gional financial capability to fund the needs of the Regions in order to exercise Descentralization.
., 22. The fiscal gap is calculated based on the difference between the Regional fiscal needs and the Regional fiscal capacity.
., 23. The Special Allocation Fund, subsequently called DAK, is a fund sourced from APBN revenues allocated to specific Regions with the aim of helping to fund special activities which are Regional Affairs and in accordance with national priorities.
., 24. Regional loans are all transactions that result in the Regional accepting a sum of money or receiving the benefits of money from other parties so that the area is saddled with the obligation to pay back.
., 25. Area Bonds are the Regional Loans offered to the public through public offerings in the capital markets.
., 26. The Deconcentration Fund is a fund derived from the APBN that is implemented by the governor as a representative of the Government which includes all the receipts and expenses in order to exercise Deconcentration, excluding the funds allocated to the instance Vertical center in the area.
., 27. The Buyer Duties fund is a fund derived from the APBN which is implemented by the Regions which includes all the receipts and expenses in order to perform the execution of the host.
., 28. A grant is a Regional Reception derived from the government of foreign countries, foreign bodies/agencies, international bodies/institutions, governments, internal bodies/institutions, whether in the form of devisa, rupiah and goods and/or services, including expert power and training that do n' t need to be paid back.
., 29. An Emergency Fund is a fund derived from the APBN allocated to a national disaster, an extraordinary event, and/or solvency crisis.
., 30. The Regional Government ' s Work Plan, next called the RKPD, is a provincial, county, and municipal planning document for a period of 1 (one) year.
., 31. The Regional Device Working Plan, subsequently called Renja SKPD, is a Regional Device Working Unit planning document for a period of 1 (one) year.
., 32. Work Plan and the Regional Device Workforce Budget, subsequently called RKA SKPD, is a planning and budgeting document that contains programs and activities of the Regional Device Work Unit which is the definition of the Government Work Plan Areas and strategic plans of the Regional Device Works are concerned within a one-year budget, as well as the budget required to enforce it.
., 33. A Budget User is a holder of an authority over the budget of the budget of the Ministry of State or the Regional Development Unit.
., 34. A User is an authorized user of a State/Regional owned or proprietary property.
BAB II
THE FINANCIAL BALANCING POLICY PRINCIPLE
Section 2
.,, (1) The Financial Balance between Government and Regional Governance constitutes the State Financial subsystem as a consequence of the division of duties between Government and Local Government.
.,, (2) The granting of State Financial Sources to the Local Government in order to exercise the Decentralization is based upon the submission of duty by the Government to the Local Government with regard to stability and fiscal balance.
., (3) The Financial Balance between Government and Local Government is a comprehensive system in the framework of funding the decentralization principle, Deconcentration, and Duty of the Pembaner.
Section 3
.,, (1) PAD aims to provide the authority to the Local Government to fund the implementation of regional autonomy in accordance with the Regional potential as a Decentralization embodiment.
.,, (2) The Balance Fund aims to reduce the fiscal gap between Government and Regional Governments and Regional Governments.
.,, (3) The Regional Loan aims to obtain a source of financing in order to host the affairs of the Local Government.
.,, (4) Other Revenue is aimed at giving the State the opportunity to acquire revenue in addition to the income as referred to in paragraph (1), paragraph (2), and paragraph (3).
BAB III
FUNDING BASE
LOCAL GOVERNMENT
Section 4
.,, (1) Hosting the affairs of the Local Government in order for the implementation of Desentralization funded APBD.
.,, (2) The affairs of the Government exercised by the governor in order to perform the implementation of the APBN-funded Deconcentration.
.,, (3) Hosting the affairs of the Government implemented by the governor in the framework of the APBN-funded Task Force.
.,, (4) Abundance of authority in order to exercise Deconcentration and/or assignment in order to perform the implementation of the Hosting Duties of the Government to the Local Government followed by the granting of funds.
BAB IV
REGION ACCEPTANCE SOURCE
Section 5
.,, (1) The admission of the Regions in the implementation of the Decentralization is made up of Regional Revenue and Financing.
(2) The Regional Revenue as referred to in paragraph (1) is sourced from:
., a., a. Regional Original Income;
B. Balancing funds; and
C. Other-The Revenue.
(3) Financing as referred to in paragraph (1) is sourced from:
., a., a. the remainder of the Regional budget calculation;
B. Regional Loan acceptance;
C. The Regional Reserve Fund; and
D. Separated Area Wealth Sales results.
BAB V
THE ORIGINAL REVENUE OF THE AREA
Section 6
(1) PAD sourced from:
., a., a. Area Tax;
B. Section Retribution;
c. Results of the Separate Regional Wealth Management; and
D. Another valid PAD.
.,, (2) Other Authorized PAD as referred to in paragraph (1) of the letter d, include:
., a., a. unseparated Regional Wealth Sales results;
B. Giro services;
c. interest income;
D. the advantage of the rupiah ' s exchange rate against the foreign currency; and
., e. the commission, cut, or other form as a result of the sale and/or procurement of goods and/or services by the Regions.
