The Indonesian Budget Overview 2010 - Direktorat Jenderal ...

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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
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FUNCTIONS AND SUB-FUNCTIONSPERSONNE
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