Act No. 47 Of 2009

Original Language Title: Undang-Undang Nomor 47 Tahun 2009

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4f2411818081ef313231393131.html

ACT 47-2009 fnHeader (); The text is not in the original format.
Back COUNTRY SHEET Republic of INDONESIA No. 156, 2009 (Additional explanation in the State Gazette of the Republic of Indonesia Number 5075) legislation of the REPUBLIC of INDONESIA NUMBER 47 in 2009 ABOUT the BUDGET REVENUE and EXPENDITURE of the STATE fiscal year 2010 with the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that in order to carry out the mandate of Article 11 paragraph (1) and paragraph (2) of the Constitution of the Republic of Indonesia in 1945, Fourth Amendment , Draft law Budget revenue and Expenditure of the State (STATE BUDGET) presented by the President each year to be discussed along with Representatives having regard to considerations of regional representative Council;
b. that RAPBN as a manifestation of the financial management of the State are set each year by law and carried out in an open and responsible for the most of people's prosperity;
c. that the fiscal year 2010 RAPBN arranged according to the needs of the State and Government of the Organization of the ability in the muster State income in order to support the realization of the national economy based on the principle of mutuality of economic democracy, efficiency, fairness, sustainable, environmentally, independence, as well as by maintaining a balance of economic progress and national unity;
d. that drafting RAPBN fiscal year 2010 based on the Government's work plan in 2010 and pay attention to the aspirations of the community, in order to realize a secure and peaceful Indonesia, fair and democratic, and to improve the people's welfare;
e. that in accordance with the ruling of the Constitutional Court No. 13/PUU-VI/2008, the Government should provide at least 20 percent of the education budget from the NATIONAL BUDGET and a GRANT to meet the needs of the Organization of national education;
f. that the discussion of the draft law on NATIONAL BUDGET fiscal year 2010 between the House of representatives along the Government has been paying attention to the consideration of the regional representative Council as stated in Decree Number 23 DPD/DPD/2009 dated August 14, 2009;
g. that based on considerations as referred to in letters a, b, c, d, e, and f, the need to establish laws on the Budget of the State Expenditures and revenues of the fiscal year 2010.
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, the Fourth Amendment;
2. Act No. 13 of 1985 about stamp duty (State Gazette of the Republic of Indonesia Number 69 in 1985, additional sheets of the Republic of Indonesia Number 3313);
3. Act No. 12 of 1994 on changes to the Act No. 12 of 1985 about Earth and building Tax (State Gazette of the Republic of Indonesia Number 62 in 1994, an additional Sheet of the Republic of Indonesia Number 3569);
4. Act No. 8 of 1997 about the acceptance of the country instead of taxes (State Gazette of the Republic of Indonesia Number 43 in 1997, an additional Sheet of the Republic of Indonesia Number 14);
5. Act No. 18 years 2000tentang the second amendment in the law number 8 in 1983 about value added tax goods and Services Tax and the top selling luxury goods (State Gazette of the Republic of Indonesia Number 128 in 2000, an additional Sheet of the Republic of Indonesia Number 3986);
6. Act No. 20 of 2000 on changes to the Act No. 21 of 1997 about the Bea acquisition of rights to land and buildings (State Gazette of the Republic of Indonesia Number 130 in 2000, an additional Sheet of the Republic of Indonesia Number 3988);
7. Act No. 24 of 2002 about the State (State Gazette of the Republic of Indonesia Number 110 in 2002, an additional Sheet of the Republic of Indonesia Number 4236);
8. 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);
9. Act No. 19 of 2003 about State-owned enterprises (State Gazette of the Republic of Indonesia number 70 in 2003, an additional Sheet of the Republic of Indonesia Number 4297);
10. Act No. 20 of 2003 on the national education system (State Gazette of the Republic of Indonesia Number 78 in 2003, an additional Sheet of the Republic of Indonesia Number 4301);
11. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
12. Act No. 3 of 2004 concerning the change in the Law Number 23 of 1999 on Bank Indonesia (the State Gazette of the Republic of Indonesia number 7 in 2004, an additional Sheet of the Republic of Indonesia Number 4357);
13. Act No. 10 of 2004 concerning the formation of Legislation (State Gazette of the Republic of Indonesia Number 53 in 2004, an additional Sheet of the Republic of Indonesia Number 4389);
14. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400);
15. Act No. 25 of 2004 about National Development Planning System (State Gazette of the Republic of Indonesia Number 104 in 2004, an additional Sheet of the Republic of Indonesia Number 4421);
16. Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 125 of 2004, an additional Sheet of the Republic of Indonesia Number 4437);
17. Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438);
18. Act No. 14 of 2005 about the teachers and professors (State Gazette of the Republic of Indonesia Number 157 in 2005, an additional Sheet of the Republic of Indonesia Number 4586);
19. Act No. 11 of 2006 about the Government of Aceh (Sheet Republic of Indonesia Number 62 in 2006, an additional Sheet of the Republic of Indonesia Number 4633);
20. Act No. 17 of 2006 about the changes to the Act No. 10 of 1995 on Customs (State Gazette of the Republic of Indonesia Number 93 in 2006, an additional Sheet of the Republic of Indonesia Number 4661);
21. Act No. 28 of 2007 about the third Change in the law number 6 Year 1983 on general provisions and Taxation Procedures (State Gazette of the Republic of Indonesia Number 85 in 2007, an additional Sheet of the Republic of Indonesia Number 4746);
22. Act No. 39 of 2007 about the change in the law number 11 year 1995 concerning Customs (Gazette of the Republic of Indonesia Number 105 in 2007, an additional Sheet of the Republic of Indonesia Number 4755);
23. Act No. 19 of 2008 concerning Shariah-compliant Securities State (State Gazette of the Republic of Indonesia number 70 in 2008, an additional Sheet of the Republic of Indonesia Number 4852);
24. Act No. 35 of 2008 about the determination of the Perpu No. 1 in 2008 about the changes to the Act No. 21 of 2001 on special autonomy For Papua Province into law (State Gazette of the Republic of Indonesia Number 112 in 2008, an additional Sheet of the Republic of Indonesia Number 4884);
25. Act No. 36 of 2008 about the fourth Change in the law number 7 of 1983 income tax (State Gazette of the Republic of Indonesia Year 2008 Number 133, additional sheets of the Republic of Indonesia Number 4893).
Together with the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA and the PRESIDENT of the REPUBLIC of INDONESIA DECIDES: setting: the law on the BUDGET of the STATE EXPENDITURES and REVENUES of the FISCAL YEAR 2010.
Article 1 In this Act, that is: 1. 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.
2. acceptance of taxation was all the country's acceptance of domestic tax and tax on international trade.
3. 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, the bea acquisition of land rights and buildings, tax, and other taxes.
4. international trade is all the Tax receipts of the country originating from customs import duties and to the outside.
5. acceptance of the country instead of taxes (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).
6. Cost recovery is the refund of the costs that have been incurred in the course of the petroleum operations by the contractor in the same employment contract (KKKS) using the results of the production of oil and/or natural gas (oil and gas) in accordance with the provisions of the legislation.
7. The receipt of a grant are all State acceptance that comes from donations by private parties in State and local government as well as donations by private parties abroad and foreign Governments that do not need to be paid back, are not mandatory and non-binding, and does not continuously, allocated to fund certain activities.
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/Police State 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 (principal outstanding) debt in both domestic and foreign, which is calculated based on the terms and conditions of its existing debts and new debts, including 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 was allocated budget given to the company or institution that produces and/or sells fuel oil (FUEL), biofuels (BBN), Liquefied PetroleumGas (LPG), and electric power selling price so affordable by the people in need.
18. Shopping is shopping Central Government grant which is voluntary with the transfer of rights in the form of money, goods, or services from the Government to local governments, State-owned enterprise, region, other Governments, the international organizations/agencies that need not be paid back, are not mandatory and non-binding, and does not continuously and be done with the agreement between the giver grants and grantees.
19. Social assistance is all State expenditure in the form of transfer money/items provided to the public in order to protect the public from the possibility of a wide range of social risks.
20. other Shopping are all expending or Central Government spending that cannot be classified into types of shopping as mentioned on the number 12 (twelve) up to number 19 (nineteen), and the General Reserve Fund.
9. Transfer to the area is State spending in order to fund the implementation of fiscal decentralization in the form of equalization, 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 results, further abbreviated as 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.
25. the 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.
26. 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 Perpu No. 1 in 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.
27. the adjustment Funds are funds allocated to assist the region in order to carry out the policy of the Central Government and help support the acceleration of development in the region.
28. The remaining more financing budget, further abbreviated Silpa, is the difference in the realization of more financing over the realization of budget deficits that occur.
29. 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.
30. domestic Financing is all acceptance financing comes from banking and nonperbankan in the country, comprising the results of privatization, asset management, publishing results in net securities of domestic loans, countries, reduced expenditure financing consists of the Government's investment fund, a revolving fund, the liabilities that arise due to the guarantee of the Government, the participation of the State capital, and backup financing.
31. Privatization was the sale of shares persero, either in part or in whole, to other parties in order to improve the performance and value of enterprise, enlarge the benefits for the country and society, as well as expand ownership by the public, as stipulated in Act No. 19 of 2003 about State-owned enterprises.
32. State securities, hereinafter abbreviated SBN, including State securities Shariah State.
33. 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.
34. the country's Islamic securities, 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.
35. 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.
36. The restructuring of STATE-OWNED ENTERPRISES are the efforts made in the framework of STATE-OWNED Bank, which is one of the strategic steps to improve the internal conditions in order to improve performance and enhance the value of the company.
37. 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.
38. guarantee Obligations are obligations that become the burden of the Government due to the granting of guarantees to LOCAL and/or STATE-OWNED ENTERPRISES 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.
39. foreign Financing neto is all the financing comes from the withdrawal of the foreign loans of the loan program and project loans reduced by the repayment of foreign loan principal.
40. The loan program is a loan received in cash (cash financing) where dilution requires the fulfillment of certain conditions agreed the two sides such as the matrix of policy (policy matrix) or the performance of specific activities.
41. The loan project is a foreign loans used to finance certain activities of ministries/agencies and/or local governments and STATE-OWNED ENTERPRISES through forwarding loans have been set out in Act No. 17 of 2007 about the Long-term National Development Plan 2005-2025 and based on this law.
42. the Education Budget is the allocation of the budget on the function of education budgeted through the ministries/agencies and budgetary allocation of education through transfers to the regions, 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.
43. the education budget Percentage is the ratio of the education budget allocations to the total budget of the State.
44. the 2010 budget Year is the period of 1 (one) year counted starting from 1 January up to 31 December 2010.
Article 2
(1) state income and grant budget of fiscal year 2010 were obtained 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 planned Rp RP 742.738.045.000.000 (seven hundred and forty-two trillion, seven hundred and thirty-eight billion forty five million rupiah).
(3) acceptance of the country instead of the tax referred to in subsection (1) letter b planned Rp RP 205.411.304.114.000 (two hundred and eleven billion four hundred trillion three hundred four million one hundred and fourteen thousand rupiah).
(4) the receipt of grants as referred to in paragraph (2) Letter c is planned at Rp RP 1.506.766.000.000 (one trillion five hundred six billion seven hundred and sixty six million rupiah).
(5) the amount of revenue the State budget and fiscal year 2010 grant referred to in subsection (2), subsection (3), and subsection (4) the planned Rp RP 949.656.115.114.000 (nine hundred and forty-nine trillion six hundred fifty six billion one hundred and fifteen million one hundred and fourteen thousand rupiah).
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 planned Rp RP 715.534.543.000.000 (seven hundred fifteen trillion five hundred thirty-four billion five hundred and forty-three million rupiah), which consists of: a. income tax amounting to Rp 350.957.982.000.000 RP (three hundred fifty trillion nine hundred fifty-seven billion nine hundred and eighty-two million rupiah) , including income tax borne by the Government upon: 1) geothermal commodities amounting to Rp 624.250.000.000 RP (six hundred and twenty-four billion two hundred and fifty million rupiah);
2) interest yield over the State Securities issued in international markets amounted to Rp RP 2.000.000.000.000 (two trillion dollars); and 3) grants and international financing of the multilateral financial institution Rp RP 1.000.000.000.000 (one trillion dollars).
The implementation of income tax is borne by the respective Governments regulated by regulation of the Minister of finance;
