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APBN APBD &
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Pengertian Deffinition Of APBN & APBD APBN APBD One Years Pengertian
Now Annual Financial Plan of the State as made by the government (State Executive agency) and approved by the House of Representatives (the legislative body) Local Government Annual Financial Plan made by the government (regional executive body) and approved by the parliament (legislature) 1 Januari 31 Desember 2000 1 April 31 Maret One Years AT LEAST 2 MONTHS BEFORE THE YEAR Pengertian Pengertian Definition Time Deadlines Endorsement
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The Function APBN & APBD
Allocate Allocate funds for the development of various sectors and objectives Distribution Distributes income fairly and equitably Stabilitation Guideline that revenues and expenditures on a regular Stabilization of the economy Authorization The basis for the government to implement the revenue and expenditure Perencanaan Sebagai pedoman untuk merencanakan kegiatan sesuai visi dan misi pemerintah Planing Guidelines to assess whether the activities, in accordance with the budget freehand
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Aim APBN and APBD AS THE GOVERNMENT WORK PLAN or GUIDANCE CENTER and THE REGION IN CONDUCTING THE ACTIVITIES OF STATE IN ONE YEAR AFFECTED
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Revenue Resource Tax Income tax PPN PPnBM Revenue stamp
Revenue other than taxes Natural resources SOE profits Other Receipts Grant Private Foreign
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Region Revenue Resource
Receipts (PAD) Pajak Daerah Retribusi Daerah Laba BUMD Pendapatan lain-lain Dana Perimbangan Local tax Levies profit enterprises Other income Regional loans private center Grant Private Foreign
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Types of State expenditure
Central government spending Central government spending by the organization (part of the budget) The organizational structure of ministries Central government expenditure by function The function works Central government expenditure by type of expenditure, covering : 1. Central Government Expenditure 2. Transfer to Regions
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Central government expenditure by type of expenditure, covering
Employee expenditure shopping Goods Capital expenditure Debt Interest Payments Subsidy Grant Social assistance Other Expenditures 2. Transfer to Regions General Allocation Fund: For the area Special Allocation Fund: For the area which is a National Priority
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APBN & APBD Plan Mechanism
Restored and Implemented APBN Last Year Presiden RAPBN Plan DPR RAPBN Plan Rejected Submitted Aprroved APBN Restored and Implemented
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The principle of State Budget Preparation
Independence which is to increase domestic revenue sources. Savings or increasing efficiency and productivity Focusing on state laws Sharpening development priorities
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Effect of APBN and APBD in the economy
Promote economic growth Encourage community investment Expanding employment Launching an income distribution Stabilizing the circulation of money Being a control device for people on government performance
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