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Act No. 45 Of 2007

Original Language Title: Undang-Undang Nomor 45 Tahun 2007

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ADDITIONAL
STATE SHEET RI

No. 4778 (Explanation Of 2007 State Sheet Number 133)

EXPLANATION
Above
CONSTITUTION OF THE REPUBLIC OF INDONESIA
Number 45 YEAR 2007
ABOUT
COUNTRY ' S REVENUE AND SHOPPING BUDGET
BUDGET YEAR 2008

I. UMUM

.,, APBN Year of Budget 2008 was drafted in the guidelines on the Government Work Plan (RKP) of 2008, as well as the Makro Economic Framework and Fiscal Policy Center of 2008 as discussed and agreed together, both in Talks. Preliminary and Level I Talks of the RAPBN Budget Year 2008 between the Government and the People's Representative Council of the Republic of Indonesia. It is in accordance with the provisions in Article 12 and Article 13 of Law No. 17 of 2003 on State Finance. In addition, the 2008 Budget Year APBN also considers economic, social, and political conditions, which have developed in recent months, as well as various policy steps that are expected to be taken in 2008.
.,, with regard to external factors and macroeconomic stability, Indonesia ' s economic growth in 2008 is expected to reach around 6.8% (six eight percent comma). The government is optimistic that such growth can be achieved because first, population consumption is expected to be still high as a result of the increased purchasing power of the public. Second, an increasingly conducive investment climate is expected to be the attraction of both domestic and foreign investors to instill its capital in Indonesia, so that the expansion of the work field can be realized which can ultimately reduce Unemployment and poverty. Another factor which also encouraged the Indonesian economy in 2008 was the increasing value of Indonesia's exports, especially non-oil exports. Meanwhile, Indonesian imports will be focused more on capital goods so that it can trigger the development of the domestic processing industry.
.,, meanwhile, through a coordinated fiscal, monetary, and real sector policy, the rupiah ' s exchange rate is estimated to be at a range of Rp9.100.00 (nine thousand hundred rupiah) per one dollar of the United States. The stability of the rupiah's exchange rate has a significant role in the achievement of inflation goals in 2008, and the development of the banking interest rates. In 2008, with the stability of the rupiah's exchange rate, and the cost of supply and demand for the distribution of the subject material, the inflation rate is expected to be pressurized at a rate of 6.0% (six zero percent). In line with that, the average SBI interest rate 3 (three) month is expected to reach an average of 7.5% (seven commas of five percent). On the other hand, consider the growth of the world oil demand that remains strong, especially by the Chinese and Indian industries, as well as the dexterity of spare capacity in oil producer countries due to investment in the relative oil sector. slow, then the average Indonesian crude oil price in the international market in 2008 is expected to be in the range of US$ 60.0 (sixty-dollar United States) per barrel, while the lifting of crude oil is estimated to be around 1,034 (one comma zero three four) million barrels per day.
.,, the Government realized that in order to achieve development goals in 2008, there are some challenges to face. For that, the goals of the government work program in 2008 are expected to provide important progress in the implementation of the three development agenes as outlined in the RPJMN 2004-2009, namely: (a) realizing a safe and peaceful Indonesia; (b) embodied a fair and democratic Indonesia; and (c) embodied the prosperous Indonesia. Meanwhile, the central economic framework challenge and development financing that was faced in 2008, was: (a) to drive economic growth acceleration; (b) accelerated the reduction of unemployment and poverty; and (c) maintaining economic stability.
., based on the three agenda and the underlying challenges facing that, the drafting of the 2008 APBN Design Plan was directed to address fundamental issues that are priority development, namely: (a) an increase in investment, export, and work opportunities; (b) revitalization of agriculture, fisheries, forestry, and development; (c) acceleration of infrastructure development and increased energy management; (d) increased access and quality of education and health; (e) an increase in countermeasure effectiveness poverty; (f) eradication of corruption and acceleration of bureaucratic reformation; (g) strengthening of the defense capabilities and security of domestic security; and (h) disaster handling, disaster risk reduction, and improvement Bird flu countermeasure.