b. value added tax and goods and services sales tax over luxury goods amounting to Rp RP 269.537.049.000.000 (two hundred sixty nine trillion five hundred thirty seven billion forty-nine million dollars), including the tax borne by Government (DTP) above: 1) subsidized fuel oil (PT Pertamina Persero) Rp RP 5.897.550.000.000 (five trillion eight hundred ninety-seven billion five hundred fifty million rupiah);
2 tax) in order to import (PDRI) oil and gas exploration is Rp RP 2.500.000.000.000 (two trillion five hundred billion rupiah);
3) VAT import cooking oil and wheat flour at Rp/RP 851.000.000.000 (eight hundred and fifty-one billion rupiah); and 4) VAT Biofuels (BBN) Rp RP 1.000.000.000.000 (one trillion dollars).
The implementation of the VAT borne by the respective Governments regulated by regulation of the Minister of finance;
c. the Earth and building Tax amounting to Rp 26.506.421.000.000 RP (twenty-six trillion five hundred six billion four hundred and twenty-one million dollars);
d. the Bea acquisition of rights over the land and building amounting to Rp 7.392.899.000.000 RP (seven trillion three hundred ninety two billion eight hundred ninety nine million rupiah);
e. Tax amounting to Rp 57.289.169.000.000 RP (fifty-seven trillion, two hundred eighty nine billion one hundred sixty nine million rupiah); and f. other Tax amounting to Rp 3.851.023.000.000 RP (three trillion, eight hundred fifty-one billion twenty-three million rupiah).
(3) international trade tax revenues as intended in paragraph (1) letter b planned Rp 27.203.502.000.000 RP (twenty-seven trillion two hundred three billion five hundred two million rupiah), which consist of: a. import duties amounting to Rp 19.569.865.000.000 RP (nineteen trillion five hundred sixty nine billion eight hundred and sixty-five million dollars), including import duties borne by the Government of Rp 3.000.000.000.000 entrance (three trillion dollars), that its implementation is governed by regulation of the Minister of finance; and b. the Customs out of Rp 7.633.637.000.000 RP (seven trillion six hundred thirty-three billion six hundred and thirty-seven million dollars).
(4) the details of the fiscal year 2010 tax receipt as referred to in paragraph (2) and paragraph (3) is as stated in the explanation of this verse.
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 planned Rp RP 132.030.206.894.000 (one hundred thirty-two trillion billion two hundred and thirty-six million eight hundred ninety four thousand rupiah).
(3) funds reserved for recovery activities location of petroleum left (abandonment and site restoration) 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 planned Rp 24.000.000.000.000 RP (twenty-four trillion 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-OWNED COMPANY profit before tax up from PT. PLN (Persero) in fiscal year 2009 as a result of granting business margin of 5% (five percent) to PT. PLN (Persero) used to pay subsidies of electricity shortages brought to next year (carry over).
(8) the value of the part of the Government over the STATE-OWNED ENTERPRISES profit as referred to in paragraph (7) set in the fiscal year 2010 BUDGET Changes.
(9) other tax not country Acceptance referred to in paragraph (2) Letter c is planned at Rp 39.894.220.171.000 RP (thirty-nine trillion eight hundred ninety-four billion two hundred twenty million one hundred and seventy-one thousand rupiah).
(10) the Target of the Directorate General of Air Transportation PNBP, Department of transportation planned in 2010 amounted to Rp RP 450.026.111.697 (four hundred and fifty billion twenty-six million one hundred eleven thousand six hundred ninety-seven dollars), based on a policy of separation (spin off) the acceptance of Air Traffic Services (ATS) of PT Angkasa Pura I and PT Angkasa Pura II for the Foundation of the public corporation.
(11) the Target PNBP Directorate General of post and telecommunications, in the 2010 budget Year is planned at Rp 9.032.607.931.050 RP (nine trillion, thirty-two billion six hundred seven million nine hundred thirty-one thousand and fifty rupiah), most of which are obtained from the frequency of consideration of BHP's acceptance the existence of regulatory/policy changes the frequency of calculation of the BHP BHP based frequency channel (trx) become BHP based frequency frequency bands (bandwidth) for the Organization of Telecommunications Moving mobile.
(12) income BLU as mentioned on paragraph (1) the letter d is planned at Rp 9.486.877.049.000 RP (nine trillion, four hundred eighty six billion eight hundred and seventy-seven forty-nine thousand dollars).
(13) the details of the reception country instead of tax year 2010 budget as referred to in paragraph (2), subsection (4), subsection (9), and subsection (12) is as stated in the explanation of this verse.
Article 5 (1) of the State budget of fiscal year 2010 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 planned Rp RP 725.243.010.910.000 (seven hundred and twenty-five trillion, two hundred forty-three billion ten million nine hundred ten thousand rupiah).
(3) a budget transfer to the area referred to in subsection (1) letter b planned Rp RP 322.423.032.080.000 (three hundred and twenty-two trillion, four hundred and twenty-three billion thirty-two million eighty thousand rupiah).
(4) the amount of the State budget of fiscal year 2010 as referred to in paragraph (2) and paragraph (3) was planned at Rp 1.047.666.042.990.000 RP (one quadrillion forty-seven trillion six hundred sixty-six billion and forty-two million nine hundred ninety thousand rupiah).
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 planned Rp RP 725.243.010.910.000 (seven hundred and twenty-five trillion, two hundred forty-three billion ten million nine hundred ten thousand rupiah).
(3) the Central Government Expenditures by function as intended in paragraph (1) letter b planned Rp RP 725.243.010.910.000 (seven hundred and twenty-five trillion, two hundred forty-three billion ten million nine hundred ten thousand rupiah).
(4) the Central Government spending according to the type of expenditure referred to in paragraph (2) Letter c is planned at Rp RP 725.243.010.910.000 (seven hundred and twenty-five trillion, two hundred forty three billion ten million nine hundred ten thousand rupiah).
(5) further details of the budget of the Central Government according to organizational unit/section budgets, functions, programs, activities, and types of expenditure are discussed between the House of representatives and the Government.
(6) details of the Central Government budget of fiscal year 2010, according to the organization referred to in subsection (2), according to the functions referred to in subsection (3), and according to the type of expenditure referred to in subsection (4), regulated further in a regulation the President becomes an attachment that is inseparable from the Act is set out at the latest on 30 November 2009.
Article 7 (1) subsidies for Fuel oil (FUEL), Biofuels (BBN) and Liquefied Petroleum Gas (LPG) in the 2010 budget are set at Rp 68.726.700.000.000 RP (sixty-eight trillion seven hundred twenty six billion seven hundred million rupiah).
(2) Control of FUEL subsidies in the budget of fiscal year 2010 was done through efficiency against cost and margin distribution businesses (alpha), and subsidized FUEL consumption savings policy.
(3) in the event that the estimated average price of crude oil Indonesia (Indonesia Crude Price (ICP)) within 1 (one) year experienced a rise of more than 10% (ten percent) of the rates assumed in the BUDGET 2010, the Government is granted the authority to make adjustments of subsidized fuel prices.
Article 8 (1) of the electricity Subsidy in the 2010 budget year is set at Rp 37.800.000.000.000 RP (thirty-seven trillion eight hundred billion rupiah).
(2) control of budget subsidies of electricity in fiscal year 2010 is done through: a. the giving margin to PT PLN (Persero) of 5% (five percent) in the framework of the investment financing requirement fulfillment of PT PLN (Persero);
b. application of the electric base rate (TDL) keekonomian priced automatically for energy consumption of over 50% (fifty percent) of the average national consumption in 2009 for household customers (R), business (B), and public (P) with power start 6,600 VA upwards;
c. the application of the tariff policy aims to encourage savings in electric power and special service, which was implemented, remains in force; and d. the electric base rate Adjustments (TDL) set by the Government after it gets approval from the PARLIAMENT.
Article 9 (1) Fertilizer Subsidies in fiscal year 2010 was set at Rp 14.757.259.000.000 RP (fourteen trillion seven billion seven hundred and fifty-two hundred and fifty-nine million rupiah), consisting of: a. a price subsidy of Rp 11.291.459.000.000 RP (eleven trillion, two hundred ninety-one billion four hundred and fifty-nine million rupiah);
b. direct fertilizer aid amounting to Rp RP 1.610.800.000.000 (one trillion six hundred ten billion eight hundred million rupiah);
c. less pay for the previous year of Rp RP 1.500.000.000.000 (one trillion five hundred billion rupiah);
d. livestock assistance amounting to Rp RP 250.000.000.000 (two hundred and fifty billion dollars); and e. organic fertilizer processing unit Rp RP 105.000.000.000 (one hundred and five billion rupiah).
(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).
Article 10 (1) in the framework of the continuity of the implementation of the activities to accelerate poverty reduction, Direct Community Aid (BLM) National programs/Activities in community empowerment (PNPM) consisting of a Subdistrict Development Program (PPK), Urban poverty reduction Program (P2KP), Rural Infrastructure Development Program (PPIP), and regional development Acceleration Lag and special (P2DTK) in the list field in the implementation of the budget (DIPA) fiscal year 2009, can be launched until the end of April 2010.
(2) the filing of a proposal of the glide program/activities as referred to in subsection (1) is submitted to the Minister of finance in the form of the concept of DIPA Glide (DIPA-L) at the latest on January 15, 2010.
(3) further implementation Arrangements DIPA-L as referred to in paragraph (1) and paragraph (2), set by the Government.
Article 11 (1) activities in the framework of infrastructure development as well as rehabilitation and reconstruction is done in natural disasters in 2009, but has yet to be completed as of the end of December 2009, the solution can proceed to the year 2010.
(2) funding for activities referred to in paragraph (1) sourced from pagu ministries/agencies each and/or other expenditures in fiscal year 2010.
(3) the settings further implementation of activities referred to in paragraph (1) and paragraph (2) set by the Government.
Article 12 (1) tackling attempts to smooth the mud Sidoarjo, the allocation of funds on Agency Tackling Mud Sidoarjo (BPLS) fiscal year 2010, 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, Besuki Village, and Pejarakan Village), as well as to help contract home, living allowances, the cost of the evacuation and relocation on nine pillars neighbors in three villages (villages of Siring Barat Jatirejo village, and the village of 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.
Article 13 (1) in order to rescue the economy and the social life of the community around the embankment mud Sidoarjo, a budget that is allocated on the Countermeasures of the mud Sidoarjo (BPLS) fiscal year 2010 can be used for mitigation of mudflow mitigation, including handling the main embankment up to the time the Porong (drain the main embankment of the mud to the Porong Times) and launched the highest amounting to Rp 130.380.580.000 entrance (one hundred thirty billion three hundred and eighty million five hundred eighty thousand dollars).
(2) the implementation of the mitigation countermeasures mudflow activity as referred to in paragraph (1) are governed further by the Government.
Article 14 (1) in the framework of the efficiency and effectiveness of the implementation of the program of fiscal stimulus in 2009, ministries/institutions (K/L) included the provinces and kabupaten/kota that carry out pembantuan/dekonsentrasi but does not fully implement the 2009 fiscal stimulus spending as it has been established, will be a deduction factor in the determination of the allocation of the budget in fiscal year 2010.
(2) the provisions referred to in subsection (1) is valid also for the province and kabupaten/kota that received technical assistance and funding of the fiscal stimulus in order to support the execution of the Affairs of local government/task.
(3) a deduction Factor in the determination of the allocation of the budget in fiscal year 2010 for the ministries/agencies (K/L) including provincial and Regency/city that does not fully implement the 2009 fiscal stimulus spending as referred to in paragraph (1) and paragraph (2) are defined as follows: a. the reduction imposed only against ministries/institutions (K/L) included the provinces and kabupaten/kota that cannot provide a reason that can be accounted for;
b. reduction in fiscal year 2010 spending launched to ministries/institutions (K/L) included the provinces and kabupaten/kota referred to in letter a is the maximum of the rest of the 2009 fiscal stimulus budget that is not absorbed; and c. a reduction in fiscal year 2010 spending launched as stated on the letter a and letter b charged to: 1) work unit vertical/center ministries/institutions (K/L) which carry out fiscal stimulus through cuts in the budget allocations in the budget Units per unit of work (SAPSK)/DIPA work unit vertical/center ministries/institutions (K/L) in question;
2) unit of the device Work area (SKPD) provincial/district/city that carries out the activities of the task pembantuan/dekonsentrasi fiscal stimulus through cutting budget allocation on SAPSK/Work Unit Area Device DIPA (SKPD) provincial/district/city concerned; and 3) provincial/district/city that received technical assistance and funding of the fiscal stimulus in order to support the execution of the Affairs of local government/task referred to in paragraph (2) above with memperhitungkannya of the transfer to the provinces/counties/cities concerned.
(4) After fiscal year 2009 ends, power user Working Unit Budget fiscal stimulus Fund recipients financial year 2009 as mentioned in subsection (1) and paragraph (2) delivered a report on the realization of the activities and the budget Fiscal Stimulus 2009 to ministries/institutions (K/L) which provides funds to transmit the budget/Fiscal Stimulus later than 22nd January 2010.
(5) on the basis of the report referred to in subsection (4), ministries/institutions (K/L) as a budget User/power user program Budget/fiscal stimulus 2009 activity report of implementation activities, realization of the budget and the reasons in the allocation of budgets not absorbed entirely to the Minister of finance no later than January 29, 2010.
(6) the Minister of finance circular letter stipulates a reduction pagu to ministries/institutions (K/L)/provinsi/kabupaten/kota which are not fully implementing a fiscal stimulus program no later than the date of February 26 2010. (7) Reduction launched as intended in paragraph (6) was reported in the STATE BUDGET-fiscal year 2010 and Changes or central government financial reports (LKPP). (8) an Ordinance slashing spending further regulated launched by the Government.

