Mengenal Sumber-Sumber APBN

Summary

In this video, the speaker explains the structure and sources of Indonesia’s National Budget (APBN). The APBN is primarily funded through tax revenue, including income tax, luxury goods tax, and excise duties, along with customs duties and export taxes. Non-tax revenue (PNBP) also plays a significant role, derived from natural resources, state-owned enterprises, and public service fees. Additionally, the APBN receives grants from foreign governments and international bodies. The speaker emphasizes the importance of understanding these sources as part of the national financial framework and encourages continuous learning about finance.

Takeaways

• 😀 The APBN (National Budget) is a financial plan for Indonesia, similar to how individuals manage their income and expenses.
• 😀 APBN sources of revenue are categorized into three main groups: Tax Revenue, Non-Tax Revenue (PNBP), and Grants.
• 😀 Tax revenue includes income tax (for individuals and businesses), VAT (Value Added Tax), property tax (PBB), and excise duties on alcohol and tobacco.
• 😀 International trade taxes contribute to APBN revenue through import duties (bea masuk) and export duties (bea keluar).
• 😀 Non-Tax Revenue (PNBP) is divided into four categories: natural resources, state-owned enterprises (SOEs), public service bodies, and other miscellaneous sources.
• 😀 Natural resource income is a significant contributor to APBN, including revenue from oil, gas, and fisheries.
• 😀 State-owned enterprises (SOEs) provide revenue through profits and dividends from government-owned shares in corporations.
• 😀 Public service bodies, like government-run hospitals and state universities, generate revenue through fees collected for their services.
• 😀 Non-tax revenues are managed by various government agencies and institutions, while tax revenues are managed by the Directorate General of Taxes.
• 😀 Grants are a form of foreign aid given by other governments, international organizations, or individuals, often in response to crises or specific needs.

Q & A

What is APBN, and what does it stand for?

APBN stands for 'Anggaran Pendapatan dan Belanja Negara,' which translates to the State Budget of Indonesia. It refers to the government's plan for revenue and expenditure over a fiscal year.

What are the main sources of revenue for the APBN?

The main sources of revenue for the APBN are divided into three categories: tax revenue, non-tax revenue (PNBP), and grants.

What are the two main types of domestic tax revenue?

Domestic tax revenue is mainly divided into two categories: Income Tax (Pajak Penghasilan) and Value Added Tax (PPN), including luxury goods tax (Pajak Barang Mewah).

What is the purpose of excise taxes in the APBN?

Excise taxes are levied on certain goods, like alcohol and tobacco, which need to be regulated due to their potential negative impact on society and the environment.

How does the APBN handle international trade taxes?

International trade taxes are divided into two categories: Import duties (Bea Masuk) on goods entering Indonesia, and Export duties (Bea Keluar) on goods leaving the country.

What is the difference between tax revenue and non-tax revenue in the APBN?

Tax revenue is managed by the Directorate General of Taxes and is directly paid to tax offices, while non-tax revenue (PNBP) is managed by various government institutions and is not processed through tax offices.

What are the types of non-tax revenue (PNBP) sources?

PNBP sources include revenues from natural resources (both oil & gas and non-oil & gas), public service institutions, and other miscellaneous sources like the sale of state assets.

What role do state-owned enterprises (BUMN) play in the APBN?

State-owned enterprises contribute to the APBN through profits from the government’s investment in these corporations. The earnings are considered part of the non-tax revenue.

What is the function of public service bodies in the APBN?

Public service bodies provide services to the public, such as health care and education, without prioritizing profit. Fees collected from these services contribute to the APBN.

What is a grant, and how does it contribute to the APBN?

A grant is a financial donation given by foreign governments, international organizations, or domestic entities to assist the country's development. These donations are received without any obligation of repayment and are often used in times of need or disaster.