Section 7
In an effort to improve PAD, the Regions are prohibited:
., a., a. establish the Regional Regulation on income that causes the high cost economy; and
., b. establish the Regional Regulation on income that inhibits the mobility of the population, traffic goods and services between regions, ande annual financial plan of the Regional Government discussed and agreed jointly by the Regional Government and the Regional People's Representative Council, and is set with the Regional Regulation.
., 18. The Regional Real Income, subsequently called PAD is the income acquired by the area levied under the Regional Regulations in accordance with the laws.
., 19. The balancing fund is a fund sourced from an APBN revenue allocated to the Regions to fund the needs of the Regions in order to exercise decentralization.
., 20. The funds for the proceeds are funds sourced from the APBN revenue allocated to the Regions by percentage points to fund the needs of the Regions in order to exercise the Decentralization.
., 21. The General Allocation Fund, subsequently called the DAU, is a fund sourced from the APBN revenue allocated with the goal of structuring the inter-re nationally; and
., b. 40% (forty percent) of the area is used for the rehabilitation activities of forests and land in the producing districts/cities.
Section 17
.,, (1) The General Mining Reception as referred to in Article 14 of the letter c consists of:
., a., a. Fixed Iuran reception (Land-rent); and
B. Acceptance of Exploration and Exploitation of Exploitation (Royalty).
.,, (2) The Funds For the Result of the Fixed State Reception (Land-rent) which become part of the Regions as referred to in paragraph (1) the letter a, divided by the details:
., a., a. 16% (sixteen percent) for the province in question; and
B. 64% (sixty-four percent) for producing districts/cities.
.,, (3) The Funds For the Results of the Reception of the State of Exploration and Exploitation (Royalty) State that become part of the Regions as referred to in paragraph (1) the letter b, divided by details:
., a., a. 16% (sixteen percent) for the province in question;
B. 32% (thirty-two percent) for district/producing cities; and
., c. 32% (thirty-two percent) for other districts/cities within the province are concerned.
.,, (4) The county/city section as referred to in paragraph (3) of the letter c, is shared with the same large portion for all districts/cities within the province in question.
Section 18
.,, (1) The admission of Fisheries as referred to in Article 14 of the d letter consists of:
., a., a. Admission of the Fisheries Entrepreneurship; and
B. Admission of Fisheries Results.
., (2) The Funds For the Results of the Acceptance of the fisheries sector as referred to in Article 14 of the letter d are shared with the same large portion to the district/city across Indonesia.
Section 19
.,, (1) The Reception of Petroleum Mining and Earth Gas distributed to the Regions is the State Reception of the Natural Resources Mining of Petroleum and Earth Gas from the region of the area concerned after minus the tax component and levy Otherwise.
.,, (2) The Funds For the Result of the Petroleum Mining as referred to in Article 14 of the letter e number 2 by 15% (fifteen percent) are divided by details as follows:
., a., a. 3% (three percent) are shared for the sangkutan;
B. 6% (six percent) shared for district/producing cities; and
., c. 6% (six percent) are distributed to other districts/cities within the province in question.
.,, (3) The Funds For the Result of the Earth Gas Mining as referred to in Article 14 of the letter f figure 2 by 30% (thirty percent) are divided by details as follows:
., a., a. 6% (six percent) are shared for the province concerned;
B. 12% (twelve percent) shared for district/producing cities; and
., c. 12% (twelve percent) are distributed to other districts/cities within the province.
.,, (4) The county/city section as referred to in paragraph (2) the letter c and verse (3) of the letter c, are shared with the same large portion for all districts/cities within the province in question.
Section 20
.,, (1) The Funds For the Results of the Petroleum and Earth Gas Mining as referred to in Article 14 of the letter e number 2 and the letter f figure 2 by 0.5% (half per cent) are allocated to add to the base education budget.
.,, (2) The Funds For the Results as referred to in paragraph (1) are shared with each of the following details as follows:
., a., a. 0.1% (one-tenth percent) is shared for the province in question;
B. 0.2% (two-tenths of a percent) is shared for district/producing cities; and
., c. 0.2% (two tenths of a percent) is distributed to other districts/cities within the province in question.