., in doing so, the central government spending allocation policy of 2008 is geared primarily to supporting national economic activities in spur growth, creating and expanding employment, as well as improving the quality of service to society and to reduce poverty, in addition to maintaining national stability, the agility of the activities of the implementation of government operations and the improvement of the quality of service to the community. In accordance with the direction of the policy, the priority allocation of the central government spending budget in 2008 is: (i) investment spending, especially in the field of basic infrastructure to support national economic activities; (ii) assistance social, especially for providing basic services to the community, especially in education and health, with regard to increased education budget ratio in accordance with the 1945 Constitution, as well as increasing the alignment effort; (iii) the income and well-being of the state and retirees of the country. (iv) improving the quality of service and efficiency of the holding of government operational activities; (v) the provision of subsidies to help stabilize the prices of goods and services at an affordable level of society; as well (vi) The fulfillment of the debt payment obligations.
., Furthermore, APBN is also directed to carry out the mandate of the constitution in order to fulfill the rights of citizens over: (i) the work and the livelihood that is worthy of humanity; (ii) the prosperous life of birth and inner, residence, and the get a good and healthy living environment, as well as entitled to health care; and (iii) a social guarantee that allows for the development of herself intact as a dignified human, and gets a decent education. In addition, the development balance included in it the budgeting needs to remain to be kept in order to achieve the overall public welfare improvement priorities and the execution of the mandated statehood. In the Constitution of 1945.
., In the field of transfer to the area, as one of the main focuses of national development, the state is prioritizing the state ' s revenue and shopping budgets to increase regional spending through the efficiency of the central shopping budget by diverting funds It's for regional capital shopping. In relation to this, forward is expected that the budget and capital expenditure of the central government can be transferred to the construction of a number of strategic infrastructure such as agriculture, water, education, health, and transportation in the United States. The whole area in the motherland.
.,, the addition of the transfer allocation to the area demands area readiness, because if the area is not ready, the diversion of such funds will not be efficient and further does not impact the region ' s growth. In addition, the instruments and the mechanism of alchemist must remain in mind.
., therefore, in order to host regional autonomy, then handover, devolution, and assignment of government affairs to the area in real and responsible areas, also followed by setting, division, and resource utilization. national is proportionally, democratic, fair and transparent, with regard to the potential, conditions, and needs of the area. In line with that, the application of shopping policy to the area in 2008 will remain geared to: (i) improving the efficiency of public services; (ii) accommodating community aspirations; (iii) fixing the fiscal structure (APBD); (iv) Mobilisation of financial sources (PAD); (v) enhancing accountability, transparency, and participation; (vi) reducing the regional fiscal disparity; (vii) guarantees the provision of social basic services; (viii) improving the welfare of the community; and (ix) Stimulate the economy and investment in the area.
., Furthermore, in accordance with the mandate of the Basic Law of 1945, the state prioritizes APBN and APBD to meet the needs of national education, by allocating at least 20.0% (twenty zero percent commas) of APBN and APBD For a national education. However, considering the constitution's mandate to pay attention to various other areas as a whole, in 2008 the education budget is estimated to still reach about 12.0% (twelve zero percent comma) of the APBN. The calculation of the education budget is based on the value of the ratio (per cent) between the appropriations of the budget on the educational function in the country's shopping (excluding the salary of educators and the education budget) against the whole. State shopping (not including overall salary). This definition has been used on APBN 2007. The calculation of the education budget is consistent with the mandate in Article 31 Verse (4) of the Basic Law of 1945 and Article 49 Verse (1) of the Law No. 20 of 2003 on the National Education System. In addition, the allocation of education budgets must be in line with the 2004 Act No. 32 of the Local Government, which has established the education function (as well as its budget) devolve to the Regions, as well as Act No. 14 of 2005. about Guru and Dosen, which supports the improvement of the welfare of educators.
