Act No. 11 Of 2011

Original Language Title: Undang-Undang Nomor 11 Tahun 2011

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4e8742ae80a4c5313231343438.html

ACT 11-2011 ttg Changes ACT 10-2010 FY 2011 BUDGET ttg fnHeader (); The text is not in the original format.
Back COUNTRY SHEET Republic of INDONESIA No. 81, 2011 (Additional explanation in the State Gazette of the Republic of Indonesia Number 5233) legislation of the REPUBLIC of INDONESIA number 11 in 2011 ABOUT the CHANGE in the law number 10 in 2010 ABOUT the BUDGET REVENUE and EXPENDITURE of the STATE FISCAL YEAR 2011 with the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that the Budget of income and Expenditure of the State (BUDGET) year 2011 budget drawn up in accordance with the needs of the State and Government of the Organization of the ability in the muster State revenue in order to realize the national economy based upon the economic democracy with the principle of mutuality, fairness, efficiency, environmentally sustainable, and independence, in order to achieve a secure and peaceful Indonesia, fair and democratic, improve people's welfare as well as by maintaining a balance of economic progress and national unity;
b. that since the promulgation of Act No. 10 of 2010 about the budget of the State Expenditures and revenues of the fiscal year 2011, there have been various developments and changes in circumstances that are very fundamental impact significantly on a variety of economic indicators that affect fiscal policy issues and implementation of the STATE BUDGET fiscal year 2011 and in line with the macroeconomic assumptions changes are accompanied by changes in fiscal policy so that the necessary changes over the STATE BUDGET fiscal year 2011;
c. that in order to secure the implementation of the STATE BUDGET fiscal year 2011, immediately carried out adjustment over a wide range of target State revenue, State spending, budget deficits, as well as budgetary financing needs and sumbersumber, to be more realistic and capable of supporting the achievement of economic development sasaransasaran in 2011 and the medium, both in order to support the economic activities of nasionaldalam spur growth, create jobs, and expand and improve the quality of service in the community and reducing poverty , in addition to maintaining national stability in accordance with the national development programme;
d. that the discussion of the draft law on changes to the Act No. 10 of 2010 about the budget revenue and Expenditure of the State fiscal year 2011 do the House of representatives (DPR) together with the Government having regard to consideration of the regional representative Council (DPD) as stated in the decision letter Number 52/DPD DPDRI/IV/2010-2011 date of July 15, 2011;
e. that based on considerations as referred to in letter a, letter b, letter c, letter d and need to establish laws on the Changes in the law number 10 in 2010 about the budget revenue and Expenditure of the State fiscal year 2011;
Remember: 1. Article 5 paragraph (1), article 20 paragraph (2) and paragraph (4), article 11 paragraph (1) and paragraph (2), article 31 paragraph (4), and article 33 paragraph (1), subsection (2), subsection (3), and subsection (4) of the Constitution of the Republic of Indonesia in 1945;
2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
3. Act No. 27 of 2009 about the people's Consultative Assembly, the House of representatives, the regional representative Council, and the regional House of representatives (State Gazette of the Republic of Indonesia Number 123 in 2009, an additional Sheet of the Republic of Indonesia Number 5043);
4. Act No. 10 of 2010 about the budget revenue and Expenditure of the State fiscal year 2011 (State Gazette of the Republic of Indonesia Number 126 of 2010, an additional Sheet of the Republic of Indonesia Number 5167);
Together with the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA and the PRESIDENT decide: define: the law on CHANGES to the Act No. 10 of 2010 ABOUT the BUDGET of the STATE EXPENDITURES and REVENUES of the FISCAL YEAR 2011.
Article I Some provisions of Act No. 10 of 2010 about the budget revenue and Expenditure of the State fiscal year 2011 (State Gazette of the Republic of Indonesia Number 126 of 2010, an additional Sheet of the Republic of Indonesia Number 5167) is amended as follows: 1. The provision of article 1 point 6, numbers 21, 28 figures, numbers 31 and number 41 modified, between numbers 29 and 30 numbers pasted one (1) figures i.e. number 29a , so that article 1 reads as follows: article 1 In this Act, that is: 1. Budget revenue and Expenditure of the State, hereinafter abbreviated STATE BUDGET, the annual financial plan is the Government of a country that was approved by the House of representatives.
2. State income and grant are all State acceptance that comes from tax receipts, receipt of State instead of the tax, as well as the receipt of a grant from within the country and abroad.
3. acceptance of taxation was all the country's acceptance of domestic tax and tax on international trade.
4. domestic Taxes are all State acceptance that comes from income tax, value added tax and goods and services sales tax over the luxury goods tax, Earth and buildings, excise, and other taxes.
5. international trade is all the Tax receipts of the country originating from customs import duties and to the outside.
6. acceptance of the State rather than a tax, hereinafter abbreviated PNBP, are all Central Government receipts received in the form of revenues from natural resources, part of the Government over the profit of State-owned enterprises (SOEs), the acceptance of the country instead of tax revenue, as well as other public service bodies (BLU).
7. The receipt of a grant is all receipts of the State in the form of foreign exchange and/or foreign exchange are dirupiahkan, dollars, or in the form of goods, services, and securities derived from grants that do not need to be repaid and are not binding, both originating from domestic and from abroad.
8. State Expenditure is an expenditure all countries used to finance government spending and transfer to the Centre of the region.
9. The Central Government spending according to the organisation of Central Government expenditure is allocated to ministries/institutions (K/L), in accordance with the programs of the Government work plan will be executed.
10. Central Government Expenditure by function are central government expenditures that are used to perform public service functions, the functions of Defense, public order and security, the economic function, the function environment, the function of housing and public facilities, health function, the function of tourism and culture, religious functions, the function of education, and the social protection functions.
11. The Central Government according to the kind of Shopping is shopping Central Government used to finance shopping Shopping goods, employees, capital expenditures, debt interest payments, subsidies, social assistance grants, shopping, shopping and more.
12. employees Shopping is shopping Central Government used to finance compensation in the form of money or goods provided to Central Government employees, retirees, Member of the Indonesia national army and police force of the Republic of Indonesia, and State officials, both on duty within the country or abroad, in return for the work that has been carried out, except for work related to the establishment of the capital.
13. goods Shopping is shopping Central Government used to finance the purchase of goods and services of consumables for producing goods and services, whether marketed or not marketed, and the procurement of goods which are intended to be handed over or sold to the public, as well as shopping trips.
14. Capital expenditures are expenditures of the Central Government conducted in the framework of the formation of capital in the form of land, equipment and machinery, building and building, networking, as well as in other physical form.
15. Interest payments on debt is shopping Central Government used to pay liability for use of the principal amount of debt is good debt within the country and abroad, which is calculated based on the terms and conditions of its existing debt and new debt, including estimates for costs associated with debt management.
16. the budget allocation was Subsidies granted to companies/institutions that produce, sell, export, or import the goods and services, that meet the intention of living people in such a way so that the selling price can be reached by the community.
17. energy Subsidies is the allocation of the budget granted to the company or institution that provides and distributes fuel oil (FUEL), a certain type of liquefied petroleum gas (LPG) canisters 3 (three) pounds, and electric power selling price so affordable by the people in need.
18. Shopping is shopping Central Government grants in the form of money, goods, or services from the Government of kepadaBUMN, negaralain, government agencies/international organizations, especially local government loans and/or grants of foreign diterushibahkan to areas that need not be paid back, are not mandatory and not tying up, not continuously, with the transfer of rights is voluntary and undertaken with the agreement between the giver grants and grantees.
19. Social assistance is all State expenditure in the form of a money transfer/goods rendered kepadamasyarakatmelalui ministries/agencies and/or local authorities to protect the public from the possibility of a wide range of social risks.

