Kelompok 3

APBN Dan Peran

Pemerintah
1. Rinda Oktia Wati (K7617068)
2. Rindy Antika K (K7617069)
3. Soranatas Cincinadi (K7617082)

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the National Budget is an annual
government financial plan
approved by the House of
Representatives.
The legal basis for preparing the
APBN is:
• 1945 Constitution Article 23 paragraph 1
stating that the APBN is stipulated
annually.
• Law No. 17 of 2003 concerning state
finances
• Law No. 33 of 2004 concerning financial
 APBN Element
APBN as the management of state
01 finances

02 APBN is set every year and is valid

for one year

03 APBN is determined by law

APBN is carried out openly and

04 responsibility
 APBN Function

Authorization Allocation
Function Function

Planning Distribution
Function Function

Oversight Stabilization
Function Function
 Principles of State Budget Arrangment

Intensification of budget
revenues in the amount
and speed of deposits

Intensification of billing
and collection of state
Compensation for receivables
compensation losses
suffered by the state
and prosecution of fines
 Principles of State Budget Arrangment

Economical, Efficient,
and in accordance with
needs

As much as possible
using domestic
Guidedly controlled, in production by taking into
accordance with account national
palnned activities potential
The preparation of the State Budget is based on the following
priciples

Saving or increasing
Independence efficiency and
productivity

APBN

Sharpening Focus on the

development pronciples and
priorities laws of the country
 Economic Growth

Inflation Crude oil prices

Rupiah exchange Indonesian oil lifting

Interest rate Gas lifting

BASIC MAKRO ASSUMPTIONS APBN

Source of state income
• State Revenues and
Grants, All state revenue
from taxation, non tax
revenues, and revenue
from grants both at home
and abroad.
• Taxation revenues, all
receipt consisting of
domestic taxes and
international trade taxes
The amount of state revenue is influenced by several factors, namely:

Economic Collection
Macroeconom State income development
developme and other policy
ic Indicators policy
nt policy conditions
 Domestic Tax Revenue

Income tax revenue

Value added tax revenue and luxury goods

Land and building tax revenue

Excise revenue

Other tax revenue

Import duty income

Export duty income

 Non Tax Revenue

Receipt of natural General service

resources agency revenue

Income from Other non tax

SOE profit state revenue
Country
Shopping
 Central Government Spending

Employee Shopping Capital Subsidy and

Expenditure
expenditure goods expenditure social
grant
domestically and interest assistance
and abroad payment
Transfer to The Area

Balance fund

Special autonomy fund

Contents
Here
Adjusment funds
 The Cycle of APBN
What is that ?
APBN
A series of activities in the budgeting process that begins to examination and
be compiled until the budget calculation is approved by law accountability
APBN reporting
and recording.
APBN
Implementation
Stipulation /
approval of
APBN.
APBN Planning
and Budgeting

.
Portrait of the Indonesia APBN

$352,000
 Portion of Revenue
PORTION OF TAX REVENUE.

Excise Import Other

Export

Portion of
duty duty taxes
2,33 % tax
6,57 % 0,41 %
0,98 %

tax 76 %

revenue in Pph
37 %
PPN
25,8 PBB
2,40
BPHT
B
%
1998-2014. % 0,35 %

Crude Other
Natur recouc
24 %
oil
al gas es
15,88
6,36 1,76%
%
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regional transfer 28 %
 Place Your Picture Here
Based on the data above states that there has been a
very drastic decline in the 1998-1999 National Budget
due to the economic crisis in Indonesian which caused
the economy to plummet and worsened by the
country’s unstable condition, so that it can be said that
in that year yhe Indonesian economy was very bad in
history
Portrait of Indonesia Government Revenue in 1998-2014
 Place Your Picture Here
In general, revenue development fluctuated from year
to year, which year “The Best” was in 2008. In 1999,
there was a decline in each revenue sector so that year
was referred to as “The Bad”. In 1999 recovery was
also underway after the monetary crisis so that the
government was having difficulty collecting taxes
because the economy was in a state of lethargy
 Tax Revenue Analysis

In was 1998 state tax

revenue was 102.395 M,
but in 1999 state revenue
from the tax sector had
decreased to 24,919 M due
to the economic crisis in
Indonesia.
 Tax Revenue Analysis
From 1998-2014 the largest
contribution to tax revenue
comes from VAT and Income
Tax. In 1998-1999, the biggest
contribution was from VAT,
while in 2000-2014 the biggest
contribution came from income
tax. The highest tax growth and
share revenue from the taxation
sector was in 2008, which is in
quadrant 1
 Non-Tax Revenue Analysis
The conndition of the highest
non-tax revenue growth and
share was 2006,2008,2011,
which is in quadrant I this
condition is influenced by
natural resource revenue, oil
and gass natural resources
revenue
 ExpenditureAnalysis

State budget expenditure

conditions generally fluctuate
from year to year. Meanwhile,
the conditions with the highest
growth and share were not so
significant, because when
viewed on an average the
development was not so large
REGIONAL TRANSFER EXPENDITURE
 REGIONAL TRANSFER EXPENDITURE 2015-2020

Sumber : BPS (Badan Pusat Statistik)

REGIONAL TRANSFER EXPENDITURE

State Expenditure is dominated by expenditure for

regional transfer. This Happens because the
balance funds are increasing every year and the
regional autonomy fund. Therefore, the government
must play a much broader role in organizing
general government.
 3 Policies to Sustain Nasional Banking

Kebijakan BLBI
(Bantuan Likuiditas
Bank Indonesia)

Bank Recapitalization
Policy
Bank Guarantee Policy
 Projection of The Total Revenue and Expenditure of Indonesia

TAHUN T N Y T² Yt

2009 7 12 -88.619 49 -620.333

2010 9 13 -46.845 81 -421.605

2011 11 14 -84.399 121 -928.389

2012 13 15 -190.105 169 -2.2471.365

2013 15 16 -153.338 225 -2.300.070

2014 17 17 1.660.692 289 -28.231.769

JUMLAH 1.659.874.091 1.649 28.231.763,396

Sumber : BPS (Badan Pusat Statistik)

 Projection of The Total Revenue and Expenditure of Indonesia

  𝛴𝑦 B 
𝑎=
𝑛
  1.659.874,091   B
𝑎=
17

= 97.639,6524 = 17.120,53572

Jadi, persamaan linearnya :

Y = 97.639,65241 + 17.120,53572 t
 Projection of The Total Revenue and Expenditure of Indonesia

Dengan menggunakan persamaan tersebut, dapat

diramalkan, pendapatan dan pengeluaran belanja negara di
Indonesia tahun 2045 adalah :
Y = 97.639,65241 + 17.120,53572 (79)
Y = 97.639,65241 + 1.352.522,322
Y = 1.450.161,974

Artinya jumlah pendapatan dan pengeluaran

belanja negara Indonesia pada tahun 2045 adalah
Rp. 1.450.161,974
THANK YOU