., if the salaries of teachers and educators who are the main component of education in the education budget ratio, then the 2008 education budget has reached 18.0% (eighteen zero percent in comma). The ratio was obtained from the comparative value (per cent) between the appropriations of the budget of the education function in state spending (including the salary of educators, but not the education of diners) against the entire country's shopping. Whereas the education budget ratio only takes into account the central government's spending without taking into account teachers ' salaries and educators, the 2008 education budget is 10.0% (ten zero percent in total). The ratio is obtained from the comparative value (in percent) between the appropriations of the budget of the education function in central government spending (excluding the salaries of educators and the education budget of diners) against the shopping of the central government.
., next, to meet the central government ' s spending needs and transfer to the area, required state income sources and budget financing. Several factors affecting the amount of state revenue in RAPBN in 2008, both taxation and PNBP: macroeconomic conditions, the realization of income in the previous year, policies performed in the fields of tariffs, subjects and objects. Imposition, and the repair and effectiveness of the voting administration.
., there are some pretty significant effects on the 2008 revenue target calculation, which is the implementation of legislation and implementation regulations that were completed in 2007. The Act is referred to among others: the package of Taxation Act, the Customs Act, the Excise Act, and the various sectoral laws. The changes to the taxation bill will have an impact on the state's acceptance and the economy, both in the short term and in the long run. In the short term, the change in the taxation bill is expected to give a reduction in the tax potential loss, which is made up of changes in the General Terms of Taxation and the Income Tax Act.
.,, however on the other hand, the consummation of the taxation administration is expected to provide a positive impact on the taxation receipt of which includes measures: (i) an increase in tax mandatory compliance; (ii) the establishment of the offices of modern tax services with the application of information teconological based voting systems; (iii) reorganization on the organizational structure of the Directorate General of Taxes of the organization based on the type of tax to an organization based on function; (iv) the creation of the Employee Code of Conduct; (v) the fix the remuneration system; and (vi) the formation of Account Representative.
., in the meantime, in accordance with Law No. 20 of 1997 on Reception of State Not Tax, PNBP is the entire acceptance of the central government that comes from outside taxation that comes from the acceptance of natural resources (SDA), the section The government is not a member of the government, and the other PNBP. The 2008 PNBP policy will be more emphasized in the review and refinement of the PNBP's regulations on each ministry/agency, among others through: (i) the drafting of the PNBP laws, as well as the evaluation and refinement of the PNBP laws. tariffs in the PNBP field, and (ii) to verify the magnitude of the PNBP and the enforcement of (law enforcement) in the PNBP field. On the other hand, the optimization of grant acceptance will be conducted among others through monitoring the thawing of the donors ' commitment in order of grants, in particular for rehabilitation and reconstruction of areas affected by disaster disaster.
., Furthermore, the general policy of budget financing among others is emphasized in the definition of a budget surplus/budget deficit based on the projected state acceptance and the state spending allocation plan. Based on projections and various policy measures above, in the RAPBN the 2008 Budget Year is estimated to still be a budget deficit. The deficit, will be closed through budget financing stemming from debt and nondebt. The government has a budget financing option, which is through Government accounts, privatization of State-owned Enterprises (BUMN), the sale of assets of the banking restructuring program through PT PPA, and the procurement of debt through the United States. publishing of the State Price Letter (SBN) and the withdrawal of Foreign Loans.
.,, in the future, the source of budget financing will be prioritized on the issuer of the Rupiah State Price Letter in the domestic market with consideration: (i) the more limited the source of the deficit financing of nondebt emanating from the sales of managed state assets PT PPA, privatization of BUMN, and State Kas balance; (ii) to reduce exposure to overseas loans in order to reduce the risk of exchange rate (exchange rate risk); (iii) to support the development of capital markets as a source of domestic financing; and (iv) to support the implementation of the market-based monetary policy (market-based monetary policy). In relation to this, the budget financing strategy must be carefully carried out in order for those budget financing sources to be used as optimal as possible to avoid the future fiscal burden of potentially disruptive. Fiscal (fiscal sustainability). In addition, budget financing strategies must be implemented in a coordinated way to be achieved fiscal management, a credible monetary policy, and a healthy debt management and efficient cash management.

