Revenues from oil andgas at Rp164.73 trillion or two-thirds of the total Non-Tax Revenues. That number is an increase of 31%compared to the achievement of Non-Tax Revenuesof Natural Resource Revenues from oil and gas in FY2009.Berbeda dengan jenis PNBP yang lain, PNBP SDAmigas mempunyai karakteristik yang unik. Pertama,sebagian PNBP SDA migas tidak langsung disetorkanoleh wajib bayar ke Rekening Kas Umum Negara,namun terlebih dulu disetorkan ke Rekening No.600.000411 (Rekening Departemen Keuangan/HasilMinyak Perjanjian Karya Production Sharing) padaBank Indonesia. Hal ini berkaitan dengan earningprocess pendapatan SDA migas yang terlebihUnlike other kinds of Non-Tax Revenues, the Non-TaxRevenues of Natural Resource Revenues from oil andgas has unique characteristics. First, part of Non-TaxRevenues of Natural Resource Revenues from oil andgas is not deposited directly by taxpayers to the GeneralTreasury Bank Account, but is first deposited to BankAccount No. 600.000411 (the Ministry of Finance’sBank Account/Proceeds from Oil from ProductionSharing Work Agreements) in the Bank of Indonesia.THE INDONESIANBUDGET OVERVIEW 2010187

PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA | THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUESdahulu memperhitungkan kewajiban pemerintahdalam pengelolaan kegiatan hulu migas. Kedua,sebagian PNBP SDA migas tidak berasal dari setorantunai melainkan dari pembayaran subsidi energiyang disetorkan kembali ke kas negara sebagaipenyelesaian kewajiban Pertamina dalam kegiatanhulu migas (offset).This relates to the earning process of Natural ResourceRevenues from oil and gas revenues which first takeinto account the government’s obligations in Oil andGas upstream activity management. Second, part ofthe Non-Tax Revenues of Natural Resource Revenuesfrom oil and gas does not originate from cash deposits,but from energy subsidy payments that are depositedback to the Treasury as the settlement of Pertamina’sobligations in Oil and Gas upstream activity (offset).Peraturan Menteri Keuangan No. 113/PMK.02/2009tentang Rekening Minyak dan Gas Bumi mengaturbahwa Rekening No. 600.000411 merupakanrekening dalam valuta USD untuk menampungseluruh penerimaan dan membayar pengeluaranterkait kegiatan usaha hulu migas. Penerimaan negarayang ditampung dalam rekening tersebut terdiri dari: (i) PPh migas, (ii) bagian pemerintah dari sumberdaya alam berupa hasil penjualan minyak mentah,hasil penjualan gas alam, dan overlifting KontraktorKontrak Kerjasama (KKKS), dan (iii) penerimaanlainnya terkait kegiatan hulu migas antara lain berupabonus-bonus dan transfer material.Regulation of the Minister of Finance No. 113/PMK.02/2009 regarding the Oil and Natural GasAccount provides that Bank Account No. 600.000411is a bank account denominated in USD currency for thepurpose of accommodating all revenues and paymentexpenses related to oil and gas upstream businessactivities. The revenues which are accommodated inthat bank account consist of: (i) Income tax (PPh) onoil and gas, (ii) the government’s portion of naturalresources in the form of proceeds from the sale ofcrude oils, proceeds from the sale of natural gas,and overlifting of Cooperation Contract Contractor(KKKS), and (iii) other revenues related to oil andgas upstream activities, such as those in the form ofbonuses and material transfers.PPh migas merupakan pendapatan perpajakan yangdikelola oleh Direktorat Jenderal Anggaran, namundilaporkan sebagai pendapatan Direktorat JenderalPajak. PPh tersebut merupakan PPh minyak bumi dangas alam yang disetor KKKS sesuai dengan ketentuanperundang-undangan. Bagian pemerintah dari sumberPPh on oil and gas is tax revenue which is managedby the Directorate General of Budget, but reportedas revenue of the Directorate General of Tax. Such aPPh is PPh on natural oil and natural gas that is paidby the KKKS in accordance with the provisions oflaw. The government portion of the natural resources188THE INDONESIANBUDGET OVERVIEW 2010

PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA | THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUESdaya alam dikelompokkan ke dalam pendapatan PNBPSDA, masing-masing dengan kode akun 421111(minyak bumi) dan 421211 (gas bumi). Kedua jenispendapatan tersebut dibagihasilkan ke daerah dalamrangka desentralisasi fiskal. Sedangkan penerimaanlainnya kegiatan hulu migas merupakan kelompokPNBP lainnya dengan kode akun 423439 yang tidakdibagihasilkan kepada pemerintah daerah.is grouped into the Non-Tax Revenues of NaturalResources Revenues from oil and gas, with accountcodes 421111 (petroleum) and 421211 (natural gas),respectively. These two types of revenue are shared tothe regions in the framework of fiscal decentralization.Meanwhile, other revenues of oil and gas upstreamactivities are grouped into other Non-Tax Revenues,with account code 423439, which is not to be sharedto the regional governments.Adapun pengeluaran yang dilakukan melalui RekeningMigas tersebut berupa penyelesaian kewajibanPemerintah terkait kegiatan usaha hulu minyak dangas bumi, yaitu:a) Pembayaran perpajakan minyak dan gas bumi,terdiri dari:• Pajak Bumi dan Bangunan (PBB);• Reimbursement Pajak Pertambahan Nilai(PPN); dan• Pajak Daerah.b) Pembayaran di luar perpajakan, terdiri dari:• Domestic Market Obligation (DMO) fee;• Underlifting KKKS;dan• Fee kegiatan hulu minyak dan gas bumi.The expenses spent through the Oil and Gas Accountare in the form of the settlement of Governmentobligations related to oil and natural gas upstreambusiness activities, namely:a) Payment for oil and natural gas taxes, consistingof:• Land and Building Tax (PBB);• Reimbursement of Value Added Tax (VAT);and• Regional Tax.b) Payments other than taxations, consisting of:• Domestic Market Obligation (DMO) fees;• Underlifting of KKKS; and• Fees of oil and natural gas upstreamactivities.Laporan Keuangan Pemerintah Pusat (Audited) TA2009 mencatat bahwa pendapatan negara yangdisumbangkan melalui pemindahbukuan dana darirekening migas ke Rekening Kas Umum Negara (KUN),memperlihatkan angka-angka sebagai berikut.The Financial Statement of the Central Government(Audited) for FY 2009 noted that the revenues thatwere contributed by fund transfers from the Oil andGas account to the General Treasury (KUN) BankAccount had the following amounts.THE INDONESIANBUDGET OVERVIEW 2010189

PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA | THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUESTable 1Realization of State Income Originating from Transfer From the Oil and GasAccount to the KUN Account, Fiscal Year 2009DescriptionRevenue TaxRealizationRemitance from Oil & GasAccountAchievementIncome 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 upstreamactivitiesRp170,356,438,367,495 Rp46,553,563,414,776 27.33%Non Tax State Revenue (PNBP)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 UpstreamActivitiesRp1,978,787,170,081 Rp77,748,886,838 3.93%Total PNBP related to oil and gasupstream activitiesTotal State Income related to oil andgas upstream acSource: LKPP FY 2 009 (Audited)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%*) Pendapatan minyak mentah (DMO) tidak diprosesmelalui rekening migas*) Crude oil income (DMO) is not processed throughthe Oil and Gas accountPendapatan negara yang diproses melalui rekeningmigas sebesar Rp72.976,69 miliar, dimana 63,80%dibukukan sebagai pendapatan perpajakan (PPh),sedangkan sisanya, sebesar 36,20% merupakanPNBP. Pajak penghasilan yang terkait dengan kegiatanhulu migas pada tahun 2009 tercatat sebesarRp170.356,43 miliar dimana 27,33% disumbangkandari rekening migas. Sementara PNBP migas yangtercatat sebesar Rp134.531,30 miliar, hampir 20%-The revenue processed through the Oil and Gas accountamounted to Rp72,976.69 billion, 63.80% of whichis rewarded as tax revenue (PPh), while the remaining36.20% is Non-Tax Revenues. Income tax related toOil and Gas upstream activities in 2009 amounting toa recorded Rp170,356.43 billion, 27.33% of which iscontributed from the Oil and Gas account. Meanwhile,the amount of recorded Non-Tax Revenues from Oiland Gas came to Rp134,531.30 billion, nearly 20% of190THE INDONESIANBUDGET OVERVIEW 2010

PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA | THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUESnya diproses melalui pemindahbukuan dari rekeningmigas ke rekening KUN. Secara keseluruhan,sebanyak hampir 24% dari total pendapatan negarayang terkait dengan kegiatan hulu migas, diprosesmelalui rekening migas no. 600.000411.which is processed through transfers from the Oil andGas account to the KUN account. Overall, nearly 24%of the total revenue related to Oil and Gas upstreamactivities are processed through the Oil and Gas bankaccount (No. 600.000411).Sampai dengan 30 Juni 2010, realisasi pendapatannegara yang berasal dari earning process padarekening migas dapat diikhtisarkan sebagai berikut.As of the 30 th of June, 2010, the realization of revenuesoriginating from the earning process in the Oil andGas account can be summarized as follows.Table 2Realization of State Income Originating from Transfers From the Oil and GasAccount to KUN AccountSemester I, 2010DescriptionIncome TaxRealizationRemitance from MigasAccountAchievementIncome 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%Non Tax State RevenueNatural 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%Source: Directorate Non-Tax State Revenues 2010*) Pendapatan minyak mentah (DMO) tidak diprosesmelalui rekening migas*) Crude oil income (DMO) is not processed throughthe Oil and Gas accountTHE INDONESIANBUDGET OVERVIEW 2010191

PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA | THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUESData tersebut di atas menggambarkan bahwa earningprocess penerimaan negara pada rekening migasselama periode enam bulan pertama tahun 2010telah menyumbangkan hampir 50% pendapatannegara yang terkait dengan kegiatan hulu migas.Seluruh pendapatan PPh migas pada periode tersebutdiproses melalui rekening migas, sementara lebih dariseperlima PNBP migas berasal dari pemindahbukuanrekening ini.The above data illustrates that the earning process ofrevenues in the Oil and Gas account during the firstsix months of 2010 has contributed nearly 50% ofrevenues related to Oil and Gas upstream activities.All of PPh on Oil and Gas revenues in that period wereprocessed through the Oil and Gas account, whilemore than one-fifth of Non-Tax Revenues from Oiland Gas originated from transfers of this account.Dengan demikian, earning process atas penerimaannegara yang bersumber dari kegiatan hulu migasmenjadi salah satu tahapan yang cukup krusial.Keterlambatan atas pemrosesan dan perhitunganpendapatan negara baik untuk PPh maupun PNBPberpotensi menunda lebih dari seperlima capaianpendapatan negara yang terkait dengan pengelolaanSDA migas.Thus, the earning process of revenues originatingfrom Oil and Gas upstream activity is a considerablycrucial stage. Delays in the processing and calculatingof revenues for both PPh and Non-Tax Revenuescan potentially delay more than one-fifth of theachievement of revenues related to the NaturalResources from oil and gas management.Disamping berfungsi sebagai kontributor pendapatannegara, rekening migas juga diperuntukkan sebagaimedia penyelesaian kewajiban pemerintah dalampelaksanaan kegiatan hulu migas. Sebagaimanadiketahui bahwa dalam skema production sharingcontract (PSC), KKKS memperoleh insentif berupapembebasan dari segala bentuk kewajibanperpajakan, kecuali Pajak Penghasilan Orang Pribadi.Oleh karena itu, kewajiban Pajak Bumi dan Bangunan(PBB), Pajak Pertambahan Nilai (PPN), dan PajakPenghasilan Badan, akan diperhitungkan dengansetoran bagian pemerintah. Seluruh kewajibantersebut ditambah dengan kewajiban pemerintahIn addition to serving as a contributor of revenue, theOil and Gas account is also intended to be a mediafor the settlement of Government obligations in theimplementation of Oil and Gas upstream activities.As is known, in the production sharing contract (PSC)scheme, the KKKS receive incentives in the form ofexemptions from any form of taxation obligations,except for Individual Income Tax. Therefore, the Landand Building Tax (PBB), Value-Added Tax (VAT) andIncome Tax for Corporate obligations will be calculatedalong with the government’s portion of payments. Allof these obligations, combined with other obligationsof the Government, such as Upstream Oil and Gas192THE INDONESIANBUDGET OVERVIEW 2010

PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA | THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUESlainnya seperti anggaran BPMIGAS, fee penjual, danunderlifting, menjadi faktor pengurang di dalamperhitungan pendapatan negara. Oleh karena itu,pendapatan kotor yang disetor ke rekening migassetelah dikurangi dengan faktor pengurang tersebutdi atas, akan disetorkan ke rekening KUN sebagaipendapatan negara (net) dalam bentuk PPh maupunPNBP.Supervisory Agency (BPMIGAS) budget, sellingfees, and underlifting, become reducing factorsin calculating revenues. Therefore, gross revenuesdeposited to the Oil and Gas account, after thededuction of the aforesaid reducing factors, will bedeposited to the KUN account as revenue (net) in theform of both PPh and Non-Tax Revenues.Selama tahun 2009, pengeluaran negara yangdilakukan melalui rekening migas guna menyelesaikankewajiban kontraktual pemerintah dan kewajibanlainnya sektor migas sebesar Rp58.228,66 miliar.Sementara itu, realisasi pengeluaran negara terkaitkegiatan hulu migas selama semestar I/2010 sebesarRp15.413,02 miliar. Apabila dibandingkan dengantotal pendapatan negara sektor migas yang diprosesmelalui rekening migas, maka realisasi pengeluarannegara tersebut pada tahun 2009 dan semesterI/2010, masing-masing mencapai 79,79% dan34,04%. Tingginya pengeluaran negara tersebutterutama berasal dari reimbursement PPN ataspembelian barang-barang dan jasa yang digunakandalam pengelolaan kegiatan hulu migas.During 2009, expenses that were made through theOil and Gas account in order to settle contractualobligations of the government and other obligationsof the Oil and Gas sector amounted to Rp58,228.66billion. Meanwhile, the realization of expenses relatedto Oil and Gas upstream activities during Semester I of2010 amounted to Rp15,413.02 billion. If comparedto total revenue of the Oil and Gas sector that wasprocessed through the Oil and Gas account, then, therealization of those expenses in 2009 and Semester Iof 2010, reached, 79.79% and 34.04% respectively.That high level of expenses specifically originatedfrom VAT reimbursement on the purchase of goodsand services used in Oil and Gas upstream activitymanagement.Keandalan earning process dalam perhitunganpendapatan dan pengeluaran negara tersebut di atas,pada akhirnya sangat tergantung dengan data-datayang diperoleh dari BPMIGAS dan KKKS, terutamaPertamina, yang merupakan penyumbang terbesardi dalam penerimaan migas. Proses penelitian danverifikasi serta konfirmasi dengan pihak-pihakterkait, menjadi bagian penting dalam pelaksanaanThe reliability of the earning process in the calculation ofrevenues and expenses as described above, ultimately,depends highly on data obtained from BPMIGAS andthe KKKS, particularly Pertamina, which is the largestcontributor of Oil and Gas revenues. The investigationand verification processes and making confirmationswith the related parties is an important part in theTHE INDONESIANBUDGET OVERVIEW 2010193

PERANAN REKENING MIGAS DALAM OPTIMALISASI PENDAPATAN NEGARA | THE ROLES OF OIL AND GAS ACCOUNT IN THE OPTIMIZATION OF STATE REVENUEStugas Direktorat Jenderal Anggaran dalam rangkamengoptimalkan sumber-sumber pendapatan negaradimaksud.performance of the tasks of the Directorate Generalof Budget, in order to optimize the sources of revenuein question.194THE INDONESIANBUDGET OVERVIEW 2010

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN:SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPATPEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKATBERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY:AN EFFORT OF THE GOVERNMENT TO ACCELERATE THEFULFILLMENT OF HOUSING NEED FOR LOW-INCOMECOMMUNITIESPENDAHULUANPembangunan infrastruktur adalah bagianintegral dari pembangunan nasional. Infrastrukturmerupakan roda penggerak pertumbuhan ekonomi.Pembangunan infrastruktur sektor transportasimerupakan tulang punggung pola distribusi,baik barang maupun penumpang. Sementaraitu, infrastruktur lainnya seperti kelistrikan dantelekomunikasi terkait erat dengan upaya modernisasibangsa, dan penyediaannya merupakan salah satuaspek terpenting untuk meningkatkan produktivitassektor produksi. Demikian juga, ketersediaan saranaperumahan dan permukiman secara luas danmerata, serta pengelolaan sumber daya air yangberkelanjutan menentukan tingkat kesejahteraanmasyarakat. Berkurangnya kualitas dan pelayananserta tertundanya pembangunan infrastruktur barudapat menghambat laju pembangunan nasional.Rehabilitasi dan pembangunan kembali berbagaiINTRODUCTIONInfrastructure development is an integral part ofnational development. Infrastructure is the wheel whichdrives economic growth. Infrastructure developmentof the transportation sector is the backbone of thedistribution pattern, for both freight and passengers.Meanwhile, other infrastructure, such as electricityand telecommunication, is closely related to nationalmodernization efforts, and its provision is one of themost important aspects for increasing the productivityof the production sector. Likewise, the availability ofhousing and settlement facilities which are widely andevenly distributed, and sustainable water resourcemanagement determine the welfare level of thecommunity. The decreased quality and services anddelayed new infrastructure development can reducethe national development rate. Rehabilitation andrebuilding of various damaged infrastructure, andincreasing capacities and new facilities will require aTHE INDONESIANBUDGET OVERVIEW 2010195

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESinfrastruktur yang rusak, serta peningkatan kapasitasdan fasilitas baru akan menyerap biaya yang sangatbesar, sehingga tidak mungkin dapat dipikul olehpemerintah sendiri. Untuk itu, mencari solusiinovatif guna menanggulangi masalah perawatandan perbaikan infrastruktur yang rusak, termasukdiantaranya infrastruktur perumahan merupakanmasalah yang mendesak untuk diselesaikan.huge cost, making it impossible to be sustained by thegovernment alone. For that reason, seeking innovativesolutions in order to overcome the problems in themaintenance and repair of the damages infrastructure,including housing infrastructure, is an urgent problemto solve.KEBIJAKAN PEMBANGUNAN PERUMAHANSebagai bagian dari pembangunan infrastrukturyang merupakan salah satu prioritas pembangunannasional, kebijakan Pemerintah dalam pembangunanperumahan secara nasional senantiasa tercantumdalam dokumen perencanaan nasional. Di dalamRencana Pembangunan Jangka Panjang 2005-2025, kebijakan pembangunan perumahan besertaprasarana dan sarana pendukungnya, meliputi :1. penyelenggaraan pembangunan perumahanyang berkelanjutan, memadai, layak, danterjangkau oleh daya beli masyarakatserta didukung oleh prasarana dan saranapermukiman yang mencukupi dan berkualitasyang dikelola secara profesional, kredibel,mandiri, dan efisien;2. penyelenggaraan pembangunan perumahanbeserta prasarana dan sarana pendukungnyayang mandiri mampu membangkitkan potensipembiayaan yang berasal dari masyarakat danpasar modal, menciptakan lapangan kerja, sertameningkatkan pemerataan dan penyebaranpembangunan; danHOUSING DEVELOPMENT POLICYWith infrastructure development being a part of thenational development priorities, the Government’snational policy in housing development is always listedin the national planning documents. In the Long-Term Development Plan of 2005-2025, the policy ofhousing development together with its supportingfacilities and infrastructures, include:1. the implementation of housing developmentis maintained in a sustainable, adequate,reasonable, and affordable to the buyingpower of the community and is supported bysufficient and quality settlement facilities andinfrastructures that are managed professionally,credibly, independently, and efficiently;2. the implementation of housing developmenttogether with their supporting facilities andinfrastructures, that are independent and ableto raise financing potential originating fromthe community and capital market, createemployment, and increase the even distributionand spread of development; and196THE INDONESIANBUDGET OVERVIEW 2010

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIES3. pembangunan perumahan beserta prasaranadan sarana pendukungnya yang memperhatikanfungsi dan keseimbangan lingkungan hidup.3. housing development with its supportingfacilities and infrastructures should take intoconsideration the function and balance of theliving environment.SASARAN PEMBANGUNAN PERUMAHANDi dalam RPJMN 2005-2009, sasaran pembangunanperumahan yang hendak dicapai oleh Pemerintah,antara lain adalah: (1) pemenuhan kebutuhan hunianbagi masyarakat melalui terciptanya pasar primeryang sehat, efisien, akuntabel, tidak diskriminatif,dan terjangkau oleh seluruh lapisan masyarakat yangdidukung oleh sistem pembiayaan perumahan jangkapanjang yang market friendly, efisien, dan akuntabel,(2) terbentuknya pola subsidi yang tepat sasaran,tidak mendistorsi pasar, akuntabel, dan mempunyaikepastian dalam hal ketersediaan dana setiap tahun,(3) terbentuknya pola pembiayaan untuk perbaikandan pembangunan rumah baru yang berbasisswadaya masyarakat. Hasil pencapaian dari sasaranpembangunan perumahan tahun 2005-2009 dapatdilihat dalam tabel 1 berikut ini.HOUSING DEVELOPMENT TARGETSIn the RPJMN 2005-2009, the targets of housingdevelopment to be achieved by the Government,are : (1) to fulfill of the need for settlements forthe community through the creation of a primarymarket that is healthy, efficient, accountable,non-discriminative, and affordable to all of thecommunity strata, supported by a long-term housingfinance system that is market-friendly, efficient, andaccountable, (2) to establish of a subsidy pattern thatis on-target, not distorting the market, accountable,and having certainty in terms of fund availability everyyear, (3) to establish of a finance pattern for the repairand development of new houses that is done on acommunity self-sufficiency basis. The results of theachievements of the housing development targets for2005-2009 can be seen in Table 1 below.No. Description Quantity (units)1234Table 1Achievement of Housing Development 2005-2009Inhabitable new house developmentLeased Simple Storied House DevelopmentOwned Simple Storied House development/repair facilitationSelf-support housing development/repair facilitation1,331,58037,7096,7163,659,037Total 5,035,042THE INDONESIANBUDGET OVERVIEW 2010197

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESSementara itu, di dalam RPJMN 2010-2014 sasaranpembangunan perumahan adalah tersedianya aksesbagi masyarakat terhadap perumahan, baik perumahanbaru maupun peningkatan kualitas perumahan danlingkungan perumahan, serta kepastian hukum bagi5,6 juta rumah tangga. Untuk mewujudkan sasaranpembangunan perumahan tersebut, Pemerintahmenargetkan untuk membangun 685.000 rumahsederhana sehat bersubsidi, 180 rusunami dan 650twin block berikut fasilitas pendukung kawasanpermukiman yang dapat menampung 836.000keluarga yang kurang mampu.Meanwhile, in the 2010-2014 RPJMN, the housingdevelopment target is the availability of access for thecommunity to housing, both new housing and theupgrading of housing and the housing environment,and legal certainty for 5.6 million households. Inorder to realize the aforesaid housing developmenttargets, the Government has targeted constructionof 685,000 subsidized healthy simple houses, 180Apartement property (rusunami) and 650 twin blocks,with supporting facilities in the settlement area thatare able to accommodate 836,000 poor families.PERMASALAHAN DALAM PEMBANGUNANPERUMAHANUntuk menyediakan rumah sehat sederhanabagi masyarakat, sampai dengan akhir tahun2009, Pemerintah masih menghadapi beberapapermasalahan pokok, yaitu :Pertama, penyediaan rumah yang masih terbatas,jauh dari kebutuhan masyarakat. Jumlah kekuranganrumah (backlog) meningkat dari 5,8 juta unit padatahun 2004 menjadi 7,4 juta unit pada tahun 2009.Akumulasi backlog diperkirakan akan terus terjadiakibat pertumbuhan 710.000 rumah tangga baru pertahun.Kedua, masih terdapat rumah tangga yangmenempati rumah tidak layak huni. Pada tahun 2007masih terdapat 9,25 persen rumah tangga yangmenempati rumah dengan kondisi rusak dan 0,87persen dengan kondisi rusak berat.Ketiga, jaminan kepastian bermukim (secure tenure)PROBLEMS IN HOUSING DEVELOPMENTIn order to make healthy simple houses available tothe community, until the end of 2009 the Governmentwas still facing some major problems, namely:First, the continued limited availability of houseswhich are far from what is need by communities.The total backlog of needed house increased from5.8 million units in 2004 to 7.4 million units in 2009.Accumulation of this backlog is predicted continouslyas a result of the growth of 710,000 new householdsper year.Second, there are still families living in uninhabitablehouses. In 2007 there were still 9.25 percent of familiesthat lived in damaged houses and 0.87 percent ofseriously-damaged houses.Third, secure tenure is still weak. At the end of 2007198THE INDONESIANBUDGET OVERVIEW 2010

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESmasih lemah. Pada akhir tahun 2007 masih terdapat22,06 persen rumah tangga yang menempati rumahmilik sendiri tanpa bukti hukum berupa sertifikat BPN,girik, maupun akta jual beli.Keempat, semakin meluasnya permukiman kumuh.Upaya peningkatkan kualitas permukiman belumdapat mengurangi laju pertumbuhan luas permukimankumuh. Dengan peningkatan 1,37 persen per tahun,luas permukiman kumuh meningkat dari 54.000 hapada tahun 2004 menjadi 57.800 ha pada tahun2009.there were still 22.06 percent of families that lived inhouses without legal evidence of ownership in theform of certificates of BPN, girik, and deeds of salesand purchase.Fourth, the increasing growth of slum settlements.Efforts of improving the quality of settlements couldnot reduce the growth rate of slum settlement areas.With an increase of 1.37 percent per year, the areaof slum settlements had increased from 54,000 ha in2004 to 57,800 ha in 2009.Berbagai permasalahan pokok yang dihadapiPemerintah dalam pembangunan perumahan diatas, pada dasarnya disebabkan oleh berbagai faktorberikut:Pertama, akses masyarakat berpenghasilan rendahterhadap penguasaan dan legalitas lahan terbatas.Tingginya laju pertumbuhan penduduk di perkotaan,keterbatasan lahan perumahan dan permukiman,serta peningkatan harga lahan semakin mempersulitakses masyarakat untuk menempati hunian yanglayak dan terjangkau di perkotaan. Demikian juga,tingginya biaya pengurusan serta keterbatasaninformasi terhadap prosedur sertifikasi dan rencanatata ruang mengakibatkan sebagian masyarakatmenempati rumah tanpa memiliki bukti legalitaspemanfaatan lahan dan bangunan serta tidak sesuaidengan rencana tata ruang.Kedua, akses masyarakat terhadap pembiayaanperumahan terbatas. Upaya fasilitasi pembangunanperumahan oleh Pemerintah masih menghadapiVarious major problems were being faced by theGovernment in the aforesaid housing developmentarea are basically caused by various factors, asfollows:First, access of low-income communities to the controland legality of lands is limited. The high-populationgrowth rate in urban areas, limited housing andsettlement lands, and also the increased price of landmake it increasingly difficult for the community accessmore difficult to occupy reasonable and affordablesettlements in urban areas. Likewise, the high cost ofadministration and limited information on certificationprocedures and the zoning plan have led some peopleto occupy houses without possessing evidonce oflegality of land and building utilization which does notcomply with the zoning plan.Second, community access to housing finance islimited. Efforts of housing development facilitationby the Government is still facing limited budgetTHE INDONESIANBUDGET OVERVIEW 2010199

