APBN DAN APBD : EKONOMI KELAS 11 (PART 1)

Summary

In this educational video, the presenter explains the concept of the Indonesian state budget (APBN), outlining its definition, functions, goals, sources of income, and types of government expenditures. The APBN is a crucial annual financial plan approved by the Indonesian parliament, detailing state income and spending. It serves three primary functions: allocation, distribution, and stabilization. The presenter further discusses the various tax sources, non-tax revenue, and government spending on both central and regional levels. Key points include the role of taxes like VAT, income tax, and customs duties, as well as government subsidies and development projects.

Takeaways

• 😀 APBN (State Budget) is a financial plan for the country's government, approved by the Parliament, detailing revenue, expenditure, and financing for one fiscal year.
• 😀 The APBN consists of three main functions: allocation, distribution, and stabilization of government finances.
• 😀 The allocation function involves dividing the national revenue into specific expenditure categories, which align with government policies, such as education or healthcare.
• 😀 The distribution function aims to ensure fairness by regulating the balance of revenue between different regions and social groups, including progressive taxation.
• 😀 The stabilization function helps maintain economic equilibrium by using the APBN to address economic downturns or crises, such as during the COVID-19 pandemic.
• 😀 One of the primary goals of the APBN is to enhance economic growth, which can reduce social inequality and poverty, leading to a fairer society.
• 😀 APBN helps prevent administrative errors, waste, or corruption in government spending by providing a clear financial roadmap for the year.
• 😀 State revenue is divided into two main sources: domestic revenue (mainly from taxes) and foreign aid (Hiba).
• 😀 Domestic revenue sources include various taxes such as VAT (Value Added Tax), income tax, land and building tax, and customs duties.
• 😀 Non-tax state revenue comes from sources like natural resources (oil and gas), public enterprises (BUMN), and services provided by public institutions like universities and hospitals.
• 😀 Government expenditure is divided into two categories: central government expenditure (routine and development) and regional government expenditure (such as grants and special allocations for local development).

Q & A

What does APBN stand for and what does it represent?

APBN stands for Anggaran Pendapatan dan Belanja Negara, which is the State Budget in Indonesia. It represents the government's financial plan for the year, including projected revenues, expenditures, and financing, as approved by the Parliament (DPR).

What are the key components included in the APBN?

The key components of the APBN are the revenue (penerimaan negara), expenditure (pengeluaran negara), and financing (pembiayaan), all of which are detailed in a systematic and comprehensive manner.

What are the three functions of APBN?

The three functions of APBN are: 1) Allocation, where the government divides its revenue among designated expenditure categories. 2) Distribution, which ensures economic balance across regions and groups through taxes and subsidies. 3) Stabilization, which uses the budget to maintain economic balance, particularly in times of crisis like the COVID-19 pandemic.

How does APBN contribute to economic stability?

APBN contributes to economic stability by enabling the government to allocate funds in ways that support economic recovery and prevent imbalances. For example, during the COVID-19 crisis, the government used the APBN to provide stimulus packages, tax reductions, and social assistance to help the economy recover.

What is the primary goal of APBN?

The primary goal of APBN is to guide the country's revenue and expenditure while enhancing economic growth, reducing social inequality, and improving the welfare of the population.

What are the main sources of national income in Indonesia?

The main sources of national income in Indonesia are divided into two categories: 1) Domestic income, which includes taxes (such as VAT, income tax, and land tax) and non-tax revenues (like income from natural resources and state-owned enterprises). 2) Foreign income, which comes from external donations (hibah).

Can you explain the types of taxes that contribute to the national revenue?

There are several types of taxes that contribute to the national revenue, including: 1) Value Added Tax (PPN), 2) Land and Building Tax (PBB), 3) Income Tax (PPh), 4) Transfer Taxes on Land and Buildings (BPHTB), and 5) Excise Duties (Bea Cukai) on goods like tobacco and alcoholic beverages.

What is the difference between tax and non-tax revenue for the state?

Tax revenue is generated through mandatory contributions from individuals and businesses, such as income tax and VAT. Non-tax revenue comes from sources like state-owned enterprises' profits, natural resources, and donations from the private sector or foreign entities.

What are the types of government expenditures mentioned in the script?

The types of government expenditures mentioned in the script include: 1) Routine expenditures, such as salaries, subsidies, and debt repayments. 2) Development expenditures, which are for temporary projects like infrastructure development. These expenditures are categorized into central government and regional government spending.

What is 'Dana Perimbangan' and why is it important for local governments?

'Dana Perimbangan' refers to the balanced allocation of funds from the central government to regional governments, designed to ensure fairness and support decentralized governance. It includes revenue sharing from taxes and other allocations, aimed at financing local development and needs.