Article 15 the Government authorized to do spending in order to meet any liability arising in connection with court rulings that have the force of law (inkracht).

Article 16 (1) change more details from the budget of the Central Government in the form of: a. shifting budget: 1) antarunit organization in one section of the budget;
2) antarkegiatan in one program all the shift is the result of optimization; and/or 3) antarjenis shopping in one activity.
b. budget changes were sourced from an excess of the realization of the above target for the country's Acceptance is not the tax (PNBP); and c. changes to loans and Grants abroad (PHLN) as a result of glide and Acceleration PHLN withdrawal, including foreign grants after the laws on STATE BUDGET set;

set by the Government.
(2) the use of the budget is sourced from the receipt of the State is not a tax (PNBP) over the NATIONAL BUDGET for launched colleges which are not state-owned legal entity (BHMN) and BLU set by the Government.
(3) change of details Central Government expenditures referred to in subsection (1) may be made along the still in one province/County/town for activities undertaken in the framework of the task pembantuan, or in a province to the activities undertaken in the framework of dekonsentrasi.
(4) details of changes in Central Government expenditures referred to in subsection (1) may be made antarprovinsi/district/city for the operational activities carried out by organizational units at the central level and by its vertical bar establishments in the area.
(5) the changes referred to in paragraph (1), subsection (2), subsection (3), and subsection (4) are reported to the Government in the HOUSE of REPRESENTATIVES BUDGET changes and/or central government financial reports (LKPP).
Article 17 (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 planned Rp RP 306.023.418.400.000 (three hundred and twenty-three trillion six billion four hundred and eighteen million four hundred thousand rupiah).
(3) a special autonomy Fund and adjustments referred to in paragraph (1) letter b planned Rp 16.399.613.680.000 RP (sixteen trillion three hundred ninety-nine billion six hundred thirteen million six hundred eighty thousand dollars).
Article 18 (1) the balance of Funds as referred to in article 5 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 planned Rp RP 81.404.801.400.000 (eighty-four hundred and four trillion one billion eight hundred to one million four hundred thousand rupiah).
(3) against the lack of payment of funds for Oil and Gas in 2008, in the NATIONAL BUDGET-P 2010 prioritized for paid Rp RP 1.000.000.000.000 (one trillion dollars).
(4) the allocation of Public Funds as referred to in paragraph (1) letter b planned Rp RP 203.485.234.500.000 (two hundred and three trillion, four hundred eighty-five billion two hundred and thirty-four million five hundred thousand dollars), including an additional allowance for DAU teaching profession to pay Rp 10.994.892.500.000 RP (ten trillion nine hundred ninety four billion eight hundred and ninety-two million five hundred thousand dollars).
(5) special allocation Funds as referred to in paragraph (2) Letter c is planned at Rp 21.133.382.500.000 RP (twenty one trillion one hundred and thirty-three billion three hundred and eighty-two million five hundred thousand dollars).
(6) calculation and equalization funds further Division is done in accordance with the provisions of Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government.
(7) the details of the 2010 budget Year Equalization Fund referred to in subsection (2), subsection (3), and subsection (4) is as stated in the explanation of this verse.
Article 19 (1) calculation and equalization funds Division as stipulated in article 18 paragraph (1) to fourteen (14) of the new autonomous region fiscal year 2008 — 2009 allocated with the following conditions: a. the general allocation Funds in administration calculations still merged with the parent area;
b. special allocation Fund is calculated based on the criteria of General and specific criteria of the parent while the technical criteria based on the availability of technical data from the related Department and in administration of the allocation still merged with the parent area;
c. funds for the result is allocated to a new autonomous region in 2009 as the Equalization of acceptance that comes from the province in question.
(2) provision of more about Equalization Fund for the autonomous region recently set in the regulation of the Minister of finance.
Article 20 (1) the special autonomy Funds and adjustments referred to in article 17 paragraph (1) letter b consists of: a. a special autonomy Fund; and b. the adjustment fund, consisting of: 1. additional funding allowances of teachers of regional civil servants (PNSD);

2. incentive funding areas;