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESkendala keterbatasan anggaran pembangunanperumahan dan subsidi bagi masyarakatberpenghasilan rendah, belum termanfaatkannyaalternatif sumber pembiayaan, masih minimnyakerjasama pemerintah-swasta, serta masih rendahnyapartisipasi serta kapasitas lembaga penyalur subsidikredit mikro pembangunan perumahan.Ketiga, kelembagaan penyelenggaraanpembangunan perumahan dan permukiman belummantap. Penyerahan kewenangan pembangunanperumahan yang menjadi urusan wajib pemerintahdaerah belum disertai dengan peningkatan kapasitaskelembagaan dan kualitas SDM serta perangkatorganisasi penyelenggara dalam memenuhi standarpelayanan minimal di bidang pembangunanperumahan.constraints for housing development and subsidiesto low-income communities, the underutilization ofsources of alternative financing, continued minimalgovernment-private sector cooperation, and thecontinued low participation and capacity of subsidydistributing institutions in the area of housingdevelopment micro-credit.Third, institutions conducting housing and settlementdevelopment are not well-established yet. The transferof authority of housing development to becomea required duty of the regional governments, hasnot yet been accompanied by the enhancement ofinstitutional capacity for HR quality and executingorganization apparatuses in fulfilling the minimumservice standards in the housing development sector.SUBSIDI KPRShMulai tahun 2005 Pemerintah mengalokasikan danasubsidi Kredit Pemilikan Rumah Sederhana Sehat(KPRSh) mulai tahun 2005, yang ditujukan untukmengatasi berbagai permasalahan pembangunanperumahan, terutama daya beli masyarakatberpenghasilan rendah (MBR) untuk membeli rumahyang layak. Selain itu, alokasi dana subsidi KPRSh jugaditujukan untuk : (1) mendorong laju pembangunanperumahan untuk menjaga kelangsungan penyediaanperumahan dan permukiman, mengingat perumahandan permukiman merupakan salah satu kebutuhandasar manusia dan merupakan faktor penting dalampeningkatan harkat dan martabat manusia, (2)masyarakat, khususnya masyarakat berpenghasilanHealthy Simple Houses Ownership Credit(KPRSh) SubsidyStarting in 2005, the Government has allocated subsidyfunds for Healthy Simple Houses Ownership Credit(Kredit Pemilikan Rumah Sederhana Sehat/KPRSh).That is aimed at solving various housing developmentproblems, particularly the buying power in the lowincomecommunity (MBR) to buy proper houses. Inaddition to this, the KPRSh subsidy fund allocation isalso aimed at: (1) boosting the housing developmentrate to maintain the continuity of the provision ofhousing and settlements, in viewing housing andsettlements as one of the basic needs of humanbeings and an important factor in the improvementof the dignity and status of human beings, (2) the200THE INDONESIANBUDGET OVERVIEW 2010

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESrendah, masih belum mampu tinggal di rumah yanglayak dan sehat tanpa adanya dukungan Pemerintah.Melalui subsidi, bantuan dapat diberikan dalambentuk subsidi bunga, subsidi pembangunan/perbaikan rumah, maupun subsidi uang muka.Alokasi dana subsidi KPRSh setiap tahun cenderungsemakin membesar, seiring dengan peningkatankebutuhan masyarakat untuk bisa memiliki rumahdengan harga jangka terjangkau. Alokasi subsidiKPRSh, berturut-turut dari tahun 2005-2010 adalahRp252,0 miliar, Rp252,0 miliar, Rp300 miliar, Rp800,0miliar, Rp2.513,6 miliar dan Rp3.099,0 miliar.Melalui alokasi dana subsidi KPRSh tersebut,Pemerintah memberikan subsidi kepada masyarakatuntuk membantu menurunkan angsuran yang harusdibayar masyarakat melalui pengurangan suku bungaangsuran dalam kurun waktu tertentu. Sedangkandalam subsidi membangun atau memperbaikirumah, Pemerintah membantu menambah danapembangunan atau perbaikan rumah, sehinggadapat menurunkan pagu kredit yang akan diangsursetiap bulan. Jenis dan alokasi untuk subsidi KPRShdapat berubah-ubah setiap tahunnya, tergantungkebutuhan dan ketersediaan dana. Namun demikian,alokasi terbesar subdidi KPRSh, biasanya diprioritaskanuntuk subsidi selisih bunga. Kelemahan skema subsidiKPRSh adalah apabila jangka waktu subsidi telahselesai, dan masa peminjaman belum selesai, makamasyarakat harus membayar sesuai dengan bungakomersial perbankan.Sebagaimana sifat belanja dalam APBN yangdialokasikan hanya untuk satu tahun anggaran,community, particularly the low-income community,are still unable to live in proper and healthy houseswithout the support of the Government.Through the subsidy, assistance can be given in theform of interest subsidy, house development/repairsubsidy, and down-payment subsidy. The KPRShsubsidy fund allocation tends to get higher fromyear to year, in line with the increased communityneed to be able to own house at affordable prices.The KPRSh subsidy allocations, from 2005 to 2010,are, respectively, Rp252.0 billion, Rp252.0 billion,Rp300 billion, Rp800.0 billion, Rp2,513.6 billion andRp3,099.0 billion.Through such KPRSh subsidy fund allocation, theGovernment gave the community subsidies to assistin decreasing installment payments, payable to thecommunity through the reduction of the installmentinterest rate within a certain period. Whereas,for the subsidy for building or repairing houses,the Government assisted by increasing the housedevelopment or repair funds, enabling a reduction ofthe credit ceiling to be implemented every month. Thetype and allocation of the KPRSh subsidies can varyevery year, depending on the needs and availability offunds. However, the largest allocation of the KPRShsubsidy is usually prioritized for the interest-differencesubsidy. The disadvantage of the KPRSh subsidyscheme is if the subsidy period expires, and the loanperiod does not expire. Then the community must payaccording to the banking commercial interest rate.The expenditure characteristic in the IndonesianTHE INDONESIANBUDGET OVERVIEW 2010201

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESdemikian juga dengan subsidi bunga. Apabila danayang dialokasikan dalam APBN atau APBN-P dalam1 tahun anggaran tidak dapat terserap seluruhnya,maka dana subsidi tersebut tidak bisa dipakai untuktahun berikutnya dan masuk sebagai bagian dari SaldoAnggaran Lebih (SAL). Di dalam pelaksanaannya,karena berbagai kendala di lapangan dana subsidiKPRSh yang dialokasikan dalam APBN atau APBN-Ptidak selalu dapat terserap seluruhnya. Apabila haltersebut terjadi, maka penyerapan dana yang rendaholeh masyarakat dalam memanfaatkan alokasidana subsidi APBN, akan semakin memperberatupaya pecapaian target pembangunan perumahan.Perbandingan antara alokasi dana subsidi KPRSH danrealisasinya dapat dilihat pada grafik 1 berikut ini.Budget is only allocated for one fiscal year, likewiseis the interest subsidy. If the funds allocated in theIndonesian Budget or the Indonesian Revised Budgetin 1 fiscal year cannot be used completely, then thesubsidy funds cannot be utilized for the next yearor included as a part of Cumulated Budget Surplus(Saldo Anggaran Lebih/SAL). In its implementation,due to various constraints in the field, the KPRShsubsidy funds allocated in the Indonesian Budgetor the Indonesian Revised Budget cannot alwaysbe utilized entirely. If this is the case, then the loanfund absorption by the community in utilizing theIndonesian Budget subsidy fund allocation willincreasingly accelerate the efforts of achieving thehousing development targets. A comparison betweenthe KPRSh subsidy fund allocation and its realizationcan be seen in Graph 1 below.[ Billions of Rupiah]3,0002,500Graph 1Allocation and Realization of KPRSh Subsidy 2005-2009100% 100% 100%[ % ]120%100%2,00080%1,5001,00044%31%60%40%50020%02005 2006 200 2008 20090%Indonesian Revised BudgetLKPP% LKPP to Indonesian RevisedBudget202THE INDONESIANBUDGET OVERVIEW 2010

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESDASAR HUKUM PERUBAHAN KEBIJAKANPola subsidi bunga dan subsidi uang muka yang belumefektif untuk mendukung pembiayaan perumahan,mengharuskan Pemerintah untuk mencari terobosanbaru guna mempercepat laju pembangunanperumahan bagi masyarakat berpenghasilanrendah. Kewajiban Pemerintah untuk menyediakanperumahan yang layak bagi masyarakat, sertaperlunya Pemerintah untuk melakukan perubahandan terobosan kebijakan perubahan sebenarnyajuga telah diamanahkan oleh berbagai peraturanperundangan yang ada, antara lain:Pertama, Perubahan Kedua UUD Negara RI tahun1945 pasal 28 H, ayat (1), yang mengatur “Setiaporang berhak hidup sejahtera lahir dan batin,bertempat tinggal, dan mendapatkan lingkunganhidup yang baik dan sehat serta berhak memperolehpelayanan kesehatan.”Kedua, UU No. 39 Tahun 1999 tentang Hak AsasiManusia pasal 40 yang mengatur “Setiap orangberhak untuk bertempat tinggal serta berkehidupanyang layak.”Ketiga, UU No. 17 Tahun 2007 tentang RencanaPembangunan Jangka Panjang, Bab II.2 huruf D5 yang mengatur ”Memenuhi kebutuhan hunianbagi masyarakat untuk mewujudkan kota tanpapermukiman kumuh adalah dengan :• Menyempurnakan pola subsidi sektorperumahan yang tepat sasaran, transparan,akuntabel, khususnya subsidi bagi masyarakatberpenghasilan rendah (MBR).• Melakukan penguatan swadaya masyarakatLEGAL BASIS OF POLICY CHANGEThe interest subsidy and down-payment subsidypattern, which is not yet effective in supportinghousing finance, requires the Government to seeknew breakthroughs in order to accelerate the housingdevelopment rate for the low-income community. Theobligation of the Government to provide reasonablehousing to the community, and the necessity of theGovernment to make changes and breakthroughsby amending policies has in fact been mandated byvarious existing statutory regulations, such as:First, The Second Amendment to the 1945 IndonesianConstitution, Article 28 H, Paragraph (1), which says“Each person has the right to a life of well-being inbody and mind, to a place to dwell, to enjoy a goodand healthy environment, and to receive medicalcare.”Second, Law No. 39 of 1999 regarding Human Rightsin Article 40 says “Each person has the right to a placeto dwell to live a reasonable life.”Third, Law No. 17 of 2007 regarding the Long-TermDevelopment Plan, in Chapter II.2 letter D 5 says“Fulfilling the need for dwellings for the communityto have a city without slum settlements, is done bymeans of:• Perfecting the subsidy pattern of the housingsector to make it on-target, transparent,accountable, particularly for subsidies to the lowincomecommunity (MBR).• Implementing community self-sufficiencyTHE INDONESIANBUDGET OVERVIEW 2010203

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESdalam pembangunan rumah melalui fasilitaskredit mikro perumahan, fasilitasi untukpemberdayaan masyarakat dan bantek kepadakelompok masyarakat”.strengthening in house development through:the housing micro-credit facility, facilitatingcommunity empowerment and technicalassistance to community groups”.FASILITAS LIKUIDITAS PEMBIAYAANPERUMAHANTerbitnya kebijakan fasilitas likuiditas pembiayaanperumahan (FLPP) sebagai penyempurnaan kebijakansubsidi KPRSh, pada dasarnya dilandasi pertimbangan:1. Kemampuan/daya beli masyarakat masih sangatterbatas dan kenaikan penghasilan/ pendapatansetiap tahunnya tidak signifikan dibandingkandengan laju inflasi per tahun;2. Dengan skema subsidi, suku bunga yangdikenakan pada masyarakat masih cukuptinggi;3. Optimalisasi pemanfaatan dana APBN di tengahtengahkondisi keterbatasan keuangan negara;4. Pemupukan dana perumahan dalam jangkapanjang;5. Daya tarik bagi sumber dana lain untuk berperandalam pembiayaan perumahan (integrasisumber-sumber pembiayaan)Kebijakan FLPP tersebut secara resmi telah disampaikanMenteri Negara Perumahan Rakyat kepada MenteriKeuangan pada bulan Januari 2010 untuk dapatditampung dalam APBN-P 2010. Kebijakan FLPPjuga telah memperoleh dukungan Komisi V DPR RIserta persetujuan Badan Anggaran DPR RI dalampembahasan Rancangan APBN Perubahan 2010.HOUSING FINANCE LIQUIDITY FACILITYThe issuance of the housing finance liquidity facility(FLPP) policy as an improvement of the KPRShsubsidy policy, is basically based on the followingconsiderations:1. The buying power of the community is still verylimited and the increase of income/earningsevery year is not significant if it is compared tothe annual inflation rate;2. With the subsidy scheme, the interest ratesimposed on the community are still high;3. Optimization of Indonesian Budget funds in thelimited state finance condition;4. Housing fund fostering in the long-term;5. Attractiveness for other fund sources toparticipate in housing finance (integration offinancing sources)The aforesaid FLPP Policy has formally been broughtforward by the Minister for People Housing tothe Minister of Finance in January 2010, to beaccommodated in the 2010 Indonesian RevisedBudget. The FLPP policy has also received supportfrom Commission V of the Indonesian House ofRepresentative (DPR) and has received approval204THE INDONESIANBUDGET OVERVIEW 2010

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESPerbandingan skema subsidi KPRSh dibandingkandengan fasilitas likuiditas pembiayaan perumahan,dapat dilihat pada tabel berikut ini.from the Budget Board of the Indonesian Houseof Representative in the discussion on the 2010Indonesian Revised Proposed Budget. A comparisonof the KPRSh subsidy and housing finance liquidityfacility schemes can be seen in the table below.Table 2Comparison of KPRSh Subsidy and FLPP SchemeNo Description Subsidy Scheme FLPP Scheme1 Term Limited, defined term Along the loan terms2 Interest rateSubsidized interest within certain perioda continued with commercial interestrate (relevant bank)Interest rate is determined one digitthroughout the loan term (fixed rate)3 InstallmentsDuring subsidy period< 1/3 of income,and onward possibly> 1/3 of incomedepending on commercial interest4 Indonesian Budget Subsidy expenditure, valid for 1 year5 Indonesian BudgetContinuously, with amounts increasingprogressivelyDuring loan term< 1/3 of incomeFinance Account, can be utilized/ drawdown in the next year stageIn certain period, progressive decreasecan be sought for6 Fund Source Indonesian Budget Can withdraw other fund sources7Benefits received bythe CommunityEquivalent to 8.5 million rupiahEquivalent to 19 million rupiahSatu keunggulan dari skema FLPP dibandingkandengan skema subsidi adalah tekad Pemerintah untukmengenakan bunga yang rendah (1 digit) selama masapeminjaman. Namun hal tersebut sangat tergantungdari komposisi dana FLPP yang akan dipadukan dengandana perbankan dan tingkat suku bunga pinjamanBank pelaksana kepada BLU PPP. Semakin besar danaFLPP yang disalurkan kepada Bank Pelaksana dansemakin rendah bunga yang dikenakan kepada BankOne advantage of the FLPP scheme over the subsidyscheme is the commitment of the Government toimpose a low interest rate (1 digit) during the loanterm. However, that highly depends on compositionof FLPP funds to be combined with the banking funds,and the borrowing interest rate of the Executive Bankto the BLU PPP. The larger the amount of FLPP fundsare distributed to the Executive Bank and the lowerthe interest rates are imposed to the Executive Bank,THE INDONESIANBUDGET OVERVIEW 2010205

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESPelaksana, maka suku bunga pinjaman KPRSh kepadamasyarakat dapat ditekan. Dalam tabel 3 berikut,dapat dilihat salah satu simulasi dana FLPP dan danaBank Pelaksana yang diharapkan dapat menghasilkanbunga yang rendah kepada masyarakat.then the KPRSh loan interest rate to the communitycan be decreased. In Table 3 below, you can see onesimulation of FLPP funds and the Executive Bank fundsthat are expected will be able to generate low interestrates for the community.Table 3 Simulation of of KPRSh Interest Rate Calculation through FLPPSchemeNO. DESCRIPTION SHARE RATE Weight average Ratio (WAR)Housing Finance Center 72.20% 0.50% 0.36%Executive Bank 27.80% 8.84% 2.46%CoF = Cost of Fund 2.82%A.1 Cost of Loanable Fund (100/94 * COF) 3.00%2 Overhead Cost 2,50%3 Risk Premium 1.00%B. Sub Total (1+2+3) 6.50%C. Spread 1.50%KPRSh Interest Rate(B+C) 8.00%Sesuai dengan penjelasan angka 17 Pasal 22, ayat (3)UU Nomor 2 Tahun 2010 tentang Perubahan atas UUNomor 47 tahun 2009 tentang APBN Tahun Anggaran2010, alokasi dana FLPP dalam APBN-P 2010 berasaldari realokasi subsidi bunga kredit program untukkredit pemilikan rumah sehat sederhana (KPRSh).Dalam penjelasan UU Nomor 2 Tahun 2010 tersebutdinyatakan bahwa kebijakan alokasi dana FLPPtermasuk bagian dari kebijakan investasi Pemerintah.Dengan demikian, pelaksanaan kebijakan FLPP harustunduk pada Peraturan Pemerintah Nomor 1 Tahun2008 tentang Investasi Pemerintah.In accordance with the explanation of Number 17Article 22, Paragraph (3) of Law Number 2 of 2010regarding the Amendment to Law Number 47 of2009 regarding the Indonesian Budget for the 2010Fiscal year, the allocation of FLPP funds in the 2010Indonesian Revised Budget originates from thereallocation of interest subsidies of program creditfor healthy simple house ownership credit (KPRSh). Inthe explanation of Law Number 2 of 2010, it is statedthat the FLPP fund allocation policy shall form a partof the investment policy of the Government. Thus,implementation of the FLPP policy shall be subject to206THE INDONESIANBUDGET OVERVIEW 2010

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESMengingat kebijakan FLPP merupakan kebijakan baru,tentunya kebijakan tersebut tidak serta merta dapatmenghapus/menggantikan kebijakan sebelumnya,yaitu subsidi KPRSh. Masa transisi tersebut diharapkanselesai dalam 2 tahun, yaitu tahun 2010 dan 2011, danuntuk selanjutnya diharapkan kebijakan FLPP dapatditerapkan secara penuh. Pada tahun 2010, dari danasubsidi KPRSh sebesar Rp3.099,1 miliar, pada APBN-P 2010, sebagian diantaranya yaitu Rp2.683,0 miliar,direalokasikan ke skema FLPP (pembiayaan) sedangkanRp416,1 miliar tetap dialokasikan melalui skema subsidi(belanja). Pada tahun 2011, diharapkan dana subsidikredit program tersebut semakin mengecil, dan untukselanjutnya pendanaan pembangunan perumahanuntuk masyarakat berpenghasilan menengah bawah(MBM) dan masyarakat berpenghasilan rendah (MBR)dapat dipenuhi melalui skema FLPP.Sebagai persiapan pelaksanaan kebijakan FLPP, saatini telah terbit Peraturan Menteri Keuangan Nomor130/PMK.05/2010 tentang Tata Cara Penyediaan,Pencairan dan Pertanggungjawaban Dana FLPP. DalamPMK tersebut Menteri Keuangan selaku BendaharaUmum Negara (BUN) ditetapkan sebagai PenggunaAnggaran (PA) atas dana FLPP, sementara PemimpinSatker BLU pada Kementerian Perumahan Rakyatadalah Kuasa Pengguna Anggaran (KPA) nya. Selainitu, dalam PMK tersebut satker BLU pada KementerianPerumahan Rakyat ditetapkan sebagai pengelola danaFLPP. Satker BLU dimaksud sesuai dengan KeputusanMenteri Keuangan Nomor 290/KMK.05/2010 adalahGovernment Regulation Number 1 of 2008 regardingGovernment Investment.Seeing that the FLPP policy is a new policy, certainlythat policy shall not suddenly eliminate/supersedeprior policy, namely the KPRSh subsidy. The transitionalperiod is expected to end in 2 years, namely in 2010and 2011, and after then the FLPP policy is expectedto be able to be applied fully. In 2010, for the KPRShsubsidy funds amounting to Rp3,099.1 billion, in the2010 Indonesian Revised Budget, a fraction of them,namely Rp2,683.0 billion, have been reallocated to theFLPP scheme (financing) while Rp416.1 billion remainsallocated through the subsidy scheme (expenditure).In 2011, the program credit subsidy fund is expectedto be increasingly smaller, and afterward the housingdevelopment financing for the medium and lowerincome communities (MBM) and low-incomecommunity (MBR) can be fulfilled through the FLPPscheme.As a preparation of the FLPP policy implementation,at present the Regulation of the Minister of FinanceNumber 130/PMK.05/2010 regarding the Proceduresfor the Provision, Draw-Down and Accountability ofFLPP Funds has been issued. In this Finance MinisterRegulation the Minister of Finance, acting as theGeneral Treasurer (BUN), is designated as the BudgetUser (PA) of the FLPP funds, while the Leader of WorkUnit of Public Service Agency (Satker BLU) in theMinistry of People’s Housing is its Budget User Proxy(KPA). In addition to this, in this Finance MinisterRegulation, the Satker BLU in the Ministry of People’sHousing is designated to be the FLPP fund manager.THE INDONESIANBUDGET OVERVIEW 2010207

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESPusat Pembiayaan Perumahan (PPP).The Satker BLU in question, according to the Decreeof the Minister of Finance Number 290/KMK.05/2010is the Housing Finance Center (PPP).Secara garis besar, pola pencairan dana menurut PMKtersebut adalah sebagai berikut:Pertama, Pemimpin Satker BLU pada KementerianPerumahan Rakyat selaku KPA melalui MenteriPerumahan Rakyat mengajukan usulan dana FLPPkepada Direktur Jenderal Anggaran.Kedua, Berdasarkan usulan tersebut, Dirjen Anggaranmenerbitkan Surat Penetapan Satuan Anggaran PerSatuan Kerja (SP-SAPSK) dan menyampaikannya keDirjen Perbendaharaan dan Pemimpin Satker BLUpada Kementerian Perumahan Rakyat.Ketiga, Berdasarkan SP-SAPSK tersebut, PemimpinSatker BLU menyampaikan konsep Daftar IsianPelaksanaan Anggaran (DIPA) kepada DirjenPerbendaharaan untuk mendapat pengesahan, yangselanjutnya menjadi dasar pencairan dalam rangkapenyaluran FLPP.Keempat, Pagu dana FLPP dalam DIPA merupakanbatas pengeluaran tertinggi yang tidak bolehdilampaui, dan pelaksanaannya harus dapatdipertanggungjawabkan.In outline form, the fund draw-down patternsaccording to the Finance Minister Regulation are asfollows:First, the Leader of the Satker BLU in the Ministryof People’s Housing as the Budget User Proxy (KPA)through the Minister of People’s Housing submits aproposal of FLPP funding to the Director General ofBudget.Second, based on such a proposal, the DirectorGeneral of Budget issues a Stipulation Letter of BudgetUnit Per Work Unit (SP-SAPSK) and submits it to theDir. Gen. of Treasury and the Leader of the Satker BLUin the Ministry of People’s Housing.Third, Based on the aforesaid SP-SAPSK, theLeader of the Satker BLU submits the draft Budgetimplementation Registration Form (DIPA) to the Dir.Gen. of Treasury for legalization, that later becomesthe basis for drawdown in the framework of FLPPdistribution.Fourth, The FLPP fund ceiling in the DIPA is the upperlimit of expenditure that shall not be exceeded, and itsimplementation must be accounted for.PENUTUPKebijakan FLPP dalam jangka panjang diharapkandapat membantu Pemerintah untuk mewujudkansasaran pembangunan perumahan sebagaimanaCLOSING REMARKSThe FLPP policy in the long term is expected to beable to assist the Government to realize the housingdevelopment targets as mandated in the 2010-2014208THE INDONESIANBUDGET OVERVIEW 2010

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIESdiamanahkan dalam RPJM 2010-2014. Namundemikian, dalam jangka pendek, terutama dalammasa transisi, pelaksanaan program KPRSh akanmelambat, karena skema FLPP yang baru akanditerapkan dalam tahun 2010 masih membutuhkanbeberapa peraturan pelaksanaan, agar dapat berjalandengan baik. Peraturan tersebut, terutama diperlukanuntuk mengatur pembagian tugas dan kewajibanberbagai pihak yang terkait dengan pelaksanaankebijakan FLPP.Selain itu, mengingat lebih besarnya dana yangditerima oleh masyarakat melalui pengenaansuku bunga pinjaman yang rendah selama masapeminjaman, maka pada tahap awal kebijakan FLPPakan menurunkan target pemberian KPRSH, danselanjutnya dalam jangka panjang, setelah danamasyarakat mulai dikembalikan, target pemberianKPRSH secara bertahap dapat ditingkatkan kembali,dan beban APBN juga diharapkan akan semakinberkurang.RPJM. However, in the short-term, particularly in thetransitional period, the implementation of the KPRShprogram will be delayed, because the FLPP schemethat will be stipulated for 2010 still needs severalimplementing regulations in order to allow it runproperly. Such regulations are particularly necessaryto provide for the division of tasks and obligationsof many parties related to the implementation of theFLPP policy.In addition to this, in view of the larger amountof funds received by the community through theimposition of low loan interest rates during the loanterm, then, in the initial stage the FLPP policy willdecrease the KPRSH granting target, and even furtherin long term, after the community’s funds begin to berepaid, the KPRSH granting target can be increasedgradually, and the Indonesian Budget burden is alsoexpected to continually decrease.THE INDONESIANBUDGET OVERVIEW 2010209

FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN: SEBUAH UPAYA PEMERINTAH UNTUK MEMPERCEPAT PEMENUHAN KEBUTUHAN RUMAH BAGI MASYARAKAT BERPENGHASILAN RENDAHHOUSING FINANCE LIQUIDITY FACILITY: AN EFFORT OF THE GOVERNMENT TO ACCELERATE THE FULFILLMENT OF HOUSING NEED FOR LOW-INCOME COMMUNITIES210THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAPPEREKONOMIAN INDONESIATHE IMPACT OF THE GREEK CRISIS ON THEINDONESIAN ECONOMYDalam dunia yang semakin terintegrasidengan globalisasi, Indonesia tak bisa lepas dariperkembangan situasi dunia. Proses pembangunanekonomi juga mengalami pasang surut sejalandengan kondisi perekonomian dunia. Setelah krisisekonomi 1997–1998, perekonomian Indonesia secaraperlahan mengalami proses pemulihan. Dalam periode2000–2004, perekonomian tumbuh rata-rata 4,49persen per tahun dan pada tahun 2004 pertumbuhanekonomi masih sebesar 5,1 persen. Proses akselerasilaju pertumbuhan ekonomi terus terjadi hingga tahun2008. Dalam periode 2005–2008, ekonomi tumbuhrata-rata sebesar 5,7 persen per tahun. Percepatanlaju pertumbuhan ekonomi juga diikuti olehpenurunan angka kemiskinan dan pengangguranterbuka. Di tengah membaiknya ekonomi domestik,pada tahun 2008 Indonesia Indonesia dihadapkankepada berbagai persoalan eksternal yang sedikitbanyak mempengaruhi percepatan perbaikan kondisiperekonomian. Gejolak sub-prime mortgage diAmerika Serikat telah membawa dampak kepadamelambatnya pertumbuhan ekonomi Amerika SerikatIn a world which is increasingly integratedthrough globalization, Indonesia cannot be separatedfrom developments in the world situation. Theeconomic development process also has its ups anddowns, in line with world economic conditions. Afterthe economic crisis from 1997-1998, Indonesia’seconomy underwent a process of recovery. In the 2000-2004 period, the economy grew at an average of 4.49percent annually, and in 2004 economic growth wasstill at 5.1 percent. The economic growth accelerationprocess continued until 2008. In the period from 2005-2008, the economy grew an average 5.7 percentper year. The economic acceleration rate was alsofollowed by reductions in poverty and unemploymentrates. Amid the improving domestic economy, in 2008Indonesia was faced with various external problemsthat influenced economic improvement acceleration.The sub-prime mortgage turmoil in the United Stateshas had the impact of slowing down the economicgrowth of the United States, which in turn has hadan impact on the global economic slowdown, alsoaffecting Indonesia. However, although it has notTHE INDONESIANBUDGET OVERVIEW 2010211

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYyang pada gilirannya membawa dampak kepadaperlambatan ekonomi dunia, termasuk Indonesia.Namun demikian, meskipun tidak lepas dari imbaskrisis global, Indonesia merupakan salah satu dari tiganegara yang memiliki kinerja ekonomi terbaik setelahChina dan India. Di tengah-tengah kondisi ekonomiglobal yang belum sepenuhnya pulih, perekonomiannasional mampu berakselerasi dan tetap dapattumbuh positif di tahun 2009 sebesar 4,5 persen.Disaat kondisi perekonomian global mulaimembaik, perhatian dunia kembali mengarah keEropa, dimana Yunani tengah mengalami krisiskepercayaan terhadap kemampuan fiskal Pemerintahuntuk membiayai defisit fiskal. Hal ini terjadi akibatkebijakan fiskal yang sangat ekspansif dengan tingkatdefisit anggaran yang sangat tinggi dan dalamjangka waktu lama, yang menyebabkan krisis utangnegara (sovereign debt crises). Dunia mewaspadaikemungkinan imbas krisis utang dan keuangan diYunani dapat menurunkan kepercayaan pasar danstabilitas keuangan di kawasan Eurozone. Selain itu,kondisi Yunani diperburuk oleh ketidakstabilan politikdan tingginya pengangguran yang pada akhir 2009mencapai 10,3 persen sementara berdasarkan dataterakhir jumlah tersebut meningkat menjadi 11,7persen. Kondisi ini secara tidak langsung berdampakpada stabilitas ekonomi Yunani yang tercermindari meningkatnya CDS (Currency Debt Swap),yield obligation sovereign dan penurunan rating.Tidak menutup kemungkinan, krisis di Yunani akanmenular pada Negara-negara tetangga yang memilikikarakteristik sama yang disebut negara-negara PIIGSavoided the effects of the global crisis, Indonesiawas one of three countries with the best economicperformance after China and India. Amid the globaleconomic condition that has not yet fully recovered,the national economy was able to accelerate and stillable to grow positively in 2009 at 4.5 percent.When the global economic condition began toimprove, the world’s attention was drawn back toEurope, where Greece is experiencing a confidencecrisis in the fiscal ability of the Government tofinance the fiscal deficit. This happened as a resultof a highly expansionary fiscal policy with a very highbudget deficit level for an extended period, whichled to a state debt crisis (sovereign debt crisis). Theworld was wary of the possible impact that the debtand financial crisis in Greece might reduce marketconfidence and financial stability in the Eurozone. Inaddition to this, the Greek condition is exacerbatedby political instability and high unemployment, whichstood at 10.3 percent at the end of 2009, while basedon the latest data that number has increased to 11.7percent. This condition indirectly affects the stabilityof the Greek economy as reflected from the increasedCDS (Currency Debt Swap), yield on sovereignobligations, and impairment rating. It is likely thatthe crisis in Greece will spread to the neighboringcountries that have similar characteristics, namelythose known as PIIGS (Portugal, Ireland, Italy, Greeceand Spain) countries. Therefore its impact on the EUregion needs to receive attention. Compared to otherzones that were affected by economic crisis, recovery212THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMY(Portugal, Ireland, Italy, Greece and Spain), sehinggadampaknya bagi kawasan UE perlu mendapatperhatian. Dibandingkan kawasan lain yang terkenakrisis ekonomi, pemulihan di kawasan eropa masihlemah. Salah satu penyebabnya adalah dalamnyadampak krisis global terhadap perekonomian dansektor keuangan Eropa. Hal ini dapat dilihat dariperekonomian di eurozone yang dalam tahun 2009mengalami kontraksi sebesar 4,1 persen. Sementarapada tahun 2010, disaat perekonomian mulaipulih dan berakselerasi, eurozone diperkirakanhanya mampu tumbuh 1,7 persen, paling rendahdibandingkan wilayah lain (WEO update, Oktober2010). Gambaran berbagai krisis yang menerpaIndonesia dan dampaknya bagi perekonomian dapatdilihat dalam penjelasan di bawah ini.Krisis Ekonomi dan Dampaknyaterhadap Indonesia Krisis NilaiTukar 1997Krisis yang terjadi pada tahun 1997 dipicu olehdepresiasi mata uang Bath Thailand. Kinerja ekonominasional mengalami kemunduran dan berlanjut dalamskala yang lebih luas dan intensitas yang lebih tinggi.Krisis nilai tukar, krisis perbankan, krisis utang luarnegeri swasta, dan berbagai peristiwa politik dan sosialyang kurang menguntungkan telah menyebabkankrisis ekonomi di Indonesia. Pertumbuhan ekonomitahun 1998 anjlok ke level -13,1% dari 4,7% padatahun 1997, Rupiah terdepresiasi 244%, dari ratarataRp2.909/USD pada tahun 1997 menjadi rata-rataRp10.014/USD pada tahun 1998, Inflasi melonjak kein the Eurozone is still weak. One of its causes is thesevere impact of the global crisis on the economyand financial sector of Europe. This can be seen fromthe economy in Eurozone that, in 2009, experienceda contraction of 4.1 percent. While in 2010, whenthe economy began to recover and accelerate, theEurozone was only able to grow 1.0 percent, thelowest compared to other regions (WEO Update,July 2010). An illustration of various crises that hitIndonesia and their impacts on its economy can beseen in the explanation below.Economic Crises and Their Impactson IndonesiaExchange Rate Crisis in 1997The crisis that occurred in 1997 was triggered by adepreciation of the Thai Bath currency. Nationaleconomic performance worsened and it continuedon a broader scale and with higher intensity. Theexchange rate crisis, banking crisis, private foreigndebt crisis, and various distressed political and socialoccurrences caused an economic crisis in Indonesia.Economic growth in 1998 fell as low as -13.1%,down from 4.7% in 1997. The Rupiah depreciatedby 244%, from an average Rp2,909/USD in 1997 toan average Rp10,014/USD in 1998. Inflation soaredto a rate of 77.6% (y-o-y) in 1998, up from 11.1%THE INDONESIANBUDGET OVERVIEW 2010213

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYangka 77,6% (y-o-y) pada tahun 1998, dari 11.1%pada tahun 1997. Selain itu suku bunga SBI 3 bulanjuga naik tajam dari 12,3% pada tahun 1997 menjadi50,0% pada tahun 1998. Ekonomi nasional padamasa ini berada dalam keadaan yang tidak stabil(disequilibrium). Krisis tahun 1997 yang bermula darikrisis nilai tukar yang terjadi di beberapa negara Asiamerupakan suatu gambaran yang nyata, bagaimanasuatu kejadian (shock) di suatu negara dapat ditularkanke negara-negara lain. Krisis nilai tukar di Asia bermuladari krisis mata uang Thailand, kemudian merambatke Filipina, Malaysia, Indonesia dan Korea Selatan.Krisis moneter dan penyebabnyaKrisis moneter tahun 1997 tidak semata-mata hanyaberasal dari fundamental ekonomi Indonesia yanglemah, tetapi terutama berasal dari utang luar negeriswasta yang cukup besar sehingga nilai tukar dollarAS mengalami overshooting sangat jauh dari nilaisebenarnya. Bank Dunia melihat adanya empat sebabutama yang bersama-sama membuat krisis menujuke arah kebangkrutan (World Bank, 1998, pp. 1.7 -1.11). Yang pertama adalah akumulasi utang swastaluar negeri yang cepat dari tahun 1992 hingga Juli1997, lebih kurang 95% dari total kenaikan utang luarnegeri berasal dari sektor swasta ini, dan jatuh temporata-ratanya hanyalah 18 bulan. Bahkan selama empattahun terakhir utang luar negeri pemerintah jumlahnyamenurun. Sebab kedua adalah kelemahan padasistim perbankan. Ketiga adalah masalah governance,termasuk kemampuan pemerintah menangani danmengatasi krisis, yang kemudian menjelma menjadiin 1997. In addition to this, the SBI 3-monthly interestrate also rose sharply from 12.3% in 1997 to 50.0%in 1998. The national economy during this time was inan unstable (disequilibrium) state. The 1997 crisis thatbegan from the exchange rate crisis which occurredin several Asian countries is a real picture of how anoccurrence (shock) in one country can be transmittedto others. The exchange rate crisis in Asia began fromthe Thai currency crisis, and then was transmitted tothe Philippines, Malaysia, Indonesia and South Korea.The Monetary Crisis and Its CausesThe 1997 monetary crisis did not merely originatefrom the weak economic fundamental condition inIndonesia, but mainly came from sustainable privateforeign debt, so that the U.S. Dollar exchange rateexperienced overshooting which was very far from thereal one. The World Bank sees four main causes thathave jointly created a crisis leading to a bankruptcy(World Bank, 1998, pp. 1.7 - 1.11). The first is the fastaccumulation of foreign private debts from 1992 toJuly 1997, approximately 95% of the total increaseof this foreign debt coming from the private sector,and their maturity being 18 months on average.Even during the last four years, the amount ofgovernment foreign debt declined. The second causeis weaknesses in the banking system. The third cause isthe governance problem, including the government’sability to handle and cope with the crisis, which laterturned into a confidence crisis and reluctance of the214THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYkrisis kepercayaan dan keengganan donor untukmenawarkan bantuan finansial dengan cepat. Yangkeempat adalah ketidak pastian politik menghadapiPemilu yang lalu dan pertanyaan mengenai kesehatanPresiden Soeharto pada waktu itu.Dampak krisis moneter bagiIndonesiaPada umumnya, semua permasalahan dalam krisisekonomi berputar-putar sekitar kurs nilai tukar valas,khususnya dollar AS, yang melambung tinggi jikadihadapkan dengan pendapatan masyarakat dalamrupiah yang tetap, bahkan dalam beberapa hal turunditambah PHK, padahal harga dari banyak barangnaik cukup tinggi, kecuali sebagian sektor pertaniandan ekspor. Dampak dari semua hal tersebut terhadapAPBN terutama adalah kesulitan menutup defisitAPBN, melonjaknya pembayaran utang dan bungautang luar negeri dalam rupiah, melonjaknya subsidiBBM dan listrik. Selain itu di sector swasta banyakperusahaan tutup atau mengurangi produksinyakarena tidak bisa menjual barangnya dan bebanutang yang tinggi, PHK di mana-mana, dan investasimenurun karena impor barang modal menjadimahal. Dampak lain adalah laju inflasi yang tinggiyang disebabkan oleh foreign exchange inducedinflation. Sebagai dampak dari krisis ekonomi yangberkepanjangan ini, pada Oktober 1998 jumlahkeluarga miskin diperkirakan meningkat menjadi 7,5juta, sehingga perlu dilancarkan program-programuntuk menunjang mereka yang dikenal sebagai socialsafety net. Meningkatnya jumlah penduduk miskindonors to offer financial assistance quickly. The fourthcause is political uncertainty in facing the past electionand questions about the health of President Suhartoat that time.Impacts of the Monetary Crisis onIndonesiaIn general, all the problems in the economic crisisrevolved around the exchange rates of foreigncurrencies, particularly the U.S. Dollar, that soaredhigh when confronted with the fixed income inrupiah that is constant, and even decreasing in somecases combined with layoffs. Yet the price of manygoods increased high enough, except for a part of theagricultural sector and exports. The impact of all ofthis on the Indonesian Budget was, mainly, difficulty tocover the budget deficit, the shooting up of paymentsfor foreign debts and interest in rupiah, and theshooting up of fuel and electricity subsidies. In additionto this, in the private sector, many companies closeddown or cut their production because of inability tosell their goods and the high debt burden, there werewidespread layoffs, and investment declined sincethe importation of capital goods became expensive.Another impact was the high inflation rate caused byforeign exchange-induced inflation. As a result of thisprolonged economic crisis, the number of poor familiesin October 1998 was estimated to have increased to7.5 million, thus it was necessary to launch programsto support them, known as a social safety net. Theincreasing number of poor people is inseparable fromTHE INDONESIANBUDGET OVERVIEW 2010215

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYtidak terlepas dari jatuhnya nilai tukar rupiah yangtajam, sehingga menyebabkan terjadinya kesenjanganantara penghasilan yang berkurang karena PHK.Krisis Ekonomi GlobalPerlemahan ekonomi global pada tahun 2009 dipicuoleh terjadinya krisis subprime mortgage di pasarkeuangan Amerika Serikat dan pasar keuanganbeberapa negara maju lainnya pada pertengahantahun 2007, telah memberikan imbas pada kondisiperekonomian dunia. Berbeda dengan krisis nilai tukartahun 1997 yang episentrumnya di Asia termasukIndonesia, krisis subprime mortgage ini episentrumnyaberada di Amerika Serikat sehingga dampaknyasangat terasa di hampir semua Negara di duniamengingat besarnya peran perekonomian negaranegaramaju di pasar global. Gejolak perekonomiannegara-negara tersebut telah menciptakan tekananbagi perekonomian negara lain. Gejolak yang padaawalnya terjadi di pasar keuangan telah meluashingga turut mengganggu kinerja sektor riil danpertumbuhan ekonomi global terutama di negaranegaramaju.Krisis Global dan penyebabnyaKrisis keuangan global yang terjadi saat ini sangatterkait erat dengan kondisi perekonomian Amerikayang memburuk. Krisis keuangan yang terjadi diAmerika Serikat telah berkembang menjadi masalahyang serius. Goncangan yang terjadi pada AmerikaSerikat tersebut dipastikan akan memberikan dampakterhadap perekonomian dunia. Gejolak perekonomianthe sharp drop in the rupiah exchange rate, resultingin a gap among incomes which decreased due toemployment terminations (layoffs).Global Economic CrisisThe weakening global economy in 2009, triggeredby the subprime mortgage crisis in the U.S. financialmarkets and the financial markets of several otherdeveloped countries in mid-2007, has impactedworld economic conditions. Unlike the exchangerate crisis in 1997, the epicenter of which was Asia,including Indonesia, this subprime mortgage crisishas its epicenter in the United States, so that itsremarkable effects are felt in almost all countriesin the world, considering the pivotal role played bythe economies of developed countries in the globalmarket. The economic upheaval of these countrieshas put pressure on the economies of other countries.The upheaval that initially occurred in the financialmarket has expanded, now interfering with theperformance of the real sector and global economicgrowth, particularly in advanced countries.The Global Crisis and Its CausesThe global financial crisis that is presently taking placerelates very closely to the deteriorating condition ofthe United States economy. The financial crisis thatoccurred in the United States has grown into a seriousproblem. It is believed that the shock that occurred inthe United States will have an impact on the worldeconomy. The economic upheaval that occurred in216THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYyang terjadi di Amerika Serikat telah mempengaruhistabilitas ekonomi global di beberapa kawasan. Krisiskeuangan yang terjadi di Amerika Serikat bermula darikrisis kredit perumahan. Amerika Serikat pada tahun1925 telah menetapkan undang-undang mengenaiMortgage (Perumahan) yang berkaitan dengansektor properti, termasuk memberikan kemudahanbagi kredit kepemilikan rumah. Kemudahan tersebutjuga terjadi pada saat harga properti di AS sedangmengalami kenaikan sehingga mengakibatkantingginya tingkat spekulasi di sektor ini. Permasalahanmuncul ketika banyak lembaga keuangan pemberikredit properti di Amerika Serikat menyalurkankredit kepada masyarakat yang sebenarnya secarafinansial tidak layak memperoleh kredit yaitu kepadamasyarakat yang tidak memiliki kemampuan ekonomiuntuk memenuhi kredit yang mereka lakukan. Situasitersebut memicu terjadinya kredit macet di sektorproperti (subprime mortgage). Kredit macet di sektorproperti tersebut mengakibatkan efek domino yangmengarah pada bangkrutnya beberapa lembagakeuangan di Amerika Serikat. Hal ini dikarenakanlembaga pembiayaan sektor properti umumnyameminjam dana jangka pendek dari pihak lain yangumumnya adalah lembaga keuangan. Jaminan yangdiberikan perusahaan pembiayaan kredit propertiadalah surat utang (subprime mortgage securities)yang dijual kepada lembaga-lembaga investasi daninvestor di berbagai negara. Padahal, surat utangtersebut tidak ditopang dengan jaminan debitor yangmemiliki kemampuan membayar kredit perumahanyang baik. Dengan adanya tunggakan kredit properti,the United States has affected the stability of theglobal economy in some regions. The financial crisisthat occurred in the United States stemmed fromhousing credit. In 1925, the United States set laws onMortgage (Housing), relating to the property sector,including providing facilitation for home ownershipcredit. Such a facilitation also occurred when propertyprices in the US were increasing, resulting in a highlevel of speculation in this sector. Problems arose whenmany financial institutions that provide property creditin the United States gave loans to the communitieswhich are, actually, not financially feasible to receivethe loans, namely to the communities which have noeconomic ability to repay the loans they took. Sucha situation lead to bad debts in the property sector,triggering the occurrence of nonperforming loansin the property sector (subprime mortgage). Suchnonperforming loans in the property sector resultedin a domino effect that led to the bankruptcy ofsome financial institutions in the United States. This isbecause property sector finance institutions generallyborrow short-term funds from other parties, usuallyfinancial institutions. Guarantees given by propertycredit finance companies are securities (subprimemortgage securities) that were sold to investmentinstitutions and investors in various countries.However, in fact, these securities were not backed byguarantees of debtors who have the ability to properlyrepay the housing loans. With the existence ofoverdue property loans, the finance companies couldnot fulfill their obligations to the financial institutions,both investment banks and asset management firms.THE INDONESIANBUDGET OVERVIEW 2010217

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYperusahaan pembiayaan tidak bisa memenuhikewajibannya kepada lembaga-lembaga keuangan,baik bank investasi maupun asset management.Hal tersebut mempengaruhi likuiditas pasar modalmaupun sistem perbankan. Kondisi tersebutmengarah kepada terjadinya pengeringan likuiditaslembaga-lembaga keuangan akibat tidak memilikidana aktiva untuk membayar kewajiban yang ada.Ketidakmampuan membayar kewajiban tersebutmembuat lembaga keuangan yang memberikanpinjaman terancam kebangkrutan. Kondisi yangdihadapi lembaga-lembaga keuangan besar diAmerika Serikat mempengaruhi likuiditas lembagakeuangan yang lain,baik yang berada di AmerikaSerikat maupun di luar Amerika Serikat terutamalembaga yang menginvestasikan uangnya melaluiinstrumen lembaga keuangan besar di AmerikaSerikat. Disinilah krisis keuangan global bermula.Dampak krisis global bagiIndonesiaSepanjang tahun 2008, masyarakat dunia telahdihadapkan pada kenyataan bahwa tekananpada kinerja perekonomian terus meningkat danlebih berat dari yang diperkirakan sebelumnya.Laju pertumbuhan ekonomi di berbagai negaramenunjukkan perlambatan yang signifikan. Dampakpenurunan laju pertumbuhan ekonomi tersebut padaawalnya terjadi di negara-negara maju dan kemudianmeluas ke negara-negara berkembang. Hal ini antaralain dipengaruhi oleh besarnya peran pasar negaranegaramaju terhadap produk-produk ekspor NegaraThat affected the liquidity of capital markets and thebanking system. Such a condition led to occurrenceof a liquidity shortfall at the financial institutions,due to not having asset funds to pay the existingobligations. Such an inability to pay obligations putthe financial institutions that provided the loans indanger of bankruptcy. The condition faced by majorfinancial institutions in the United States affectedthe liquidity of other financial institutions, boththose located inside and outside the United States,particularly institutions that invest their funds throughlarge financial institutions in the United States. This iswhere the global financial crisis began.Impacts of the Global Crisis onIndonesiaThroughout 2008, the international community wasfaced with the fact that the pressure on economicperformance was continuously increasing andbecoming more severe than previously forecasted.The economic growth rate in many countriesshowed a significant slowdown. The impact of theeconomic growth rate decrease initially occurred inthe developed countries, and later extended to thedeveloping countries. This was partly influenced bythe major role of the markets of developed countrieson the exported products of the developing countries,218THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYberkembang, serta arus modal dan investasi negaramaju ke negara-negara berkembang. Dari pola yangada, secara umum dapat diduga bahwa penurunanpertumbuhan ekonomi terutama terjadi pada negaranegaradengan peran ekspor cukup besar dalamperekonomian nasionalnya. Negara-negara dengankarakteristik tersebut mengalami pukulan terberatakibat penurunan kinerja ekspor yang disebabkanoleh melemahnya permintaan (demand) dari negaranegaramaju. Sementara bagi Indonesia, dampak krisisglobal sudah mulai terlihat pada triwulan IV 2008yang ditunjukkan oleh menurunnya pertumbuhanekonomi terkait dengan menurunnya pertumbuhanekspor barang dan jasa sebagai akibat melemahnyaharga minyak, serta menurunnya permintaankomoditi ekspor nasional. Di pasar keuangan terjadikoreksi cukup tajam pada harga-harga saham,terdepresiasinya rupiah dan meningkatnya imbal hasil(yield) SUN di pasar obligasi. Indonesia merupakansalah satu dari tiga negara yang memiliki kinerjaekonomi terbaik setelah China dan India yangperekonomiannya masih mampu tumbuh positif ditahun 2009 sebesar 4,5 persen. Di sisi fiskal, dampakkrisis global menyebabkan terjadinya perubahanasumsi dasar yang berdampak pada penyesuaianpostur APBN 2009. Penerimaan perpajakan dan PNBPmengalami penurunan dari yang ditetapkan dalamAPBN 2009 selain karena menurunnya pertumbuhanekonomi, juga karena adanya kebijakan fiskaldalam bentuk pemotongan tarif pajak penghasilanpasal 21. Selain itu, turunnya realisasi harga minyakdibandingkan dengan asumsi dalam tahun 2009 dias well as the capital and investment flows from thedeveloped countries to the developing countries. Fromthe existing pattern, in general it can be presumedthat the decline of economic growth mainly occurredin countries where exports play a significant rolein their national economy. Countries with thesecharacteristics suffered the heaviest blow from theexport performance decrease due to weak demandfrom the developed countries. While for Indonesia,the impact of the global crisis began to appear in thefourth quarter of 2008, as was seen by the decreasedgrowth of the economy associated with the decreasedgrowth of the export of goods and services as a resultof lower oil prices, and the declining demand fornational export commodities. In financial marketsthere was a sufficiently sharp correction to stockprices, rupiah depreciation, and increased yields ofSUN in the bond market. Indonesia is one of threecountries that had the best economic performance,after China and India, whose economy was still ableto grow positively in 2009 at 4.5 percent. On the fiscalside, the impact of the global crisis led to change in thebasic assumptions that affect the posture adjustmentof the 2009 Indonesian Budget. Tax revenues andnon-tax revenues declined from those that had beendetermined in the 2009 Indonesian Budget, in partdue to the decrease in economic growth, and becauseof the existence of a fiscal policy in the form of anincome tax rate deduction in Article 21. In additionto this, the lower oil price realization compared to theassumptions in 2009, on one hand, will reduce thefuel oil subsidy; however, on the other hand, it will alsoTHE INDONESIANBUDGET OVERVIEW 2010219