20. other Shopping are all expending or central government expenditure allocated to fund the purposes of agencies that do not have the code section of the budget, the purposes of which are ad hoc (not continuous), the liability of the Government in the form of a contribution or dues to the organization/international financial institutions who have not been accommodated in the budget of the ministries/agencies, and fiscal as well as risk reserve funds in anticipation of an urgent need.
9. Transfer to the region is part of State spending in order to fund the implementation of fiscal decentralization in the form of equalization funds, special autonomy Fund, and funding adjustments.
22. The Fund balance of the Fund is sourced from the STATE BUDGET revenue is allocated to regions to fund the needs of the region in the framework of the implementation of the decentralization of funds for general allocation fund, results, and special allocation funds, as stipulated in Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government.
23. Funds for the result, hereinafter abbreviated DBH, was a fund sourced from STATE BUDGET revenues are allocated to regions based on a certain percentage figures to fund the needs of the region in the framework of the implementation of decentralization, as stipulated in Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government.
24. the general allocation Fund, hereinafter abbreviated DAU, is a fund sourced from STATE BUDGET revenues are allocated to the region with the goal of equitable financial capability regional needs to finance interregional in the framework of the implementation of decentralization, as stipulated in Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the Regional Government, calculated from the domestic Revenue (PDN) neto.
25. domestic Revenue neto, who henceforth PDN neto, is a summation of the results of acceptance and receipt of State taxation is not a tax, reduced by the acceptance of a State that dibagihasilkan to the region in the form of DBH, a budget which is directed be shopping PNBP Ministries/agencies, tax subsidies, as well as several other subsidies of certain types of FUEL subsidies and LPG tubes 3 (three) pounds electricity, subsidies, subsidies for fertilizers, food subsidies, and subsidies are calculated based on weight of seed/a certain percentage.
26. special allocation Fund, hereinafter abbreviated DAK, is a fund sourced from STATE BUDGET revenues are allocated to specific areas with the aim to help fund special activities is the Regional Affairs and in accordance with national priorities, as stipulated in Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government.
27. the special autonomy Funds are funds allocated to finance the implementation of the special autonomy of a region, as defined in Act No. 35 of 2008 about the determination of the Replacement Government Regulations Act No. 1 of 2008 about the changes to the Act No. 21 of 2001 on special autonomy For Papua Province into law and Act No. 11 of 2006 about the Government of Aceh.
28. the adjustment Funds are funds allocated to assist the region in order to carry out certain policies of the Government and the HOUSE of REPRESENTATIVES legal rules, which consist of regional incentive funds, additional funds Income Teachers civil servant area (PNSD), funds are transferred from the Ministry of national education to Transfer to the regions, in the form of Allowances the teaching profession and School Operational Assistance (BOS), the adjustment Fund Infrastructure areas, Lacking Funds to pay for infrastructure facilities and infrastructure the province of West Papua , as well as the acceleration of the Regional Infrastructure Development Fund (DPPID).
29. The assistance of the school's operations, hereinafter abbreviated as BOS, was used primarily to fund the cost of personnel for the non SI unit of primary education as compulsory executor, and it can be possible to fund some other activities according to the instructions of the Technical Secretary of the National Education.
29A. The acceleration of regional infrastructure development Fund (DPPID) is a fund allocated to the region in order to realize the public service through the provision of infrastructure and the infrastructure of the area, which is intended to encourage the acceleration of regional development.
30. The financing of budget deficit is a admission all types of financing used to cover the country's budget deficit in the STATE BUDGET and the financing of expenditure needs.
31. domestic Financing is all acceptance financing that comes from domestic banking and nonperbankan, consisting of penerimaa pengembalianpenerusan installment loan, cash accounts for financing public investment credits State Government, balance the budget, reserve funds account more reforestation, results of privatization, asset management, securities net issuance of countries, domestic loans, reduced spending on financing the development account that includes forests, a government investment fund , the inclusion of capital funds, State Revolving Fund, the development of national education, and liabilities incurred due to the Government's guarantee.
32. The rest of the more budget financing, hereinafter abbreviated SILPA, is the difference in the realization of more financing over the realization of budget deficits that tr. adi.
33. Balance the budget even more, hereinafter abbreviated SAL, is the accumulation of residual budget financing more fiscal year ago and the concerned financial year after it closed, plus/minus correction with bookkeeping.
34. State securities, hereinafter abbreviated SBN, including State securities Shariah State.
35. In State, hereinafter abbreviated CN, are securities in the form of a letter of acknowledgment of debt in rupiah or foreign currency guaranteed interest payments and anyway by the State of the Republic of Indonesia in accordance with the validity period, as stipulated in Act No. 24 of 2002 about the State.
36. Bonds of Islamic countries, hereinafter abbreviated SBSN, or can be called sukuk, the country is the State securities issued based on sharia principles, as evidence against the inclusion of part of the assets of top SBSN, both in rupiah or foreign currency, as stipulated in Act No. 7 of 2008 concerning Shariah State Securities.
37. Government assistance that has not set its status, hereinafter abbreviated to BPYBDS, is Government assistance in the form of a State-owned Goods that originate from the STATE BUDGET, which has been operated and/or used by STATE-OWNED ENTERPRISES based on News Events and Handover to date recorded on the financial statements of the Ministry of State/Institution (K/L) or on STATE-OWNED ENTERPRISES.
38. Government investment fund is Government support in the form of financial compensation and/or in other forms of compensation given by the Government to the business entity and BLU.
39. The inclusion of the country's capital is the separation of the country's wealth from the STATE BUDGET or the determination of the company's reserves or other sources to serve as the capital of STATE-OWNED ENTERPRISES and/or other limited liability company and a privately run corporations, including capital participation to the organization/international financial institutions.
40. The Fund's revolving fund is managed by the BLU for lent and rolled out to the community with the aim of improving people's economic and other purposes.
41. the national education development fund the education budget is allocated for the establishment of lasting Education Fund (endowment fund) which aims to guarantee the sustainability of the education program for the next generation as a form of accountability mechanism of the intergenerational management using a rolling Fund and reserve fund education to anticipate the needs of rehabilitation education facilities damaged by natural disasters made by BLU Fund Manager in education.
42. the domestic Loan is any loan by the Government earned from domestic lenders to pay back with specific requirements, in accordance with the validity period.
43. The obligation of guarantee is an obligation that is potentially being the Government's burden due to the granting of bail to STATE-OWNED ENTERPRISES and/or areas owned enterprises (BUMD) in terms of STATE-OWNED ENTERPRISES and/or OWNED COMPANIES in question could not pay its obligations to the creditors in accordance the loan agreement.
44. foreign Financing neto is all the financing comes from the withdrawal of the foreign loans of the loan program and project loans reduced by forwarding a loan and the loan principal installment payments abroad.
45. The loan program is a loan received in cash where the dilution requires the fulfillment of certain conditions agreed the two sides such as the matrix of policy or performance of specific activities.
46. The loan project is a foreign loans used to finance certain activities of ministries/agencies, including loans that are diteruspinjamkan and/or diterushibahkan to local governments and/or STATE OWNED COMPANIES.
47. Forwarding loans are loans of foreign or domestic loans received by Central Government diteruspinjamkan to local governments or STATE-OWNED ENTERPRISES that have to be paid back with certain terms and conditions.
48. the Education Budget is the allocation of the budget on the function of education budgeted through the ministries/agencies, allocation of budget education through transfers to the regions, and the allocation of budget expenditure on education through the financing, including the salaries of educators, but does not include the education budget is limited, to finance the holding of education became the responsibility of the Government.