3. less pay DAK 2008; and 4. less pay for infrastructure facilities and infrastructure Fund (DISP) 2008.
(2) a special autonomy Fund referred to in subsection (1) letter a planned Rp 9.099.613.680.000 RP (nine trillion ninety-nine billion six hundred thirteen million six hundred eighty thousand dollars).
(3) Fund adjustments as referred to in paragraph (1) letter b planned Rp 7.300.000.000.000 RP (seven trillion three hundred billion rupiah).
(4) the regional incentive Fund referred to in subsection (1) letter b 2 butir planned Rp RP 1.387.800.000.000 (one trillion three hundred eighty-seven billion eight hundred million rupiah).
(5) the regional incentive Fund referred to in subsection (4) is used in the framework of the implementation of the educational function is allocated to specific regions taking into account certain criteria.
Article 21 (1) of the Education Budget is Rp RP 209.537.587.275.000 (two hundred and nine trillion five hundred thirty seven billion five hundred eighty-seven million two hundred seventy-five thousand rupiah).
(2) the percentage of the educational budget is amounted to 20.0% (twenty comma zero per cent), which is a comparison of the education budget allocations referred to in subsection (1) to the total State budget is Rp 1.047.666.042.990.000 RP (one quadrillion forty-seven trillion six hundred sixty-six billion and forty-two million nine hundred ninety thousand rupiah).
Section 22 (1) the amount of State income and grant budget fiscal year 2010 amounted to Rp RP 949.656.115.114.000 (nine hundred and forty-nine trillion six hundred fifty six billion one hundred and fifteen million one hundred and fourteen thousand rupiah), as referred to in article 2 paragraph (5), is smaller than the amount of the State budget is Rp 1.047.666.042.990.000 RP (one quadrillion forty-seven trillion six hundred sixty-six billion and forty-two million nine hundred ninety thousand rupiah) , as stipulated in article 5 paragraph (4) so that in the fiscal year 2010 there is a budget deficit of Rp 98.009.927.876.000 RP (ninety-eight trillion nine billion nine hundred twenty-seven million eight hundred seventy-six thousand rupiah) which will be financed from the budget deficit financing.
(2) Financing deficit budget 2010 budget Year referred to in subsection (1) is obtained from sources: a. domestic financing of Rp RP 107.891.435.453.000 (one hundred and seven trillion eight hundred ninety-one billion four hundred and thirty-five million four hundred fifty-three thousand rupiah); and b. the foreign financing amounted to a negative Rp neto is RP 9.881.507.577.000 (nine trillion eight hundred eighty-one billion five hundred seven million five hundred seventy seven thousand rupiah).
(3) details of financing the budget deficit fiscal year 2010 as referred to in paragraph (2) is as stated in the explanation of this verse.
Article 23 (1) in terms of required an additional budget of a maximum of 2% (two percent) of the shopping needs of the country for spending priorities are not yet available, the Government launched the budget may submit changes to STATE BUDGET.
(2) the discussion and assignment changes STATE BUDGET as referred to in subsection (1) is carried out by the Agency Budget within at the latest 1 (one) week in times of trial, after a change of STATE BUDGET proposed by the Government to PARLIAMENT.
(3) change STATE BUDGET as referred to in paragraph (1) and paragraph (2), carried out at the latest the end of March 2010 for the then delivered reports on the implementation of the STATE BUDGET in the first half of 2010.
Article 24 (1) in the middle of the fiscal year 2010, the Government compiled a report on the realisation of the implementation of the budget of the State expenditures and revenues of the first half of fiscal year 2010 about: a. the realization of State income and grant;

b. realization of State spending; and c. the realization of budget deficit financing.
(2) in the report referred to in subsection (1) of the Government include the prognosis for 6 (six) months.
(3) the report referred to in subsection (1) and paragraph (2) is submitted to the House of representatives no later than at the end of July 2010, to be discussed jointly between PARLIAMENT and the Government.
Article 25 (1) the Minister of finance is granted the authority to complete the debt of government agencies that are managed/administered by the Committee for the Affairs of the Directorate General of State accounts receivable/Wealth of the country, particularly the receivable against micro, small, and medium enterprises, including and not limited to restructuring and haircut receivables up to 100% of principal (one hundred percent).
(2) Provisions on the procedures of settlement referred to in paragraph (1) are governed by regulation of the Minister of finance.
Article 26 (1) in terms of the realization of the country's reception is not sufficient to meet the needs of State spending at any given moment, the drawback can be ditalangi from the Fund Balance the budget more (SAL), the issuance of State Securities (SBN) or State spending adjustment.
(2) the Government may publish State Securities (SBN) to finance cash management needs for the implementation of budget revenue and expenditure of the State (STATE BUDGET), in a cash management cash funds are not sufficient available to meet the needs of the beginning of the next fiscal year.
(3) the Government may purchase SBN in the interest of the stabilization of the market with a fixed number of paying attention to the needs of the publication of the SBN neto to meet financing needs.
(4) in case there are alternative sources of debt financing from more profitable, the Government can make changes to the composition of the debt financing instruments without causing changes to the total debt financing in cash.
(5) In a deteriorating financial market conditions causing a rise in the cost of debt, particularly the yield (yield) securities the country significantly, the Government can withdraw the standby loans either from bilateral or multilateral creditors.
(6) implementation of the provisions referred to in subsection (1) to paragraph (5) was set in the STATE BUDGET 2010 Changes and/or central government financial reports (LKPP) in 2010.
Article 27 (1) fiscal year 2010 STATE BUDGET Adjustment with growth and/or a change in circumstances are discussed along with Representatives of the Government in the framework of the preparation of an estimate of the change in the income and Expenditure Budget of the State fiscal year 2010, in the event of: a. the macroeconomic developments that do not accord with the assumptions used in the fiscal year 2010 STATE BUDGET; b. changes in fiscal policy issues;
c. the circumstances that lead to do shifts in the budget of the Organization, antarprogram, antarunit and/or antarjenis shopping;
d. the circumstances that lead to balance the budget more previous budget years should be used for the financing of the budget of fiscal year 2010.
(2) the balance of the budget were more as intended in paragraph (1) letter d not including more budget balance which is the cash balance in the public service body (BLU), that its use is established by the Minister of finance in accordance with the provisions applicable and reported in the implementation of the STATE BUDGET accountability.
(3) the Government submits Draft laws on changes to the Budget of the State Expenditures and revenues of the fiscal year 2010 based on the changes referred to in paragraph (1) to obtain the approval of the House of representatives before the fiscal year 2010 ended.
Article 28 (1) After the 2010 budget Year ends, the Government is drawing up accountability the implementation of Budget revenue and Expenditure of the State fiscal year 2010 Financial Report form of the Central Government.
(2) the Central Government financial statements referred to in subsection (1) include the report on realization of budget, balance sheet, cash flow statement, and notes to financial statements.
(3) report on the realization of the budget referred to in paragraph (2) is equipped with the income and spending of State information in accruals.
(4) the balance sheet referred to in subsection (2) the present assets and liabilities based on the accrual basis.
(5) the implementation of the revenue and expenditure of the State are accrued in the financial statements in 2010 is implemented gradually on a public service agency.
(6) the Central Government financial statements referred to in subsection (1) prepared in accordance with accounting standards.
(7) the Government submits Draft laws on the Responsibility the implementation of Budget revenue and Expenditure of the State fiscal year 2010, following the Central Government's financial Report referred to in subsection (1) is examined by the Financial Examiner, at least 6 (six) months after the fiscal year 2010 ended to get the approval of the House of representatives.
Article 29 of this Act comes into force on January 1, 2010.