II. SECTION BY SECTION

Section 1
.,, pretty clear.

Section 2
.,, pretty clear.

Section 3
.,, Verse (1)
., clear enough.
Verse (2)
., clear enough.
Verse (3)
.,, the admission of duties and/or taxes in the government's import order (DTP) as referred to in the letter of the letter is not counted in the quantity of the general allocation funds (DAU), and is allocated as tax-subsidy shopping. in the same amount.
In particular, such sectors are the sectors of migas, geothermal, electricity, aviation, shipping, select industries, and public transport.
Verse (4)
.,, the taxation acceptance of Rp591,978.380.000.00 (five hundred ninety-one trillion nine hundred and seventy-eight billion three hundred and eighty million rupiah) is made up of:
                                                                      (in rupiah) a. Internal taxes 569,971,680.000.00 4111 Income Tax (PPh) 305.961.420.000.000.00 41111 PPh of petroleum and gas  Nature 41.649,820.000.000.00 411111 PPh Earth oil 15.125.760.000.00 411112 PPh natural gas 26.524.060.000.00 41112 PPh nonmigas                                  264,311,600,000.00 411121 PPh Section 21 39.500.500,000.000.00 411122 PPh Article 22 non import                  6.720,800.000.00 411123 PPh Article 22 import 21.638.140.000.00 411124 PPh Article 23 25.285.130.000.00 411125 PPh Article 25/29 people  private 2,954,800.000.000.00 411126 PPh Section 25/29 body 111.161.120.000.000.00 411127 PPh Article 26 17.323,800.000.000.00 411128 PPh final and fiscal   overseas 39.727.310,000.00 4112 Tax value-added goods and services and sales tax on luxury goods (PPN and PPnBM) 187.626.700.000.000,00 4113 Earth Taxes and buildings (UN)                         24.159,700,000,000,00 4114 Bea gains rights to land and building (BPHTB) 4.852,700.000.000,00 4115   Excise Income 44,426.530.000.00 41151 Revenue Excise 44,426.530.000.00 411511 Revenue Excise Results 43.571.000.000.000.00
                 411512 Excise Income Ethyl Alcohol 196,800.000.00 411513 Revenue Excise Contains Ethyl Alcohol 658.730,000.00 4116 Other tax revenue                         2.944.630.000.000.00 

b. International trade tax 22.006.700.000.000.00 4121 Customs Revenue 17.940,800.000.000.00 4122 Revenue import import 4.065,900.000.000.00

Section 4
.,, Verse (1)
., clear enough.
Verse (2)
., clear enough.
Verse (3)
., clear enough.
Verse (4)
.,, pretty clear
Verse (5)
., clear enough.
Verse (6)
.,, the state reception is not a tax of Rp187.236.083.476.000.00 (one hundred and eighty-seven trillion two hundred and thirty-six million four hundred and seventy-six million rupiah) is made up of:
                                                                      (in rupiah) 421 Natural Resources Reception 126.203.170.475.000,00 4211 petroleum revenues 84.317,000.000.00 42111   Petroleum revenue 84.317,000.000.00 4212 Natural gas revenue 33,605.010,000.00 42121 Natural gas revenues 33.605.010,000.000.00 4213   General mining revenues 5.306.410.475,000,00 421311 dues are fixed                          66.608.329.000,00 421312 Coal royalty revenue 5.239.802.146.000,00 4214 forestry revenue 2,774,750,000.00 42141 Revenue fund  rebozation 1,271,300.000.000.00 42142 Revenue provision forest resources 1,498,700.000.00 42143 Revenue output forest company 4,750,000,000,00 4215 Revenue fishery                                  200,000.000.000.00 421511 fisheries revenue 200,000.000.00 422 Laba BUMN Revenue 23.404.346.000.00 4221 The upper government section  BUMN 23.404.346.000.00 423 Other PNBP Revenue Revenue 37.628.567.000.00 42311  Sales revenue of products/services 2.623.023,391,000,00 423111 Revenue sales, forestry, and plantation 2.510.115.000,00 423112 Revenue  sales of livestock and fishery sales 9,778,910.000,00 423113 Revenue sales of mine output 2.593.589.525.000,00 423114 Revenue sales of foreclosure/
                    spoils and treasures of 9,465,178,000,00 423115 Revenue sales of drugs and other pharmaceutical results 231,911.000,00 423116 Revenue  information sales, publishing, film, survey, mapping and other print results                            5.848,788,000,00 423117 Sales of the auction documents 234,603,000,00 423119 Other sales revenue 1.364.361.000.00 42312 Asset sales revenue                              43,913,719,000,00 423121 Home sales revenue, building, building, and land 721.529,000,00 423122 Revenue of motor vehicle sales          1,813,944,000,00 423123 Rental sales revenue 30.026,309,000.00 423124 Sales of foreign-owned ex-property assets 10,000,000.00 423129 Revenue sales of other assets
                    more /rusak/wiped 1,351,937,000,00 42313 Revenue rent 54.566.090.000.00 
            423131 Home rental income/home country 15,394,614,000,00 423132 The rental income building, building, and warehouse 33,223.785,000,00 423133 The rental income of objects is moving 3.983.254.000.00
 