49. the education budget Percentage is the ratio of the education budget allocations to the total budget of the State.
50. The fiscal year 2011 is the period of 1 (one) year counted starting from 1 January up to 31 December 2011.
2. The provisions of article 2 paragraph (2), subsection (3), subsection (4), and subsection (5) amended so that article 2 reads as follows: article 2 (1) state income and grant Budget fiscal year 2011 retrieved from sources: a. acceptance of taxation;

b. acceptance of State instead of taxes; and c. the receipt of grants.
(2) acceptance of taxation referred to in paragraph (1) letter a are estimated at Rp 878.685.216.762.000 RP (eight hundred seventy-eight trillion six hundred and eighty-five billion two hundred and sixteen million seven hundred sixty two thousand rupiahs).
(3) acceptance of the country instead of the tax referred to in subsection (1) letter b are estimated at Rp RP 286.567.317.002.000 (two hundred and eighty six trillion five hundred sixty-seven billion three hundred seventeen million two thousand rupiahs).
(4) the receipt of grants as referred to in paragraph (2) Letter c is estimated amounting to Rp4.662,105,508,000.00 (four trillion six hundred sixty-two billion one hundred and five million five hundred eight thousand rupiah).
(5) the amount of State income and grant budget fiscal year 2011 as mentioned in subsection (2), subsection (3), and subsection (4) is estimated at Rp RP 1.169.914.639.272.000 (one hundred and sixty nine quadrillion trillion nine hundred fourteen billion six hundred and thirty-nine million two hundred and seventy-two thousand rupiahs).
3. The provisions of article 3 paragraph (2) and paragraph (3), paragraph (2) letter a number 3 removed, and paragraph (2) letter b modified, paragraph (4), and subsection (4) amended so that article 3 reads as follows: article 3 (1) receipt of tax referred to in article 2 paragraph (2) consists of: a. a tax in the country; and b. international trade taxes.
(2) domestic tax revenues as intended in paragraph (1) letter a are estimated at Rp 831.745.348.636.000 RP (eight trillion one hundred and thirty-seven hundred forty five billion three hundred forty eight million six hundred and thirty-six thousand rupiah), which consists of: a. income tax amounting to Rp 431,977,019,922,000.00 (four hundred and thirty-one trillion nine hundred seventy-seven billion nine hundred nineteen million twenty-two thousand rupiahs) , including income tax borne by Government (PPh DTP) above: 1. geothermal commodities amounting to Rp RP 1.000.000.000.000 (one trillion rupiah); and 2. interest rate, yield, and earning a third-party service that is given to the Government in publishing the State securities in the international market, but does not include the services of a local legal consultant, Rp RP 2.500.000.000.000 (two trillion five hundred billion rupiah); 3. Removed;