.,, (3) The county/city section as referred to in paragraph (2) of the letter c, is shared with the same large portion for all districts/cities within the province in question.
Section 21
.,, (1) The State Reception of the Geothermal Mining as referred to in Article 14 of the letter g represents the State Reception Not the Taxes consisting of:
., a., a. Government Section (s); and
B. Fixed dues and production dues.
.,, (2) The Funds For the Results of the Earth Hot Mining Reception distributed to the Regions as referred to in Article 14 of the letter g are shared with the details:
., a., a. 16% (sixteen percent) for the province in question;
B. 32% (thirty-two percent) for district/producing cities; and
., c. 32% (thirty-two percent) for other districts/cities within the province are concerned.
.,, (3) The county/city section as referred to in paragraph (2) of the letter c, is shared with the same large portion for all districts/cities within the province in question.
Section 22
The government sets the allocation of the Fund for the Results derived from natural resources according to the basic designation of calculation and the producing regions.
Section 23
The funds for the Results that are part of the Regions as referred to in Article 11 are channeled based on the realization of the budget year acceptance run.
Section 24
.,, (1) Realization of the supply of funds for results derived from the petroleum and gas sector does not exceed 130% (one hundred and thirty percent) of the basic assumption of petroleum and gas prices in the year-running APBN.
., (2) In terms of the Fund for the results of the petroleum and gas sector as referred to in verse (1) exceeds 130% (one hundred and thirty percent), the distribution is conducted through the APBN Change mechanism.
Section 25
Violations of the provisions as referred to in Article 20 of the paragraph (1) and paragraph (2) are subject to administrative sanctions of the deduction of the Funds for the Output of the petroleum and gas sector.
Section 26
The further provisions of the Fund for the Results are set up with
Government Regulation.
The Third Part
The General Allocation Fund
Section 27
.,, (1) The overall amount of the DAU is set at at least 26% (twenty-six percent) of the Neto Internal Revenue set out in APBN.
.,, (2) the DAU for a Region is allocated on the basis of the fiscal loophole and the basic allocation.
.,, (3) The fiscal Gap as referred to in paragraph (2) is the fiscal requirement reduced with the Regional fiscal capacity.
.,, (4) the base Alocation as referred to in paragraph (2) is calculated based on the amoun., a., a. 16% (sixteen percent) for the province in question;
B. 32% (thirty-two percent) for district/producing cities; and
., c. 32% (thirty-two percent) are shared with the same large portion for other districts/cities within the province in question.
Section 16
The Fund for the Results of the Rebozation Fund as referred to in Article 14 of the letter b:
., a., a. 60% (sixty percent) of Government parts are used for the rehabilitation of forests and land Government loans as a whole as late as August for the next budget year.
.,, (4) the cumulative maximum extent control of the Regional Loan in accordance with the laws.
Section 50
(1) The area cannot make a direct loan to the foreign party.
.,, (2) The violation of the provisions as referred to in paragraph (1), imposed administrative sanction of delays and/or cuts to the channation of the Balance Fund by the Minister of Finance.
The Second Part
Loan Source
Section 51
(1) The Regional Loan is sourced from:
., a., a. Government;
B. Other Local Government;
c. bank financial institutions;
D. financial institutions are not banks; and
e. the public.
.,, (2) The Regional Loan which is sourced from the Government as referred to in paragraph (1) the letter a given through the Minister of Finance.
.,, (3) Regional Loans sourced from a society as referred to in paragraph (1) of the letter e of the Region's Obligation are published through the capital market.
The Third Part
Type and Loan Term
Section 52
(1) The loan type consists of:
., a., a. Short-Term Loan;
B. Medium Term Loans; and
C. Long-Term Loan.
.,, (2) Short-Term Loan referred to in paragraph (1) the letter a is a Regional Loan in terms of less or equal to one year's budget and the obligation of repayment of loans covering the subject of loans, interest, and fees The whole thing has to be paid off in the year of the budget.
., (3) Mid-Term Loan as referred to in paragraph (1) letter b is the Regional Loan in the term of more than one year of the budget and the repayment obligations that include the subject of a loan, interest, and other charges must be It was paid off in a period of time not to exceed the remainder of the District Chief's term concerned.
., (4) Long Term Loan as referred to in paragraph (1) letter c is the Regional Loan in the term of more than one year of the budget and the repayment obligations that include the subject of a loan, interest, and other expenses must be repaid in the next budget years in accordance with the terms of the loan agreement concerned.
The Fourth Part
Loan Use
Section 53
.,, (1) Short-term loans are used only to close the shortage of cash flow.
.,, (2) Mid-Term Loan is used to finance the provision of general services that do not generate any preeminations.