            423139 Other non-moving objects rental income 1,964,437,000,00 42314 Revenue services I 12,774,412.135,000,00 423141 Revenue  hospitals and other health agencies 2,800.929.603.000,00 423142 Revenue of entertainment/taman/ museum and the levy of natural tourism efforts (PUPA)                                     30.172.066.000,00 423143 Revenue of captions, visas, passports, SIM, STNK, and BPKB                  2.571,036,960.000,00 423144 Revenue rights and permissions 4.685.682.977,000,00 423145 Revenue sensor/quarantine, supervision/examination                          51.302,889,000,00 423146 Revenue of power services, employment, information, training, technology, BPN revenue, DJBC revenue (employment services from excise)                  2.058.115.895,000,00 423147 Religious Affairs Office of the Ministry of Religious Affairs 68.849.760.000,00 423148 Revenue of the airport services, divinity, and kenavigasian 505.864,300.000.00
             423149 Other services revenue 2,457,685,000,00 42315 Revenue services II 2.022.984,414.000.00 423151  Financial services revenue (giro services) 39.923.001,000,00 423152 Telecommunications revenue of telecommunications services 1,067,857.143.000.00
 
            423155 Revenue costs of state taxes by forced mail 3,328.140.000.00 423157 Revenue toll 31,384,307.000,00 423158  Total cost income of debt and state auctions 42,269,350,000,00 423159 Other service revenues 838.222.473.000,00 42316 Revenue is not tax from outside  State 379,409.943,000,00 423161 Revenue from awarding of the travel papers of the Republic of Indonesia 56.648,876.000,00 423162  Revenue from the services of consular documents consular 322.761.067.000.00 42317 interest income 1.342.531.103.000,00 423179 Other interest income                     1.342,531.103.000.00 42321 Internal Revenue and judicial Revenue 33,766.987.000.00 423211 Revenue legalization signatures 1.163.642,000,00 423212 Revenue ratification of mail in  Under the hands of 275,505,000,00 423213 The table money income (leges) and wages at the court body panitera (judiciary) 676.830,000,00 423214 Revenue yield fines/tilang and
                    20.834.900.000,00 423215 The cost of the matter is 9.303.210,000.00 
            423219 Other judicial and judicial revenues 1,512,900.000,00 42331 Education Revenue 4.599.509.370.000,00 423311 Education money income 4.027,998,545,000.00
 