that in practice, each administered DTP PPh with regulation of the Minister of finance.
b. value added tax and goods and services sales tax over luxury goods amounting to Rp RP 298.441.393.727.000 (two hundred and ninety-eight trillion, four hundred and forty-one billion three hundred and ninety-three million seven hundred twenty seven thousand dollars), inclusive of value added tax borne by the Government (VAT DTP) above: 1. certain types of fuel oil and LPG tubes three kilograms of subsidized Rp0 RP (nil);
2. tax in order to import (PDRI) exploration of the upstream oil and gas and geothermal heat of Rp0,00 (nil); 3. climate change adaptation and mitigation of Rp0,00 (nil); and 4. VAT of cooking oil in the framework of the stabilization of food Rp0,00 (nil);

which in practice will be regulated by the Government.
c. building amounting to Rp pajakbumidan RP 29.057.780.000.000 (twenty-nine trillion fifty-seven billion seven hundred eighty million dollars);
d. tax amounting to Rp 68.075.339.103.000 RP (sixty-eight trillion seventy-five billion, three hundred and thirty-nine million three hundred thousand rupiah); and e. any other tax of Rp RP 4.193.815.884.000 (four trillion one hundred and ninety-three billion eight hundred and fifteen million eight hundred eighty-four thousand rupiah).
(3) international trade tax revenues as intended in paragraph (1) letter b are estimated at Rp 46.939.868.126.000 RP (forty-six trillion nine hundred thirty-nine billion eight hundred and sixty eight million one hundred twenty-six thousand rupiah), which consist of: a. import duties amounting to Rp 21.500.792.207.000 RP (twenty one trillion five hundred billion seven hundred ninety two million two hundred and seven thousand rupiah) , including import duties borne by Government (BMDTP) Rp RP 500.000.000.000 (five hundred billion rupiah), that its implementation is governed by regulation of the Minister of finance; and b. the Customs out of Rp 25.439.075.919.000 RP (twenty-five trillion nine hundred and thirty-four billion seventy-five million nine hundred nineteen thousand rupiah).
(4) the details of the fiscal year 2011 tax receipt as referred to in paragraph (2) and paragraph (3) is as stated in the explanation of this verse.
4. The provisions of article 4 paragraph (2), subsection (4), subsection (8), and subsection (9), subsection (10), and an explanation of paragraph (10) amended so that article 4 reads as follows: article 4 (1) the acceptance of the State instead of the tax referred to in article 2 paragraph (3) composed of: a. acceptance of natural resources;

b. part Government-OWNED ENTERPRISES profit up;

c. acceptance of other tax not country; and d. revenue BLU.
(2) Acceptance of the natural resources referred to in paragraph (1) letter a are estimated at Rp RP 191.976.022.718.000 (one hundred ninety-one trillion nine hundred seventy-six billion twenty-two million seven hundred and eighteen thousand rupiah), consisting of: a. acceptance of natural resources and gasbumi petroleum (oil & gas SDA) of Rp173.167,270,000,000.00 (one hundred and seventy-three trillion seven billion one hundred sixty-two hundred and seventy million dollars); and b. acceptance of the natural resources of the Earth and natural gas nonminyak (SDA nonmigas) amounting to Rp 18.808.752.718.000 RP (eighteen trillion eight hundred eight billion seven hundred fifty-two million seven hundred and eighteen thousand rupiah).
(3) funds reserved for recovery activities location of petroleum left by the contractor Contract (KKKS) should be placed on national banking.
(4) the part of the Government over the STATE-OWNED ENTERPRISES profit as referred to in paragraph (1) letter b are estimated at Rp 28.835.823.000.000 RP (twenty-eight trillion, eight hundred thirty-five billion eight hundred and twenty-three million rupiah).
(5) in order to optimize the reception section of the Government over the profits of the banking businesses in STATE-OWNED ENTERPRISES, settlement of accounts receivable problematic on STATE-OWNED ENTERPRISES in the field of banking business is done in accordance with Act No. 40 year 2007 on limited liability company and Act No. 19 of 2003 about State-owned enterprises and its rules of implementation.
(6) the provisions on the settlement of receivable problematic on STATE-OWNED ENTERPRISES in the field of banking business as referred to in subsection (5) is set by regulation of the Minister of finance.
(7) the acceptance of part of the Government over the STATE-OWNED ENTERPRISES profit as referred to in subsection (4) includes the receipt of the part of the Government over the profits of PT PLN (Persero) in fiscal year 2010 as a result of granting business margin of 8% (eight percent) to PT PLN (Persero).
(8) the receipt of the State rather than taxes referred to in paragraph (2) Letter c is estimated at Rp 50.339.436.023.000 RP (fifty trillion three hundred thirty-nine billion four hundred thirty-six million twenty-three thousand dollars).
(9) income BLU as mentioned on paragraph (1) letter d estimated at Parlay. 416,035,261,000.00 (fifteen trillion, four hundred and sixteen billion thirty-five million two hundred sixty-one thousand rupiah).
(10) the details of acceptance state fiscal year 2011 tax not referred to in subsection (2), subsection (4), subsection (8), and subsection (9) is as stated in the explanation of this verse.
5. The provisions of article 5 paragraph (2), subsection (3), and subsection (4) amended so that article 5 reads as follows: article 5 (1) of the State budget of fiscal year 2011 consists of: a. budget of the Central Government; and b. a budget transfer to the area.
(2) the Central Government budget as referred to in paragraph (1) letter a are estimated at Rp RP 908.243.422.687.800 (nine hundred eight trillion, two hundred forty-three billion four hundred and twenty-two million six hundred eighty-seven thousand eight hundred rupiah).
(3) a budget transfer to the area referred to in subsection (1) letter b are estimated at Rp RP 412.507.891.828.200 (four hundred and twelve trillion seven billion five hundred and eight hundred ninety-one million eight hundred twenty-eight thousand two hundred rupiah).
(4) the amount of the State budget of fiscal year 2011 as stipulated in paragraph (2) and paragraph (3) is estimated at Rp RP 1.320.751.314.516.000 (one hundred and twenty three quadrillion trillion seven hundred fifty-one billion three hundred and fourteen million five hundred sixteen thousand dollars).
6. The provisions of article 6 paragraph (2), subsection (3), subsection (4), subsection (5) and paragraph (6) amended so that article 6 reads as follows: article 6 (1) the budget of the Central Government as stipulated in article 5 paragraph (1) letter a grouped upon: a. the Central Government spending, according to the Organization;

b. Central Government expenditure by function; and c. the Central Government spending by type of shopping.