., (3) Long-Term Loan is used to finance investment projects that generate acceptance.
.,, (4) High-Term and Long-Term Loans are required to obtain a DPRD approval.
The Fifth Part
Loan Requirements
Section 54
In doing the loan, the area is required to meet the requirements:
., a., a. the amount of the remainder of the Regional Loan plus the amount of loans to be withdrawn does not exceed 75% (seventy-five percent) of the general admissions amount of APBD the previous year;
., b. The ratio of the Regional financial capabilities to restore a loan is set by the
., c. does not have arred over the return of the loan emanating from the Government.
Section 55
(1) The area cannot provide reassurance over other party loans.
.,, (2) Regional and/or Regional Goods Revenues may not be made a guarantee of Regional Loan.
.,, (3) The projects financed from the Regional Obligation and the Regions ' goods attached to the project may be made a guarantee of the Regional Obligation.
The Sixth Part
Area Loan Proceed
Section 56
.,, (1) The government may provide loans to the Local Government whose funds come from abroad.
.,, (2) The loan to the Local Government as referred to in paragraph (1) is carried out through the loan forwarding agreement to the Local Government.
.,, (3) The loan forwarding agreement as referred to in paragraph (2) is conducted between the Finance Minister and the Regional Chief.
., (4) The loan forwarding agreement as referred to in paragraph (3) may be expressed in the Rupiah currency or foreign currency.
The Seventh Part
The Regional Bond
Section 57
.,, (1) The area may publish the Regional Obligation in the Rupiah currency in the domestic capital market.
.,, (2) Regional Obligation values at the time of fall equal to the nominal value of the Regional Obligation at the time of publication.
.,, (3) The issuer of Area Bonds shall meet the provisions in Article 54 and Section 55 as well as follow the laws of the capital market.
.,, (4) Local Obligation sales are used to finance public sector investments that generate acceptance and provide benefits to the community.
.,, (5) The acceptance of public sector investment as referred to in paragraph (4) is used to finance the interest obligations and the subject of the associated Regional Obligations and the rest is disseminated to the Regional treasury.
Section 58.
.,, (1) In terms of the Local Government publishing the Regional Obligation, the Regional Head first gained the approval of the DPRD and the Government.
(2) Issuance Of Area Bonds is set with Regional Regulations.
.,, (3) Approval as referred to in paragraph (1) is provided for the maximum value of the Regional Obligations to be published at the time of the APBD designation.
Section 59
The government does not guarantee the Regional Obligation.
Section 60
Each section's obligation at least lists:
a. nominal value;
B. date due;
c. date of interest payment;
D. interest rate (coupons);
e. interest payment frequency;
f. way of interest payment calculations;
., g. provisions on the right to buy the Regional Obligation before due; and
h. provisions about the diversion of entitlement.
Section 61
.,, (1) The DPRD Agreement on the issuer of the Regional Obligation as referred to in Article 58 of the paragraph (1) includes the payment of all interest and interest obligations arising as a result of the issuer of the intended Regional Obligation.
.,, (2) The Local Government is required to pay the interest and subject of any Regional Obligation at the time of due.
.,, (3) The Funds for payment of interest and principal as referred to in paragraph (2) are provided in the APBD each year until the termination of such obligations.
.,, (4) In terms of interest payments referred to more than the estimate of the funds
REGIONAL LOAN
The Kesatu section
Loan Limit
Section 49
.,, (1) The government sets out the maximum cumulative limit on Government and Local Government loans with regard to the state and forecasts of the national economic development.
., (2) The cumulative maximum limit of loans as referred to in paragraph (1) does not exceed 60% (sixty percent) of the year of the Gross Domestic Product in question.
.,, (3) the Finance Minister set a cumulative maximum limit on the Regional In terms of the Regional Regulation as referred to in paragraph (1) unapproved of the DPRD, to finance the needs of each month the Regional Government may carry out its highest expenditure as much as the realization of the previous budget year APBD.
.,, (3) the SKPD Chief compiling a budget execution document for SKPD that is committed based on the appropriation of the budget set by the Chief of the Regions.
.,, (4) the budget users carry out activities as such in the budgeted implementation document that has been passed.
.,, (5) Budget users are entitled to test, impose on the budget eye provided, and order payment of invoices over the load of APBD.
.,, (6) The payment of a bill charged with APBD was carried out by the Regional General Treasurer.
.,, (7) Payment of invoices charged APBD should not be performed before goods and/or services are received.
Section 76
.,, (1) The area may form the Reserve Fund to fund the uncharged need in a one year budget set with the Regional Regulation.