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 October 29, 2009 the PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on October 29, 2009 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, STATE GAZETTE SUPPLEMENTARY PATRIALIS AKBAR RI No. 5075 (explanation of the 2009 State Gazette Number 156) EXPLANATION for the law of the Republic of INDONESIA NUMBER 47 in 2009 ABOUT the BUDGET of the STATE EXPENDITURES and REVENUES of the FISCAL YEAR 2010 Budget GENERAL i. income and Expenditures of the State (BUDGET) year 2010 budget was compiled with the holding in the Government work plan (RKP) in 2010, as well as the framework of Macroeconomic and Fiscal Policy issues of 2010 as already discussed and mutually agreed, either in talks or Preliminary Talks level I fiscal year 2010 RAPBN Discussion between the Government and the House of representatives of the Republic of Indonesia. It is in accordance with the provisions of article 12 and article 13 of Act No. 17 of 2003 about the finances of the State. In addition, the fiscal year 2010 BUDGET also consider economic, social conditions and politics that developed in the last few months, as well as a wide range of policy measures is expected to be reached in 2010.
Having regard to the development of external factors and macroeconomic stability, Indonesia's economic growth in 2010 is estimated to reach about 5.5% (five comma five percent). Along with the recovery of the global economy, the Government will strive so that the realization of economic growth can be enhanced in accordance with that assumption. Through the growth of Community consumption estimated to be still quite high, and the increasingly conducive investment climate, hopefully it can become an attraction for investors in the country and abroad to infuse capital in Indonesia. Meanwhile, Indonesia will import more focused on capital goods so as to trigger the development of the processing industry in the country.
Through fiscal policy, monetary, real sector and coordinated, the exchange rate of the rupiah is expected to be in the range of Usd 10.000 (ten thousand dollars) per one United States dollar. The stability of the exchange rate of the rupiah has an important role towards the achievement of the target for inflation in 2010, and the development of banking interest rates. In the year 2010, with terjaganya the stability of the exchange rate of the rupiah and provided the supplies and lancarnya flow distribution needs Staples, then the inflation rate is estimated to be suppressed at the level of 5.0% (zero comma five percent). Correspondingly, the average interest rates on SBI 3 (three) months is expected to reach 6.5% (six comma five percent). On the other hand, taking into account the growth in world oil demand increased along with the recovery of world economic growth, the average price of crude oil Indonesia (Indonesia Crude Price/ICP) in the international market in 2010 is expected to be in the range of US $65,0 (sixty-five United States dollars zero comma) per barrel, while the level of crude was estimated at 965 liftingminyak (nine hundred sixty-five) thousand barrels per day.
Strategy implementation Plan based on the Indonesia development long-term development national (RPJPN) 2005-2025. Implementation strategies RPJPN is divided into four stages the national medium term development plan (RPJMN) that each stage of the loading plan and development strategy for the next five years that will be implemented by the Government. Furthermore, the President-elect, along with members of the Cabinet who would help him to pour the vision, mission, and work plans of the Government to respond to the challenges and problems of actual, as well as to achieve the goals of development plans, medium-term and long-term has been compiled.
The first stage of the RPJMN has been completed with the expiration of a United Indonesia Cabinet work and in 2010 was the first year of the second stage of the RPJMN agenda. Remembering the year 2010 was the year of the transition Government, RPJMN 2010-2014 have not been compiled. National development objectives contained in chapter IV of the annex to law No. 17 of 2007 about the Long-term National Development Plan 2005-2025 — containing: based on the implementation, achievements and as a continuation of the RPJMN (2004 — 2009) then the RPJMN (2010 2014 —) is intended to further solidify the realignment of Indonesia in all areas by emphasizing efforts to improve the quality of human resources including the development of the capability of science and technology as well as the strengthening of the competitiveness of the economy. Meanwhile, in an early draft of the RPJMN second stage (2010-2014), development activities will be directed towards several goals, namely: (a) establish the realignment of the unitary State of the Republic of Indonesia, (b) improve the quality of human resources, (c) builds capability in science and technology, and (d) strengthening the competitiveness of the economy. The efforts of the achievement of these goals will be implemented through the achievement of the development goals of each year with a different focus, in accordance with existing conditions and challenges. The focus of these activities translated into Government work plan (RKP) in each year.
The Government's 2010 work plan was drawn up based on the theme of "the recovery of the national economy and the maintenance of the well-being of the people" and was translated into five priority development, namely: (a) the maintenance of the well-being of the poor as well as the institutional setup and implementation of social protection systems; (b) improving the quality of human resources; (c) establishment of a bureaucratic and legal reforms, and the consolidation of democracy and national security; (d) the economic recovery supported by agricultural development, infrastructure and energy; and (e) improving the quality of management of natural resources and the capacity of the handling of climate change. The achievement of the development goals priorities will be translated through programs development activities which will be implemented in 2010.
Thus, the policy of the Central Government budget allocations in 2010 directed primarily to support the activities of the national economy in spur growth, creating and expanding employment, improving the quality of service to the community, and reduce poverty, in addition to maintaining national stability, the smooth conduct of the operational activities of the Government, and improving the quality of service to the community. In line with the policy directions, priority allocation of the budget of the Central Government in the year 2010 will be focused on: (a) the improvement of income and welfare State apparatus and retired; (b) activities related to the needs of the operational base in each of the ministries/agencies; (c) continuing the program of poverty reduction through national community empowerment program (PNPM) independent, operational assistance (BOS) program, family expectations (PKH), and guarantee people's health (jamkesmas); (d) increase the allocation of program ministries/agencies to increase food production, infrastructure and alternative energy; (e) a reduction in FUEL subsidies through efficiency in the PT Pertamina and PT PLN; and (f) continuing the rehabilitation and reconstruction of areas of natural pascabencana.
Furthermore, the STATE BUDGET is also directed to carry out the mandate of the Constitution in order to meet citizens for: (a) employment and a decent livelihood for humanity; (b) the prosperous life of birth and inner, live, and get a good environment and healthy, as well as eligible medical services; and (c) social security that allows the development of itself completely as human dignity, and got a decent education. In addition, the balance of development, including budgeting, the need remains to be kept in order to achieve the priority-priority improvements to the welfare of society as a whole and the implementation of the tasks of the Union that has been mandated in the Constitution 1945D 1945).
Furthermore, in accordance with the mandate of the fourth amendment to Constitution, the country's STATE BUDGET and prioritizing NATIONAL needs for the Organization of national education, by allocating at least 20.0% (twenty comma zero per cent) from the NATIONAL BUDGET and the national BUDGETS for education. The fulfillment of the educational budget of 20.0% (twenty comma zero per cent) in addition to meet the mandate of article 31 paragraph (4) of the Constitution of the Fourth Amendment, also in order to comply with the ruling of the Constitutional Court dated 13 August 2008 Number 13/PUU-VI/2008. According to the ruling of the Constitutional Court, the Government and the PARLIAMENT should have fulfilled the obligations of konstitusionalnya to provide a budget of at least 20.0% (twenty comma zero percent) for education. In addition, the Government and the HOUSE of REPRESENTATIVES allocated budget prioritizing education 20.0% (twenty comma zero per cent) from the STATE BUDGET fiscal year 2010 STATE BUDGET ACT in order for the 2010 budget Year that contains the education budget has a binding legal force and in line with the mandate of the fourth amendment to Constitution. It should be realized in earnest, so that the Constitutional Court did not state that the overall BUDGET indicated in the fiscal year 2010 STATE BUDGET ACT does not have the binding force of law caused by the presence of part of the STATE BUDGET ACT, namely regarding the education budget that is contrary to the Constitution's Fourth Amendment.
In the framework of the Organization of the autonomous region, then the submission, pelimpahan, and the assignment to the Government Affairs area for real and responsible also followed by settings, Division, and the utilization of national resources proportionally, democratic, fair and transparent, with attention to potential, conditions, and the needs of the region through reformulating policies and other policies of equalization funding related to the transfer to the area. In line with this policy, application of the transfer to the region in the year 2010 is aimed at: (a) continue to implement fiscal decentralization in order to support the implementation of regional autonomy on a consistent basis; (b) reduce the fiscal gap between the Central Government and the regions and between regions; (c) reducing the gaps and improvements to public services in the region; and (d) divert gradually most budget ministries/institutions which are used to fund activities that have already become Regional Affairs to the DAK.
Furthermore, to meet the needs of Central Government spending and transfers to the region, the necessary sources of revenue of the State budget and financing. Some of the factors affecting the magnitude of State revenue in the fiscal year 2010 STATE BUDGET, tax receipts or good PNBP macroeconomic conditions, i.e., the realization of the revenue in the previous year, the policy conducted in the fields of tariffs, the subject and object of the repair, and the imposition of the effectiveness of the administration of the voting, as well as reforms in the field of taxation.
There are some things that quite a significant influence on the calculation of the revenue target in 2010, namely the amendment to income tax law and VAT legislation. The amendment to the legislation include the VAT legislation, improvement of PTKP 20.0% (twenty comma zero per cent), as well as a decrease in the price of Private Persons and bodies of PPh are expected to give an impact on decreasing acceptance of taxation (tax potential loss).
Tax policy measures taken in the year 2010 are: (a) the addition of tax subjects as extensification people, pemajakan surplus BI; (b) intensification of such mappingdan benchmarkingpemantapan profile the entire tax payers, making profile high rise building, and intensive scrutiny of taxpayers people personal potential; (c) post activities such as sunset policy enforcement through billing, inspection and investigation and also coaching through tax education (WP), maintenance, and services;
(d) decrease in the incoming customs tariff (weighted average); and (e) the customs tariff adjustments to outside developments based on the price of CPO.
Meanwhile, the policies and measures that will be taken for the Government in reaching the target year 2010 PNBP include: (1) optimizing the oil & gas sector through revenues from increased production/lifting crude oil and efficiency in cost recovery;
(2) increase the production of mines and minerals commodities as well as improvements to the regulation in the mining sector; (3) dig potential acceptance in forestry with consideration of environmental sustainability program; (4) STATE-OWNED ENTERPRISES with a fixed dividend optimizing considering an increase in the efficiency and performance of STATE-OWNED ENTERPRISES through optimization of investments (capital expenditure); and (5) improve the performance of service and administration at PNBP K/L.
On the other hand, optimization of the acceptance of grants will be made, including through monitoring (monitoring) disbursements over the commitment of donors in the framework of grants, especially for the rehabilitation and reconstruction of areas affected by a catastrophic accident and reevaluation regulations on procedures of procurement/grants management so that the entire management of the grants have a clearer direction and recorded in the calculation of the STATE BUDGET.
Furthermore, the general policy of budget financing, among others, was placed on the determination of target surplus/budget deficit projection based on acceptance of countries as well as the allocation of State spending plans. Based on the projection and various policy steps above, in fiscal year 2010 STATE BUDGET is estimated to be still present budget deficit. Most of the deficit will be financed from state securities (SBN) and loans abroad. To cover the deficit, done in a way to put forward the principles of self-reliance in financing the budget, with greater prioritization of funding available, taking into account the costs and the risks that have to be as low as possible are sourced from within the country.
Related thereto, budget financing strategy must be done carefully so that the sources of financing of the budget can be used seoptimal in order to avoid the occurrence of possible fiscal burden in the future that could potentially disrupt the continuity of fiscal (fiscal sustainability). In addition, the financing strategy of the budget should be implemented in a coordinated in order to be prudent in fiscal management is achieved, a credible monetary policy, debt management, healthy and efficient cash management.

II. For the SAKE of ARTICLE ARTICLE article 1 is pretty clear. Article 2 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) is quite clear. Subsection (5) is quite clear.

Chapter 3 subsection (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear. Paragraph (4) receipt of tax of Rp RP 742.738.045.000.000 (seven hundred and forty-two trillion, seven hundred and thirty-eight billion and forty five million rupiah) consists of: (in dollars) 411 income tax Revenue 4111 715,534,543,000,000.00 domestic income tax (PPh) 350,957,982,000,000.00 47,023,410,000,000.00 oil and gas income tax 41111 Income 411111 PPh 18,138,110,000,000.00 petroleum Income 411112 Income 28,885,300,000,000.00 natural gas PPh 41112 nonmigas 303,170,849,000,000.00 411121 PPh Income Income income tax Article 21 Income 61,573,357,000,000.00 411122 5,893,812,000,000.00 411123 section 22 income tax Revenues income tax Article 22 import 29,834,213,000,000.00 411124 PPh Pasal 23 income 21,517,191,000,000.00 Income 411125 income tax Article 25/29 people personal 4,295,864,000,000.00 411126 PPh Income Article 25/29 132,383,494,000,000.00 411127 Revenue Agency income tax Article 26 17,715,756,000,000.00 411128 final 29,957,162,000,000.00 PPh 41113 Income Income income tax fiscal 763,723,000,000.00 Revenue 411131 PPh 763,723,000,000.00 4112 foreign fiscal Revenue value added tax and sales taxes over the luxury goods Tax Revenue 4113 269,537,049,000,000.00 Earth and buildings 26,506,421,000,000.00 4114 Income Tax Revenue 4115 BPHTB 7,392,899,000,000.00 57,289,169,000,000.00 Income Tax 57,289,169,000,000.00 41151 411511 Income Tax Results Tobacco Tax Revenues 411512 55,926,553,000,000.00 Ethyl Alcohol 520,196,000,000.00 411513 Income Tax Drinks Containing Ethyl Alcohol 842,420,000,000.00 4116 other tax revenue tax Income 412 3,851,023,000,000.00 international trade 27,203,502,000,000.00 4121 4122 19,569,865,000,000.00 import duty Revenues Revenue Customs out 7,633,637,000,000.00 article 4 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) is quite clear. Paragraph (5) while waiting for the change she does Act No. 49 Prp. The 1960 State of Affairs Committee of accounts receivable, and in order to expedite the settlement of receivable problematic on STATE-OWNED ENTERPRISES in the fields of banking, can be done through the mechanism of the management piutangnya management based on the provisions of the legislation in the field of limited liability company.

