APBD (Part 1) |Ekonomi Kelas 11 - EDURAYA MENGAJAR

Summary

This video explains the concept of APBD (Regional Budget), a financial plan for local governments in Indonesia. It contrasts APBD with APBN (National Budget) and outlines the three main sources of regional income: local revenue, balance funds from the central government, and other legal receipts. The video also discusses two types of regional expenditures: direct expenditures for local programs and indirect expenditures like salaries and debt payments. It provides a comprehensive overview of how APBD is structured, its purpose, and its impact on local development and governance.

Takeaways

• 😀 APBD stands for Anggaran Pendapatan dan Belanja Daerah, or Regional Income and Expenditure Budget, which is a financial plan for local governments in Indonesia.
• 😀 APBD is distinct from APBN (Anggaran Pendapatan dan Belanja Negara), which is the National Income and Expenditure Budget, with the main difference being APBD applies to local governments and APBN to the national government.
• 😀 APBD is approved by the local legislative body, the DPRD (Dewan Perwakilan Rakyat Daerah), and outlines both income and expenditure for a specific period.
• 😀 APBD has three primary sources of income: Local revenue (Pendapatan Asli Daerah), which includes taxes, retributions, and profits from local state-owned enterprises (BUMD).
• 😀 The second source of APBD income is Dana Perimbangan, which is funding transferred from the national government to the local government, including tax sharing and special allocation funds.
• 😀 The third source of APBD income is Other legal income, such as local loans, grants, and emergency funds.
• 😀 APBD expenditures are divided into two main categories: direct and indirect expenditures.
• 😀 Direct expenditures are linked to specific programs and activities, such as employee salaries, goods and services, and capital expenditures for infrastructure.
• 😀 Indirect expenditures include salaries for civil servants, interest payments on debts, subsidies, social transfers, and financial aid to political parties and other institutions.
• 😀 The key objective of APBD is to ensure the financial planning of regional governments aligns with both local needs and national economic policies.
• 😀 Understanding the mechanisms of APBD is essential for comprehending how local governments allocate funds and manage their budgets for public services and development projects.

Q & A

What is APBD?

APBD (Anggaran Pendapatan dan Belanja Daerah) is the annual financial plan of local governments in Indonesia, approved by the local parliament (DPRD), which outlines how a region (province, city, or district) will manage its revenues and expenditures for the year.

What is the difference between APBD and APBN?

APBD is the financial plan for local governments, while APBN (Anggaran Pendapatan dan Belanja Negara) refers to the national government's financial plan. The primary difference is the scope: APBN covers national finances, while APBD deals with regional or local government finances.

What are the three main sources of revenue for APBD?

The three main sources of revenue for APBD are: 1) Pendapatan Asli Daerah (PAD), which includes local taxes and retribution; 2) Dana Perimbangan, which consists of transfers from the national government; and 3) Penerimaan Lain yang Sah, which includes other lawful income such as loans and grants.

What types of taxes are included under Pendapatan Asli Daerah (PAD)?

Taxes under PAD include local taxes such as motor vehicle tax, entertainment tax, and billboard advertising tax. Additionally, retribution fees such as parking fees and market retribution are also part of PAD.

What is Dana Perimbangan?

Dana Perimbangan refers to funds transferred from the national government (APBN) to regional governments (APBD). This includes revenue-sharing from taxes like income tax (PPH) and property tax (PBB), as well as allocations for public services such as education and health.

What is the significance of Penerimaan Lain yang Sah in the APBD?

Penerimaan Lain yang Sah refers to other lawful income for local governments, including loans, grants, and emergency funds, which supplement regular revenue sources like taxes and transfers from the central government.

What are the two main categories of expenditures in APBD?

The two main categories of expenditures in APBD are: 1) Belanja Langsung (direct expenditures), which are directly tied to regional programs and activities, such as employee wages, infrastructure, and services; and 2) Belanja Tidak Langsung (indirect expenditures), which include salaries for civil servants, debt interest payments, subsidies, and political party financial assistance.

What types of expenses are classified under Belanja Langsung?

Belanja Langsung includes expenses directly related to regional programs and activities, such as employee salaries (for contract workers and training), procurement of goods and services (e.g., uniforms for civil servants), and investment in regional infrastructure.

How are Belanja Tidak Langsung different from Belanja Langsung?

Belanja Tidak Langsung refers to expenses that are not directly related to specific programs or regional activities. This includes general administrative costs such as civil servant salaries, interest payments on government debt, subsidies for various sectors, and financial assistance to political parties.

How does the approval process for APBD work?

The APBD is prepared by the local government and then presented to the local parliament (DPRD) for approval. The parliament reviews the proposed budget and, if deemed appropriate, approves it, ensuring that the financial plan aligns with the region's needs and objectives.