(2) the Central Government spending according to the organizations referred to in paragraph (1) letter a are estimated at Rp 908.243.422.687,800.00 (nine hundred eight trillion, two hundred forty-three billion four hundred and twenty-two million six hundred eighty-seven thousand eight hundred rupiah).
(3) the Central Government Expenditures by function as intended in paragraph (1) letter b are estimated at Rp 908.243.422.687,800.00 (nine hundred eight trillion, two hundred forty-three billion four hundred and twenty-two million six hundred eighty-seven thousand eight hundred rupiah).
(4) the Central Government spending according to the type of expenditure referred to in paragraph (2) Letter c is RP 908.243.422.687.800 Rp diperkirakansebesar (nine hundred eight trillion, two hundred forty-three billion four hundred and twenty-two million six hundred eighty-seven thousand eight hundred rupiah).
(5) further changes to spending ministries/institutions (K/L) as a result of the presence of an extra budget (ABT) amounting to Rp29.086. 167,268,096.00 (twenty-nine trillion eighty six billion one hundred sixty-seven million two hundred sixty-eight thousand and ninety-six cents) including the budget for the implementation of the reward amounting to Rp RP 295.525.363.000 (two hundred and ninety-five billion five hundred twenty-five million three hundred and sixty three thousand rupiah) and Rp 1.641.170.000 RP punishment (one billion six hundred and forty-one million one hundred and seventy thousand rupiah) discussed the joint between the House of representatives and the Government.
(6) change of Central Government budget of fiscal year 2011, as referred to in paragraph (2), subsection (3), and subsection (4), further specified in the letter of Assignment work plan and budget Ministries/institutions (SP RKA-K/L).
7. The provisions of article 7 paragraph (1) and subsection (4) amended, between paragraph (1) and paragraph (2) is inserted 1 (one) verse, namely paragraph (1a), subsection (2), and subsection (2) amended so that article 7 reads as follows: article 7 (1) subsidies for Fuel oil (FUEL) and certain types of liquefied petroleum gas (LPG) canisters 3 (three) pounds the year 2011 budget is estimated at Rp 129.723.580.000.000 entrance (one hundred twenty-nine trillion seven hundred twenty-three billion five hundred eighty million dollars).
(1a) subsidies on fuel oil (FUEL) and certain types of liquefied petroleum gas (LPG) canisters 3 (three) kilograms referred to in subsection (1), including VAT of FUEL subsidies over subsidies to certain types and liquefied petroleum gas (LPG) canisters 3 (three) pounds.
(2) control of a particular type of FUEL subsidies budget and liquefied petroleum gas (LPG) canisters 3 (three) pounds in the fiscal year 2011 is done through efficiency against cost and margin distribution businesses (alpha), as well as do FUEL consumption control policies are subsidized.
(3) motor vehicle fuel tax (PBBKB) for the calculation of certain types of FUEL subsidy of 5% (five percent).
(4) in the event that the estimated average price of crude oil Indonesia [Indonesian Crude Price (ICP)] within 1 (one) year experienced a rise of more than 10% (ten percent) of the rates assumed in the APBNPerubahan 2011, the Government is given the authority to make adjustments of subsidized fuel prices.
8. The provisions of article 8 paragraph (1) is changed, between paragraph (1) and paragraph (2) is inserted 1 (one) verse, namely paragraph (1a), subsection (2), and subsection (2) amended so that article 8 reads as follows: article 8 (1) of the electricity Subsidies in the fiscal year 2011 is estimated at Rp RP 65.565.115.788.000 (sixty-five trillion five hundred sixty five billion one hundred and fifteen million seven hundred eighty-eight thousand rupiah).
(1a) the electrical Subsidies as referred to in subsection (1) includes payment of subsidies of electricity shortage in 2009 (audited) Rp RP 4.580.473.788.000 (four trillion five hundred eighty billion four hundred and seventy-three million seven hundred eighty-eight thousand rupiah).
(2) Budgetary Control electrical subsidies in the fiscal year 2011 is done through administering margin to PT PLN (Persero) in the framework of the investment financing requirement fulfillment of PT PLN (Persero) set of 8% (eight percent) in 2011.
9. The provisions of article 10 paragraph (1) is changed, between paragraph (1) and paragraph (2) is inserted 1 (one) verse, namely paragraph (1a), so the article 10 reads as follows: article 10 (1) fertilizer Subsidies in the fiscal year 2011 is estimated at Rp 18.803.025.202.000 RP (eighteen trillion three billion eight hundred twenty-five million two hundred and two thousand rupiahs).
(1a) the fertilizer Subsidies referred to in paragraph (1) has included the payment of a deficiency of fertilizer subsidies for fiscal year 2009 (audited) Rp RP 1.967.601.852.000 (one trillion nine hundred sixty-seven billion six hundred and one million eight hundred fifty-two thousand dollars) and include a shortage of fertilizer subsidy reallocation pay fiscal year 2008 (audited) Rp RP 458.423.350.000 (four hundred and fifty-eight billion four hundred and twenty-three million three hundred and fifty thousand dollars) from other parts of the budget (BA 999.08) to part of the budget subsidy (BA 999.07).
(2) the Government gave priority to the adequacy of the required gas supply fertilizer domestic producers in order to maintain food security, keeping the country's acceptance of optimizing gas sales.
(3) in order to reduce the burden of agricultural subsidies are mainly fertilizers on the future, the Government guarantees the price of gas to meet the needs of domestic fertilizer producers with domestic prices.
(4) local governments are given the authority to oversee the distribution of subsidized fertilizer through the mechanism of a definitive Plan needs of Group (RDKK).
10. The provisions of article 12, and article 12 amended so that article 12 reads as follows: article 12 of subsidies in the framework of the obligations of public service/public service obligation (PSO) in the fiscal year 2011 is estimated at Rp RP 1.849.403.651.000 (one trillion eight hundred forty-nine billion four hundred and three million six hundred fifty-one thousand rupiah).

