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DASAR-DASAR PRAKTEK KEUANGAN NEGARA BAB II SIKLUS APBN………………………………………………….................... 36 2.1 Tahapan Siklus………………………………………………….................... 36 2.2 Perencanaan…………………………………………………........................ 42 2.3 Kapasitas Fiskal………………………………………………………………. 48 2.4 Penganggaran…………………………………………………...................... 58 2.5 Penetapan APBN…………………………………………………................. 69 BAB III ASUMSI DASAR EKONOMI MAKRO……………………………………. 75 3.1 Pendahuluan…………………………………………………........................ 75 3.2 Pertumbuhan Ekonomi…………………………………………………......... 76 3.3 Inflasi………………………………………………….................................... 78 3.4 Suku Bunga SPN 3 Bulan………………………………………………….... 82 3.5 Nilai Tukar Rupiah Terhadap USD…………………………………………. 83 3.6 Harga Minyak Mentah Indonesia……………………………………………. 85 3.7 Lifting Minyak…………………………………………………....................... 86 3.8 Dampak Perubahan Asumsi Dasar Ekonomi Makro Terhadap Postur APBN………………………………………………….................................. 87 3.9 Perkembangan Asumsi Dasar Ekonomi Makro…………………………… 89 BAB IV PENDAPATAN NEGARA ....................…………………………………... 90 4.1 Pendahuluan…………………………………............................................. 90 4.2 Faktor-Faktor yang Mempengaruhi Pendapatan Negara…...…………... 90 4.3 Struktur Pendapatan Negara dan Hibah…………………………………... 91 4.4 Jenis-jenis Pendapatan Negara dan Hibah……………………………….. 93 4.4.1 Penerimaan Perpajakan…………………………………........................... 94 4.4.1.1 Unsur Pajak........………………………...…………………………….......... 95 4.4.1.2 Fungsi Pajak……………………………...…………………………............. 96 4.4.1.3 Syarat Pemungutan Pajak……………………………...…………….......... 97 4.4.1.4 Asas Pemungutan…………………………...………………………............ 99 4.4.1.5 Penerimaan Perpajakan dalam APBN……………………………............. 100 4.4.1.6 Pajak di Daerah…………………………………...…………………………. 111 4.4.1.7 Perkembangan Penerimaan Perpajakan………………………………….. 112 4.4.2 Penerimaan Negara Bukan Pajak….………………………………........... 116 4.5 Penerimaan Hibah……………….....…...…………………………………... 123 BAB V BELANJA PEMERINTAH PUSAT 125 5.1 Pendahuluan…………………………………............................................. 125 5.2 Perkembangan Struktur Belanja Pemerintah Pusat……………………… 130 5.3 Kerangka Pengeluaran Jangka Menengah 136 5.4 Fungsi Belanja Pemerintah Pusat 141 5.5 Klasifikasi Belanja Pemerintah Pusat…………………………………....... 145 5.6 Kebijakan Belanja Pemerintah Pusat 2010-2014………………………… 148 5.7 Belanja Pemerintah Pusat Menurut Jenis (Klasifikasi Ekonomi) ………. 153 5.7.1 Belanja Pegawai…………………………………...………………………… 154 DIREKTORAT P-APBN iv DAFTAR ISI
DASAR-DASAR PRAKTEK KEUANGAN NEGARA 5.7.2 Belanja Barang…………………………………...…………………............. 163 5.7.3 Belanja Modal…………………………………...…………………............... 166 5.7.4 Pembayaran Bunga Utang………………………………………………….. 169 5.7.5 Subsidi……………………………………………………………………….... 172 5.7.5.1 Subsidi BBM………………………………………………………………….. 173 5.7.5.2 Subsidi Listrik………………………………………………………………… 175 5.7.5.3 Subsidi Pangan………………………………………………………………. 177 5.7.5.4 Subsidi Pupuk………………………………………………………………… 179 5.7.5.5 Subsidi Benih…………………………………………………………………. 180 5.7.5.6 Subsidi/Bantuan PSO………………………………………………………. 182 5.7.5.7 Subsidi Bunga Kredit Program……………………………………………… 184 5.7.5.8 Subsidi Pajak Ditanggung Pemerintah (DTP) ……………………………. 186 5.7.6 Belanja Hibah………………………………………………………………… 187 5.7.7 Bantuan Sosial……………………………………………………………….. 192 5.7.8 Belanja Lain-Lain…………………………………………………………….. 208 5.8 Klasifikasi Belanja Pemerintah Pusat Menurut Organisasi……………… 211 5.9 Penyusunan Anggaran Belanja Kementerian Negara/Lembaga……….. 215 5.10 Klasifikasi Belanja Pemerintah Pusat Menurut Fungsi…………………... 228 5.10.1 Belanja Fungsi Pelayanan Umum………………………………………….. 230 5.10.2 Belanja Fungsi Pendidikan………………………………………………….. 230 5.10.3 Belanja Fungsi Ekonomi…………………………………………………….. 231 5.10.4 Belanja Fungsi Pertahanan…………………………………………………. 232 5.10.5 Belanja Fungsi Ketertiban dan Keamanan………………………………... 233 5.10.6 Belanja Fungsi Perlindungan Sosial……………………………………….. 234 5.10.7 Belanja Fungsi Lingkungan Hidup…………………………………………. 234 5.10.8 Belanja Fungsi Perumahan dan Fasilitas Umum………………………… 235 5.10.9 Belanja Fungsi Kesehatan...................................………………………… 235 5.10.10 Belanja Fungsi Pariwisata dan Ekonomi Kreatif…....……………………. 236 5.10.11 Belanja Fungsi Agama......………………………………………………….. 236 5.11 Profil Belanja Pemerintah Pusat……………………………………………. 237 5.11.1 Belanja operasional dan nonoperasional………………………………….. 237 5.11.2 Belanja mengikat (wajib) dan tidak mengikat (tidak wajib) ……………... 238 5.11.3 Anggaran Pendidikan………………………………………………………... 240 5.12 Perkembangan Belanja Kementerian Lembaga………………………… 243 5.12.1 Revisi Anggaran………………………...……………………………………. 243 5.12.2 Penghapusan/Perubahan Catatan Halaman IV DIPA.....………………. 252 BAB V I TRANSFER KE DAERAH…………………………………………………. 254 6.1 Pendahuluan…………………………………………………………………. 254 6.2 Transfer ke Daerah………………………………………………………….. 255 6.2.1 Dana Perimbangan…………………………………………………………... 255 6.2.1.1 Dana Bagi Hasil………………………………………………………………. 255 6.2.1.2 DAU……………………………………………………………………………. 257 6.2.1.3 DAK……………………………………………………………………………. 263 6.2.2 Dana Otonomi Khusus dan Penyesuaian…………………………………. 266 DIREKTORAT P-APBN v DAFTAR ISI
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