The Indonesian Budget Overview 2010 - Direktorat Jenderal ...

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