            423312 Revenue revenue entry, rate rise, and end education 23.543,285,000,00 423313 The exam money to run the practice 25.227.186.000,00 423319 Revenue  Other education 522,740.354,000,00 42341 Revenue from the readmission of the budget year run 1.431.993,000,00 423411 Reacceptance of shopping center employees           996.993,000,00 423412 Reception  retirement 170.000.000.00 423413 Reception of other shopping rupiah purely 265,000,000,00 42342 Revenue from readmission of spending years  budget then 2,507.502,000,00 423421 Reception shopping center employee 983,648,000,00 423423 Reception of other shopping rupiah is pure                                     1,519.224,000,00 423424 Reception of other shopping overseas loans 4,630,000,00 42343 Net profit revenue output BBM sales revenue          6.456.470.000.000.00 423431 Raw oil revenue DMO 6.456.470.000.000.00 42344 Repayment revenue pidebt 4,831,411.555,000.00 
            423441 Non-treasurer debt repayment revenue 4.828.980.000.00 423442 Revenue repayment of damages for losses suffered by the country
                   (incoming TP/TGR) treasurer 2.431.555,000,00 42347 Other Revenue-another 2,006.227.969.000.00 423471 Reception returns/salary advance                                        2.066.213.000,00 423472 The late payment fines of government work settlement 3.739,322,000,00 423473 Revenue over the administration fines of BPHTB            38,318,000,00 423475 Revenue penalty fines in the field of capital market 12,500,000.00 423476 Revenue from movement  National Forest and Land rehabilitation (GNRHL) 325.000.000.00 423477 Revenue regestration doctor/dentist 2,500,000,00 423479 Other budget revenues-others                1.660.384,116.000.00 42348 Revenue Agency 429,900.830.000.00 423481 Revenue is the business and business activities of the provision and distribution of BBM                            329.842,200,000,00 423482 The product distribution and transportation activities of the Earth's gas through the pipe 100.058.630,000.00 42411  The earnings of the Gratification and Money coverage of the Corruption Results 26.500,000,00 424111 Revenue of the yield money  The corruption that has been set by the courts of 25,000,000,00 424112 of the catification revenues designated KPK belongs to the state of 1,500,000.00 

Section 5
.,, pretty clear.

Section 6
.,, pretty clear.

Article 7
.,, pretty clear.

Article 8
.,, Verse (1)
., the results of the optimization results are more results or the remainder of the funds obtained after the execution and/or contract signing of an activity whose target target has been achieved. More results or rest of the funds can next be used to increase the target or for other activities in the same program.
The change in the shopping budget that is sourced from State Reception Not Taxes (PNBP) is the overt realization of the acceptance of the planned targets in the APBN. Further acceptance of such acceptance may be used by the ministry/producing agencies in accordance with the terms of the applicable use permit.
The change in pagu Loans and Foreign Affairs (PHLN) is an increase in the PHLN pagu as a result of a multi-year loan for a multi-year foreign loan and/or acceleration of the loan withdrawal. approved in order to optimize the utilization of PHLN. Not included in the launch was the unapproved PHLN in APBN in 2008 and loans sourced from export credit.
Verse (2)
., clear enough.
Verse (3)
., clear enough.
Verse (4)
., clear enough.
Verse (5)
.,, referred to by the reported implementation in the APBN Change is reporting details/shift changes carried out before the 2008 APBN Change was submitted to the DPR. Whereas the reported implementation in the central government's financial report was to report a change in details/shifts that were carried out throughout 2008.

Article 9
.,, pretty clear.

Article 10
.,, Verse (1)
., clear enough.
Verse (2)
., clear enough.
Verse (3)
., clear enough.
Verse (4)
., clear enough.
Verse (5)
., clear enough.
Verse (6)
.,, the rebalancing fund of Rp266.780.135.210,000.00 (two hundred sixty six trillion seven hundred and eighty-five hundred and thirty-five million two hundred ten thousand rupiah), consists of:
                                                                     (in rupiah) 1. Funding For Results (DBH) 66.070.849.339.000.00 a.  DBH Tax 36.333.640.960.000.00 i.    DBH Income Tax 8.491,060.000.00-Income Tax Article 21 7.900.100.000.000.00-Income tax on Article 25/29 of private persons 590.960.000.000.00 ii.   DBH Earth Taxes and Buildings 22.989,880.960.000.00 iii.  DBH Bea rights to the Land and Buildings 4,852,700.000.00 b.  DBH Natural Resources 29.737.208.379.000.00 i.   DBH SDA Earth Oil 12.850.650,000.000.00 ii.  DBH SDA Natural Gas 10,770.150.000.000.00 iii.  DBH SDA Mining General 4.245.128.379.000.00-Iuran Fixed 53.286.663.000.00-Royalties 4,191,841,716,000.00 iv.  DBH SDA Forestry 1,711.280.000.00-Provision of Forest Resources 1.198.960.000.000.00-Iuran The Rights of Forests Forest 3,800.000.000.00-  Reboization Fund 508.520.000.00 v. DBH SDA Fisheries 160.000.000.00 2. General Alocation Fund (DAU) 179.507.144.871.000.00 3. Alocation Fund  Special (DAK) 21.202.141.000.000.00 