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYsatu sisi akan mengurangi subsidi BBM namun disisilain juga akan menurunkan pajak migas. Dampak krisislainnya adalah berkurangnya kemampuan pendanaanpemerintah untuk peningkatan pembangunaninfrastruktur karena sebagian dananya dialokasikanuntuk mengatasi dampak krisis dalam bentuk stimulusfiskal. Defisit APBN yang meningkat juga membuatPemerintah harus menambah pinjaman luar negeri.Krisis YunaniYunani bergabung secara resmi menjadi Negara UniEropa sejak tahun 2002. Negara yang menjadi anggotaUni Eropa, secara ketat diawasi sektor keuangannyaoleh bank Sentral Eropa. Dalam pengawasantersebut, negara-negara anggota UE termasuk Yunaniharus mematuhi beberapa kesepakatan kebijakanbersama seperti batas maksimum defisit anggaranyaitu sebesar 3 persen dari Produk Domestik Bruto(PDB), tingkat inflasi yang rendah, dan tingkat sukubunga yang berada pada kisaran Negara-negara unieropa secara keseluruhan, meskipun kenyataannyakebijakan tersebut tidak sepenuhnya diikuti olehanggotanya. Tingkat defisit fiskal Yunani pada tahun2009 mencapai 13,6 % PDB atau lebih tinggi darisyarat yang ditetapkan oleh uni eropa. Defisit fiskalYunani yang melebihi batas aman UE telah terjadisejak sebelum menjadi anggota UE. Dengan tabungandomestic yang rendah (dibawah 10%), PemerintahYunani mau tidak mau sangat tergantung padautang luar negeri. Adanya program stimulus fiskalyang semula bertujuan untuk memperbaiki kondisiperekonomian domestik justru menjadi bumerangreduce oil and gas taxes. Another impact of these crisesis the decreased funding ability of the government toimprove of infrastructure development, because a partof their funds are allocated to cope with the impactof the crisis in the form of fiscal stimulus. The risingIndonesian Budget deficit also leads the Governmentto increase foreign loans.The Greek CrisisGreece officially joined the European Union in 2002.The financial sector of countries that are membersof the European Union are strictly supervised by theEuropean Central Bank. Under this supervision, the EUmember countries, including Greece, must comply withsome joint policy agreements, such as: the maximumlimit for the budget deficit, namely to 3 percent of theGross Domestic Product (GDP), low inflation level andinterest rate that is within the range of the EuropeanUnion countries as a whole, despite that such a policyis in fact not fully followed by its members. Greece’sfiscal deficit level in 2009 reached 13.6% of the GDP,higher than the requirement set by the EuropeanUnion. The Greek fiscal deficit that exceeded the EUsafety limit has been going on since before it was anEU member. With low domestic savings (below 10%),the Greece government inevitably depends highlyon foreign debt. The existence of a fiscal stimulusprogram which was originally intended to improve thecondition of domestic economy has even backfiredand worsened the government’s fiscal position in linewith the increasingly declining revenues due to the220THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYdan semakin memperburuk posisi fiskal Pemerintah global crisis. This condition has resulted in the deficitsejalan dengan semakin menurunnya pendapatan skyrocketing to reach 13.6% of the GDP. This amountnegara 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 end13,6 % PDB. Jumlah ini hampir dua kali lipat defisit of 2009. The primary balance also increased moretahun 2008. Sejalan dengan itu, utang pemerintah than double in the 2008-2009 period. This furthermeningkat tajam hingga mencapai 115,1% di akhir shows that the Government fiscal space is increasinglytahun 2009. Primary balance juga meningkat lebih narrow amid the decline of revenues.dua kali lipat dalam kurun waktu 2008-2009. Halini semakin memperlihatkan fiscal space Pemerintahsemakin sempit ditengah penurunan pendapatanNegara.Financial Indicators of the Greek GovernmentIndicator 2007 2008 2009 2010Fiscal Deficit (%PDB) -5.1 -7.7 -13.6 -9.3Primary Balance (%PDB) -0.9 -3.1 -8.5 -4.0Revenue (%PDB) 39.7 39,1 36.9 39.0Expenditure (%PDB) 45.0 46.8 50.4 48.4Government Debts (% PDB) 95.7 99.2 115.1 124.9Source: EurostatKrisis kepercayaan yang melanda Yunaniturut berdampak pada kondisi pasar keuangan. Haltersebut diperburuk dengan semakin berlarut-larutnyapencairan bantuan yang berasal dari Negara-negaraUE dan IMF serta tidak adanya jaminan roll over utangyang akan jatuh tempo. Memburuknya kondisi pasarkeuangan tersebut dapat dilihat dari peningkatantajam CDS (Currency Debt Swap) obligasi Pemerintah10 tahun Yunani yang mencapai titik tertingginya980,3 bps pada tanggal 24 Juni 2010. Yield obligasiThe confidence crisis that swept Greece also affectedfinancial market conditions. This was exacerbated bythe prolonged draw-down of assistance originatingfrom EU countries and the IMF, and the absence ofdebt rollover guarantee to come at payment time.Such a worsening financial market condition can beseen from the sharp increase in the CDS (CurrencyDebt Swap) of the 10-year Greek government bonds,which reached its highest point of 980.3 bps on the24 th of June, 2010. The yield of Greek governmentTHE INDONESIANBUDGET OVERVIEW 2010221

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYpemerintah Yunani juga meningkat cukup drastishingga mencapai 12,4%. Austerity package yangdiluncurkan oleh Pemerintah Yunani untuk menekanpelebaran defisit ternyata tidak memberikanpengaruh yang signifikan terhadap pergerakanyield dan CDS, bahkan pergerakan yield dan CDScenderung semakin meningkat. Hal ini terus berlanjutmeskipun IMF dan UE telah mengumumkan paketbantuan. Krisis kepercayaan yang semakin berlanjuttersebut telah mengakibatkan lembaga rating sepertiFitch, Moody’s dan S&P melakukan downgrade atassovereign rating Yunani. Moody’s bahkan pada 15Juni 2010, menurunkan rating kredit Yunani empatlevel menjadi Ba1 atau junk (tidak layak untukinvestasi). Penurunan rating ini lantaran tingginyarisiko pertumbuhan ekonomi akibat penghematanterkait pemberian paket bantuan Uni Eropa dan DanaMoneter Internasional (IMF) sebesar € 110 miliar atausetara US$ 134,5 miliar. Penurunan rating Yunanike posisi junk sebelumnya telah dilakukan oleh S&P.Downgrade yang dilakukan oleh Moody’s tersebutdiperkirakan akan semakin menekan surat utangYunani sementara negara tersebut sedang berjuangkeluar dari krisis lewat pemangkasan anggaran.Krisis Yunani apabila tidak dapat diatasi dengan baikberpotensi untuk menyebar ke kawasan euro maupunkawasan lainnya. Negara-negara yang mempunyaipotensi besar untuk tertular adalah negara-negaraPIIGS yang memiliki karakter sama. Secara umum,negara-negara PIIGS menghadapi permasalahandengan defisit fiskal dan defisit perdagangan. Negarabondsalso increased quite dramatically to 12.4%.The austerity package that was launched by theGreek government to suppress the widening deficitapparently did not have a significant influence on themovement of yield and the CDS, and the yield andCDS movement tended to increase even further. Thishas continued despite the fact that the IMF and theEU have announced the assistance package. Sucha continuing confidence crisis has resulted in ratingagencies such as Fitch, Moody’s and S&P downgradingthe Greek sovereign rating. Moody’s, on the 15 th ofJune 2010, even lowered its credit rating by four levelsto Ba1 of Junk (not feasible for investment). This ratingdecrease was a result of the high risk of economicgrowth due to savings, related to the provision of theassistance packages of the EU and the InternationalMonetary Fund (IMF) amounting to € 110 billion,equivalent to US$134.5 billion. The downgrading ofthe Greek rating to “junk” was done earlier by S&P. Itis predicted that the downgrading which was done byMoody’s will place more pressure on Greek securitiesat the time when that country is struggling to escapethe crisis through budget cuts.The Greek Crisis, if not addressed properly, canpotentially spread to the Eurozone and other zones.Countries with great potential to be affected arePIIGS countries, which have the same characteristics.In general, PIIGS countries face problems with thefiscal deficits and trade deficits. These countries alsohave current account deficits, with the largest deficit222THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYnegara tersebut juga memiliki current account deficit,dengan defisit terbesar dialami oleh Yunani danPortugal. Seperti halnya Yunani, negara-negara PIIGStersebut juga memiliki masalah dengan inflasi dantingkat pengangguran yang cukup tinggi. Dengankondisi tersebut, jika tidak waspada maka negaranegaratersebut dapat terjerumus dalam krisis yangsama dengan Yunani. Jika hal tersebut terjadi, bukantidak mungkin kawasan euro secara keseluruhan jugaakan tertular, mengingat negara-negara PIIGS tersebutmenyumbang 37% PDB euro. Hal ini akan cukupberbahaya bagi kawasan asia pasifik karena eurozonememiliki keterkaitan yang cukup kuat denganekonomi dan keuangan global serta perekonomian dikawasan asia pasifik, termasuk Indonesia.Transmisi KrisisSecara teori, transmisi krisis dapat terjadimelalui tiga jalur utama yaitu (1) jalur perdagangan;(2) jalur perbankan; dan (3) jalur pasar keuangan.Dari ketiga jalur tersebut rambatan melalui pasarkeuangan merupakan jalur penularan yang palingcepat sementara dua jalur lainnya kemungkinantertular melalui kawasan euro yang memiliki hubunganperdagangan dan keuangan yang lebih besar denganperekonomian global termasuk dengan kawasan asiapasifik.Transmisi melalui jalurperdaganganMeskipun memiliki hubungan dagang yang cukup eratdengan kawasan euro, namun perdagangan antaraexperienced by Greece and Portugal. Like Greece, thePIIGS countries also have problems with inflation andhigh unemployment. Under such conditions, if notvigilant then these countries could fall into the samecrisis as Greece. If this happens, it is not impossiblethat the Eurozone will be infected as a whole, giventhat the PIIGS countries contribute 37% of the Euro’sGDP. This will be quite dangerous to the Asia Pacificregion because the Eurozone has a considerably strongrelationship with the global economy and finance inthe Asia Pacific region, including Indonesia.Transmission of the CrisisTheoretically, crisis transmission can occur throughthree main routes, namely: (1) the trade route, (2)banking route, and (3) financial market route. From thethird route, propagation through the financial marketis the fastest transmission route, while the two otherroutes are possible to be transmitted to Eurozone,which has large trade and financial relationships withthe global economy, including with the Asia Pacificregion.Transmission through Trade RoutesDespite having fairly close trade relations with theEurozone, trade between Indonesia and GreeceTHE INDONESIANBUDGET OVERVIEW 2010223

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYIndonesia dengan Yunani relatif kecil dibandingkandengan negara-negara mitra dagang utama eropaseperti Jerman, Inggris dan Perancis. Apalagi jikadibandingkan dengan mitra dagang utama lainnyaseperti Jepang dan Amerika Serikat. Nilai perdaganganIndonesia dan Yunani hanya sebesar US$198.486,8ribu atau 0,09 persen dari total nilai perdaganganpada tahun 2009, sedangkan persentase nilaiperdagangan Indonesia dengan Jerman, Inggrisdan Perancis mencapai masing-masing sebesar 2,2persen, 1,08 persen dan 1,2 persen dari total nilaitransaksi perdagangan Indonesia. Nilai tersebut masihrelatif kecil jika dibandingkan dengan Jepang danAmerika Serikat yang mencapai 13,3 persen dan 8,4persen. Sangat masuk akal jika pada tahun 2009saat terjadi krisis yang melanda Amerika Serikat dansebagian besar Negara dunia termasuk Jepang nilaiperdagangan Indonesia ikut terpukul. Kondisi iniberbeda dengan kondisi krisis yang melanda Yunani diawal tahun 2010, nilai perdagangan Indonesia relatiftidak terpengaruh, bahkan hingga september 2010,neraca perdagangan Indonesia masih surplus.is relatively small compared with the countries ofEurope’s major trading partners, such as Germanyand France. This is even more so if compared toother major trading partners like Japan and theUnited States. Indonesia-Greece trade value was onlyUS$198,486.8 thousand, or 0.09 percent of totaltrade value in 2009. Meanwhile, Indonesia’s tradevalue with Germany and France reached 2.2 percentand 1.2 percent, respectively. Those values are stillrelatively small if compared to Japan and the UnitedStates, which reached 13.3 percent and 8.4 percent.It makes sense that if in 2009, when the crisis hitthe United States and most countries of the world,including Japan, that Indonesia’s trade value was alsohit. In contrast to the condition of crisis that hit Greecein early 2010,Indonesia’s trade value is relatively unaffected.Transmisi melalui jalur perbankanIndonesia memiliki hubungan yang relatif erat dankuat dengan eurozone namun tidak begitu denganYunani. Ketergantungan perbankan Indonesiaterhadap eurozone sebesar 43,6%, sedangkandengan Yunani perbankan Indonesia berdasarkandata dari BIS tidak memiliki ketergantungan karenadari total foreign claim Indonesia tidak ada yangberasal dari Yunani. Diantara negara-negara PIIGS,Transmission Through Banking RoutesIndonesia has a relatively close and strong relationshipwith the Eurozone, but not so must with Greece.Dependence of Indonesian banking with theEurozone is 43.6%, while with Greece the Indonesianbanking, based on data from the BIS, does not havea dependency because of the total foreign claims ofIndonesia, none come from Greece. Among the PIIGScountries, only Italy has a banking relationship with224THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYTrade Transactions(in thousands of US$)Countries 2007 2008 20092010Jan -JuliJapan 30,159,470.70 42,871,871.40 28,418,459.20 23,295,803.00United States 16,401,404.10 20,916,939.20 17,933,955.60 13,362,705.00Germany 4,298,035.6 5,533,952.7 4,700,197.3 3,236,280.00UK 2,108,149.8 2,614,438.8 2,303,988.7 1,554,673.0France 2,246,597.9 2,628,242.7 2,503,313.6 1,343,815.0Greece 262,842.5 242,302.3 198,486.8 130,478.0World 188,574,300.0 266,217,700.0 213,339,300.0 208,078,500.0Countries 2007 2008 20092010Jan-JulJapan 15.99 16.10 13.32 11.20United States 8.70 7.86 8.41 6.42Germany 2.28 2.08 2.20 1.56UK 1.12 0.98 1.08 0.75France 1.19 0.99 1.17 0.65Greece 0.14 0.09 0.09 0.06World 100.00 100.00 100.00 100.00Source : Ministry of Tradehanya Italia yang memiliki hubungan perbankandengan Indonesia meskipun nilainya sangat kecil.Dari total foreign claim Indonesia, hanya 1,6% yangberasal dari Italia. Ketergantungan perbankanIndonesia yang cukup tinggi selain terhadap eurozoneadalah Amerika Serikat dan Jepang yang masingmasingmencapai 15,2% dan 13,6%. Oleh sebab itu,apabila Amerika Serikat dan Jepang mengalami krisisseperti yang terjadi pada tahun 2008-2009 makacukup masuk akal apabila Indonesia juga merasakanpengaruhnya. Sementara krisis Yunani tidak begituterasa pengaruhnya karena tidak ada keterkaitanIndonesia, although its value is very small. Of the totalforeign claims of Indonesia, only 1.6% comes fromItaly. Indonesian banking dependence is sufficientlyhigh on the United States and Japan, respectivelyreaching 15.2% and 13.6%, in addition to suchdependence on the Eurozone. Therefore, if the UnitedStates and Japan are in a crisis, as happened in 2008-2009, it is reasonable for Indonesia to also feel itsimpact. Meanwhile, the Greek crisis had a much lesspronounced effect because of no direct relationshipbetween Indonesian banking and Greece. The Greekcrisis will only have impact if the crisis is not tackledTHE INDONESIANBUDGET OVERVIEW 2010225

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYlangsung antara perbankan Indonesia denganYunani. Krisis Yunani baru akan terasa pengaruhnyaapabila krisis tersebut tidak segera ditanggulangi danmenyebar di eurozone.Transmisi melalui pasar keuanganDi pasar keuangan, yang merupakan jalur penularankrisis paling cepat, sentimen negatif krisis Yunanitidak terlalu mempengaruhi Indonesia. Berdasarkanperkembangan terkini, Indeks saham Indonesia(IHSG), Yield surat utang Pemerintah maupun CDSObligasi 10 tahun Pemerintah masih dalam kondisistabil. IHSG bergerak stabil pada kisaran 2.500 anbahkan telah menguat hingga level di atas 3.000 poin.Demikian juga dengan Yield SUN 10 tahun yang terusmembaik pada posisi di bawah 8 persen atau turunlebih dari 17 persen dari posisi akhir tahun 2009. CDSobligasi Pemerintah 10 tahun juga semakin membaikdan mencapai 208,7 bps atau turun lebih dari 5persen dari posisi akhir tahun 2009. Kondisi tersebutberbeda dengan kondisi Yunani yang sejak awal tahun2010 terus mengalami pemburukan. CDS obligasiPemerintah 10 tahun meningkat hampir 200 persen.Kondisi tersebut telah mempengaruhi biaya danauntuk meningkatkan utang baru dan meningkatkanrisiko refinancing utang.Dampak Krisis Yunani terhadapAPBNKrisis fiskal yang mengancam beberapa negaraEropa (Yunani, Portugal, Italia dan Spanyol), tidakimmediately and spreads in the Eurozone.Transmission Through FinancialMarketsIn the financial market, which is the fastest routeof the crisis transmission, the negative sentiment ofGreek crisis has not affected Indonesia very much.Based on the latest developments, the Indonesianstock index (CSPI), Yield of Government securities,and the CDS 10-years government bonds are still in astable condition. The CSPI remains stable in the 2,500range and has even strengthened to a level above3,000 points. Likewise, the Yield of 10-year SUNcontinuously improves its position below 8 percent ordecreases by more than 17 percent from the positionat the end of 2009. The CDS 10-year governmentbonds are also getting better and reaching 208.7 bpsor decreasing more than 5 percent from their positionat the end of 2009. Such a condition differs from theGreek condition, which has been worsening since thebeginning of 2010. The CDS 10-year governmentbonds increased almost 200 percent. That conditionhas affected the funding cost by increasing new debtsand increased the debt refinancing risk.Impacts of the Greece Crisis on theIndonesian BudgetThe fiscal crisis in Europe, particularly in Greece,that threatens some European countries (Greece,226THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYConsolidated Foreign Claims of Reporting Banks, End December 2009(value in millions of US$)CountriesTotalForeignClaimsEuropeanBanksGermany France Portugal Ireland Italy Greece Spain Japan USAEU 16,021,597 10,403,344 2,059,423 2,300,816 110,957 433,562 652,440 60,752 734,359 797,293 1,236,500Germany 2,102,261 1,293,596 - 292,944 4,618 36,351 274,883 5,908 51,020 148,707 146,919Portugal 285,766 240,639 47,377 44,739 - 5,431 6,740 105 86,083 4,224 4,955Ireland 871,802 638,294 183,757 804 21,516 - 18,357 804 15,664 30,188 58,553Italy 1,414,358 1,029,381 189,675 511,449 5,203 46,258 - 710 46,786 53,085 53,794Greece 236,211 188,780 45,003 75,172 9,746 8,464 6,924 - 1,273 6,389 16,647Spain 1,150,578 856,107 237,983 219,636 28,075 30,225 31,101 434 - 27,986 52,696Asia Pacific 1,407,891 684,941 97,848 108,078 515 3,447 16,370 2,997 5,371 142,148 293,997- China 298,804 124,677 20,830 15,359 - - 2,378 14 3,685 37,092 58,258- Indonesia 75,831 33,068 6,730 3,402 1 - 1,239 - 62 11,520 10,321CountriesTotalForeignClaimsEuropeanBanksGermany France Portugal Ireland Italy Greece Spain Japan USAEU 16,021,597 64.9 12.9 14.4 0.7 2.7 4.1 0.4 4.6 5.0 7.7Germany 2,102,261 61.5 - 13.9 0.2 1.7 13.1 0.3 2.4 7.1 7.0Portugal 285,766 84.2 16.6 15.7 - 1.9 2.4 0.0 30.1 1.5 1.7Ireland 871,802 73.2 21.1 0.1 2.5 - 2.1 0.1 1.8 3.5 6.7Italy 1,414,358 72.8 13.4 36.2 0.4 3.3 - 0.1 3.3 3.8 3.8Greece 236,211 79.9 19.1 31.8 4.1 3.6 2.9 - 0.5 2.7 7.0Spain 1,150,578 74.4 20.7 19.1 2.4 2.6 2.7 0.0 - 2.4 4.6Asia Pacific 1,407,891 48.7 6.9 7.7 0.0 0.2 1.2 0.2 0.4 10.1 20.9- China 298,804 41.7 7.0 5.1 - - 0.8 0.0 1.2 12.4 19.5- Indonesia 75,831 43.6 8.9 4.5 0.0 - 1.6 - 0.1 15.2 13.6source : Bank for International SettlementTHE INDONESIANBUDGET OVERVIEW 2010227

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYberdampak secara langsung bagi sustainibilitas dankinerja perekonomian Indonesia. Hal ini disebabkanperan langsung dari negara-negara tersebut terhadapperekonomian Indonesia relatif kecil. Peran totalekspor Indonesia pada keempat negara tersebut daritahun 2005 sampai 2009 rata-rata hanya sebesar3,02%. Dengan demikian gejolak di negara-negaratersebut tidak akan berdampak besar bagi kinerjatotal ekspor Indonesia. Demikian juga dilihat darikegiatan investasi (Foreign Direct Investment/FDI)dari keempat negara tersebut yang relatif kecil diIndonesia. Rata-rata total porsi investasi keempatnegara tersebut kurang dari 1 persen terhadap totalinvestasi. Khusus untuk Yunani, dari sisi perdagangan,nilai perdagangan Indonesia dan Yunani padatahun 2009 hanya sebesar US$198.486,8 ribu atau0,09 persen dari total nilai transaksi perdagangansementara untuk periode Januari-Juli 2010 mencapaiUS$130,478,0 ribu atau 0,06 persen dari total nilaitransaksi perdagangan sedangkan dari sisi jalurperbankan, berdasarkan data dari BIS Indonesia tidakmemiliki ketergantungan terhadap Yunani karena daritotal foreign claim Indonesia tidak ada yang berasaldari Yunani. Dari data-data diatas dapat disimpulkanbahwa peran langsung negara-negara PIIGS khususnyaYunani relatif kecil terhadap perekonomian Indonesiasehingga tidak berdampak bagi kesinambungan dankinerja perekonomian Indonesia dengan demikiandampaknya terhadap APBN juga sangat minim.Namun demikian, Pemerintah akan terus memantauperkembangan yang terjadi pada negara-negaratersebut. Apabila terjadi perluasan krisis ke negara-Portugal, Italy and Spain), did not directly affect thesustainability and performance of the Indonesianeconomy. This is due to the relatively minor direct roleplayed by these countries in the Indonesian economy.The role of Indonesia’s total exports in the fourcountries from 2005 to 2009 averaged only 3.02%.Thus, turmoil in these countries will not largely affectthe performance of Indonesia’s total exports. Similarly,investing activities (Foreign Direct Investment/FDI) fromthe four countries is relatively small in Indonesia. Theaverage total investment portion of the four countriesis less than 1 percent of total investment. Particularlyfor Greece, from the trade side, the value of tradebetween Indonesia and Greece only amounted toUS$198,486.8 thousand, or 0.09 percent of total tradevalue in 2009. Meanwhile, from the banking channelside, based on data from BIS Indonesia, there is nodependence on Greece, because from the Indonesiantotal foreign claims, none came from Greece. Fromthe above data, it can be concluded that the directrole played by the PIIGS countries, particularly Greece,is relatively small for the Indonesian economy, sothat there is no impact on the sustainability andperformance of the Indonesian economy. Thus, itsimpact on the Indonesian Budget is also very minimal.However, the Government will continue to monitordevelopments in these countries. In the event of thespread of the crisis to other countries, particularlyto the large countries of Europe, there will certainlybe an impact on the global and domestic economy.In this case, global cooperation as well as domesticdevelopment strategies will be prepared to mitigate228THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYnegara lainnya terutama negara-negara besar Eropa,tentu akan berdampak pada perekonomian globaldan domestik. Dalam hal ini, kerja sama global danjuga strategi pembangunan domestik akan disiapkanuntuk memitigasi dampak negatif pada ekonomidomestik yang mungkin terjadiDari sisi fiscal kondisi fiskal Indonesia saat ini masihterjaga dan pondasi makro ekonomi masih kuat meskidampak krisis di Eropa khususnya Yunani tetap harusdiwaspadai. Kredibilitas Pemerintah, kesinambunganfiskal yang terjaga dan konsolidasi fiskal yang realistisakan menjadi faktor penting dalam meredamtransmisi gejolak di pasar keuangan yang merupakanjalur penularan krisis paling cepat. Sampai dengantriwulan III 2010, sumber penerimaan APBN masihcukup bagus di mana realisasi penerimaan perpajakanmencapai Rp689.376,6 miliar (14,6%PDB) atau 68,48persen APBN-P 2010. Jumlah ini lebih tinggi darirealisasi penerimaan perpajakan tahun sebelumnyayang hanya mencapai 66,3 persen. Selain itu, realisasipembiayaan juga telah mencapai 57,2 persen daritarget APBN-P 2010 dengan kelebihan pembiayaansebesar Rp131,9 triliun. Asumsi Dasar ekonomimakro APBN yang menjadi dasar perhitungan APBNsampai saat ini masih bergerak pada kisaran yangaman. Ekonomi Indonesia tumbuh 5,8 persen dalamtriwulan III 2010, dengan inflasi 5,8 persen dan Sukubunga SBI 3 bulan rata-rata mencapai 6,6 persen.Sementara nilai tukar rata-rata Rp9.128/US$ denganindikasi terus menguat. Pemulihan ekonomi globaltelah mendorong meningkatnya permintaan minyakdunia sehingga ICP juga mengalami peningkatanany negative impacts on the domestic economy whichmay occur.Indonesia’s fiscal condition is presently beingmaintained, and the macro-economic foundation isstill strong, although the impact of the crisis in Europe,particularly in Greece, calls for caution. Governmentcredibility, maintaining fiscal sustainability, and realisticfiscal consolidation will be important factors in reducingthe transmission turmoil in the financial market, whichis the fastest route for crisis transmission. In the firstsemester of 2010, the Indonesian Budget revenuesources are still quite good, in which the realizationof tax revenue reached approximately 45.4 percentof the 2010 Indonesian Revised Budget, or higherthan the realized tax revenue of the previous year,which was 44.3 percent. In addition to this, financingalso reached 40.9 percent of the target of the 2010Indonesian Revised Budget, with surplus financingamounting to Rp102.6 trillion. The Basic Macro-Economic Assumptions underlying the calculation ofthe budget are until now still fluctuating within a saferange. The Indonesian economy grew 5.9 percentin the first semester of 2010, with inflation at 5.05percent and the 3-monthly SBI interest rates reaching6.6 percent. Meanwhile, the average exchange rateis Rp9,193/US$, with indications it will continue tostrengthen. The global economic recovery has led tothe increase of world oil demand, so that the world oilTHE INDONESIANBUDGET OVERVIEW 2010229

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYhingga mencapai rata-rata US$77,1/barel denganlifting minyak rata-rata 951,4 MBOPD (PerkiraanDesember 2009 – September 2010). Selanjutnyauntuk mengantisipasi krisis ke depan, Pemerintahtelah menyiapkan dana cadangan risiko fiskal yangdapat digunakan apabila terjadi perubahan asumsiekonomi makro yang menjadi dasar perhitunganAPBN.price and the ICP increased to an average of US$78.0per barrel, with oil lifting of an average 0.959 MBCD(December 2009 - May 2010). Furthermore, in order toanticipate future crises, the Government has prepareda fiscal risk reserve fund that can be used if there isa change of macro-economic assumptions underlyingthe Indonesian Budget calculation.Financial Indicators of the Indonesian GovernmentIndicator 2007 2008 2009IndonesianRevisedBudget 2010s.dTriwulan IIIFiscal Surplus/(Deficit) (%PDB) -1,3 -0,1 -2,4 -2,1 1,2Primary Balance (%PDB) 0.8 1,7 0,1 -0,4 2,6Revenue(%PDB) 17,9 19,8 15,1 15,9 14,6Expenditure(%PDB) 19,1 19,9 16,7 18,0 13,4Government Debts (% PDB) 35,0 33,0 28,0 27,8 35,0*Source: Ministry of FinanceKeterangan : *berdasarkan angka sangat-sangat sementara realisasi utang pemerintah s.d 30 September 2010PenutupBerbagai krisis yang menerpa Indonesia, telahmenyadarkan kita betapa pentingnya menjagakesinambungan fiskal. Kesinambungan fiskalyang tidak terjamin akan menjadi ancaman bagiperbaikan makroekonomi. Kesinambungan fiskalsangat bergantung pada kemampuan Pemerintahuntuk memperoleh sumber penerimaan pajak melauipertumbuhan ekonomi, dan efisiensi kebutuhananggaran, Tidak terjaminnya kesinambungan fiskalakan meningkatkan country risk yang pada gilirannyaakan meningkatkan risiko serta tingkat bunga sehinggaClosing RemarksThe various crises that have hit Indonesia havemade us aware of the importance of maintainingfiscal sustainability. Insecure fiscal sustainability willbe a threat to macroeconomic improvement. Fiscalsustainability highly depends on the Government’sability to obtain tax revenue sources through economicgrowth and budget requirement efficiency. Theunsecured fiscal sustainability will increase the countryrisk, which in turn will increase the risks and theinterest rate, thus inhibiting the entry of investments.Fiscal sustainability and Government credibility which230THE INDONESIANBUDGET OVERVIEW 2010