11. The provisions of article 13, so Article 13 reads as follows: article 13 mortgage interest Subsidy programs in fiscal year 2011 is estimated at Rp RP 1.866.248.000.000 (one trillion eight hundred sixty-six billion two hundred forty eight million rupiah).

12. The provisions of article 14 amended so that Article 14 reads as follows: article 2 taxes covered Government Subsidies (DTP) in the fiscal year 2011 is estimated at Rp RP 4.000.000.000.000 (four trillion dollars).
13. The provisions of article 15 paragraph (1), subsection (2) and paragraph (3) are deleted, so the Article 15 reads as follows: article 15 (1) Shopping Subsidies referred to in article 7 and article 8 can be tailored to the needs of realization in the budget goes to anticipate the realization of macroeconomic assumption deviation and change the parameters of the subsidy, based on the financial capabilities of the State.

(2) is deleted.

(3) is deleted.

14. The provisions of article 18 paragraph (1) is amended so that Article 18 reads as follows: article 18 (1) tackling attempts to smooth the mud Sidoarjo, the allocation of funds on Agency Tackling Mud Sidoarjo (BPLS) fiscal year 2011, can be used to pay off the shortage of land purchase, payment assistance contract home, living allowances and the cost of evacuation outside the school on the map three village (the village of Kedung Cangkring Village, Besuki , and the village of Pejarakan), as well as to help contract home, living allowances, the cost of the evacuation, relocation, and payment for the purchase of land and buildings on nine pillars three neighbors in the village (the village of Siring Jatirejo Village, West Village and Mindi).
(2) the Lack of payment of the purchase of the land beyond the map area affected on the three village (the village of Kedung Cangkring, Besuki Village, and Pejarakan Village) tailored to the stage of settlement made by PT Lapindo Brantas.
3. The provisions of article 20 paragraph (1) is changed, between paragraph (1) and paragraph (2) is inserted two paragraphs, namely paragraphs (1a) and (1b), and added one (1) paragraph, namely, subsection (6), article 20 reads as follows: article 20 (1) in the framework of the efficiency and effectiveness of implementation of the budget of fiscal year 2010, ministries/institutions (K/L) that perform optimization of the budget in fiscal year 2010 can use the results of the optimization of the budget in fiscal year 2011 hereinafter referred with an award or reward.
(1a) of the Ordinance the determination results of optimization as referred to in paragraph (1) are governed further by the Government.
(1b) the ministries/agencies (K/L) that does not fully implement the budget of fiscal year 2010 as already established, the budget is not absorbed will be a deduction factor in the determination of the allocation of the budget in fiscal year 2011.
(2) a deduction Factor in the determination of the allocation of budget in the budget 2011 for ministries/institutions (K/L) that does not fully implement the budget in 2010 as referred to in paragraph (1) are defined as follows: a. the reduction imposed only against ministries/institutions (K/L) that cannot provide a reason that can be accounted for;
b. reduction in fiscal year 2011 spending launched to ministries/institutions (K/L) as stated on the letter a is the maximum of the rest of the 2010 budget which is not absorbed; and c. a reduction in fiscal year 2011 spending launched as stated on the letter a and letter b charged at a unit of work which does not absorb the pagu shopping ministries/institutions (K/L) maximum cutting through the allocation of the budget on Budget Implementation Checklist (DIPA) unit of work is concerned.

(3) Penguranganpagukepada ministries/institutions (K/L) established by decision of the Minister of finance no later than March 31, 2011.
(4) the reduction referred to in paragraph pagu (3) reported in the fiscal year 2011 BUDGET Changes and/or central government financial reports (LKPP) in 2011. (5) an Ordinance slashing spending further regulated launched by the Government.
(6) in order to use the results of the optimization shopping ministries/institutions (K/L) fiscal year 2010 on fiscal year 2011 (reward) as referred to in paragraph (1), the Government can use SAL or State spending adjustment.
16. The provisions of article 25 paragraph (2) and paragraph (3) are amended so that Article 25 reads as follows: article 25 (1) a budget transfer to the area referred to in article 5 paragraph (1) letter b consists of: a. the equalization funds; and b. the special autonomy funds and adjustment.
(2) the balance of Funds as referred to in paragraph (1) letter a are estimated at Rp RP 347.538.605.495.000 (three hundred and forty-seven trillion five hundred thirty-eight billion six hundred and five million four hundred ninety five thousand rupiah).
(3) a special autonomy Fund and adjustments referred to in paragraph (1) letter b are estimated at Rp 64.969.286.333.200 RP (sixty-four trillion nine hundred sixty nine billion two hundred eighty six million three hundred and thirty-three thousand two hundred rupiah).
17. The provision of article 26 paragraph (2), subsection (3), subsection (4), and subsection (6), subsection (5) is deleted, an explanation of paragraph (4), and subsection (6), paragraph (13), and an explanation of paragraph (13) was changed, so that Article 26 reads as follows: article 26 (1) Equalization Fund as stipulated in article 25 paragraph (1) letter a consists of: a. funds for results;