Article 11
.,, Verse (1)
., clear enough.
Verse (2)
.,, a special autonomous fund of Rp7.510,285,794.000.00 (seven trillion five hundred ten billion two hundred and eighty-five million seven hundred and ninety-four thousand rupiah) consists of:
., 1. The allocation of the Special Autonomy Fund of Papua amounted to Rp3.590.142,897.000.00 (three trillion five hundred ninety-a hundred and forty-two million eight hundred and ninety-seven thousand rupiah), mainly used for funding education and healthcare, in accordance with Law No. 21 of 2001 on Special Autonomy for the Province of Papua, which amount to equivalent to 2 (two) percent of the pagu of the general allocation fund (DAU) nationwide and in effect for 20 years since 2002. The Papua Special Autonomy Fund is reserved for districts/towns/provinces in Papua province and district/city in West Papua Province, with the basis of division using a proportionate number of numbers of villages proportionally.
., 2. Allocation of Aceh Special Autonomy Fund amounted to Rp3.590.142,897.000.00 (three trillion five hundred ninety-a hundred and forty-two million eight hundred and ninety-seven thousand rupiah) to fund construction, especially construction and maintenance infrastructure, people ' s economic empowerment, poverty alleviation, as well as education, social and health funding, in accordance with Law Number 11 of 2006 on the Government of Aceh, applicable for a term of 20 (twenty) years since 2008, with details for the first year until with the fifteenth year of magnitude equivalent to 2 (two) percent of the pagu of the general allocation fund (DAU) nationwide, and for the sixteenth year up to the twenty-year of the second year .,, the magnitude is equivalent to 1 (one) percent of the pagu general allocation fund (DAU) nationally.
3. Additional funds of Papua Province's infrastructure amounted to Rp330,000.000.00 (three hundred and thirty billion rupiah), primarily aimed at the financing of infrastructure development, in accordance with Article 34 of the paragraph (3) of the Act of Number 21 of 2001. about Special Autonomy for the Province of Papua.
Verse (3)
.,, an adjustment fund of Rp6.939.041,714,000.00 (six trillion nine hundred thirty-nine billion forty-one million seven hundred and fourteen thousand rupiah) consists of:
., 1. The DAU ' s stabilised fund amounted to Rp242,835,500.000.00 (two hundred and forty-two billion eight hundred and thirty-five million five hundred thousand rupiah), which was allocated to certain areas that experienced a decrease of the DAU by 75 percent or up to 100 percent compared to the DAU ' s 2007 acquisition outside of the adjustment fund.
., 2. The educational benefits fund Rp1,200,000.000.00 (one trillion two hundred billion rupiah) is allocated to aid the area in order to fund the need for education benefits.
., 3. The West Papua Province's facilities and infrastructure amounted to Rp670.000.000.00 (six hundred and seventy billion rupiah) allocated to the Provincial Government of West Papua, used for the construction and maintenance of physical facilities and infrastructure.
., 4. The funds and infrastructure funds amounted to Rp4,626.206.214.000.00 (four trillion six hundred and twenty-six billion two hundred and six million two hundred and fourteen thousand rupiah) allocated to certain regions as the strengthening of fiscal decentralization. through the provision and development of physical means and infrastructure, as well as other means of which it is also an area affair.
. .5. Excise allocation of Rp200,000.000.00 (two hundred billion rupiah) is allocated to tobacco excise-producing regions to carry out the assignment of the Government in order to reduce counterfeit excise (illegal excise), the socialization of regulations and The cigarette industry mapping is in compliance with Act No. 39 of 2007 on Excise.