While associated with the granting of authority to the GMS, the settlement of accounts receivable problematic on STATE-OWNED ENTERPRISES in the field of banking business is based on the provisions of the legislation in the field of State-owned enterprises. Subsection (6) is quite clear. Paragraph (7) the grant of a margin to PT. PLN (Persero) fiscal year 2009 set of 5% (five percent). Subsection (8) is quite clear. Subsection (9) is quite clear. Paragraph (10) is quite clear. Subsection (11) is quite clear. Subsection (12) is quite clear. Paragraph (13) of the receipt of the State rather than the tax of Rp RP 205.411.304.114.000 (two hundred and eleven billion four hundred trillion three hundred four million one hundred and fourteen thousand rupiah) consists of: (in dollars) 421 acceptance of natural resource Revenue 132,030,206,894,000.00 4211 petroleum petroleum Revenue 42111 89,226,510,000,000.00 89,226,510,000,000.00 31,303,240,000,000.00 natural gas Revenues 4212 42121 4213 31,303,240,000,000.00 gas Revenue Revenue Revenue 421311 8,231,620,894,000.00 General mining dues remain royalty Revenue 421312 117,583,611,000.00 8,114,037,283,000.00 4214 2,874,416,000,000.00 forestry Income Income Fund reforestation 42141 1,631,650,000,000.00 42142 Forest resources the provision of income 1,123,025,000,000.00 Income IIUPH 19,741,000,000.00 421431 42143 Income IIUPH Income 741,000,000.00 industry 421434 plants IUIPH natural forest 19,000,000,000.00 42144 Revenue use of forest area 100,000,000,000.00 421441 Income the use of forest areas for the sake of development of the outside activities of forestry 100,000,000,000.00 4215 150,000,000,000.00 421511 fisheries Income Income fisheries 150,000,000,000.00 4216 geothermal mining Income 244,420,000,000.00 Income 421611 244,420,000,000.00 422 geothermal mining revenues of STATE-OWNED ENTERPRISES Profit Part 24,000,000,000,000.00 Government over Section 4221 SOES profit 24,000,000,000,000.00 423 Other PNBP Income 39,894,220,171,000.00 4231 Sale and rent income 13,949,497,483,000.00 42311 sales revenue results of production/sales Revenue 423111 6,971,514,760,000.00 confiscated agricultural, forestry and plantation 4,789,531,000.00 423112 sales revenue results of animal husbandry and fisheries 19,301,289,000.00 423113 sales revenue 6,861,420,375,000.00 423114 mine result sales revenue proceeds confiscated/booty and treasure relic 22,620,558,000.00 423115 sales revenue of drugs and other pharmaceuticals 12,428,725,000.00 results 423116 sales revenue information, publishing, film, survey , mapping and other prints 47,330,848,000.00 423117 Sales documents auction sales Revenue 423119 422,755,000.00 other 3,200,679,000.00 44,195,477,000.00 asset sales income 42312 423121 sales revenue home, building, buildings, and land sales Revenue 423122 323,813,000.00 motor vehicles 1,288,763,000.00 423123 40,628,701,000.00 buy lease Sales Revenue 423129 other asset sales income the excess/damaged/wiped out 42313 1,954,200,000.00 sales revenue from the oil and gas upstream activities 6,840,930,000,000.00 423132 crude oil revenue of DMO 42314 6,840,930,000,000.00 92,857,246,000.00 423141 rental income rental income home office/home country 33,919,110,000.00 423142 Income rent of buildings, buildings, and warehouse rental income 423143 44,457,438,000.00 objects 4,385,814,000.00 423149 rental income moving objects other motionless 10,094,884,000.00 4232 42321 19,501,461,817,000.00 services Revenue Revenue Revenue 423211 13,303,063,042,000.00 I services of hospitals and other health institutions 75,603,726,000.00 Revenue 423212 entertainment/grounds/museum and nature tourism business levy (PUPA) 14,431,240,000.00 423213 Income certificate, visa, passport, driver's licence, VEHICLE REGISTRATION, and REGISTRATION 1,281,211,064,000.00 423214 8,636,457,549,000.00 rights and licensing Income 423215 Income sensor/quarantine , surveillance/inspection 90,661,422,000.00 423216 Revenue Service personnel, employment, information, training, technology, revenue, revenue DJBC BPN (services jobs from customs) 2,400,098,424,000.00 423217 Revenue Service Religious Affairs Office 80,365,500,000.00 423218 Revenue Service Airport, kepelabuhanan, and kenavigasian 724,234,117,000.00 II 780,122,266,000.00 service Revenues 42322 423221 Revenue Services of financial institutions (the giro service) services Revenue 423222 76,130,052,000.00 organization of telecommunications billing fee Income 423225 580,963,233,000.00 tax-tax State with force 4,026,275,000.00 423226 pewargenegaraan money 3,500,000,000.00 Income 423227 Income 423228 Income 44,047,706,000.00 auction customs cost management of accounts receivable and State Income 423229 67,705,000,000.00 auction registration 3,750,000,000.00 doctors and dentists 42323 foreign services Revenues 399,007,610,000.00 423231 income from the grant of the letters of the Republic of Indonesia 103,245,960,000.00 423232 travel revenue from services of a consular document management 289,750,400,000.00 423239 other routine Revenue from overseas 6,011,250,000.00 42324 770,000.00 banking services Income 423241 Income 770,000.00 42325 banking services Income over the management of single account of Treasury (treasury single account/TSA) and/or on the placement of State Money 3,008,103,524,000.00 423251 other income in order the TSA 8,103,524,000.00 423254 income from the placement of State Money 3,000,000,000,000.00 1,988,623,375,000.00 police services Revenue 42326 423261 Revenue driving licences (SIM) 754,875,000,000.00 423262 Revenue vehicle license plate (VEHICLE REGISTRATION) 425,000,000,000.00 423263 Revenues letters try vehicle (STCK) 367,500,000.00 423264 Revenues book owners of motor vehicles (REGISTRATION) 567,700,000,000.00 423265 Revenues number of motor vehicles (TNKB) 214,000,000,000.00 423266 Income test driver's clinic (Klipeng) 25,000,000,000.00 423267 of income grant of permission firearms (Senpi) 1,680,875,000.00 other 22,541,230,000.00 services Revenue 42329 423291 other service Revenues 22,541,230,000.00 1,674,741,000,000.00 interest income 4233 42331 1,674,741,000,000.00 423313 interest income interest income from loans receivable and forwarding 1,674,740,000,000.00 423319 interest income other income-4234 1,000,000.00 prosecution and judicial 27,645,342,000.00 judicial and Attorney General Income 42341 27,645,342,000.00 423411 Income legalization of signature 450,000,000.00 423412 Income attestation letter under the hands of 150,000,000.00 423413 Income money tables (leges) and wages on the clerk of the governing body of the Court (judiciary) 150,000,000.00 423414 Revenues results fines/speeding tickets and so forth 19,012,000,000.00 423415 7,635,842,000.00 things 423419 fare Revenues the revenue prosecution and judiciary education 4235 247,500,000.00 Other Income 42351 4,150,842,462,000.00 4,150,842,462,000.00 423511 education Revenues Revenue money 3,292,090,864,000.00 money 423512 Income education entrance exams, rate hikes, and the end of the education money Income 423513 79,682,052,000.00 test to run practice 32,712,544,000.00 423519 other 746,357,002,000.00 education Revenues Income 4236 gratuities and money confiscated proceeds of corruption 49,020,000,000.00 42361 Income gratuities and money confiscated proceeds of corruption 49,020,000,000.00 423611 Income money confiscated proceeds of corruption that has defined the Court 8,224,800,000.00 423612 Income gratuities that are set into the State-owned 2,000,000,000.00 KPK 423614 money Income replacement for the criminal acts of corruption set in the Court of levy Income 4237 38,795,200,000.00 and fine 526,796,886,000.00 dues Income 42371 473,300,830,000.00 423711 corporately defined contribution business entity Income from activities of providing and distributing FUEL 345,385,414,000.00 423712 Revenue dues business entity of the business activities of transport of natural gas through the pipeline 87,915,416,000.00 423713 Dues business entities in the field of capital market and financial institutions 40,000,000,000.00 Revenue Fund safeguards 42372 16,638,431,000.00 423721 forest fund forest 16,638,431,000.00 Security Income 42373 Income of forest protection and nature conservation 34,524,511,000.00 423731 Revenue capture/dues taking/transport the wildlife/taking/transport nature plants dead or alive 7,150,000,000.00 423732 permit Charges the business of tourism nature (PIPPA) 1,056,374,000.00 423735 the levy entered the natural attractions 25,680,137,000.00 423736 Dues concession nature tourism business results (IHUPA) 638,000,000.00 2,333,114,000.00 423752 fine Revenue 42375 Income penalty delay completion of the work Pemerintaan 2,333,114,000.00 Other Income 4239 14,215,181,000.00 42391 revenues from receipt of return financial year ago 8,355,130,000.00 423911 Acceptance back shopping center employees TAYL 2,414,521,000.00 423912 Acceptance back pension expenditures TAYL 6,167,000.00 423913 acceptance of other shopping back rupiah 3,664,416,000.00 TAYL 423914 pure Acceptance back other foreign loan shopping TAYL 3,000,000.00 423915 Acceptance back other spending grants TAYL 2,000,000.00 423919 Acceptance balanja 2,265,026,000.00 back other TAYL 42392 Income payment receivable 2,917,202,000.00 receivable repayment Income non 423921 Treasurer 45,590,000.00 423922 Income payment of compensation for the losses suffered by the State (go TP/SE) Treasurer 2,871,612,000.00 42399 Income etc. Acceptance 423991 2,942,849,000.00 advance cash advance/back salary budget Revenue 423999 1,630,133,000.00 other 1,312,716,000.00 424 Revenue Agency public service 9,486,877,049,000.00 public service Income 4241 8,734,592,860,000.00 42411 Income provision of goods and services to Community 8,215,786,529,000.00 424111 hospital services Income 3,613,150,998,000.00 Income 424112 2,932,996,003,000.00 424113 education services Revenue Services, jobs, information, training and technology 45,404,497,000.00 424114 Income 424115 Income 2,845,790,000.00 printing services services of airports, kepelabuhan, and kenavigasian 0 424116 Revenue Service Organization of the telecommunications service Revenues 424117 1,433,103,837,000.00 marketing 3,500,000,000.00 424119 Revenue Service provision of goods and services other income from the management of 42412 184,785,404,000.00 area/region specific 158,482,305,000.00 424123 revenue management of public facilities belonging to Government 27,600,000.00 424129 Revenue Management other area 158,454,705,000.00 42413 fund management specific to the community 360,324,026,000.00 424133 3,437,496,000.00 programs of venture capital income 424134 Income Fund program rolling sectoral 47,030,126,000.00 424135 Income Fund program rolling 2,501,353,000.00 424136 Islamic 304,942,751,000.00 Investment Income 424139 Income Fund management and other special 2,412,300,000.00 4242 Revenue Agency public service grant 102,868,085,000.00 grant related Income 42421 101,768,085,000.00 424211 of income grant tied to domestic individual Income 424212 351,750,000.00 grants tied to domestic business entity/institution 19,296,335,000.00 424213 of income grant domestic partnership bound 4,000,000,000.00 424216 Revenue grants tied to overseas countries 78,120,000,000.00 42422 grant Income not related to 1,100,000,000.00 424221 of income grant not tied to domestic individual Income 424229 75,000,000.00 grant not tied to other 1,025,000,000.00 income-4243 collaborating BLU 520,282,927,000.00 42431 Income collaborating BLU 520,282,927,000.00 424311 individual 4,782,600,000.00 work Income 424312 Income collaborating institution/business entity Income 424313 513,000,327,000.00 collaborating regional government 2,500,000,000.00 4249 Income Other Income 42491 129,133,177,000.00 BLU BLU 129,133,177,000.00 424911 Other Revenues banking services BLU 129,133,177,000.00 article 5 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) is quite clear.

