Anggaran Pendapatan Dan Belanja Negara | Ekonomi SMA Kelas 11

Main Ideas / Lessons Conveyed

• The video explains Indonesia’s government budgeting frameworks APBN (Anggaran Pendapatan dan Belanja Negara) and APBD (Anggaran Pendapatan dan Belanja Daerah) for high school economics (Grade 11).
• It highlights:
  • What APBN/APBD are, based on applicable laws/regulations
  • Their functions (authorization, planning, supervision, allocation/distribution/stabilization)
  • Their goals (economic growth, welfare, employment, poverty reduction)
  • Their components/sources of income and types of expenditure
  • The legal basis and preparation/approval mechanisms
  • The economic influence of APBN and APBD

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APBN (Anggaran Pendapatan dan Belanja Negara)

Definition / Concept

• APBN is the annual state government financial plan.
• It is approved by DPR (Dewan Perwakilan Rakyat).
• Presented as a detailed list of state income and expenditure for a period, usually one year.

Legal Basis Mentioned

• Law No. 23 of 2013 concerning APBN (example given for the 2014 fiscal year)
• Also referenced: Law No. 7 of 2003 concerning state finances
• Another referenced line: Law No. 45, Article 23, paragraph 1 (mentioned as stipulated every year)

Functions of APBN (as explained in the video)

• Allocation function: tax-derived income is allocated to various development sectors.
• Distribution function: income distribution via transfer payments, such as:
  • subsidies
  • pension funds
• Stabilization function: helps ensure state income and expenditure remain regular/consistent.
• Authorization function: the legal basis for implementing income and expenditure in the relevant year.
• Planning function: guideline for state planning of activities in that year.
• Supervisory function: guideline to assess whether government activities follow established provisions.

Goals of Preparing APBN

APBN serves as a guideline for state income and expenditure to:

• carry out state duties
• increase production
• increase employment opportunities
• increase economic growth
• improve community welfare/prosperity

Components / Breakdown

State Revenue (Sources)

• Tax revenue, including domestic taxes:
  • Income Tax (PPH)
  • VAT (Value Added Tax)
  • Land and Building Tax (PBB)
  • BPHTB (Acquisition Fee for Land and Building Rights)
  • Customs and Excise
  • other taxes
• Tax revenue from international trade:
  • import/export tariffs
• Non-tax state revenue:
  • oil and gas revenue
  • non-oil and gas natural resource revenues
  • other non-tax revenues (stated broadly in the video as “other non-tax state revenues” and “part of …”)
• Grants / development revenue:
  • assistance from domestic and foreign private sector and government
  • examples: program assistance / project assistance

State Expenditure (Categories)

• Routine expenditure / central government expenditure, including:
  • financing central government development activities
  • employee expenditure
  • goods expenditure
  • capital expenditure
  • autonomous regional subsidies
  • fuel and non-fuel subsidies
  • debt interest financing
  • other expenditures
• Regional expenditure:
  • spending allocated to regional governments as part of regional revenue, including:
    • revenue sharing funds
    • general allocation funds (DAU)
    • special allocation funds (DAK)
    • special autonomy funds
• Financing (included as part of overall APBN components):
  • domestic financing, such as:
    • “late banking investing” (as spoken)
    • state capital participation
  • other domestic and foreign financing, such as:
    • withdrawal/drawing of foreign loans (the video references language related to SMEs/projects/programs)
    • example given: loans for building toll roads
    • principal debt installments payments from abroad

How APBN Is Prepared / Approved (Mechanism)

• Government / President prepares:
  • RAPBN (draft APBN) with a financial note
• RAPBN is submitted to DPR
• DPR deliberates and tries the RAPBN
• Possible outcomes:
  • If rejected → use last year’s APBN
  • If accepted → APBN is:
    • enacted into law
    • implemented in society
    • later returned to the President for ratification (as described)

Economic Influence of APBN

• APBN indicates:
  • the direction of goals
  • development priorities being implemented

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APBD (Anggaran Pendapatan dan Belanja Daerah)

Definition / Concept

• APBD is the annual financial plan of the Regional Government.
• It is discussed and approved jointly by:
  • the regional government
  • DPRD (Dewan Perwakilan Rakyat Daerah)
• It is stipulated through regional regulations.

Functions of APBD (as explained in the video)

• Authorization function: basis for implementing regional revenue and expenditure.
• Planning function: guideline for government activity planning.
• Supervisory function: guideline to ensure implementation complies with provisions.
• Allocation function: APBD supports economic activities.
• Distribution function: distribution must consider:
  • justice
  • compliance
• Stabilization function: guides income/expenditure to follow rules and remain regular.

Purpose of APBD

• Compiled as a guideline for regional income and expenditure to carry out regional government activities.

Sources of Regional Revenue

• Regional Original Income (Pendapatan Asli Daerah / PAD):
  • regional taxes
  • regional levies/retributions
  • results of wealth management
• Balancing funds:
  • revenue sharing funds
  • general allocation funds (DAU)
  • special allocation funds (DAK)
• Regional revenue—other income:
  • including hibah (grants)
  • emergency fund income (as mentioned)

Types of Regional Expenditure

• Regional expenditure is divided into:
  • Mandatory affairs, including spending for:
    • education
    • health
    • public works
    • public housing (as stated)
  • Optional affairs, examples:
    • forestry
    • agriculture
    • energy

How APBD Is Compiled / Approved (Mechanism)

• Drafting is done by the regional government:
  • RAPBD (draft regional budget)
• Submitted to DPRD for deliberation.
• Ratification by:
  • the Minister of Home Affairs or the Governor (depending on the mechanism described).
• Possible outcomes:
  • If accepted → APBD is implemented
  • If rejected → use last year’s APBD

Economic Influence of APBD

APBD helps:

• reduce poverty
• expand employment opportunities
• enable new investment
• improve the welfare of people in the province/city/regency concerned

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Speakers / Sources Featured

• The video narrator/host (single speaker; name not provided in subtitles)
• DPR (Dewan Perwakilan Rakyat)
• DPRD (Dewan Perwakilan Rakyat Daerah)
• President / Government
• Minister of Home Affairs
• Governor

Legal Sources Mentioned in the Subtitles

• Law No. 23 of 2013 (concerning APBN; example for fiscal year 2014)
• Law No. 7 of 2003 (concerning state finances)
• “Law No. 45 Article 23 paragraph 1” (stated as an annual stipulation basis)

Referenced Law Example

• Job Creation Law (mentioned as an analogy for DPR enactment/ratification)