Article 12
.,, Verse (1)
., clear enough.
Verse (2)
., clear enough.
Verse (3)
.,, financing a budget deficit of Rp73,305.994,670.000.00 (seventy-three trillion three hundred five billion nine hundred and ninety-five million six hundred and seventy thousand rupiah) consists of:

., 1. The Home Financing amounted to Rp89,975,295,500,000.00 (eighty-nine trillion nine hundred and seventy-five billion two hundred and ninety-five million five hundred thousand rupiah) consisting of:
.,
 (in rupiah) a. Banking in a land of 300.000.000.00 b.  Non-banking in the country 89,675,295,500,000.00 i.    Privatization of 1,500,000.000.000.00 ii.   Asset sales of banking restructuring programs 600,000.000.00 iii.  State valuable letter (neto) 91.575,295,500.000.00 iv. Government Investment Fund -4.000.000.000.00 
Domestic banking financing comes from a Government account in the Bank of Indonesia.
The State ' s Valuable Letter (SBN) neto represents a difference between publishing with principal payments and repurchases. The SBN issuer is not only in the rupiah currency in the domestic market, but also includes the issuer of SBN in foreign exchange in international markets.
The bulk composition and type of SBN instrument to be published, the principal payment and repurchase of SBN, will be further regulated by the government by considering the evolving situation in the market, up to the target neto financing SBN Achieved.
In support of the development of transport in the State Capital of the Republic of Indonesia, the Government provides a guarantee of building a monorail project in Jakarta. In order to support the construction of 10,000 MW (ten thousand megawatts) of coal-fired power plants by the State Electric Company, the Government provides a full guarantee of financing. Such warranties will be counted as government loans to the PLN if it is neutralized. Such Government warranties are provided by taking into account the fiscal risks that may occur ahead.
The thawing of the refinancing of infrastructure in other shopping-another follows the thawing of the infrastructure support fund, which is now called the Government ' s investment fund, which has been running for so long.

., 2. Foreign financing neto as negative as Rp16.669,300.830.000.00 (sixteen trillion six hundred sixty-nine billion three hundred million eight hundred and thirty thousand rupiah) is made up of:
.,
 (in rupiah) a. Foreign loan withdrawal (gross) 42.989.310,000.000.00-Loan program                                         19.110,000.000.00-Loan project 23.879.310,000.00 b. payment of foreign debt principal payment -59.658.610.830.000.00 
Overseas financing includes foreign debt financing from other than the country ' s precious letters.

Article 13
.,, pretty clear.

Section 14
.,, Which is referred to a certain state is:
., 1. The state of emergency, which is a difficult situation, is good from the aspect of the moment and/or aspect of the fund's need at the time of the incident, which allows for a large political, economic, and social risk that the funds need not be met. at the time of the incident.
., 2. Circumstances that result in additional state obligations arising from changes in the assumption of macroeconomic indicators (oil prices, lifting, rupiah exchange rate against US dollars, and three-month Indonesian Bank Certificate interest rates) which are not can be estimated before. The obligation is to be payment of debt interest, oil fuel subsidies, and electricity subsidies. This is done other than to avoid any invoices to the Government in the coming years, as well as in the effort to keep the cash flow performance for the related parties, in which case the State-owned Business Agency received the assignment from The government.

Article 15
.,, pretty clear.

Section 16
.,, pretty clear.

Section 17
.,, Verse (1)
.,, the Finance Report of the Central Government at least includes the Realization Report of the State Revenue and Shopping Budget, Neraca, the Kas Flow Report, and the Financial Report Notes, which are enclosed with the country and body's financial statements. Otherwise.
Verse (2)
.,, referred to by the Governance Accounting Standards is the Governance Accounting Standards as specified in the Government Regulation Number 24 of the Year 2005 concerning the Governance Accounting Standards.
Verse (3)
.,, the financial statements submitted in the draft law as referred to in this paragraph are the Central Government Finance Report (LKPP) which the BPK has vetted and has contained a customization (audited financial statements) as described in the General Description of the Law Number 15 Year 2004 on the State Financial Responsibility and Responsibility Act.

Article 18
.,, pretty clear.