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYmenghambat masuknya investasi. Kesinambunganfiskal dan kredibilitas Pemerintah yang disertaidengan kebijakan konsolidasi fiskal yang realistismerupakan faktor penting dalam meredam gejolakdan rambatan di pasar keuangan. Dampak krisis jugadapat diminimalisir dengan respon internasional yangcepat sebagaimana yang terjadi dalam krisis Yunani.Belajar dari krisis ekonomi dunia saat ini dan krisisekonomi Indonesia tahun 1997–1998, makaperekonomian Indonesia harus terus dibangundengan bertumpu pada sumber-sumber pertumbuhandomestik dan berbasis kewilayahan. Globalisasi harusdapat dimanfaatkan dan dikelola sehingga tidakmenjadi faktor ancaman dan risiko bagi kesejahteraanekonomi Indonesia. Untuk itu, kita perlu memperbaikikualitas kebijakan, memperkuat institusi birokrasi danmampu mengantisipasi perubahan yang mungkinterjadi dengan fleksibilitas kebijakan dan instrumen.Saat ini, meskipun kondisi perekonomian globaldan Eurozone sudah mulai membaik, namun untukmengembalikan kondisi ekonomi global kepadakondisi sebelum krisis perlu dilakukan recoveryyang solid dan perlu implementasi yang kuat atas4 (empat) pilar yaitu: (1) melanjutkan reformasisektor keuangan; (2) Mengurangi risiko fiskal ; (3)Meningkatkan kelancaran aliran kredit dan fungsiintermediary perbankan dan (4) Mengatasi tantanganvolatilitas aliran modal.Daftar PustakaBank Indonesia, Perkembangan Ekonomi, Keuangandan Kerjasama Internasional Triwulan I 2010.is accompanied with a realistic fiscal consolidationpolicy is an important factor in reducing turmoil andtransmission in the financial markets. The impacts of acrisis can also be minimized with prompt internationalresponses, as occurred in the Greek crisis.Learning from the current world economic crisisand Indonesia’s economic crisis in 1997-1998, theIndonesian economy should be built continuouslyby relying on domestic sources of growth and on aterritorial basis. Globalization must be able to beutilized and managed so as not to be a threateningfactor or risk to the economic prosperity of Indonesia.For that purpose, we need to improve the quality ofpolicies, strengthen the bureaucratic institutions andbe able to anticipate changes that may occur throughflexible policies and instruments.Nowadays, even though the global economic andEurozone conditions have begun to improve, inorder to restore the global economic condition to thecondition before the crisis, a solid recovery needs to beconducted and powerful implementation is necessaryfor 4 (four) pillars, namely: (1) continuing financialsector reform; (2) Reducing fiscal risks; (3) Improvingthe smooth flow of credit and banking intermediaryfunctions and (4) Overcoming the challenges of capitalflow volatility.BibliographyBank of Indonesia, Perkembangan Ekonomi, KeuanganTHE INDONESIANBUDGET OVERVIEW 2010231

DAMPAK KRISIS YUNANI TERHADAP PEREKONOMIAN INDONESIA | THE IMPACT OF THE GREEK CRISIS ON THE INDONESIAN ECONOMYDepartemen Keuangan RI, Nota Keuangan danRancangan Anggaran Pendapatan dan Belanja NegaraTahun Anggaran 1999/2000.Pidato Presiden tentang Penyampaian Nota Keuangandan RAPBN Tahun Anggaran 2011.Pemerintah RI, Nota Keuangan dan AnggaranPendapatan dan Belanja Negara Perubahan TahunAnggaran 2009.M. Chatib Basri, CGI, Utang dan KesinambunganFiskal, Kompas 24 Januari 2005.Pemerintah RI, Mengatasi Dampak Krisis GlobalMelalui Program Stimulus Fiskal APBN 2009.Pemerintah RI, Nota Keuangan dan AnggaranPendapatan dan Belanja Negara Tahun Anggaran2010.dan Kerjasama Internasional Triwulan I 2010.Departemen Keuangan RI, Nota Keuangan danRancangan Anggaran Pendapatan dan Belanja NegaraTahun Anggaran 1999/2000.Pidato Presiden tentang Penyampaian Nota Keuangandan RAPBN Tahun Anggaran 2011.Pemerintah RI, Nota Keuangan dan AnggaranPendapatan dan Belanja Negara Perubahan TahunAnggaran 2009.M. Chatib Basri, CGI, Utang dan KesinambunganFiskal, Kompas 24 Januari 2005.Pemerintah RI, Mengatasi Dampak Krisis GlobalMelalui Program Stimulus Fiskal APBN 2009.Pemerintah RI, Nota Keuangan dan AnggaranPendapatan dan Belanja Negara Tahun Anggaran2010.232THE INDONESIANBUDGET OVERVIEW 2010

DETAILS OF THE LINE MINISTRIES/ AGENCIES BUDGET OF 2010BY FUNCTIONS AND SUB-FUNCTIONSin thousands of rupiahFUNCTIONS AND SUB-FUNCTIONS PERSONNEL EXPEN- EX-GOODS EXPENDI- CAPITAL EXPENDI-SOCIAL ASSIST- ASSIS- TOTALFUNCTIONS AND SUB-FUNCTIONSDITURESTURESTURESANCESPENDITURESTURESTURESTANCESTOTAL01 GENERAL SERVICE 70,623,211,429 31,273,319,583 8,012,737,962 316,844,352 110,226,113,32601.01 EXECUTIVE AND LEGISLATIVE, FINANCIAL 70,609,451,524 29,553,219,528 5,993,457,305 5,741,045 106,161,869,402AND FISCAL MATTER, AND INTERNATIONAL AFFAIRS01.03 GENERAL SERVICE - 70,631,611 445,704,389 - 516,336,00001.04 BASIC RESEARCH AND DEVELOPMENT OF 13,759,905 1,032,493,529 467,152,240 47,000 1,513,452,674SCIENCE AND TECHNOLOGY01.06 REGIONAL DEVELOPMENT - 524,220,740 540,904,210 19,000,000 1,084,124,95001.90 OTHER GENERAL SERVICES - 92,754,175 565,519,818 292,056,307 950,330,30002 DEFENCE 20,269,995 8,961,294,262 11,986,656,279 - 20,968,220,53602.01 STATE DEFENSE 12,984,054 8,716,622,200 4,778,450,004 - 13,508,056,25802.02 DEFENSE SUPPORT - 166,443,852 7,094,677,190 - 7,261,121,04202.03 FOREIGN MILITARY ASSISTANCE 3,825,649 37,896,411 - - 41,722,06002.04 DEFENSE RESEARCH AND DEVELOPMENT 731,492 20,519,599 107,898,485 - 129,149,57602.90 OTHER DEFENSE 2,728,800 19,812,200 5,630,600 - 28,171,60003 ORDER AND SECURITY - 8,381,072,918 6,544,959,366 - 14,926,032,28403.01 POLICE DEPARTMENT - 5,760,788,425 4,404,448,136 - 10,165,236,56103.02 DISASTER MANAGEMENT - 6,796,196 341,606,104 - 348,402,30003.03 LEGAL DEVELOPMENT - 2,613,488,297 1,798,905,126 - 4,412,393,42304 ECONOMY 570,727,143 17,830,776,917 35,501,444,763 3,455,876,974 57,358,825,79704.01 TRADE, DEVELOPMENT OF BUSINESS, COOP- 180,963,743 1,116,873,763 85,939,428 191,757,428 1,575,534,362ERATIVE AND SME04.02 MANPOWER - 1,134,972,129 227,814,733 7,387,925 1,370,174,78704.03 AGRICULTURE, FORESTRY, FISHERY AND MARINE24,600 4,610,892,828 1,256,399,425 3,248,080,061 9,115,396,914THE INDONESIANBUDGET OVERVIEW 2010235

FUNCTIONS AND SUB-FUNCTIONSPERSONNEL EX-PENDITURESGOODS EXPENDI-TURESCAPITAL EXPENDI-TURESSOCIAL ASSIS-TANCESTOTAL04.04 IRRIGATION - 1,187,219,367 4,329,088,455 - 5,516,307,82204.05 FUEL AND ENERGY 19,478,500 299,017,622 3,470,534,814 - 3,789,030,93604.06 MINING 165,200,000 1,696,959,041 698,936,255 - 2,561,095,29604.07 INDUSTRY AND CONSTRUCTION 197,741,159 1,252,827,563 167,807,332 6,000,000 1,624,376,05404.08 TRANSPORTATION - 4,209,321,754 24,976,873,139 - 29,186,194,89304.09 TELECOMMUNICATION 4,980,041 2,055,237,957 285,108,514 2,651,560 2,347,978,07204.90 OTHER ECONOMY 2,339,100 267,454,893 2,942,668 - 272,736,66105 ENVIRONMENT 45,991,000 3,946,489,600 3,890,315,303 6,432,500 7,889,228,40305.01 WASTE MANAGEMENT - 43,282,040 460,087,960 - 503,370,00005.03 POLLUTION MANAGEMENT - 147,989,886 6,954,970 - 154,944,85605.04 NATURAL RESOURCE CONSERVATION 45,991,000 1,953,004,410 2,740,930,253 6,432,500 4,746,358,16305.05 SPATIAL AND LAND - 1,630,567,380 652,433,171 - 2,283,000,55105.90 OTHER ENVIRONMENT - 171,645,884 29,908,949 - 201,554,83306 HOUSING AND PUBLIC FACILITY - 4,729,648,366 4,691,771,171 11,485,205,299 20,906,624,83606.01 HOUSING DEVELOPMENT - 334,664,851 1,065,373,573 - 1,400,038,42406.02 EMPOWERMENT OF RESIDENTIAL COMMU- - 1,070,602,067 409,653,755 1,746,198,500 3,226,454,322NITY06.03 PROVISION OF DRINKING WATER - 506,346,489 2,498,299,211 261,408,000 3,266,053,70006.90 OTHER HOUSING AND PUBLIC FACILITY - 2,818,034,959 718,444,632 9,477,598,799 13,014,078,39007 HEALTH 1,107,704,271 8,459,988,026 2,819,923,189 5,614,214,436 18,001,829,92207.01 MEDICINE AND HEALTH SUPPLIES - 1,223,688,894 155,206,642 - 1,378,895,53607.02 INDIVIDUAL HEALTH SERVICE 1,087,910,527 4,075,844,396 1,835,470,627 4,003,352,715 11,002,578,26507.03 PUBLIC HEALTH SERVICE 19,793,744 1,209,366,733 473,453,675 1,609,084,081 3,311,698,23307.04 POPULATION AND FAMILY PLANNING - 690,458,937 1,467,563 - 691,926,50007.05 HEALTH RESEARCH AND DEVELOPMENT - 126,571,669 33,700,171 - 160,271,84007.90 OTHER HEALTH - 1,134,057,397 320,624,511 1,777,640 1,456,459,54808 TOURISM AND CULTURE - 1,285,050,320 88,521,836 42,493,921 1,416,066,07708.01 DEVELOPMENT OF TOURISM AND CULTURE - 779,726,394 79,475,225 14,160,000 873,361,61908.02 DEVELOPMENT OF YOUTH AND SPORT - 6,460,000 - - 6,460,000236THE INDONESIANBUDGET OVERVIEW 2010

FUNCTIONS AND SUB-FUNCTIONSPERSONNEL EX-PENDITURESGOODS EXPENDI-TURESCAPITAL EXPENDI-TURESSOCIAL ASSIS-TANCESTOTAL08.03 DEVELOPMENT OF PUBLISHING AND BROAD-CASTING- 118,436,647 8,858,890 28,333,921 155,629,45808.05 DEVELOPMENT OF SUPERIOR SPORTS - 380,427,279 187,721 - 380,615,00009 RELIGION - 544,837,692 125,708,923 242,529,085 913,075,70009.01 ENHANCEMENT OF RELIGIOUS LIFE - 496,269,142 119,194,633 194,471,225 809,935,00009.02 RELIGIOUS LIFE HARMONY - 16,502,488 4,769,652 9,227,860 30,500,00009.03 RELIGION RESEARCH AND DEVELOPMENT - 30,209,062 1,644,638 1,180,000 33,033,70009.90 OTHER RELIGIOUS SERVICE - 1,857,000 100,000 37,650,000 39,607,00010 EDUCATION 17,662,088,903 20,015,428,562 8,417,317,971 37,991,653,086 84,086,488,52210.01 EARLY AGE EDUCATION - 317,542,017 618,500 812,042,683 1,130,203,20010.02 ELEMENTARY EDUCATION 25,523,326 2,431,716,586 773,365,376 28,336,516,692 31,567,121,98010.03 SECONDARY EDUCATION 69,078,281 1,041,902,183 408,111,678 4,046,807,621 5,565,899,76310.04 NON-FORMAL AND INFORMAL EDUCATION 37,787,621 369,709,816 41,458,986 606,954,603 1,055,911,02610.05 SERVICE EDUCATION 216,800 175,407,044 15,760,556 1,068,500 192,452,90010.06 HIGHER EDUCATION 6,435,587,619 10,243,548,644 6,683,237,421 1,371,889,512 24,734,263,19610.07 ASSISTANCE SERVICE TO EDUCATION 11,074,888,276 3,930,011,364 241,790,854 2,462,871,150 17,709,561,64410.08 RELIGIOUS EDUCATION - 305,527,386 16,132,531 218,068,816 539,728,73310.09 EDUCATION RESEARCH AND DEVELOPMENT 19,006,980 439,489,009 3,627,282 135,433,509 597,556,78010.10 DEVELOPMENT OF YOUTH AND SPORT - 760,574,513 233,214,787 - 993,789,30011 SOCIAL PROTECTION - 1,224,478,645 96,181,631 2,135,996,710 3,456,656,98611.04 SOCIAL PROTECTION AND SERVICE FOR CHIL- - 281,887,307 1,369,762 475,399,872 758,656,941DREN AND FAMILY11.05 WOMEN EMPOWERMENT - 81,536,651 339,607 10,690,750 92,567,00811.06 SOCIAL GUIDANCE AND COUNSELING - 224,539,799 26,755,362 307,812,939 559,108,10011.08 SOCIAL ASSISTANCE AND SECURITY - 459,918,901 47,747,050 1,320,288,149 1,827,954,10011.09 SOCIAL PROTECTION RESEARCH AND DEVEL- - 72,937,144 7,901,980 504,000 81,343,124OPMENT11.90 OTHER SOCIAL PROTECTION - 103,658,843 12,067,870 21,301,000 137,027,713T O T A L 90,029,992,741 106,652,384,891 82,175,538,394 61,291,246,363 340,149,162,389THE INDONESIANBUDGET OVERVIEW 2010237

DETAILS OF THE LINE MINISTRIES/ AGENCIES BUDGET OF 2010BY BUDGET SECTIONSBUDGET SECTIONS PERSONNEL EXPENDI-TURES PERSONNEL EXPEN-BUDGET SECTIONSDITURESGOODS EXPENDI-TURES GOODS EXPENDI-TURESCAPITAL EXPENDI-TURES CAPITAL EXPENDI-TURESSOCIAL ASSIST-ANCES SOCIAL ASSIS-TANCESin thousands of rupiahTOTALTOTAL001 PEOPLE’S REPRESENTATIVES COUNCIL 18,826,187 148,273,743 3,252,960 - 170,352,890002 HOUSE OF REPRESENTATIVES 479,109,800 1,138,410,468 332,103,986 - 1,949,624,254004 SUPREME AUDIT AGENCY 674,261,438 797,581,948 556,130,128 - 2,027,973,514005 SUPREME COURT 3,755,265,246 732,802,984 731,880,000 - 5,219,948,230006 ATTORNEY GENERAL’S OFFICE 1,000,756,300 1,077,802,873 455,987,077 - 2,534,546,250007 STATE SECRETARY 362,162,283 1,196,311,050 241,270,206 1,462,475 1,801,206,014010 MINISTRY OF HOME AFFAIRS 274,885,000 2,387,257,215 1,254,274,807 8,608,382,672 12,524,799,694011 MINISTRY OF FOREIGN AFFAIRS 2,615,235,000 2,633,463,004 312,976,700 - 5,561,674,704012 MINISTRY OF DEFENCE 20,829,542,483 9,594,235,774 11,886,362,004 - 42,310,140,261013 MINISTRY OF LAW AND HUMAN RIGHTS 1,752,032,230 2,225,224,088 632,448,173 - 4,609,704,491015 MINISTRY OF FINANCE 7,771,967,742 5,113,157,798 2,397,323,834 - 15,282,449,374018 MINISTRY OF AGRICULTURE 935,510,929 3,395,702,349 509,672,567 3,197,163,263 8,038,049,108019 MINISTRY OF INDUSTRY 273,233,186 1,272,788,229 119,095,306 - 1,665,116,721020 MINISTRY OF ENERGY AND NATURAL RESOURCES 347,904,221 2,976,137,815 4,473,412,015 - 7,797,454,051022 MINISTRY OF TRANSPORTATION 1,280,175,850 3,125,454,481 11,428,205,558 - 15,833,835,889023 MINISTRY OF NATIONAL EDUCATION 6,708,423,802 13,246,619,699 3,973,621,476 31,258,514,358 55,187,179,335024 MINISTRY OF HEALTH 2,998,298,000 8,912,511,005 3,702,381,536 5,776,395,292 21,389,585,833025 MINISTRY OF RELIGIOUS AFFAIRS 12,473,190,049 5,657,440,930 2,212,380,533 6,895,706,005 27,238,717,517026 MINITRY OF LABOR AND TRANSMIGRATION 253,692,413 2,006,577,280 589,360,139 10,668,975 2,860,298,807027 MINISTRY OF SOCIAL AFFAIRS 191,450,000 1,189,876,491 127,262,721 2,119,117,107 3,627,706,319029 MINISTRY OF FORESTRY 721,639,155 2,300,470,511 323,164,434 3,170,000 3,348,444,100032 MINISTRY OF MARITIME AFFAIRS AND FISHERIES 370,749,400 1,949,663,297 811,948,251 58,479,250 3,190,840,198033 MINISTRY OF PUBLIC WORKS 992,582,257 6,449,453,034 24,846,974,279 2,507,499,000 34,796,508,570238THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONSPERSONNEL EXPEN-DITURESGOODS EXPENDI-TURESCAPITAL EXPENDI-TURESSOCIAL ASSIS-TANCESTOTAL034 COORDINATING MINISTRY FOR LEGAL, POLITICAL,AND SECURITY AFFAIRS19,604,571 127,583,883 61,659,096 - 208,847,550035 COORDINATING MINISTRY FOR THE ECONOMY 10,000,000 96,985,492 4,417,931 - 111,403,423036 COORDINATING MINISTRY OF PEOPLE’S WELFARE 14,511,895 78,754,441 7,901,980 - 101,168,316040 MINISTRY OF CULTURE AND TOURISM 240,714,084 1,055,948,400 305,742,095 14,160,000 1,616,564,579041 STATE MINISTRY FOR STATE OWNED ENTERPRISES 19,000,000 86,065,926 9,137,184 - 114,203,110042 STATE MINISTRY FOR RESEARCH AND TECHNOLOGY 29,121,137 274,411,787 331,981,145 - 635,514,069043 STATE MINISTRY FOR ENVIRONMENTAL PROTECTION 42,208,871 348,725,903 13,441,144 - 404,375,918044 STATE MINSTRY COOPERATIVES AND SMALL AND 51,118,900 478,841,152 18,188,165 185,757,428 733,905,645MEDIUM ENTERPRISES047 STATE MINISTRY FOR WOMEN’S EMPOWERMENT 11,647,949 119,555,211 2,301,346 - 133,504,506048 STATE MINISTRY FOR ADMINISTRATIVE REFORM 18,040,441 103,184,163 2,526,487 - 123,751,091050 STATE INTELLIGENCE AGENCY 65,252,520 729,520,125 191,093,375 - 985,866,020051 STATE CODES AGENCY 38,724,097 68,095,574 393,009,768 - 499,829,439052 NATIONAL DEFENCE BOARD 6,232,590 21,134,030 2,802,590 - 30,169,210054 CENTRAL BUREAU OF STATISTICS 611,376,800 4,090,307,926 347,363,494 - 5,049,048,220055 MINISTRY OF NATIONAL DEVELOPMENT PLANNING/ 42,814,190 501,845,987 13,651,393 - 558,311,570BAPPENAS056 NATIONAL LAND AFFAIRS AGENCY 986,411,106 1,520,455,245 437,751,695 - 2,944,618,046057 NATIONAL LIBRARY 32,814,200 248,885,031 61,854,662 - 343,553,893059 MINISTRY OF COMMUNICATION AND INFORMATION 173,760,867 2,310,848,324 296,379,321 30,985,481 2,811,973,993060 INDONESIAN NATIONAL POLICE 17,690,961,564 5,817,047,933 3,686,943,614 - 27,194,953,111063 NATIONAL AGENCY OF FOOD AND DRUG CONTROL 156,502,626 316,333,887 154,892,917 - 627,729,430064 NATIONAL DEFENCE AGENCY 23,098,080 84,858,197 97,570,637 3,020,000 208,546,914065 CAPITAL INVESTMENT COORDINATING AGENCY 32,996,747 296,906,119 35,064,844 - 364,967,710066 NATIONAL NARCOTICS AGENCY 11,730,000 203,879,935 131,261,615 - 346,871,550067 STATE MINISTRY FOR ACCELERATION OF DEVELOP- MENT IN BACKWARDS REGIONS7,081,609 351,403,031 165,495,276 403,183,384 927,163,300THE INDONESIANBUDGET OVERVIEW 2010239

BUDGET SECTIONSPERSONNEL EXPEN-DITURESGOODS EXPENDI-TURESCAPITAL EXPENDI-TURESSOCIAL ASSIS-TANCESTOTAL068 NATIONAL FAMILY PLANNING COORDINATINGBOARD174,458,000 1,042,244,236 17,300,964 - 1,234,003,200074 NATIONAL COMMISION FOR HUMAN RIGHTS 17,082,909 38,753,808 2,249,203 - 58,085,920075 GEOPHYSICAL AND METEREOLOGICAL AGENCY 186,071,464 352,996,198 326,111,623 - 865,179,285076 GENERAL ELECTIONS COMMISSION 264,019,454 594,688,585 102,753,417 - 961,461,456077 STATE CONSTITUTIONAL COURT 9,614,670 147,591,736 12,290,200 - 169,496,606078 INDONESIAN FINANCIAL TRANSACTION REPORTS 24,104,168 49,824,228 39,984,512 - 113,912,908AND ANALYSIS CENTER079 INDONESIAN INSTITUTE OF SCIENCES 209,279,998 261,778,006 25,123,080 - 496,181,084080 NATIONAL ATOMIC ENERGY AGENCY 194,956,133 158,231,881 53,610,815 - 406,798,829081 AGENCY FOR THE ASSESSMENT AND APPLICATION 146,986,948 309,146,573 71,872,876 6,000,000 534,006,397OF TECHNOLOGY082 NATIONAL SPACE AND AVIATION AGENCY 60,160,685 136,950,879 31,919,042 - 229,030,606083 NATIONAL COORDINATING AGENCY FOR SURVEYS 33,720,000 133,671,801 275,612,542 - 443,004,343AND MAPPING084 NATIONAL STANDARDIZATION AGENCY 9,378,942 51,695,061 523,300 - 61,597,303085 NUCLEAR ENERGY REGULATORY AGENCY 20,476,400 34,089,613 2,725,919 - 57,291,932086 STATE ADMINISTRATION AGENCY 32,944,348 122,145,845 40,930,740 - 196,020,933087 NATIONAL ARCHIVES 26,039,167 55,693,097 22,682,640 - 104,414,904088 NATIONAL CIVIL SERVICE AGENCY 157,074,710 112,540,041 168,036,419 - 437,651,170089 DEVELOPMENT FINANCE COMPTROLLER 290,503,900 334,754,500 16,880,550 - 642,138,950090 MINISTRY OF TRADE 211,732,436 926,752,529 88,701,367 6,000,000 1,233,186,332091 STATE MINISTRY FOR PUBLIC HOUSING 25,500,000 368,715,259 336,903,160 173,400,000 904,518,419092 STATE MINISTRY FOR YOUTH AND SPORT AFFAIRS 22,252,000 1,282,208,892 249,398,568 - 1,553,859,460093 CORRUPTION ERADICATION COMMISSION 165,996,849 172,817,633 87,565,949 - 426,380,431095 REGIONAL REPRESENTATIVES’ COUNCIL 135,656,860 300,049,074 33,853,528 - 469,559,462100 STATE JUDICIAL COMMISSION 6,283,934 50,939,638 1,250,000 - 58,473,572103 NATIONAL COORDINATION BOARD FOR DISASTER MANAGEMENT11,033,884 132,874,624 59,153,572 19,000,000 222,062,080240THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONSPERSONNEL EXPEN-DITURESGOODS EXPENDI-TURESCAPITAL EXPENDI-TURESSOCIAL ASSIS-TANCESTOTAL104 NATIONAL BOARD FOR PLACING AND PROTECTINGTHE INDONESIAN WORKERS105 SIDOARJO MUD DISASTER MANAGEMENT BOARD(BPLS)106 AGENCY FOR GOVERNMENT GOODS/SERVICESPROCUREMENT POLICY27,840,994 205,814,649 14,963,497 4,900,000 253,519,14012,444,755 150,342,555 1,045,487,977 7,815,353 1,216,090,64014,230,300 87,328,296 8,190,374 466,320 110,215,290107 NATIONAL SAR AGENCY 90,719,000 133,385,996 341,606,104 - 565,711,100108 COMMISSION FOR THE SUPERVISION OF BUSINESS 32,812,018 45,565,890 3,935,992 - 82,313,900COMPETITIONT O T A L 90,029,992,741 106,652,384,891 82,175,538,394 61,291,246,363 340,149,162,389THE INDONESIANBUDGET OVERVIEW 2010241