Article 6 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear. Paragraph (4) the Central Government spending according to the types of expenditures of Rp RP 725.243.010.910.000 (seven hundred and twenty-five trillion, two hundred forty-three billion ten million nine hundred ten thousand rupiah), including the Central Government grants to local governments to pay Rp 7.100.000.000.000 RP (seven trillion one hundred billion rupiah), given to certain areas with certain criteria. Subsection (5) is quite clear. Subsection (6) is quite clear.

Article 7 paragraph (1) is quite clear. Paragraph (2) of subsidized FUEL savings Policy, among others, through: (a) the application of the system of gradually distributing subsidized FUEL with a closed pattern; (b) continue the program redirects the use of kerosene to LPG tubes 3 (three) Kg; and (c) the improvement of the supervision of distribution of subsidized FUEL. Paragraph (3) is quite clear.

Article 8 paragraph (1) is quite clear. Paragraph (2) letter a is quite clear. The letter b is quite clear. The letter c rates that aims to encourage electricity saving, among others, power max plus. While the special service is a specific service level agreement between PT PLN (Persero) with customers. Letter d the Government referred to in this verse is the field of duty Minister responsible in the field of energy, while the HOUSE of REPRESENTATIVES is the Commission: energy.

Article 9 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) is quite clear.

Article 10 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear.

Article 11 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear.

Article 12 paragraph (1) is quite clear. Subsection (2) is quite clear.

Article 13 paragraph (1) is quite clear. Subsection (2) is quite clear.

Article 14 paragraph (1) the budget of the fiscal stimulus in 2009 was Rp 12.200.000.000.000 RP (twelve trillion two hundred billion rupiah), which consists of: a. Additional fiscal stimulus budget that is allocated to ministries/agencies amounting to Rp 10.945.000.000.000 RP (ten trillion nine hundred forty five billion rupiah), b. Subsidies amounting to Rp 755.000.000.000 RP (seven hundred fifty-five billion rupiah), c. Participation of State capital of Rp 500.000.000.000 b (five hundred billion rupiah). Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) is quite clear. Subsection (5) is quite clear. Subsection (6) is quite clear. Paragraph (7) is quite clear. Subsection (8) is quite clear.

Article 15 is quite clear.

Article 16 paragraph (1) letter a is a "result of optimization is the result more or the rest of the funds obtained after implementation and/or signing a contract from an activity that targets the goal has been achieved. The results of the more or the rest of the funds can be used to improve the next target or to other activities in the same program. The letter b is the "change budget were sourced from the receipt of the State is not a tax (PNBP)" is the realization of surplus target revenues from planned in the STATE BUDGET. The increased acceptance of the next can be used by ministries/agencies producing in accordance with the provisions of the permit the use of force. The letter c is a "change of loan and grants launched abroad (PHLN)" is increased as a result of the presence of PHLN pagu glide project loans and grants abroad is multi years and/or accelerating the withdrawal of loans that have been approved in order to optimize the utilization of foreign loans.

Changes in loans and grants launched abroad (PHLN) included (a) the foreign grants and grants diterushibahkan received after BUDGET 2010 is set, (b) the continuation of the loan, and (c) a loan diterushibahkan.

However, changes in loan and grant launched abroad (PHLN) does not include a loan of new projects and forwarding of new loans that have not been allocated in the STATE BUDGET 2010 and foreign loans from commercial loans and export credit facilities, that is not a continuation of multi years project. Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) is quite clear. Subsection (5) does "reported its implementation in BUDGET changes" is to report the change details/shifting budget of the Central Government conducted before the STATE BUDGET 2010 Changes to the HOUSE of REPRESENTATIVES. While the definition of "reported its implementation in Central Government finances report" is a report detailing changes/shift of Central Government budget is done throughout the year 2010 after the 2010 BUDGET Changes to Parliament.

Article 17 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear.

Article 18 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear. Subsection (4) in order to the calculation of the fiscal year 2010 DEFENSE ACQUISITION UNIVERSITY, Domestic Revenue (PDN) neto is the calculation result between the income in the country which is the summation of results from the receipt and acceptance of State taxation is not a tax, reduced by the acceptance of a State that dibagihasilkan to the region i.e. funds for results (DBH), a budget which is directed (earmarked) be shopping PNBP Ministries/agencies, tax subsidies, as well as several other subsidies of FUEL subsidies electricity, subsidies, subsidies for fertilizers, food subsidies, and subsidies are calculated based on weight of seed/a certain percentage. Subsection (5) is quite clear. Subsection (6) is quite clear. Paragraph (7) Equalization Fund amounted to Rp 306.023.418.400.000 RP (three hundred twenty-three trillion six billion four hundred and eighteen million four hundred thousand dollars), consists of: (in dollars) (in dollars) 1. Funds for the results (DBH) 81,404,801,400,000.00 a. DBH Tax 46,921,445,900,000.00 (1) 13,173,844,200,000.00-DBH income tax income tax Article 21 12,314,671,400,000.00-income tax Article 25/29 private 859,172,800,000.00 person (2) a tax building and Earth DBH 25,236,171,600,000.00 (3) DBH Bea acquisition of Rights over the land and buildings 7,392,899,000,000.00 (4) 1,118,531,100,000.00 b. Excise DBH DBH natural resources 34,483,355,500,000.00 (1) 26,015,650,000,000.00-DBH DBH SDA oil & gas oil 14,078,470,000,000.00-DBH SDA gas 9,937,180,000,000.00-some less pay for oil and gas in 2008 2,000,000,000,000.00 DBH (2) DBH SDA General mining 6,585,296,700,000.00-Dues Remain Royalty-94,066,900,000.00 6,491,229,800,000.00 (3) DBH SDA Forestry 1,566,872,800,000.00-provision of forest resources 898,420,000,000.00-Tuition business license utilization of Forest 15,792,800,000.00-652,660,000,000.00 Reforestation Fund (4) SDA DBH Fisheries 120,000,000,000.00 (5) 195,536,000,000.00 Geothermal Mining DBH 2. The General Allocation Fund (DAU) 203,485,234,500,000.00 a. 192,490,342,000,000.00 b. Pure DAU DAU for additional perks of the profession of teacher 10,994,892,500,000.00 3. Special Allocation Fund (DAK) 21,133,382,500,000.00 article 19 paragraph (1) a. Towards an area that is experiencing a significant area of correction and experiencing the impact of expansion, given the offsetting funds to maintain fiscal stability and sustainability of the region.
b. in order to subsequently carried out a revision in the law forming regions to correct for an area in accordance with the real conditions that exist. Subsection (2) is quite clear.

Article 20 paragraph (1) is quite clear. Paragraph (2) the special autonomy Funds amounting to Rp 9.099.613.680.000 RP (nine trillion ninety-nine billion six hundred thirteen million six hundred eighty thousand rupiah) consists of: 1. The allocation of the funds of the special autonomy for Papua and West Papua amounting to Rp 3.849.806.840.000 RP (three trillion, eight hundred forty-nine billion eight hundred six million eight hundred forty thousand rupiah) agreed to split each with a proportion of 70 percent to 30 percent for Papua and West Papua with the following details : a. special autonomy Funds Papua Province amounted to Rp RP 2.694.864.788.000 (two trillion six hundred ninety-four billion, eight hundred sixty-four million seven hundred eighty-eight thousand rupiah).
b. Funding the special autonomy province of West Papua amounting to Rp RP 1.154.942.052.000 (one trillion one hundred and fifty-four billion nine hundred forty-two million fifty two thousand rupiahs).
The use of a special autonomy Fund of Papua and West Papua to funding education and health, in accordance with Act No. 35 of 2008 about the determination of the Perpu No. 1 in 2008 about the changes to the Act No. 21 of 2001 on special autonomy for Papua Province into law. The special autonomy funds that distributed to Papua Province of Papua and West Papua Provinces, totaling the equivalent of two (2) percent of the general allocation Fund launched (DAU) nationwide and is valid for 20 years since 2002. Management of the special autonomy funds Papua and West Papua in question still refer to the applicable legal regulations.
2. The Aceh special autonomy Fund Allocation of Rp 3.849.806.840.000 RP (three trillion, eight hundred forty-nine billion eight hundred six million eight hundred forty thousand rupiah).
Aceh special autonomy funds directed its use to fund development and maintenance of infrastructure, economic empowerment, poverty reduction, as well as funding for education, social, and health in accordance with Act No. 11 of 2006 about the Aceh Government applies for a period of 20 (twenty) years since 2008, with the details for the first year up to the fifteenth year of the magnitude of the equivalent of two (2) percent of the general allocation Fund launched (DAU) nationally , and for the sixteenth year until the twentieth year of magnitude is equivalent to one (1) percent of the Fund's general allocation pagu (DAU) nationally.