b. allocation of public funds; and special allocation fund c..
(2) the funds for the results referred to in paragraph (1) letter a are estimated at Rp 96.772.092.547.000 RP (ninety-six trillion seven hundred seventy-two billion ninety-two million five hundred forty seven thousand rupiah).
(3) funds for the results referred to in paragraph (2) includes pay less Tax PPh, DBH of Earth and building (PBB), the Bea acquisition of rights to land and buildings (BPHTB), and Excise Tobacco Results, as well as DBH SDA petroleum, gas, General mining, forestry, fisheries, mining and geothermal.
(4) the allocation of Public Funds as referred to in paragraph (1) letter b are estimated at Rp RP 225.533.712.048.000 (two hundred and twenty-five trillion five hundred thirty-three billion seven hundred twelve million forty-eight thousand rupiah), including the positive correction DAU over the 12 (twelve) area of Kabupaten/Kota Rp RP 887.223.000 (eight hundred and eighty-seven million two hundred twenty-three thousand dollars). (5) is deleted.
(6) special allocation Funds as referred to in paragraph (2) Letter c is estimated at Rp 25.232.800.900.000 RP (twenty-five trillion, two hundred thirty-two billion eight hundred million nine hundred thousand dollars), including the positive correction DAK for 8 (eight) district/city of Rp RP 900,000 (nine hundred thousand rupiah).
(7) technical instructions the implementation of DAK Education must first be consulted/approval of Commission REPRESENTATIVES X Wing education as set forth in article 15 paragraph (5) of Act No. 17 of 2003 about the finances of the State. To ensure effectiveness, efficiency, and akuntabilitasnya, then the implementation of DAK education should use a method of procurement of goods and services refers to the mechanism in accordance with the prevailing regulation and not in the form of a block grant/grants to the beneficiaries or the school.
(8) in the event that launched over the estimated allocation of DBH set out in the fiscal year 2011 is insufficient realization or distribution needs exceed launched in fiscal year 2011, government channel allocation based on DBH realization of acceptance in accordance with the legislation.
(9) in the event there is a remainder of the realization of the acceptance that has not been dibagihasilkan as the impact is not yet producing areas of teridentifikasinya, Minister of finance puts the rest of the receipt referred to as reserve fund in the accounts of the Government.
(10) a reserve fund referred to in subsection (9) is allocated based on the difference between the budget in a single year launched with the distribution of DBH quarterly I up to quarter IV fiscal year 2011.
(11) the management of the reserve fund in the Government's accounts as referred to in paragraph (9) is set with or based on the regulation of the Minister of finance.
(12) the calculation and further divisions regarding Equalization Fund is conducted in accordance with the provisions of Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government.
(13) the details of the fund balances Year 2011 budget as referred to in paragraph (2) and paragraph (6) is as stated in the explanation of this verse.
18. The provisions of article 27 paragraph (1) letter b plus one (1) figures i.e. number 7, and paragraph (3), after subsection (10) plus two (2) subsection i.e., verse 11 and 12, so that article 27 reads as follows: article 27 (1) the special autonomy Funds and adjustments referred to in Article 25 paragraph (1) letter b consists of: a. a special autonomy Fund; and b. the adjustment fund, consisting of: 1. additional funds income teachers civil servant area (PNSD);

2. regional incentive funds (DID);

3. the allowance of the teaching profession (TPG);

4. operational assistance (BOS);

5. adjustment fund infrastructure area (DPID);
6. less pay funds and infrastructure the infrastructure of the province of West Papua fiscal year 2008; and 7. acceleration of the development of regional infrastructure Fund (DPPID).
(2) a special autonomy Fund referred to in subsection (1) letter a are estimated at Rp 10.421.312.993.000 RP (ten trillion, four hundred twenty one billion three hundred twelve million nine hundred and ninety-three thousand dollars).
(3) Fund adjustments as referred to in paragraph (1) letter b are estimated at Rp 54.547.973.340.200 RP (fifty-four trillion five hundred forty-seven billion nine hundred and seventy-three million three hundred forty thousand two hundred rupiah).
(4) additional funds income teachers civil servant area (PNSD) as referred to in paragraph (1) letter b figure 1 estimated at Rp 3.696.177.700.000 RP (three trillion six hundred ninety six billion one hundred seventy-seven million seven hundred thousand rupiah).
(5) the regional incentive Fund referred to in subsection (1) letter b figure 2 estimated at Rp RP 1.387.800.000.000 (one trillion three hundred eighty-seven billion eight hundred million rupiah).
(6) allowance of the teaching profession (TPG) as referred to in paragraph (1) letter b number 3 are estimated at Rp 18.537.689.880.200 RP (eighteen trillion five hundred thirty seven billion six hundred and eighty-nine million eight hundred eighty thousand two hundred rupiah).
(7) the school operational Assistance (BOS) as referred to in paragraph (1) letter b Figure 4 estimated at Rp 16.812.005.760.000 RP (sixteen trillion eight hundred and twelve billion five million seven hundred sixty thousand dollars) and will be paid through the mechanism of the transfer to the area.
(8) Danapenyesuaian infrastructure areas as referred to in paragraph (1) letter b number 5 is estimated at Rp 7.700.800.000.000 RP (seven trillion seven hundred billion eight hundred million rupiah).
(9) Less pay for infrastructure facilities and infrastructure fund the province of West Papua's 2008 fiscal year referred to in subsection (1) letter b angka6 estimated at $. 500,000,000.00 (one hundred billion five hundred million rupiah).
(10) the regional incentive Fund referred to in subsection (5) is used in the framework of the implementation of the educational function is allocated to regions taking into account certain criteria.
(11) the acceleration of the development of regional infrastructure Fund (DPPID) as referred to in paragraph (1) letter b Figure 7 estimated at Rp 6.313.000.000.000 RP (six trillion three hundred and thirteen billion rupiah), consisting of: a. Rp InfrastrukturPendidikan RP 613.000.000.000 (six hundred and thirteen billion rupiah).
b. Infrastructure Resettlement Areas amounting to Rp RP 500.000.000.000 (five hundred billion rupiah).
c. other infrastructure amounting to Rp5.200,000,000,000.00 (five trillion two hundred billion rupiah).
(12) regional government accelerated infrastructure development fund recipient area referred to in subsection (11) may carry out programs and activities preceding the determination of local regulations regarding changes to BUDGETS, by way of a set of regulations outlining changes head area of a GRANT by first notifying the Chairman of PARLIAMENT, draw up a budget work plan of the working units of the device area (RKA-SEGWAY) and validating Documents the implementation of the budget of the working units of the device area (DPA-SEGWAY) as the basis for its implementation henceforth, accommodated in local regulations regarding changes to BUDGETS. In the event that the regional government has set local regulations about NATIONAL or regional regulations regarding changes to BUDGETS, or because it does not make changes to a GRANT, then it can still carry out the programs/activities to perform procedures such as the above and deliver in the realization of the Budget Report (LRA) in accordance with the legislation.
19. The provisions of article 28 paragraph (1), subsection (2), and subsection (3) amended so that Article 28 reads as follows: article 28 (1) Rp Anggaranpendidikan RP 266.940.602.903.200 (two hundred sixty-six trillion nine hundred forty billion six hundred two million nine hundred and three thousand two hundred rupiah).