DETAILS OF THE LINE MINISTRIES/ AGENCIES OF 2010BY BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-in thousands of rupiahBUDGET SECTIONS AND PROGRAMSGOODS EX-CAPITAL EX-SOCIAL AS-PENDITURES PENDITURES SISTANCESTURESTOTAL001 PEOPLE’S CONSULTATIVE COUNCIL 18,826,187 148,273,743 3,252,960 - 170,352,890- 109,155,400 100,000 - 109,255,40001.01.01 DEMOCRACY INSTITUTIONAL ENFORCEMENT ANDIMPROVEMENT PROGRAM01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 18,826,187 36,241,003 - - 55,067,19001.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 2,728,000 - - 2,728,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 149,340 3,152,960 - 3,302,300PROGRAM002 HOUSE OF REPRESENTATIVES 479,109,800 1,138,410,468 332,103,986 - 1,949,624,25401.01.01 DEMOCRACY INSTITUTIONAL ENFORCEMENT AND - 688,105,900 - - 688,105,900IMPROVEMENT PROGRAM01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 479,109,800 346,434,465 9,450,289 - 834,994,55401.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 7,184,400 564,000 - 7,748,400INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 6,650,400 - - 6,650,40001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 90,035,303 322,089,697 - 412,125,000PROGRAM004 SUPREME AUDIT AGENCY 674,261,438 797,581,948 556,130,128 - 2,027,973,51401.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 674,261,438 267,310,476 - - 941,571,91401.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 375,901,900 4,000,000 - 379,901,900INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGEMENT - 51,662,000 1,858,000 - 53,520,000PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 50,586,630 2,338,770 - 52,925,40001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM- 46,205,842 547,933,358 - 594,139,200242THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.20 STATE FINANCIAL SECURITY AND REVENUE INCRASEPROGRAM01.01.22 STATE FINANCIAL ACCOUNTANCY FOUNDING PRO-GRAM- 1,950,000 - - 1,950,000- 3,965,100 - - 3,965,100005 SUPREME COURT 3,755,265,246 732,802,984 731,880,000 - 5,219,948,23001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 3,755,265,246 512,591,284 - - 4,267,856,53001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 15,011,700 - - 15,011,700INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 7,200,000 - - 7,200,00003.03.01 LAW PLANNING PROGRAM - 5,000,000 - - 5,000,00003.03.02 LAW ESTABLISHMENT PROGRAM - 2,000,000 - - 2,000,00003.03.03 HUMAN RIGHTS AND LAW AWARENESS INCREASE - 1,000,000 - - 1,000,000PROGRAM03.03.04 LAW ASSISTANCE AND SERVICE INCREASE PROGRAM - 42,681,000 - - 42,681,00003.03.05 PERFORMANCE INCREASE PROGRAM OF COURT INSTI- - - 731,880,000 - 731,880,000TUTIONS AND OTHER LAW ENFORCMENT INSTITUTIONS03.03.06 HUMAN RIGHTS AND LAW ENFORCEMENT PROGRAM - 115,819,000 - - 115,819,00003.03.07 QUALITY INCREASE PROGRAM FOR LAW PROFESSION - 31,000,000 - - 31,000,00011.05.01 CHILDREN AND GENDER MAINSTREAMING INSTITU- - 500,000 - - 500,000TIONAL REINFORCEMENT PROGRAM006 ATTORNEY GENERAL’S OFFICE 1,000,756,300 1,077,802,873 455,987,077 - 2,534,546,25001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 1,000,756,300 421,862,746 978,904 - 1,423,597,95003.03.01 LAW PLANNING PROGRAM - 2,000,000 - - 2,000,00003.03.03 HUMAN RIGHTS AND LAW AWARENESS INCREASE - 11,000,000 - - 11,000,000PROGRAM03.03.04 LAW ASSISTANCE AND SERVICE INCREASE PROGRAM - 4,000,000 - - 4,000,00003.03.05 PERFORMANCE INCREASE PROGRAM OF COURT IN- - 24,407,727 455,008,173 - 479,415,900STITUTIONS AND OTHER LAW ENFORCEMENT INSTITU-TIONS03.03.06 HUMAN RIGHTS AND LAW ENFORCEMENT PROGRAM - 544,425,100 - - 544,425,10003.03.07 QUALITY INCREASE PROGRAM OF LAW PROFESSION - 69,107,300 - - 69,107,300THE INDONESIANBUDGET OVERVIEW 2010243

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL11.05.01 CHILDREN AND GENDER MAINSTREAMING INSTITU-TIONAL REINFORCEMENT PROGRAM- 1,000,000 - - 1,000,000007 STATE SECRETARY 362,162,283 1,196,311,050 241,270,206 1,462,475 1,801,206,01401.01.05 INTERNATIONAL COOPERATION INCREASE PROGRAM - 2,100,000 - - 2,100,00001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 1,466,400 - - 1,466,400INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGEMENT - 7,798,188 9,982,512 - 17,780,700PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 15,199,300 - - 15,199,30001.01.15 PUBLIC SERVICE QUALITY INCREASE PROGRAM - 179,951,570 55,726,124 - 235,677,69401.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 7,531,759 159,248,841 - 166,780,600PROGRAM01.01.19 GOVERNANCE AND STATE LEADERSHIP IMPLEMENTA- 362,162,283 979,827,611 9,248,951 1,462,475 1,352,701,320TION PROGRAM08.01.02 CULTURE PROPERTY MANAGEMENT PROGRAM - 1,780,542 3,119,458 - 4,900,00008.03.01 COMMUNICATION, INFORMATION, AND MASS MEDIA - 655,680 3,944,320 - 4,600,000DEVELOPMENT PROGRAM010 MINISTRY OF HOME AFFAIRS 274,885,000 2,387,257,215 1,254,274,807 8,608,382,672 12,524,799,69401.01.01 DEMOCRACY INSTITUTIONAL ENFORCEMENT AND - 43,500,000 - - 43,500,000IMPROVEMENT PROGRAM01.01.03 POLITICAL PROCESS IMPROVEMENT PROGRAM - 20,000,000 - - 20,000,00001.01.06 NATIONAL UNITY AND ENTITY COMMITMENT IN- - 11,500,000 - - 11,500,000CREASE PROGRAM01.01.07 PEOPLE AND STATE RELATIONSHIP MANAGEMENT - 1,258,100 - - 1,258,100PROGRAM01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 274,885,000 220,200,443 7,013,801 - 502,099,24401.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 24,819,900 - - 24,819,900INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGEMENT - 22,071,700 530,800 - 22,602,500PROGRAM01.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM- - 225,807,700 - 225,807,700244THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.03.01 POPULATION POLICY CONFORMITY PROGRAM - 6,707,400 45,000 - 6,752,40001.03.02 POPULATION ADMINISTRATION MANAGEMENT PR- - 48,474,211 445,659,389 - 494,133,600GRAM01.06.01 NEW AUTONOMOUS REGION MANAGEMENT PRO- - 5,989,000 11,000 - 6,000,000GRAM01.06.02 LAW AND REGULATION MANAGEMENT PROGRAM ON - 11,980,000 20,000 - 12,000,000DECENTRALIZATION AND REGIONAL AUTONOMY01.06.04 PROGRAM OF INCREASING COOPERATIONS BETWEEN - 9,160,000 40,000 - 9,200,000REGIONAL GOVERNMENTS01.06.05 PROGRAM OF REGIONAL GOVERNMENT INSTITUTION- - 202,294,896 271,406,904 - 473,701,800AL CAPACITY INCREASE01.06.06 PROGRAM OF REGIONAL GOVERNMENT FINANCIAL - 39,129,000 4,575,000 - 43,704,000CAPACITY INCREASE01.06.07 LOCAL ECONOMIC DEVELOPMENT PROGRAM - 22,228,000 73,000 - 22,301,00001.06.08 PROGRAM OF INCREASING THE PROFESSIONALISM OF - 64,619,350 160,000 - 64,779,350REGIONAL GOVERNMENT APPARATUS01.06.10 POST-CONFLICT TERRITORY REHABILITATION PROGRAM - 12,000,000 - - 12,000,00003.01.05 PUBLIC ORDERLINESS AND SECURITY MAINTENANCE - 6,919,155 287,945 - 7,207,100PROGRAM03.03.02 LAW ESTABLISHMENT PROGRAM - 2,803,900 45,000 - 2,848,90005.05.01 TERRITORIAL MANAGEMENT PROGRAM - 7,230,000 400,000 - 7,630,00006.90.01 BORDERLAND DEVELOPMENT PROGRAM - 44,632,289 145,890,911 - 190,523,20006.90.02 DEVELOPMENT PROGRAM FOR FAST GROWING AND - 9,970,000 30,000 - 10,000,000STRATEGIC TERRITORIES06.90.03 DEVELOPMENT PROGRAM FOR BACKWARD AREAS - 40,941,983 90,157,250 96,983,767 228,083,00006.90.08 DEVELOPMENT PROGRAM OF CONSTRUCTION INTER- - 11,814,000 186,000 - 12,000,000CONNECTION BETWEEN CITIES06.90.09 RURAL EMPOWERMENT INCREASE PROGRAM - 1,446,292,018 60,468,077 8,511,398,905 10,018,159,00008.03.01 COMMUNICATION, INFORMATION, AND MASS MEDIA - 16,633,170 1,422,030 - 18,055,200DEVELOPMENT PROGRAM10.05.01 OFFICIAL DUTY TRAINING PROGRAM - 34,088,700 45,000 - 34,133,700THE INDONESIANBUDGET OVERVIEW 2010245

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL011 MINISTRY OF FOREIGN AFFAIRS 2,615,235,000 2,633,463,004 312,976,700 - 5,561,674,70401.01.02 INDONESIAN DIPLOMACY OPTIMALIZATION AND FOR- 2,579,628,268 2,402,750,536 - - 4,982,378,804EIGN POLITICAL FIRMNESS PROGRAM01.01.04 COMMITMENT FIRMNESS PROGRAM FOR WORLD - 11,380,000 - - 11,380,000PEACE01.01.05 INTERNATIONAL COOPERATION INCREASE PROGRAM 5,753,524 145,035,076 - - 150,788,60001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION 4,927,634 16,498,166 - - 21,425,800INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGEMENT - 5,200,000 - - 5,200,000PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM 24,925,574 49,498,226 - - 74,423,80001.01.15 QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES - 3,101,000 - - 3,101,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 312,976,700 - 312,976,700PROGRAM012 MINISTRY OF DEFENCE 20,829,542,483 9,594,235,774 11,886,362,004 - 42,310,140,26101.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 20,809,272,488 620,953,937 - - 21,430,226,42502.01.01 INTEGRATIVE DEFENCE DEVELOPMENT PROGRAM - 2,184,628,868 297,934,332 - 2,482,563,20002.01.02 LAND DEFENCE DEVELOPMENT PROGRAM 12,984,054 2,512,321,299 1,118,636,347 - 3,643,941,70002.01.03 MARITIME DEFENCE DEVELOPMENT PROGRAM - 1,429,677,079 1,624,717,621 - 3,054,394,70002.01.04 AIR DEFENCE DEVELOPMENT PROGRAM - 1,290,476,530 1,669,891,370 - 2,960,367,90002.01.05 INDONESIAN TERRITORIAL UNITY MAINTENANCE AND - 1,275,278,600 45,146,400 - 1,320,425,000SOVEREIGNTY ENFORCEMENT PROGRAM02.01.06 STATE SACRIFICE DEVELOPMENT PROGRAM - 24,239,824 22,123,934 - 46,363,75802.02.01 DEFENCE STRATEGY AND SYSTEM DEVELOPMENT - 40,828,142 386,374,352 - 427,202,494PROGRAM02.02.02 DEFENCE INDUSTRY DEVELOPMENT PROGRAM - 109,111,600 6,705,500,248 - 6,814,611,84802.03.01 INTERNATIONAL MILITARY COOPERATION PROGRAM 3,825,649 37,896,411 - - 41,722,06002.04.01 DEFENCE DEVELOPMENT AND RESEARCH PROGRAM 731,492 13,211,284 10,406,800 - 24,349,57602.90.01 INDONESIAN MILITARY DEVOTION PROGRAM 2,728,800 19,812,200 5,630,600 - 28,171,60010.06.01 HIGHER EDUCATION PROGRAM - 35,800,000 - - 35,800,000246THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL013 MINISTRY OF LAW AND HUMAN RIGHTS 1,752,032,230 2,225,224,088 632,448,173 - 4,609,704,49101.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 1,610,687,718 686,014,891 28,511,570 - 2,325,214,17901.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 15,623,300 8,100 - 15,631,400INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 19,896,000 326,000 - 20,222,00003.03.01 LAW PLANNING PROGRAM - 6,121,000 - - 6,121,00003.03.02 LAW ESTABLISHMENT PROGRAM - 54,178,512 169,388 - 54,347,90003.03.03 HUMAN RIGHTS AND LAW AWARENESS INCREASE - 30,432,800 - - 30,432,800PROGRAM03.03.04 LAW ASSISTANCE AND SERVICE INCREASE PROGRAM - 432,923,572 142,233,028 - 575,156,60003.03.05 PERFORMANCE INCREASE PROGRAM OF COURT IN- - 174,058,022 442,407,278 - 616,465,300STITUTIONS AND OTHER LAW ENFORCEMENT INSTITU-TIONS03.03.06 HUMAN RIGHTS AND LAW ENFORCEMENT PROGRAM - 760,627,491 18,545,809 - 779,173,30003.03.07 LAW PROFESSION QUALITY INCREASE PROGRAM - 36,025,200 - - 36,025,20010.05.01 OFFICIAL DUTY TRAINING PROGRAM - 8,823,300 247,000 - 9,070,30011.05.01 CHILDREN AND GENDER MAINSTREAMING INSTITU- - 500,000 - - 500,000TIONAL REINFORCEMENT PROGRAM015 MINISTRY OF FINANCE 7,771,967,742 5,113,157,798 2,397,323,834 - 15,282,449,37401.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 7,763,714,678 3,704,338,528 77,729,680 - 11,545,782,88601.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 42,201,000 - - 42,201,000INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 219,428,541 602,500 - 220,031,04101.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 69,852,994 870,671,450 - 940,524,444PROGRAM01.01.20 STATE FINANCIAL SECURITY AND REVENUE INCREASE - 420,122,924 1,117,898,775 - 1,538,021,699PROGRAM01.01.21 STATE EXPENDITURE EFFECTIVENESS INCREASE PRO- GRAM1,797,228 271,836,852 240,177,384 - 513,811,464THE INDONESIANBUDGET OVERVIEW 2010247

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.22 STATE FINANCIAL ACCOUNTANCY FOUNDING PRO-GRAM- 25,408,446 400,000 - 25,808,44601.01.23 FINANCIAL INSTITUTIONAL DEVELOPMENT PROGRAM - 30,103,165 31,304,220 - 61,407,38501.01.24 FINANCIAL SECTOR AND ECONOMIC STABILITY PRO- - 90,260,866 8,394,922 - 98,655,788GRAM01.01.25 DEBT FINANCING AND MANAGEMENT PROGRAM - 36,112,723 423,665 - 36,536,38801.01.26 BUDGET SYSTEM IMPLEMENTATION ENFORCEMENT - 9,426,433 - - 9,426,433PROGRAM01.01.28 EFFECTIVENESS INCREASE PROGRAM ON STATE PROP- - 155,459,870 10,960,630 - 166,420,500ERTY MANAGEMENT10.06.01 HIGHER EDUCATION PROGRAM 6,455,836 38,605,456 38,760,608 - 83,821,900018 MINISTRY OF AGRICULTURE 935,510,929 3,395,702,349 509,672,567 3,197,163,263 8,038,049,10801.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 889,642,934 359,063,743 1,223,733 - 1,249,930,41001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 31,610,025 1,486,975 - 33,097,000INCREASE PROGRAM04.03.03 AGRIBUSINESS DEVELOPMENT PROGRAM - 291,125,462 36,164,141 177,189,022 504,478,62504.03.04 FOOD DEFENCE INCREASE PROGRAM 13,200 1,433,456,206 324,926,714 1,242,860,909 3,001,257,02904.03.08 FARMER PROSPERITY INCREASE PROGRAM - 1,255,743,885 145,771,179 1,772,813,380 3,174,328,44410.03.01 POST-ELEMENTARY EDUCATION PROGRAM 8,726,164 6,818,484 - 4,299,952 19,844,60010.06.01 HIGHER EDUCATION PROGRAM 37,128,631 17,884,544 99,825 - 55,113,000019 MINISTRY OF INDUSTRY 273,233,186 1,272,788,229 119,095,306 - 1,665,116,72101.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION 4,803,163 15,091,337 13,500 - 19,908,000INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM 14,348,632 84,256,948 6,704,515 - 105,310,09501.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 434,871 7,727,729 - 8,162,600PROGRAM03.03.02 LAW ESTABLISHMENT PROGRAM - 7,914,000 86,000 - 8,000,00004.07.02 SMALL AND MEDIUM INDUSTRIES DEVELOPMENT 15,730,794 264,651,621 32,110,634 - 312,493,049PROGRAM04.07.03 INDUSTRIAL TECHNOLOGY CAPABILITY INCREASE PROGRAM122,322,648 268,942,566 41,877,441 - 433,142,655248THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL04.07.04 INDUSTRIAL STRUCTURE MANAGEMENT PROGRAM 59,687,717 594,901,294 20,011,339 - 674,600,35010.03.01 POST-ELEMENTARY EDUCATION PROGRAM 23,410,634 11,126,847 2,667,625 - 37,205,10610.06.01 HIGHER EDUCATION PROGRAM 32,929,598 25,468,745 7,896,523 - 66,294,866020 MINISTRY OF ENERGY AND NATURAL RESOURCES 347,904,221 2,976,137,815 4,473,412,015 - 7,797,454,05101.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION 8,754,000 94,691,900 6,225,500 - 109,671,400INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM 52,195,000 108,584,643 16,024,000 - 176,803,64301.01.15 PUBLIC SERVICE QUALITY INCREASE PROGRAM 43,303,201 420,663,431 79,231,492 - 543,198,12401.04.01 TECHNOLOGY AND SCIENCE DEVELOPMENT AND 5,900,520 28,151,527 8,862,536 - 42,914,583RESEARCH PROGRAM03.03.02 LAW ESTABLISHMENT PROGRAM - 21,241,847 - - 21,241,84704.05.01 QUALITY INCREASE PROGRAM FOR ELECTRICITY 15,000,000 53,740,132 3,214,033,168 - 3,282,773,300MEANS AND FACILITIES04.05.02 QUALITY INCREASE PROGRAM FOR ENERGY MEANS - 65,417,050 173,960,950 - 239,378,000AND FACILITY SERVICES04.05.03 DEVELOPMENT AND CONTROL PROGRAM OF ENERGY 4,478,500 28,022,320 14,539,880 - 47,040,700TECHNOLOGY AND APPLICATION04.05.04 COMPLIANCE PROGRAM FOR THE RESTRUCTURIZATION - 46,297,800 - - 46,297,800AND REFORM OF ENERGY MEANS AND FACILITIES04.05.05 ACCESSIBILITY INCREASE PROGRAM OF REGIONAL - 28,265,184 61,750,816 - 90,016,000GOVERNMENTS, COOPERATIVES, AND THE PUBLIC TOTHE ENERGY MEANS AND FACILITY SERVICES04.05.06 COMPLIANCE PROGRAM FOR THE RESTRUCTURIZATION - 17,590,000 - - 17,590,000AND REFORM OF ELECTRICITY MEANS AND FACILITIES04.05.08 DEVELOPMENT AND CONTROL PROGRAM OF ELEC- - 51,535,136 6,200,000 - 57,735,136TRICITY TECHNOLOGY AND APPLICATION04.06.01 FOUNDING PROGRAM FOR COAL AND MINERAL MIN- 85,054,900 924,298,095 625,262,268 - 1,634,615,263ING BUSINESSES04.06.02 FOUNDING PROGRAM FOR OIL AND GAS MINING BUSI- 80,145,100 769,470,946 73,673,987 - 923,290,033NESS05.03.01 ENVIRONMENT POLLUTION CONTROL PROGRAM - 910,558 - - 910,558THE INDONESIANBUDGET OVERVIEW 2010249

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL05.04.01 NATURAL RESOURCE CONSERVATION AND PROTEC-TION PROGRAM05.04.03 CAPACITY DEVELOPMENT PROGRAM FOR ENVIRON-MENT AND NATURAL RESOURCE MANAGEMENT05.90.01 INFORMATION ACCESS AND QUALITY INCREASE PRO-GRAM FOR NATURAL RESOURCES AND ENVIRONMENT- 17,131,005 11,500,000 - 28,631,00545,991,000 167,777,205 7,707,722 - 221,475,927- 27,848,372 10,715,360 - 38,563,73210.06.01 HIGHER EDUCATION PROGRAM 7,082,000 104,500,664 163,724,336 - 275,307,000022 MINISTRY OF TRANSPORTATION 1,280,175,850 3,125,454,481 11,428,205,558 - 15,833,835,88901.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 1,165,967,106 812,642,189 20,730,289 - 1,999,339,58401.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 36,384,005 2,643,495 - 39,027,500INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 52,992,230 146,318,770 - 199,311,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 41,215,657 37,235,143 - 78,450,800PROGRAM01.90.03 NAD AND NIAS RECONSTRUCTION AND REHABILITA- - 12,379,102 170,927,998 - 183,307,100TION PROGRAM04.08.03 TRAFFIC MANS AND FACILITY DEVELOPMENT PRO- - 16,701,457 375,001,843 - 391,703,300GRAM04.08.04 TRANSPORTATION SERVICE ACCESSIBILITY INCREASE - 52,989,000 68,450,000 - 121,439,000PROGRAM04.08.05 MAINTENANCE AND REHABILITATION PROGRAM FOR - 750,000 31,645,000 - 32,395,000TRAFFIC MEANS AND FACILITIES04.08.06 TRAIN SERVICE ACCESSILIBILITY INCREASE PROGRAM - 799,075 135,058,825 - 135,857,90004.08.07 TRAIN MEANS AND FACILITY DEVELOPMENT AND - 10,755,080 3,452,593,660 - 3,463,348,740INCREASE PROGRAM04.08.08 TRAIN MEANS AND FACILITY REHABILITATION PRO- - - 40,718,900 - 40,718,900GRAM04.08.09 REFORM AND RESTRUCTURIZATION PROGRAM OF - 6,233,100 37,647,500 - 43,880,600TRAIN INSTITUTION04.08.10 RESTRUCTURIZATION PROGRAM OF TRAFFIC MEANS - 29,369,620 37,105,080 - 66,474,700AND INSTITUTION04.08.11 MARITIME TRANSPORTATION DEVELOPMENT PRO- GRAM- 312,752,645 2,377,791,855 - 2,690,544,500250THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL04.08.12 MAINTENANCE AND REHABILITATION PROGRAM OFMARITIME TRANSPORTATION MEANS04.08.13 RESTRUCTURIZATION PROGRAM OF MARITIME TRANS-PORTATION REGULATIONS AND INSTITUTION- 90,000,000 68,615,000 - 158,615,000- 569,285,722 11,170,378 - 580,456,10004.08.14 ASDP MEANS AND FACILITY DEVELOPMENT PROGRAM - 145,218,823 851,761,577 - 996,980,40004.08.15 REHABILITATION PROGRAM FOR RIVER, LAKE, AND - - 43,455,200 - 43,455,200CROSSOVER PORT FACILITIES04.08.16 RESTRUCTURIZATION AND REFORM PROGRAM OF - 4,825,600 19,930,000 - 24,755,600ASDP INSTITUTION04.08.17 AIR TRANSPORTATION DEVELOPMENT PROGRAM - 295,169,274 2,370,099,026 - 2,665,268,30004.08.18 REHABILITATION AND MAINTENAANCE PROGRAM OF - - 241,078,200 - 241,078,200AIR TRANSPORTATION04.08.19 RESTRCUTURIZATION PROGRAM OF AIR TRANSPORTA- - 248,590,400 139,383,465 - 387,973,865TION REGULATIONS AND INSTITUTION04.08.20 INTER-CITIES TRANSPORTATION DEVELOPMENT PRO- - 57,357,800 12,543,000 - 69,900,800GRAM04.08.21 TRANSPORTATION DEVELOPMENT AND RESEARCH - 14,236,328 42,340,872 - 56,577,200PROGRAM10.06.01 HIGHER EDUCATION PROGRAM 114,208,744 314,807,374 693,960,482 - 1,122,976,600023 MINISTRY OF NATIONAL EDUCATION 6,708,423,802 13,246,619,699 3,973,621,476 31,258,514,358 55,187,179,33501.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION 22,394,568 82,326,579 6,912,850 189,250 111,823,247INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 15,000,000 - - 15,000,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 10,000,000 - 10,000,000PROGRAM01.04.01 TECHNOLOGY AND SCIENCE DEVELOPMENT AND - 105,000,000 - - 105,000,000RESEARCH PROGRAM10.01.01 EARLY AGE CHILDREN EDUCATION PROGRAM - 308,301,117 618,500 776,012,183 1,084,931,80010.02.01 NINE-YEAR BASIC LEARNING OBLIGATION PROGRAM 25,523,326 1,348,020,727 44,969,833 24,402,963,094 25,821,476,98010.03.01 POST-ELEMENTARY EDUCATION PROGRAM 17,642,726 752,163,745 18,340,368 3,542,315,019 4,330,461,85810.04.01 NON-FORMAL EDUCATION PROGRAM 37,787,621 357,239,521 40,248,386 572,328,798 1,007,604,326THE INDONESIANBUDGET OVERVIEW 2010251