The special autonomy funds NAD planned, implemented, and accounted for by the provincial Government of NAD and is part of the whole budget of income and expenditure of Aceh (APBA). Most of the planning of the use of the special autonomy Fund was planned jointly by the provincial government NAD with each district/city governments in the NAD provincial government and is the attachment of APBA.
3. Additional funding for infrastructure in the framework of special autonomy province of Papua and West Papua Province amounted to Rp 1.400.000.000.000 RP (one trilun four hundred billion rupiah), primarily intended for funding the construction of infrastructure in accordance with Act No. 35 of 2008 about the determination of the Perpu No. 1 in 2008 about the changes to the Act No. 21 of 2001 on special autonomy for Papua Province into law.
Additional funds the infrastructure earmarked for Papua Province amounted to Rp 800.000.000.000 RP (eight hundred billion rupiah) and the province of West Papua amounting to Rp 600.000.000.000 RP (six hundred billion rupiah).

Disbursement of additional infrastructure for the province of West Papua fiscal year 2010 amounted to Rp RP 600.000.000.000 (six hundred billion rupiah) is done gradually by considering the absorption of additional infrastructure funds for the province of West Papua the fiscal year 2009, which further regulated by regulation of the Minister of finance. Paragraph (3) Fund adjustments amounting to Rp 7.300.000.000.000 RP (seven trillion three hundred billion rupiah) consists of: a. additional funds amounting to Rp PNSD teacher benefits 5.800.000.000.000 costs (five trillion eight hundred billion rupiah).
b. Funding incentives for areas of Rp RP 1.387.800.000.000 (one trillion three hundred eighty-seven billion eight hundred million rupiah).
c. Less pay DAK 2008 amounting to Rp RP 80.200.000.000 (eighty billion two hundred million rupiah). d. Less pay DISP 2008 amounting to Rp 32.000.000.000 RP (thirty-two billion rupiah). Subsection (4) is quite clear. Subsection (5) is the specific criteria are: areas that merit i.e., among others:-the areas that have been carrying out the functions of the service to the community gets a reasonable opinion without exceptions (WTP) or reasonable (WDP) with the exception of the CPC financial statements of the Government of his country. -deliver Perda BUDGETS in a timely manner.

Section 21 subsection (1) of the Education Budget is Rp RP 209.537.587.275.000 (two hundred and nine trillion five hundred thirty seven billion five hundred eighty-seven million two hundred seventy-five thousand rupiah), consists of: (in dollars) 1. Budgetary Central Government Expenditure of education through 83,170,009,475,000.00 (1) 54,704,324,253,000.00 Ministry of national education (2) 23,663,565,732,000.00 Ministry of religious affairs (3) Ministries/institutions other 4,802,119,490,000.00 2. The education budget through a Transfer to the DBH (1) 126,367,577,800,000.00 Education 617,048,800,000.00 (2) and (3) Education 9,334,882,000,000.00 Education 95,923,070,400,000.00 DAU (4) an additional allowance of PNSD 5,800,000,000,000.00 Teacher (5) Additional Allowance for DAU teaching profession 10,994,892,500,000.00 (6) 1,387,800,000,000.00 Regional Incentive Funds (7) a Special Autonomy Fund Education 2,309,884,100,000.00 subsection (2) is quite clear.

Section 22 subsection (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) the financing of budget deficit of Rp 98.009.927.876.000 RP (ninety-eight trillion nine billion nine hundred twenty-seven million eight hundred seventy-six thousand rupiah) consists of: 1. domestic Financing of Rp RP 107.891.435.453.000 (one hundred and seven trillion eight hundred ninety-one billion four hundred and thirty-five million four hundred fifty-three thousand rupiah) consists of: (in rupiah) a. domestic Banking 7,129,150,000,000.00 (1) 5,504,150,000,000.00 Investment Fund Account (2) the accounts of the Development of the forest 625,000,000,000.00 (3) SAL 1,000,000,000,000.00 b. domestic Nonperbankan 100,762,285,453,000.00 (1) Privatization-(2) 1,200,000,000,000.00 asset management Results (3) securities (neto) 104,429,085,453,000.00 (4) loans in the land of 1,000,000,000,000.00 (5) Government Investment Fund and its investment in the country's capital-3,902,500,000,000.00 a. Government Investment-927,500,000,000.00 b. Investment capital in the country for LPEI-2,000,000,000,000.00 c. 975,000,000,000.00-Revolving Funds (6) Contingency Fund:-1,050,000,000,000.00 a. Contingency Fund to PT PLN (persero)-1,000,000,000,000.00 b. contingencies Fund to PDAM-50,000,000,000.00 (8) financing Reserves-securities 914,300,000,000.00 State (SBN) neto is the difference between the issuance by payment principal and purchase again. The publication of the SBN is not only in rupiah currency in the domestic market, but also includes the issuance of SBN in foreign currency in the international market, either conventional or SBN SBSN (Sukuk).

The composition of the amount and type of instrument SBN to be published, the payment of principal, and repurchase SBN, will be regulated further by the Government taking into account the evolving situation in the market, up to the target financing neto SBN is reached.

Publishing these SBN backed up by the rest of the standby loans that could not be realized/withdrawn in 2009 in order to anticipate the issuance of SBN which cannot be conducted optimally due to market conditions.

Domestic lending (PDN) did not include the part of banking in the country, because its source is the debt that the PDN did not only from the STATE-OWNED banking alone but also from STATE-OWNED ENTERPRISES nonperbankan. In addition, PDN can also be sourced from local governments and companies of the region. Domestic loans may only be used for financing activities.

In order to support the acceleration of the construction of the power plant mw 10,000 (ten thousand megawatt) coal-fuelled by State electricity company PT (PT PLN), the Government guarantees the full taxable loan payments of PT PLN (Persero) to the lender's banking. Government guarantees in question given the risk/possibility of PT PLN (Persero) was not able to meet payment obligations towards creditors (payment default). The guarantee will be accounted for as a Government loan to PT PLN (Persero) when realized.

The management and disbursement of the loan guarantee fund of PT PLN (Persero) above the set further by the Government having regard to regulations that apply.

In the framework of the acceleration of the provision of drinking water is one of the basic needs for the population by PDAM (Drinking water areas of the company), the Government gives guarantee full repayment obligations over the top of the credit TAPS to the lender's banking. Government guarantee fund in question given the risk/possibility of TAPS is not able to meet payment obligations towards creditors (payment default). The guarantee will be accounted for as a Government loan.

The management and disbursement of the loan guarantee fund TAPS the aforementioned regulated further by the Government having regard to the legislation in force.
2. foreign Financing neto of negative Rp 9.881.507.577.000 RP (nine trillion eight hundred eighty-one billion five hundred seven million five hundred seventy seven thousand rupiah) consists of: (in rupiah) a. gross foreign borrowing Withdrawal 57,605,758,608,000.00 (1) loan program 24,443,000,000,000.00 (2) 33,162,758,608,000.00 project Loan-loan Central Government Projects 24,518,985,423,000.00-Acceptance Forwarding Loans 8,643,773,185,000.00 loans-Forwarding b. 8,643,773,185,000.00 c. repayment of principal foreign debt-58,843,493,000,000.00 foreign Financing includes financing of foreign debt securities International countries.
Article 11 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear.

Article 24 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear.

Article 25 paragraph (1) is quite clear. Subsection (2) includes in it regarding Ordinances and resolution criteria receivable ex-IBRA (Indonesian bank restructuring agency).

Article 26 subsection (1) is quite clear. Paragraph (2) the publication of the STATE BUDGET financing needs for SBN fiscal year next counts as part of net issuance target SBN in the budget.

To cover short-term cash shortages at the beginning of the fiscal year, the Government can conduct direct placement or private placement of securities at Bank negara Indonesia. Paragraph (3) is quite clear. Paragraph (4) the composition of the debt financing instruments include State Securities, loans within the country, Foreign Loans, and loans in standby.

Debt cash include State Securities (neto) and loan programs. Subsection (5) the increase in the yield (yield) securities the country which led to additional costs of publishing the SBN was significantly reflected in: a. the absence of yieldpenawaran who won in benchmarkPemerintah in 2 (two) times the auction in a row; and/or b. yieldsekurang-the lack of increase in the propensity of 300 basis points (bps) in 1 (one) month. Subsection (6) is quite clear.

Article 27 paragraph (1) is quite clear. Subsection (2) is quite clear. Paragraph (3) is quite clear.

Article 28 paragraph (1) is quite clear. Paragraph (2) of the financial statements attached with the Central Government with an overview of the company's financial reports of State and other agencies. Paragraph (3) information about the income and expenditure of the State are accrual intended as stages on the application of the budget which is equipped with information rights and obligations which are recognized as Enhancer or deduction on the value of net worth. Subsection (4) is quite clear. Subsection (5) the implementation of the revenue and expenditure of the State have implemented accrual basis since fiscal year 2009 on the work unit's status as a public service Agency in the system has been able to carry it out. Subsection (6) the definition of "Government accounting standards" is a governmental accounting standards as set out in government regulation Number 24 of 2005 about Government accounting standards. Paragraph (7) of the financial statements submitted in draft legislation as referred to in this verse is the Central Government financial reports (LKPP) that have been examined by CPC and load correction/adjustment (audited financial statements) as outlined in the General explanation of Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State.

Article 29 is pretty clear. fnFooter ();