(2) the percentage of the educational budget is amounted to 20.2% (twenty-two per cent of semicolon), which is a comparison of the education budget allocations referred to in subsection (1) to the total State budget is Rp RP 1.320.751.314.516.000 (one hundred and twenty three quadrillion trillion seven hundred fifty-one billion three hundred and fourteen million five hundred sixteen thousand dollars).
(3) in the education budget allocations referred to in subsection (1) include the National Education Development Fund amounting to Rp RP 2.617.700.000.000 (two trillion six hundred seventeen billion seven hundred million rupiah) that its use is regulated in accordance with the provisions of the legislation.
20. The provisions of article 29 paragraph (1) and paragraph (2), subsection (3), and subsection (3) amended so that Article 29 reads as follows: article 29 (1) the amount of State income and grant budget fiscal year 2011 is estimated at Rp RP 1.169.914.639.272.000 (one hundred and sixty nine quadrillion trillion nine hundred fourteen billion six hundred and thirty-nine million two hundred and seventy-two thousand rupiahs) , as referred to in article 2 paragraph (5), is smaller than the amount of the State budget are estimated at Rp RP 1.320.751.314.516.000 (one hundred and twenty three quadrillion trillion seven hundred fifty-one billion three hundred and fourteen million five hundred sixteen thousand rupiah), as stipulated in article 5 paragraph (4) so that in the fiscal year 2011 there is a budget deficit estimated at Rp 150.836.675.244.000 entrance (one hundred fifty trillion eight hundred thirty-six billion six hundred seventy-five million two hundred and forty-four thousand dollars) to be financed from the budget deficit financing.
(2) Financing deficit of fiscal year 2011 budget as referred to in subsection (1) is obtained from sources: a. domestic financing is estimated at Rp RP 153.613.307.023.000 (one hundred fifty three trillion six hundred thirteen billion seven million three hundred twenty-three thousand rupiah); and b. the foreign financing neto estimated at negative Rp RP 2.776.631.779.000 (two trillion seven hundred seventy-six billion six hundred and thirty-one million seven hundred seventy-nine thousand dollars).
(3) details of financing the budget deficit of the year 2011 budget as referred to in paragraph (2) is as stated in the explanation of this verse.
21. Between Article 29 and article 30 pasted one article, namely Article 29A, so Article 29A reads as follows: article 29A (1) the Minister of finance is granted the authority to allocate the budget guarantee obligations of the Government for the acceleration of the construction of power plants that use coal; the granting of guarantees and interest subsidies by the Central Government in the framework of the acceleration of the provision of drinking water; the assignment to the State electricity company PT (Persero) to perform the acceleration of construction of power plants that use coal and gas renewable energy; and securing the infrastructure project in partnership with the Agency for work done through the business entity guarantee infrastructure.
(2) the powers referred to in subsection (1) is carried out with the approval of the House of representatives (DPR).
(3) in the case of the budget the Government guarantee obligation referred to in paragraph (1) telahdicairkan, accounted for as receivable/receivables to an entity is assured or shopping ministries/agencies.
(4) in the event of a guarantee obligation of the Government budget has been allocated as intended in paragraph (1) is not used in the current year is exhausted, the budget dimaksuddapat Government guarantee liabilities accumulated by the mechanism of transfer funds into the accounts of the guarantee reserve fund of the Government that opened in the Bank Indonesia guarantee obligations for the payment of the Government in the forthcoming budget.
(5) further Provisions in the framework of the implementation of the budget of the Government's guarantee obligation referred to in subsection (4) is set by regulation of the Minister of finance.
22. The provisions of article 30 paragraph (1) and paragraph (2) are amended so that article 30 reads as follows: article 30 (1) the inclusion of the country's capital in the international financial institutions/organizations and the participation of State Capital (a) the other is going to do and/or have been recorded in the financial statements of the Central Government (LKPP) as the Permanent Capital of the State of Equity Investments, set to become the country's capital participation in organization/international financial institutions and the participation of State Capital (a) the other.
(2) the implementation of the country's capital participation in organization/international financial institutions and the participation of State Capital (a) other as referred to in paragraph (1) established by regulation of the Government.
23. Among Article 36 and article 37 pasted one article, namely Article 36A, so Article 36A reads as follows: article 36A (1) in the event of reversal (reversal) foreign funds from the domestic market was significantly the SBN jeopardize financing STATE BUDGET and the stability of the domestic financial market, the Government with the consent of the PARLIAMENT was given the authority to use SAL to do domestic SBN market stabilization after taking into account the needs of the budget up to the end of the fiscal year and beginning of next year.
(2) the amount of the use of the SAL in order of market stabilization SBN as referred to in paragraph (1) were reported in the financial statements of the Government of the Central Government in 2011.
(3) further Provisions on the use of market stabilization in order SAL SBN domestic regulated by regulation of the Minister of finance.
Article II of this Act comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this legislation with its placement in the State Gazette of the Republic of Indonesia.

Ratified in Jakarta on August 10, 2011 PRESIDENT REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on August 10, 2011 MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR fnFooter ();