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL11.05.01 CHILDREN AND GENDER MAINSTREAMING INSTITU-TIONAL REINFORCEMENT PROGRAM- 2,279,250 - 40,750 2,320,000026 MINISTRY OF LABOR AND TRANSMIGRATION 253,692,413 2,006,577,280 589,360,139 10,668,975 2,860,298,80701.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 253,692,413 178,947,180 238,067 45,000 432,922,66001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 24,630,900 - - 24,630,900INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 22,401,200 20,000 - 22,421,20001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 4,523,800 19,986,700 - 24,510,500PROGRAM01.04.03 TECHNOLOGY AND SCIENCE DEVELOPMENT AND - 17,501,473 1,510,127 47,000 19,058,600RESEARCH PROGRAM04.02.01 LABOR PRODUCTIVITY AND QUALITY INCREASE PRO- - 377,063,002 182,184,645 - 559,247,647GRAM04.02.03 LABOR INSTITUTIONAL DEVELOPMENT AND PROTEC- - 226,205,196 4,341,279 1,569,925 232,116,400TION PROGRAM04.02.04 JOB OPPORTUNITY DEVELOPMENT AND EXTENSION - 344,665,488 26,436,812 918,000 372,020,300PROGRAM06.90.01 BORDERLAND DEVELOPMENT PROGRAM - 71,559,238 33,846,762 50,000 105,456,00006.90.02 FAST GROWING AND STRATEGIC AREAS DEVELOP- - 292,810,377 90,453,523 2,133,800 385,397,700MENT PROGRAM06.90.03 BACKWARDS REGIONS DEVELOPMENT PROGRAM - 446,269,426 230,342,224 5,905,250 682,516,900027 MINISTRY OF SOCIAL AFFAIRS 191,450,000 1,189,876,491 127,262,721 2,119,117,107 3,627,706,31901.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 191,450,000 207,506,236 2,704,270 558,000 402,218,50601.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 14,399,900 881,900 - 15,281,800INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 28,954,400 - - 28,954,40001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 298,231 36,525,769 - 36,824,000PROGRAM10.05.01 OFFICIAL DUTY TRAINING PROGRAM - 17,309,500 200,000 1,068,500 18,578,00011.04.01 EMPOWERMENT PROGRAM FOR THE POOR, ISOLATED TRADITIONAL COMMUNITY (KAT), AND PEOPLE WITHWELFARE PROBLEMS- 120,148,628 380,500 475,399,872 595,929,000254THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL11.05.01 CHILDREN AND GENDER MAINSTREAMING INSTITU-TIONAL REINFORCEMENT PROGRAM11.06.01 SOCIAL WELFARE REHABILITATION AND SERVICE PRO-GRAM11.06.02 QUALITY INCREASE PROGRAM FOR SOCIAL WELFARECOUNSELING11.08.01 SOCIAL WELFARE GUARANTEE AND ASSISTANCEPROGRAM11.09.01 SOCIAL WELFARE DEVELOPMENT AND RESEARCHPROGRAM11.90.01 DEVELOPMENT PROGRAM OF SOCIAL PROTECTIONSYSTEM11.90.02 EMPOWERMENT PROGRAM FOR SOCIAL WELFAREINSTITUTIONS- 2,120,600 - - 2,120,600- 193,606,849 26,755,362 307,178,189 527,540,400- 25,209,350 - 634,750 25,844,100- 455,429,054 47,747,050 1,312,472,796 1,815,648,900- 21,234,900 - 504,000 21,738,900- 5,977,700 - - 5,977,700- 97,681,143 12,067,870 21,301,000 131,050,013029 MINISTRY OF FORESTRY 721,639,155 2,300,470,511 323,164,434 3,170,000 3,348,444,10001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 721,639,155 492,115,401 7,488,194 - 1,221,242,75001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVISION - 21,046,350 2,315,750 - 23,362,100INCREASE PROGRAM01.04.01 TECHNOLOGY AND SCIENCE DEVELOPMENT AND - 96,733,499 26,093,101 - 122,826,600RESEARCH PROGRAM03.01.09 DOMESTIC SECURITY ENFORCEMENT PROGRAM - 96,394,732 15,633,968 - 112,028,70004.03.02 ENFORCEMNET PROGRAM FOR FORESTRY RESOURCE - 303,179,329 26,218,771 - 329,398,100POTENTIAL USE05.04.01 NATURAL RESOURCE CONSERVATION AND PROTEC- - 330,633,513 156,891,887 - 487,525,400TION PROGRAM05.04.02 REHABILITATION AND RECOVERY PROGRAM FOR - 728,271,707 36,520,893 - 764,792,600NATURAL RESOURCE RESERVES05.04.03 DEVELOPMENT PROGRAM FOR THE CAPACITY OF - 54,892,182 16,124,468 3,170,000 74,186,650ENVIRONMENT AND NATURAL RESOURCE MANAGE-MENT05.90.01 INFORMATION ACCESS AND QUALITY INCREASE PRO- GRAM OF NATURAL RESOURCE AND ENVIRONMENT- 120,837,519 13,290,081 - 134,127,600THE INDONESIANBUDGET OVERVIEW 2010255

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL10.03.01 POST-ELEMENTARY EDUCATIONAL PROGRAM - 12,481,705 12,518,295 - 25,000,00010.05.01 OFFICIAL DUTY TRAINING PROGRAM - 43,884,574 10,069,026 - 53,953,600032 MINISTRY OF MARITIME AFFAIRS AND FISHERIES 370,749,400 1,949,663,297 811,948,251 58,479,250 3,190,840,19801.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 328,206,176 240,134,130 1,458,694 - 569,799,00001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 30,577,148 799,452 - 31,376,600SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 9,449,100 - - 9,449,10001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 4,040,070 54,250,095 - 58,290,165PROGRAM01.04.01 TECHNOLOGY AND SCIENCE DEVELOPMENT AND - 66,065,217 1,223,055 - 67,288,272RESEARCH PROGRAM04.03.05 MARITIME RESOURCE MANAGEMENT AND DEVELOP- - 348,331,037 130,828,963 - 479,160,000MENT PROGRAM04.03.06 FISHERY RESOURCE DEVELOPMENT PROGRAM 11,400 947,115,635 583,993,431 55,216,750 1,586,337,21604.09.03 MASTERY AND DEVELOPMENT PROGRAM ON THE - 37,148,215 970,750 - 38,118,965APPLICATION AND TECHNOLOGY OF INFORMATIONAND TECHNOLOGY05.04.01 NATURAL RESOURCE CONSERVATION AND PROTEC- - 20,269,000 531,000 - 20,800,000TION PROGRAM05.04.02 REHABILITATION AND RECOVERY PROGRAM FOR - 162,980,902 17,076,598 3,262,500 183,320,000NATURAL RESOURCE RESERVES05.05.01 TERRITORIAL MANAGEMENT PROGRAM - 4,910,000 90,000 - 5,000,00010.03.01 POST-ELEMENTARY EDUCATIONAL PROGRAM 19,298,757 34,938,300 10,075,942 - 64,312,99910.06.01 HIGHER EDUCATION PROGRAM 23,233,067 43,704,543 10,650,271 - 77,587,881033 MINISTRY OF PUBLIC WORKS 992,582,257 6,449,453,034 24,846,974,279 2,507,499,000 34,796,508,57001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 992,582,257 502,863,878 1,861,377 - 1,497,307,51201.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 23,050,000 3,150,000 - 26,200,000SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 81,806,604 1,493,895 - 83,300,499MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 89,658,945 5,041,684 - 94,700,629256THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.15 PUBLIC SERVICE QUALITY INCREASE PROGRAM - 68,005,267 19,453,513 - 87,458,78001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 17,322,533 680,000 - 18,002,533PROGRAM01.03.03 PEOPLE EMPOWERMENT PROGRAM - 15,450,000 - - 15,450,00001.04.01 TECHNOLOGY AND SCIENCE DEVELOPMENT AND - 74,539,234 13,097,066 - 87,636,300RESEARCH PROGRAM01.06.07 LOCAL ECONOMIC DEVELOPMENT PROGRAM - 13,227,942 85,272,058 - 98,500,00001.90.03 NAD AND NIAS CONTRUCTION AND REHABILITATION - 26,874,980 394,492,220 - 421,367,20004.04.01 DEVELOPMENT, MANAGEMENT, AND CONSERVATION - 436,890,583 1,793,072,639 - 2,229,963,222PROGRAM FOR RIVERS, LAKES, AND OTHER WATERRESOURCES04.04.03 DEVELOPMENT AND MANAGEMENT PROGRAM FOR - 750,328,784 2,536,015,816 - 3,286,344,600IRRIGATION NETWORKS, SWAMPS, AND OTHER WA-TERING NETWORKS04.08.01 ROAD AND BRIDGE MAINTENANCE/ REHABILITATION - 1,492,342,995 4,182,246,770 - 5,674,589,765PROGRAM04.08.02 ROAD AND BRIDGE DEVELOPMENT/ IMPROVEMENT - 690,267,166 9,881,769,058 - 10,572,036,224PROGRAM05.01.01 DEVELOPMENT PROGRAM FOR DRAINAGE AND - 35,782,040 459,587,960 - 495,370,000WASTE MANAGEMENT PERFORMANCE05.01.02 INSTITUTIONAL DEVELOPMENT PROGRAM - 7,500,000 500,000 - 8,000,00005.04.04 COASTAL SAFETY AND FLOOD CONTROL PROGRAM - 163,992,266 1,787,807,016 - 1,951,799,28205.05.01 TERRITORIAL MANAGEMENT PROGRAM - 283,250,100 17,038,600 - 300,288,70006.01.01 HOUSING DEVELOPMENT PROGRAM - 210,971,241 804,264,083 - 1,015,235,32406.02.02 EMPOWERMENT PROGRAM FOR HOUSING COM- - 614,507,316 331,749,584 1,496,091,000 2,442,347,900MUNITY06.03.01 MANAGEMENT AND PROVISION PROGRAM FOR - 35,642,525 1,060,993,875 - 1,096,636,400STANDARD WATER06.03.02 PERFORMANCE DEVELOPMENT PROGRAM FOR - 470,703,964 1,437,305,336 261,408,000 2,169,417,300DRINKING WATER AND WASTE WATER MANAGEMENT06.90.01 BORDERLAND DEVELOPMENT PROGRAM - 25,050,000 16,650,000 - 41,700,000THE INDONESIANBUDGET OVERVIEW 2010257

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL06.90.02 DEVELOPMENT PROGRAM FOR FAST GROWING ANDSTRATEGIC TERRITORIES- 1,691,000 - - 1,691,00006.90.03 BACKWARD REGIONS DEVELOPMENT PROGRAM - 11,701,665 148,335 - 11,850,00006.90.06 METROPOLITAN AND BIG CITIES DEVELOPMENT CON- - 7,000,000 8,000,000 - 15,000,000TROLLING PROGRAM06.90.07 RURAL MEANS AND FACILITIES INCREASE PROGRAM - 200,393,200 350,000 750,000,000 950,743,20006.90.08 DEVELOPMENT PROGRAM FOR THE DEVELOPMENT - 12,000,000 - - 12,000,000INTERCONNECTION BETWEEN CITIES06.90.10 MEDIUM AND SMALL CITIES DEVELOPMENT PRO- - 32,770,000 1,280,000 - 34,050,000GRAM08.03.01 COMMUNICATION, INFORMATION, AND MASS ME- - 10,280,350 679,550 - 10,959,900DIA DEVELOPMENT PROGRAM10.05.01 OFFICIAL DUTY TRAINING PROGRAM - 3,695,838 611,362 - 4,307,20010.06.01 HIGHER EDUCATION PROGRAM - 39,892,618 2,362,482 - 42,255,100034 COORDINATING MINISTRY FOR LEGAL, POLITICAL, AND SECURITY AF- 19,604,571 127,583,883 61,659,096 - 208,847,550FAIRS01.01.06 NATIONAL UNITY AND ENTITY COMMITMENT IN- - 53,000,000 - - 53,000,000CREASE PROGRAM01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 19,604,571 39,288,379 388,500 - 59,281,45001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 295,504 61,270,596 - 61,566,100PROGRAM03.01.09 DOMESTIC SECURITY ENFORCEMENT PROGRAM - 35,000,000 - - 35,000,000035 COORDINATING MINISTRY FOR THE ECONOMY 10,000,000 96,985,492 4,417,931 - 111,403,42301.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 10,000,000 22,177,662 4,219,761 - 36,397,42301.01.24 FINANCIAL SECTOR AND ECONOMIC STABILIZATION - 16,393,380 106,620 - 16,500,000PROGRAM04.01.05 MICRO, SMALL, AND MEDIUM ENTERPRISES CLIMATE - 9,200,000 - - 9,200,000ESTABLISHMENT PROGRAM04.01.06 EXPORT DEVELOPMENT AND INCREASE PROGRAM - 9,500,000 - - 9,500,00004.01.12 EFFICIENCY INCREASE PROGRAM ON DOMESTIC TRADING- 1,200,000 - - 1,200,000258THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL04.03.03 AGRIBUSINESS DEVELOPMENT PROGRAM - 7,800,000 - - 7,800,00004.03.04 FOOD DEFENCE INCREASE PROGRAM - 7,200,000 - - 7,200,00004.05.05 ACCESSIBILITY INCREASE PROGRAM OF REGIONAL - 8,150,000 50,000 - 8,200,000GOVERNMENTS, COOPERATIVES, AND THE PUBLIC ONENERGY MEANS AND FACILITY SERVICES04.06.02 FOUNDING PROGRAM FOR OIL AND GAS MINING - 3,190,000 - - 3,190,000ENTERPRISES05.04.02 REHABILITATION AND RECOVERY PROGRAM ON - 1,130,000 20,000 - 1,150,000NATURAL RESOURCE RESERVES06.90.02 DEVELOPMENT PROGRAM FOR STRATEGIC AND FAST - 11,044,450 21,550 - 11,066,000GROWING TERRITORIES036 COORDINATING MINISTRY OF PEOPLE’S WELFARE 14,511,895 78,754,441 7,901,980 - 101,168,31601.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 14,511,895 27,052,197 - - 41,564,09211.09.02 DEVELOPMENT AND HARMONIZATION PROGRAM ON - 51,702,244 7,901,980 - 59,604,224PEOPLE WELFARE POLICIES040 MINISTRY OF CULTURE AND TOURISM 240,714,084 1,055,948,400 305,742,095 14,160,000 1,616,564,57901.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 204,047,668 127,002,456 12,358,233 - 343,408,35701.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 17,270,000 750,000 - 18,020,000SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 77,393,439 3,835,864 - 81,229,303MENT PROGRAM08.01.01 CULTURE VALUES DEVELOPMENT PROGRAM - 50,446,366 3,553,634 - 54,000,00008.01.02 MANAGEMENT PROGRAM FOR CULTURE PROPERTIES - 106,402,391 40,300,309 - 146,702,70008.01.03 MANAGEMENT PROGRAM FOR CULTURE VARIETIES - 66,897,319 5,522,100 - 72,419,41908.01.04 DEVELOPMENT PROGRAM FOR TOURISM MARKETING - 423,750,081 2,589,419 - 426,339,50008.01.05 DEVELOPMENT PROGRAM FOR TOURISM DESTINA- - 95,071,500 21,268,500 14,160,000 130,500,000TION08.01.06 PARTNERSHIP DEVELOPMENT PROGRAM - 25,940,000 60,000 - 26,000,00010.06.01 HIGHER EDUCATION PROGRAM 36,666,416 65,774,848 215,504,036 - 317,945,300041 STATE MINISTRY FOR STATE OWNED ENTERPRISES 19,000,000 86,065,926 9,137,184 - 114,203,110THE INDONESIANBUDGET OVERVIEW 2010259

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 19,000,000 16,861,856 344,954 - 36,206,81001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 1,280,600 - - 1,280,600SION INCREASE PROGRAM01.01.15 INCREASE PROGRAM FOR PUBLIC SERVICE QUALITY - 12,461,370 4,792,230 - 17,253,60001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 4,000,000 - 4,000,000PROGRAM04.90.04 DEVELOPMENT AND FOUNDING PROGRAM FOR - 55,462,100 - - 55,462,100STATE-OWNED ENTERPRISES042 STATE MINISTRY FOR RESEARCH AND TECHNOLOGY 29,121,137 274,411,787 331,981,145 - 635,514,06901.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 29,121,137 48,444,980 1,840,652 - 79,406,76901.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 1,986,500 13,500 - 2,000,000SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 1,500,000 - - 1,500,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 7,271,046 9,836,254 - 17,107,300PROGRAM01.04.01 TECHNOLOGY AND SCIENCE RESEARCH AND DEVEL- - 39,512,128 242,087,872 - 281,600,000OPMENT PROGRAM01.04.02 TECHNOLOGY AND SCIENCE USE AND DIFUSSION - 57,021,666 26,978,334 - 84,000,000PROGRAM01.04.03 ENFORCEMENT PROGRAM FOR TECHNOLOGY AND - 94,754,467 9,645,533 - 104,400,000SCIENCE INSTITUTIONS04.07.01 CAPACITY INCREASE PROGRAM FOR THE TECHNOL- - 23,921,000 41,579,000 - 65,500,000OGY AND SCIENCE OF PRODUCTION SYSTEM043 STATE MINISTRY FOR ENVIRONMENTAL PROTECTION 42,208,871 348,725,903 13,441,144 - 404,375,91801.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 42,208,871 51,144,020 1,740,829 - 95,093,72001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 33,355 1,966,645 - 2,000,000PROGRAM05.03.02 ENVIRONMENT DAMAGE AND POLLUTION CONTROL - 145,636,978 5,997,320 - 151,634,298PROGRAM05.04.01 NATURAL RESOURCE CONSERVATION AND PROTEC- TION PROGRAM- 13,477,200 44,000 - 13,521,200260THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL05.04.03 CAPACITY DEVELOPMENT PROGRAM FOR THE MAN-AGEMENT OF NATURAL RESOURCES AND ENVIRON-MENT05.90.01 INFORMATION ACCESS AND QUALITY INCREASE PRO-GRAM ON NATURAL RESOURCES AND ENVIRONMENT- 122,247,400 2,955,300 - 125,202,700- 11,300,000 401,000 - 11,701,00010.05.01 OFFICIAL DUTY TRAINING PROGRAM - 4,886,950 336,050 - 5,223,000044 STATE MINISTRY FOR COOPERATIVES AND SMALL TO MEDIUM ENTER- 51,118,900 478,841,152 18,188,165 185,757,428 733,905,645PRISES01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 51,118,900 41,118,821 1,125,262 - 93,362,98301.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 2,000,000 - - 2,000,000SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 7,000,000 - - 7,000,000MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 2,500,000 - - 2,500,00001.01.15 QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES - 2,787,130 1,212,870 - 4,000,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 202,200 3,297,800 - 3,500,000PROGRAM04.01.05 CLIMATE ESTABLISHMENT PROGRAM FOR MICRO, - 39,103,821 596,141 300,000 39,999,962SMALL, AND MEDIUM ENTERPRISES04.01.08 ENTERPRENEURSHIP AND SMALL MEDIUM ENTER- - 32,437,572 355,000 47,357,428 80,150,000PRISE COMPETITIVE SUPERIORITIES DEVELOPMENTPROGRAM04.01.09 BUSINESS SUPPORTING SYSTEM DEVELOPMENT - 239,637,608 11,430,492 5,100,000 256,168,100PROGRAM FOR MICRO, SMALL, AND MEDIUM ENTER-PRISES04.01.10 QUALITY INCREASE PROGRAM OF COOPERATIVE - 17,880,000 120,000 - 18,000,000INSTITUTIONS04.01.11 EMPOWERMENT PROGRAM FOR MICRO-SCALE - 93,206,100 18,500 133,000,000 226,224,600ENTERPRISES11.05.01 CHILDREN AND GENDER MAINSTREAMING INSTITU- - 967,900 32,100 - 1,000,000TIONAL REINFORCEMENT PROGRAM047 STATE MINISTRY FOR WOMEN’S EMPOWERMENT 11,647,949 119,555,211 2,301,346 - 133,504,506THE INDONESIANBUDGET OVERVIEW 2010261

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 11,647,949 19,704,288 1,410,169 - 32,762,40611.04.02 CHILDREN PROTECTION AND WELFARE INCREASE - 16,216,930 242,070 - 16,459,000PROGRAM11.04.04 HARMONIZATION PROGRAM FOR CHILDREN AND - 16,779,400 341,600 - 17,121,000WOMEN QUALITY INCREASE POLICIES11.05.01 CHILDREN AND GENDER MAINSTREAMING INSTITU- - 45,215,100 199,000 - 45,414,100TIONAL REINFORCEMENT PROGRAM11.05.02 WOMEN PROTECTION AND LIFE QUALITY INCREASE - 21,639,493 108,507 - 21,748,000PROGRAM048 STATE MINISTRY FOR ADMINISTRATIVE REFORM 18,040,441 103,184,163 2,526,487 - 123,751,09101.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 18,040,441 46,349,263 331,787 - 64,721,49101.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 12,785,700 17,000 - 12,802,700SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 8,973,000 26,700 - 8,999,700MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 14,597,800 168,500 - 14,766,30001.01.15 QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES - 18,018,000 273,500 - 18,291,50001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 791,000 1,709,000 - 2,500,000PROGRAM01.06.13 REGIONAL FOUNDING PROGRAM - 1,669,400 - - 1,669,400050 STATE INTELLIGENCE AGENCY 65,252,520 729,520,125 191,093,375 - 985,866,02001.01.06 NATIONAL UNITY AND ENTITY COMMITMENT IN- - 70,193,400 - - 70,193,400CREASE PROGRAM01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 65,252,520 25,915,085 383,515 - 91,551,12003.01.04 SECURITY POTENTIAL EMPOWERMENT PROGRAM - 29,751,000 - - 29,751,00003.01.06 STATE SECURITY DEVELOPMENT, SAFETY, AND INVES- - 588,044,440 190,709,860 - 778,754,300TIGATION PROGRAM10.05.01 OFFICIAL DUTY TRAINING PROGRAM - 15,616,200 - - 15,616,200051 STATE CODES AGENCY 38,724,097 68,095,574 393,009,768 - 499,829,43901.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 38,724,097 28,583,712 8,804,977 - 76,112,786262THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL03.01.07 STATE SECRET SECURITY DEVELOPMENT PROGRAM - 26,283,480 380,802,073 - 407,085,55310.05.01 OFFICIAL DUTY TRAINING PROGRAM - 13,228,382 3,402,718 - 16,631,100052 NATIONAL DEFENCE BOARD 6,232,590 21,134,030 2,802,590 - 30,169,21001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 6,232,590 4,629,920 - - 10,862,51002.02.01 DEVELOPMENT PROGRAM FOR DEFENCE STRATEGY - 16,504,110 2,802,590 - 19,306,700AND SYSTEM054 CENTRAL BUREAU OF STATISTICS 611,376,800 4,090,307,926 347,363,494 - 5,049,048,22001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 611,376,800 192,495,920 - - 803,872,72001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 4,138,706 295,234,994 - 299,373,700PROGRAM01.01.27 STATISTICS DEVELOPMENT AND COMPLIANCE PRO- - 3,880,494,600 52,128,500 - 3,932,623,100GRAM10.05.01 OFFICIAL DUTY TRAINING PROGRAM - 13,178,700 - - 13,178,700055 MINISTRY OF NATIONAL DEVELOPMENT PLANNING/BAPPENAS 42,814,190 501,845,987 13,651,393 - 558,311,57001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 42,814,190 100,053,380 - - 142,867,57001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 3,500,000 - - 3,500,000SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 250,874,800 985,100 - 251,859,900MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 139,940,900 74,000 - 140,014,90001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 7,476,907 12,592,293 - 20,069,200PROGRAM056 NATIONAL LAND AFFAIRS AGENCY 986,411,106 1,520,455,245 437,751,695 - 2,944,618,04601.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 907,321,600 207,952,103 1,378,757 - 1,116,652,46001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 4,375,588 485,012 - 4,860,600SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 8,307,100 156,500 - 8,463,60001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 23,336,900 - 23,336,900PROGRAM05.05.03 LAND MANAGEMENT PROGRAM - 1,285,249,504 400,159,476 - 1,685,408,980THE INDONESIANBUDGET OVERVIEW 2010263

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL10.05.01 OFFICIAL DUTY TRAINING PROGRAM - 2,271,100 34,900 - 2,306,00010.06.01 HIGHER EDUCATION PROGRAM - 12,299,850 12,200,150 - 24,500,000057 NATIONAL LIBRARY 32,814,200 248,885,031 61,854,662 - 343,553,89301.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 32,814,200 31,763,771 1,135,722 - 65,713,69301.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 5,642,332 857,668 - 6,500,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 1,734,200 - 1,734,200PROGRAM08.01.01 CULTURE VALUES DEVELOPMENT PROGRAM - 2,634,070 2,365,930 - 5,000,00008.01.02 CULTURE PROPERTY MANAGEMENT PROGRAM - 6,804,125 695,875 - 7,500,00010.07.02 READING CULTURE AND LIBRARY FOUNDING DEVEL- - 202,040,733 55,065,267 - 257,106,000OPMENT PROGRAM059 MINISTRY OF COMMUNICATION AND INFORMATION 173,760,867 2,310,848,324 296,379,321 30,985,481 2,811,973,99301.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 168,564,026 105,365,910 6,904,484 - 280,834,42001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 9,743,500 - - 9,743,500SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 7,183,035 78,165 - 7,261,200MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 18,503,884 908,516 - 19,412,40001.01.16 QUALITY INCREASE PROGRAM FOR PUBLIC INFORMA- - 79,804,300 217,500 - 80,021,800TION SERVICES01.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 350,000 10,179,700 - 10,529,700PROGRAM04.09.01 COMPLIANCE PROGRAM ON POST AND TELEMATICS - 354,482,666 10,156,311 2,591,560 367,230,537RESTRUCTURIZATION04.09.02 QUALITY INCREASE, EQUAL DISTRIBUTION, AND DE- 4,980,041 1,559,198,581 158,765,114 60,000 1,723,003,736VELOPMENT PROGRAM ON THE MEANS AND FACILI-TIES OF POST AND TELEMATICS04.09.03 DEVELOPMENT AND MASTERY PROGRAM FOR THE APPLICATION AND TECHNOLOGY OF INFORMATIONAND COMMUNICATION- 90,095,361 107,043,339 - 197,138,700264THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL08.03.01 COMMUNICATION, INFORMATION, AND MASS ME-DIA DEVELOPMENT PROGRAM- 81,756,547 1,637,532 28,333,921 111,728,00010.05.01 OFFICIAL DUTY TRAINING PROGRAM 216,800 4,364,540 488,660 - 5,070,000060 INDONESIAN NATIONAL POLICE 17,690,961,564 5,817,047,933 3,686,943,614 - 27,194,953,11101.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 17,690,961,564 1,006,316,039 - - 18,697,277,60303.01.01 POLICE HUMAN RESOURCE DEVELOPMENT PRO- - 278,794,900 - - 278,794,900GRAM03.01.02 POLICE MEANS AND FACILITY DEVELOPMENT PRO- - 141,811,243 3,686,943,614 - 3,828,754,857GRAM03.01.03 ORDERLINESS AND SECURITY STRATEGY DEVELOP- - 71,305,300 - - 71,305,300MENT PROGRAM03.01.04 SECURITY POTENTIAL EMPOWERMENT PROGRAM - 169,103,200 - - 169,103,20003.01.05 PUBLIC ORDERLINESS AND SECURITY MAINTENANCE - 3,540,987,151 - - 3,540,987,151PROGRAM03.01.10 CRIMINAL STUDY AND INVESTIGATION PROGRAM - 578,296,900 - - 578,296,90003.01.12 ORDERLINESS AND SECURITY COOPERATION PRO- - 30,433,200 - - 30,433,200GRAM063 NATIONAL AGENCY FOR FOOD AND DRUG CONTROL 156,502,626 316,333,887 154,892,917 - 627,729,43001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 156,502,626 50,066,629 438,775 - 207,008,03001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 1,778,700 - - 1,778,700SION INCREASE PROGRAM07.01.02 FOOD AND DRUG CONTROL PROGRAM - 258,587,177 154,165,623 - 412,752,80007.01.03 INDONESIAN ORIGINAL DRUG DEVELOPMENT PRO- - 5,901,381 288,519 - 6,189,900GRAM064 NATIONAL DEFENCE AGENCY 23,098,080 84,858,197 97,570,637 3,020,000 208,546,91401.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 23,098,080 32,849,882 78,952 3,020,000 59,046,91401.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 2,000,000 - - 2,000,000SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 34,350,000 - - 34,350,000THE INDONESIANBUDGET OVERVIEW 2010265

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.04.01 SCIENCE AND TECHNOLOGY RESEARCH AND DEVEL-OPMENT PROGRAM- 8,350,000 - - 8,350,00002.04.02 NATIONAL DEFENCE DEVELOPMENT PROGRAM - 7,308,315 97,491,685 - 104,800,000065 CAPITAL INVESTMENT COORDINATING BOARD 32,996,747 296,906,119 35,064,844 - 364,967,71001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 32,996,747 31,665,923 - - 64,662,67001.01.15 QUALITY INCREASE PROGRAM ON PUBLIC SERVICES - 89,606,124 32,526,976 - 122,133,10004.90.01 INVESTMENT CLIMATE AND INVESTMENT REALIZA- - 62,365,028 2,277,172 - 64,642,200TION INCREASE PROGRAM04.90.02 INVESTMENT COOPERATION AND PROMOTION IN- - 113,269,044 260,696 - 113,529,740CREASE PROGRAM066 NATIONAL NARCOTICS AGENCY 11,730,000 203,879,935 131,261,615 - 346,871,55001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 11,730,000 24,732,611 1,190,939 - 37,653,55003.01.08 PREVENTION AND ERADICATION FOR DRUG ABUSE - 167,663,724 130,070,676 - 297,734,400AND BLACK MARKET08.02.02 YOUTH PARTICIPATION INCREASE AND FOUNDING - 5,760,000 - - 5,760,000PROGRAM11.06.01 SOCIAL PROSPERITY REHABILITATION AND SERVICE - 5,723,600 - - 5,723,600PROGRAM067 STATE MINISTRY FOR THE ACCELERATION OF DEVELOPMENT IN BACK- 7,081,609 351,403,031 165,495,276 403,183,384 927,163,300WARD REGIONS01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 7,081,609 31,907,291 - - 38,988,90001.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 78,300,000 - - 78,300,000MENT PROGRAM01.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 5,000,000 - 5,000,000PROGRAM01.06.07 LOCAL ECONOMIC DEVELOPMENT PROGRAM - 42,957,324 128,042,676 - 171,000,00001.90.03 NAD AND NIAS RECONSTRUCTION AND REHABILITA- - 53,500,093 99,600 292,056,307 345,656,000TION06.90.01 BORDERLAND AREAS DEVELOPMENT PROGRAM - 7,647,000 32,353,000 - 40,000,00006.90.04 BACKWARD REGIONS DEVELOPMENT PROGRAM - 83,000,000 - - 83,000,00006.90.07 RURAL MEANS AND FACILITIES INCREASE PROGRAM - 18,603,067 - 88,396,933 107,000,000266THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL06.90.09 EMPOWERMENT INCREASE PROGRAM FOR RURALCOMMUNITIES- 35,488,256 - 22,730,144 58,218,400068 NATIONAL FAMILY PLANNING COORDINATING BOARD 174,458,000 1,042,244,236 17,300,964 - 1,234,003,20001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 174,458,000 132,576,361 4,321,039 - 311,355,40001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 4,000,000 - - 4,000,000SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 84,576,026 197,274 - 84,773,30001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 4,414,342 10,927,658 - 15,342,000PROGRAM07.04.01 PLANNED FAMILY PROGRAM - 562,153,125 165,975 - 562,319,10007.04.02 TEEN REPRODUCTION HEALTH PROGRAM - 34,805,400 6,000 - 34,811,40007.04.03 INSTITUTIONAL ENFORCEMENT PROGRAM FOR QUAL- - 93,500,412 1,295,588 - 94,796,000ITY SMALL FAMILIES11.04.05 FAMILY EMPOWERMENT AND DEFENCE PROGRAM - 126,218,570 387,430 - 126,606,000074 NATIONAL COMMISSION FOR HUMAN RIGHTS 17,082,909 38,753,808 2,249,203 - 58,085,92001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 17,082,909 9,969,541 54,270 - 27,106,72003.03.01 LAW PLANNING PROGRAM - 2,356,819 100,814 - 2,457,63303.03.03 AWARENESS INCREASE PROGRAM ON LAW AND HU- - 6,489,993 371,482 - 6,861,475MAN RIGHTS03.03.05 PERFORMANCE INCREASE PROGRAM FOR COURTS - 6,626,634 1,143,263 - 7,769,897AND OTHER LAW ENFORCEMENT INSTITUTIONS03.03.06 LAW AND HUMAN RIGHTS ENFORCEMENT PROGRAM - 10,383,334 561,212 - 10,944,54611.04.04 POLICY HARMONIZATION PROGRAM FOR CHILDREN - 2,523,779 18,162 - 2,541,941AND WOMEN QUALITY INCREASE11.05.01 CHILDREN AND GENDER MAINSTREAMING INSTITU- - 403,708 - - 403,708TIONAL REINFORCEMENT PROGRAM075 METEREOLOGICAL, CLIMATOLOGICAL AND GEOPHYSICAL AGENCY 186,071,464 352,996,198 326,111,623 - 865,179,28501.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 179,209,174 163,483,512 - - 342,692,68601.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- SION INCREASE PROGRAM- 1,385,300 947,500 - 2,332,800THE INDONESIANBUDGET OVERVIEW 2010267

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 14,136,100 650,000 - 14,786,10001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 110,000,000 - 110,000,000PROGRAM04.08.22 METEREOLOGICAL, CLIMATOLOGICAL AND GEO- - 168,432,676 210,854,523 - 379,287,199PHYSICAL FOUNDING AND DEVELOPMENT PROGRAM10.06.01 HIGHER EDUCATION PROGRAM 6,862,290 5,558,610 3,659,600 - 16,080,500076 GENERAL ELECTION COMMISSION 264,019,454 594,688,585 102,753,417 - 961,461,45601.01.01 DEMOCRACY INSTITUTIONAL ENFORCEMENT AND - 45,451,087 465,246 - 45,916,333IMPROVEMENT PROGRAM01.01.03 POLITICAL PROCESS IMPROVEMENT PROGRAM - 37,856,460 117,876 - 37,974,33601.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 264,019,454 441,660,601 842,375 - 706,522,43001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 10,000,000 - - 10,000,000SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 31,377,913 684,310 - 32,062,22301.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 100,000,000 - 100,000,000PROGRAM03.03.04 LAW ASSISTANCE AND SERVICE INCREASE PROGRAM - 19,879,390 120,610 - 20,000,00004.09.03 MASTERY AND DEVELOPMENT PROGRAM FOR THE - 8,463,134 523,000 - 8,986,134APPLICATION AND TECHNOLOGY OF INFORMATIONAND TECHNOLOGY077 STATE CONSTITUTIONAL COURT 9,614,670 147,591,736 12,290,200 - 169,496,60601.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 9,614,670 80,359,536 150,000 - 90,124,20601.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 5,000,000 - - 5,000,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 10,000,000 - 10,000,000PROGRAM03.03.03 AWARENESS INCREASE PROGRAM ON LAW AND HU- - 24,386,400 - - 24,386,400MAN RIGHTS03.03.05 PERFORMANCE INCREASE PROGRAM FOR COURTS - 12,821,800 2,140,200 - 14,962,000AND OTHER LAW ENFORCEMENT INSTITUTIONS03.03.06 LAW AND HUMAN RIGHTS ENFORCEMENT PROGRAM - 22,680,000 - - 22,680,00003.03.07 LAW PROFESSION QUALITY INCREASE PROGRAM - 2,344,000 - - 2,344,000268THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL078 CENTER FOR THE REPORTING AND ANALYSIS OF FINANCIAL TRANSAC-TIONS24,104,168 49,824,228 39,984,512 - 113,912,90801.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 24,104,168 25,801,740 3,299,500 - 53,205,40801.01.24 ECONOMY AND FINANCIAL SECTOR STABILIZATION - 24,022,488 36,685,012 - 60,707,500PROGRAM079 INDONESIAN INSTITUTE OF SCIENCES 209,279,998 261,778,006 25,123,080 - 496,181,08401.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 209,279,998 101,913,101 7,213,685 - 318,406,78401.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 500,000 - - 500,000SION INCREASE PROGRAM01.04.01 SCIENCE AND TECHNOLOGY DEVELOPMENT AND - 84,977,599 5,322,401 - 90,300,000RESEARCH PROGRAM01.04.02 SCIENCE AND TECHNOLOGY USE AND DIFFUSION - 15,000,000 - - 15,000,000PROGRAM01.04.03 SCIENCE AND TECHNOLOGY INSITUTIONAL EMPOW- - 32,702,524 10,871,776 - 43,574,300ERMENT PROGRAM05.04.01 NATURAL RESOURCE CONSERVATION AND PROTEC- - 26,684,782 1,715,218 - 28,400,000TION PROGRAM080 NATIONAL ATOMIC ENERGY AGENCY 194,956,133 158,231,881 53,610,815 - 406,798,82901.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 190,893,907 98,883,693 4,166,593 - 293,944,19301.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 405,000 345,000 - 750,000SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 2,131,400 389,000 - 2,520,40001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 875,250 3,074,750 - 3,950,000PROGRAM01.04.01 RESEARCH AND DEVELOPMENT PROGRAM FOR SCI- - 17,012,820 16,787,180 - 33,800,000ENCE AND TECHNOLOGY01.04.02 DIFFUSION AND USE PROGRAM FOR SCIENCE AND - 16,241,516 1,687,533 - 17,929,049TECHNOLOGY01.04.03 SCIENCE AND TECHNOLOGY INSTITUTIONAL EN- - 16,008,894 19,341,106 - 35,350,000FORCEMENT PROGRAM04.07.01 CAPACITY INCREASE PROGRAM FOR THE SCIENCE AND TECHNOLOGY OF PRODUCTION SYSTEM- 3,472,908 4,827,092 - 8,300,000THE INDONESIANBUDGET OVERVIEW 2010269

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL05.03.02 ENVIRONMENT DAMAGE AND POLLUTION CONTROLPROGRAM- 1,442,350 957,650 - 2,400,00010.06.01 HIGHER EDUCATION PROGRAM 4,062,226 1,758,050 2,034,911 - 7,855,187081 AGENCY FOR THE ASSESSMENT AND APPLICATION OF TECHNOLOGY 146,986,948 309,146,573 71,872,876 6,000,000 534,006,39701.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 146,986,948 106,021,359 1,930,590 - 254,938,89701.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 1,293,000 32,000 - 1,325,000SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 3,983,000 17,000 - 4,000,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 459,825 5,540,175 - 6,000,000PROGRAM01.04.01 RESEARCH AND DEVELOPMENT PROGRAM FOR SCI- - 86,975,875 15,694,925 - 102,670,800ENCE AND TECHNOLOGY01.04.02 DIFFUSION AND USE PROGRAM FOR SCIENCE AND - 11,347,900 1,652,100 - 13,000,000TECHNOLOGY01.04.03 SCIENCE AND TECHNOLOGY INSTITUTIONAL EN- - 9,927,440 19,804,260 - 29,731,700FORCEMENT PROGRAM04.07.01 CAPACITY INCREASE PROGRAM FOR THE SCIENCE - 89,138,174 27,201,826 6,000,000 122,340,000AND TECHNOLOGY OF PRODUCTION SYSTEM082 NATIONAL SPACE AND AVIATION AGENCY 60,160,685 136,950,879 31,919,042 - 229,030,60601.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 60,160,685 31,610,725 - - 91,771,41001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 911,400 - - 911,400SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 5,000,000 - - 5,000,00001.04.01 RESEARCH AND DEVELOPMENT PROGRAM FOR SCI- - 53,048,135 27,951,865 - 81,000,000ENCE AND TECHNOLOGY01.04.02 DIFFUSION AND USE PROGRAM FOR SCIENCE AND - 23,825,229 812,667 - 24,637,896TECHNOLOGY01.04.03 SCIENCE AND TECHNOLOGY INSTITUTIONAL EN- FORCEMENT PROGRAM- 17,805,390 2,904,510 - 20,709,900270THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL04.07.01 CAPACITY INCREASE PROGRAM FOR THE SCIENCEAND TECHNOLOGY OF PRODUCTION SYSTEM- 1,800,000 200,000 - 2,000,00005.05.01 TERRITORIAL MANAGEMENT PROGRAM - 2,950,000 50,000 - 3,000,000083 NATIONAL COORDINATING AGENCY FOR SURVEYS AND MAPPING 33,720,000 133,671,801 275,612,542 - 443,004,34301.01.05 INTERNATIONAL COOPERATION INCREASE PROGRAM - 370,000 - - 370,00001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 33,720,000 13,273,580 368,320 - 47,361,90001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 2,261,022 69,800 - 2,330,822SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 5,692,215 613,852 - 6,306,067MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 2,105,820 669,180 - 2,775,00001.01.15 QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES - 1,946,600 828,400 - 2,775,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 1,230,262 2,231,421 - 3,461,683PROGRAM01.04.01 RESEARCH AND DEVELOPMENT PROGRAM FOR SCI- - 1,295,399 92,101 - 1,387,500ENCE AND TECHNOLOGY01.04.02 DIFFUSION AND USE PROGRAM FOR SCIENCE AND - 8,524,052 10,441,600 - 18,965,652TECHNOLOGY04.03.05 MARITIME RESOURCE MANAGEMENT AND DEVELOP- - 16,941,274 8,496,226 - 25,437,500MENT PROGRAM05.04.01 NATURAL RESOURCE CONSERVATION AND PROTEC- - 4,925,918 2,161,581 - 7,087,499TION PROGRAM05.05.01 TERRITORIAL ARRANGEMENT PROGRAM - 46,977,776 234,695,095 - 281,672,87105.90.01 INFORMATION ACCESS AND QUALITY INCREASE PRO- - 11,659,993 5,502,508 - 17,162,501GRAM FOR NATURAL RESOURCE AND ENVIRONMENT06.90.01 BORDERLAND AREAS DEVELOPMENT PROGRAM - 7,356,990 8,267,000 - 15,623,99008.03.01 COMMUNICATION, INFORMATION, AND MASS ME- - 9,110,900 1,175,458 - 10,286,358DIA DEVELOPMENT PROGRAM084 NATIONAL AGENCY FOR STANDARDIZATION 9,378,942 51,695,061 523,300 - 61,597,30301.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 9,378,942 14,770,740 380,000 - 24,529,682THE INDONESIANBUDGET OVERVIEW 2010271

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI-SION INCREASE PROGRAM01.04.02 DIFFUSION AND USE PROGRAM FOR SCIENCE ANDTECHNOLOGY- 500,000 - - 500,000- 1,000,000 - - 1,000,00004.01.06 EXPORT DEVELOPMENT AND INCREASE PROGRAM - 1,292,800 - - 1,292,80004.07.01 CAPACITY INCREASE PROGRAM FOR THE SCIENCE - 1,000,000 - - 1,000,000AND TECHNOLOGY OF PRODUCTION SYSTEM04.07.03 CAPABILITY INCREASE PROGRAM FOR INDUSTRIAL - 5,000,000 - - 5,000,000TECHNOLOGY04.90.03 NATIONAL STANDARDIZATION DEVELOPMENT PRO- - 28,131,521 143,300 - 28,274,821GRAM085 NUCLEAR ENERGY REGULATORY AGENCY 20,476,400 34,089,613 2,725,919 - 57,291,93201.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 20,476,400 11,097,173 243,137 - 31,816,71001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 495,000 5,000 - 500,000SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 4,040,497 213,203 - 4,253,70001.04.01 RESEARCH AND DEVELOPMENT PROGRAM FOR SCI- - 1,594,000 31,000 - 1,625,000ENCE AND TECHNOLOGY01.04.02 DIFFUSION AND USE PROGRAM FOR SCIENCE AND - 1,935,315 244,685 - 2,180,000TECHNOLOGY01.04.03 SCIENCE AND TECHNOLOGY INSTITUTIONAL EN- - 14,927,628 1,988,894 - 16,916,522FORCEMENT PROGRAM086 STATE ADMINISTRATION AGENCY 32,944,348 122,145,845 40,930,740 - 196,020,93301.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 32,944,348 60,611,684 2,635,068 - 96,191,10001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 2,117,420 92,880 - 2,210,300SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 6,329,100 - - 6,329,100MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 35,056,133 - - 35,056,13301.01.15 QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES - 2,891,000 98,000 - 2,989,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE PROGRAM- 1,081,248 37,778,952 - 38,860,200272THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL10.05.01 OFFICIAL DUTY TRAINING PROGRAM - 14,059,260 325,840 - 14,385,100087 NATIONAL ARCHIVES 26,039,167 55,693,097 22,682,640 - 104,414,90401.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 26,039,167 14,914,804 206,525 - 41,160,49601.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 12,738,306 1,050,894 - 13,789,200MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 9,898,595 278,905 - 10,177,50001.01.15 QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES - 18,141,392 9,710,516 - 27,851,90801.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 11,435,800 - 11,435,800PROGRAM088 NATIONAL CIVIL SERVICE AGENCY 157,074,710 112,540,041 168,036,419 - 437,651,17001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 157,074,710 64,197,667 876,093 - 222,148,47001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 2,969,000 31,000 - 3,000,000SION INCREASE PROGRAM01.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 19,355,400 124,277,500 - 143,632,900MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 13,341,440 619,360 - 13,960,80001.01.15 QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES - 12,625,534 389,466 - 13,015,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 51,000 41,843,000 - 41,894,000PROGRAM089 DEVELOPMENT FINANCE COMPTROLLER 290,503,900 334,754,500 16,880,550 - 642,138,95001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 290,503,900 72,804,500 221,850 - 363,530,25001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 239,732,700 - - 239,732,700SION INCREASE PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 22,217,300 - - 22,217,30001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 16,658,700 - 16,658,700PROGRAM090 MINISTRY OF TRADE 211,732,436 926,752,529 88,701,367 6,000,000 1,233,186,33201.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 42,565,128 190,855,814 7,445,890 - 240,866,83201.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- SION INCREASE PROGRAM5,018,482 17,079,458 628,060 - 22,726,000THE INDONESIANBUDGET OVERVIEW 2010273

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM 5,662,126 37,512,155 4,052,419 - 47,226,70001.01.16 QUALITY INCREASE PROGRAM FOR PUBLIC SERVICES 136,490 14,513,328 1,120,182 - 15,770,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 3,684,000 - 3,684,000PROGRAM01.04.01 RESEARCH AND DEVELOPMENT PROGRAM FOR SCI- 7,859,385 30,714,602 2,026,013 - 40,600,000ENCE AND TECHNOLOGY04.01.02 COSTOMER PROTECTION AND TRADING SECURITY 6,982,647 54,720,577 18,890,000 - 80,593,224PROGRAM04.01.03 COOPERATION INCREASE PROGRAM FOR INTERNA- 14,955,030 64,273,470 235,500 - 79,464,000TIONAL TRADING04.01.06 EXPORT DEVELOPMENT AND INCREASE PROGRAM 99,150,971 328,432,449 16,745,380 - 444,328,80004.01.12 EFFICIENCY INCREASE PROGRAM FOR DOMESTIC 27,063,077 180,423,476 33,612,423 6,000,000 247,098,976TRADING04.90.03 NATIONAL STANDARDIZATION DEVELOPMENT PRO- 2,339,100 8,227,200 261,500 - 10,827,800GRAM091 STATE MINISTRY FOR PUBLIC HOUSING 25,500,000 368,715,259 336,903,160 173,400,000 904,518,41901.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 25,500,000 65,814,949 793,670 - 92,108,61906.01.01 HOUSING DEVELOPMENT PROGRAM - 123,693,610 261,109,490 - 384,803,10006.02.02 HOUSING CUMMUNITY EMPOWERMENT PROGRAM - 179,206,700 75,000,000 173,400,000 427,606,700092 STATE MINISTRY FOR YOUTH AND SPORT AFFAIRS 22,252,000 1,282,208,892 249,398,568 - 1,553,859,46001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 22,252,000 141,207,100 15,996,060 - 179,455,16008.05.01 FOUNDING PROGRAM FOR SUPERIOR SPORTS - 380,427,279 187,721 - 380,615,00010.10.01 YOUTH POLICY HARMONIZATION AND DEVELOP- - 22,500,000 - - 22,500,000MENT PROGRAM10.10.02 YOUTH PARTICIPATION INCREASE AND FOUNDING - 235,681,042 579,000 - 236,260,042PROGRAM10.10.03 SPORT MANAGEMENT AND POLICY DEVELOPMENT - 20,000,000 - - 20,000,000PROGRAM10.10.04 SPORT SOCIALIZATION AND FOUNDING PROGRAM - 227,737,078 646,626 - 228,383,70410.10.05 SPORT MEANS AND FACILITY INCREASE PROGRAM - 254,656,393 231,989,161 - 486,645,554274THE INDONESIANBUDGET OVERVIEW 2010

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL093 CORRUPTION ERADICATION COMMISSION 165,996,849 172,817,633 87,565,949 - 426,380,43101.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 165,996,849 41,468,582 - - 207,465,43101.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 16,533,120 84,723,080 - 101,256,200PROGRAM03.03.01 LAW PLANNING PROGRAM - 23,707,972 276,528 - 23,984,50003.03.03 AWARENESS INCREASE PROGRAM ON LAW AND HU- - 49,968,259 2,448,341 - 52,416,600MAN RIGHTS03.03.06 LAW AND HUMAN RIGHTS ENFORCEMENT PROGRAM - 26,319,600 50,000 - 26,369,60003.03.07 QUALITY INCREASE PROGRAM FOR LAW PROFESSION - 14,820,100 68,000 - 14,888,100095 REGIONAL REPRESENTATIVES’ COUNCIL (DPD) 135,656,860 300,049,074 33,853,528 - 469,559,46201.01.01 DEMOCRACY INSTITUTIONAL ENFORCEMENT AND - 191,000,200 - - 191,000,200IMPROVEMENT PROGRAM01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 135,656,860 105,866,402 416,000 - 241,939,26201.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 3,000,000 - - 3,000,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - 182,472 33,437,528 - 33,620,000PROGRAM100 STATE JUDICIAL COMMISSION 6,283,934 50,939,638 1,250,000 - 58,473,57201.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 6,283,934 39,002,113 - - 45,286,04703.03.03 AWARENESS INCREASE PROGRAM ON LAW AND HU- - 3,000,000 - - 3,000,000MAN RIGHTS03.03.05 PERFORMANCE INCREASE PROGRAM FOR COURTS - 8,937,525 1,250,000 - 10,187,525AND OTHER LAW ENFORCEMENT INSTITUTIONS103 NATIONAL COORDINATION BOARD FOR DISASTER MANAGEMENT 11,033,884 132,874,624 59,153,572 19,000,000 222,062,08001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 11,033,884 28,058,796 200,000 - 39,292,68001.06.11 RECOVERY PROGRAM FOR REGIONS HAVING NA- - 98,965,828 51,303,572 19,000,000 169,269,400TIONAL DISASTER04.09.03 MASTERY AND DEVELOPMENT PROGRAM FOR THE - 5,850,000 7,650,000 - 13,500,000APPLICATION AND TECHNOLOGY OF INFORMATIONAND TECHNOLOGY104 NATIONAL BOARD FOR INDONESIAN WORKERS PLACEMENT AND PRO- TECTION27,840,994 205,814,649 14,963,497 4,900,000 253,519,140THE INDONESIANBUDGET OVERVIEW 2010275

BUDGET SECTIONS AND PROGRAMSPERSONNELEXPENDI-TURESGOODS EX-PENDITURESCAPITAL EX-PENDITURESSOCIAL AS-SISTANCESTOTAL01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 27,840,994 15,622,646 55,500 - 43,519,14001.01.10 STATE APPARATUS ACCOUNTABILITY AND SUPERVI- - 3,153,560 56,000 - 3,209,560SION INCREASE PROGRAM04.02.04 JOB OPPORTUNITY DEVELOPMENT AND EXTENSION - 187,038,443 14,851,997 4,900,000 206,790,440PROGRAM105 SIDOARJO MUD DISASTER MANAGEMENT BOARD (BPLS) 12,444,755 150,342,555 1,045,487,977 7,815,353 1,216,090,64001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 12,444,755 4,016,385 - - 16,461,14004.08.02 ROADS AND BRIDGES DEVELOPMENT/ INCREASE - 3,244,993 345,613,407 - 348,858,400PROGRAM05.04.04 COASTAL SECURITY AND FLOOD CONTROL PRO- - 138,591,330 699,874,570 - 838,465,900GRAM11.08.01 SOCIAL PROSPERITY GUARANTEE AND ASSISTANCE - 4,489,847 - 7,815,353 12,305,200PROGRAM106 GOVERNMENT GOODS/ SERVICE PROCUREMENT POLICY AGENCY 14,230,300 87,328,296 8,190,374 466,320 110,215,29001.01.01 DEMOCRACY INSTITUTIONAL ENFORCEMENT AND - 1,450,000 - - 1,450,000IMPROVEMENT PROGRAM01.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 14,230,300 30,202,990 150,000 - 44,583,29001.01.12 ADMINISTRATION AND INSTITUTIONAL MANAGE- - 8,596,000 - - 8,596,000MENT PROGRAM01.01.13 APPARATUS RESOURCE MANAGEMENT PROGRAM - 14,732,306 138,374 466,320 15,337,00001.01.15 QUALITY INCREASE PROGRAM FOR LAW PROFESSION - 32,347,000 1,580,000 - 33,927,00001.01.17 STATE APPARATUS MEANS AND FACILITY INCREASE - - 6,322,000 - 6,322,000PROGRAM107 NATIONAL SEARCH AND RESCUE AGENCY 90,719,000 133,385,996 341,606,104 - 565,711,10001.01.09 GOOD GOVERNANCE IMPLEMENTATION PROGRAM 90,719,000 126,589,800 - - 217,308,80003.02.01 SEARCH AND RESCUE PROGRAM - 6,796,196 341,606,104 - 348,402,300108 COMMISSION FOR THE SUPERVISION OF BUSINESS COMPETITION 32,812,018 45,565,890 3,935,992 - 82,313,90004.01.01 BUSINESS COMPETITION PROGRAM 32,812,018 45,565,890 3,935,992 - 82,313,900T O T A L 90,029,992,741 106,652,384,891 82,175,538,394 61,291,246,363 340,038,945,380276THE INDONESIANBUDGET OVERVIEW 2010