.,, (2) The Reserve Fund as referred to in paragraph (1) may be sourced from preliminisable APBD acceptance except from DAK, Regional Loan, and other receipts that are restricted to certain expenses.
.,, (3) The use of the Reserve Fund in a one-year budget becomes the receipt of APBD financing in the year of the budget concerned.
Section 77
., (1) The Reserve Fund as referred to in Section 76 paragraph (1) is placed in its own account in the General Cash Account of the Local Area.
.,, (2) In terms of the Reserve Fund as referred to in paragraph (1) has not been used in accordance with the following, such funds may be placed in a portfolio that provides a fixed yield at low risk.
Section 78
.,, (1) The Local Government may conduct cooperation with other parties on the basis of the principle of mutual benefit.
.,, (2) the cooperation with other parties as referred to in paragraph (1) is set with the Regional Regulation.
., (3) Budget arising from the work of the same as referred to in paragraph (1) is listed in the APBD.
Section 79
.,, (1) In case of an emergency, the Local Government can conduct shopping from APBD that is not yet available its budget.
., (2) Shopping as referred to in paragraph (1) is further proposed in the design of the APBD change and/or delivered in the Budget Realization Report.
Section 80
.,, (1) The change of APBD is set at least three (three) months prior to the end of the budget year.
.,, (2) The change of APBD can only be performed 1 (one) times in 1 (one) budget year, except in exceptional circumstances.
.,, (3) The extraordinary circumstances as referred to in paragraph (2) are the circumstances that led to the estimation of the acceptance and/or expenditure in the APBD or the decrease or decrease greater than 50% (fifty percent).
The Fourth Part
The accountability
Section 81
.,, (1) The Local Government delivered the draft of the Regional Regulation on the accountability of implementation of the APBD to the DPRD in the case of financial statements that have been examined by the Financial Examiner's Agency 6 (six) months after the end of the year budget.
.,, (2) the financial statements as referred to in paragraph (1) at least include the Realization Report of APBD, Balance, Cash Flow Reports, and the top of the Financial Report, which are attached to the Regional Company's financial statements.
.,, (3) The Form and contents of the Responsibilities Responsibilities of the APBD as referred to in paragraph (1) and paragraph (2) are compiled and presented in accordance with the Standard Governing Standards.
Section 82
The management and accountability of the Regional Finance is implemented in accordance with the laws of the State Finance and the State Treasury.
The Fifth Part
Control
Section 83
.,, (1) the Finance Minister sets the maximum limit on the cumulative amount of the APBN and APBD deficit.
., (2) The cumulative amount of the deficit as referred to in paragraph (1) does not exceed 3% (three percent) of the year of the Gross Domestic Product in question.
.,, (3) the Finance Minister sets the APBD deficit criteria and the maximal limit of APBD deficit each area of the budget year.
.,, (4) The violation of the provisions as referred to in paragraph (3) may be charged with delays over the conduction of the Balance Fund.
Section 84
In terms of APBD expected deficit, deficit financing is sourced from:
a. The Rest Of The Budget Calculations (SiLPA);
B. Reserve Funds;
C. The sale of the segregated Regional Wealth; and
D. Regional Loan.
The Sixth Part
Supervision and Examination
Section 85
.,, (1) The Oversight of the Decentralization Fund is implemented in accordance with the laws.
.,, (2) Decentralization Fund checks are executed in accordance with the laws in the field of management and financial responsibility of the State Financial Responsibility.
Section 86
Further provisions on Regional Finance management are set up with Government Regulation.
BAB X
THE DECONCENTRATION FUND
The Kesatu section
Common
Section 87
.,, (1) The funding in the framework of Deconcentration is exercised upon the absence of Government authority through the ministry of state/agency to the governor as a representative of the Government in the Regions.
.,, (2) The execution of the power of authority as referred to in paragraph (1) is funded by the Government.
.,, (3) The Funding by the Government as referred to in paragraph (2) is adjusted to the devolve powers.
.,, (4) Deconcentration activities in the Regions are implemented by SKPD set by the governor.
.,, (5) The governor informed the work plan and the budget of the ministry of state/agencies related to Deconcentration activities in the Regions to the DPRD.
.,, (6) The work and budget plan as referred to in paragraph (5) is notified to the DPRD at the time of the RAPBD discussion.
., (7) The Funding as referred to in paragraph (3) is allocated to activities that are nonphysical.
The Second Part
The Deconcentration Fund budgeting
Section 88
The Deconcentration Fund is a state of the state ministry ' s budget allocated based on the work plan and the ministry of state/agency budget.
The Third Part
Execution
Section 74
All Mandatory Area Receipts are completely in time to the General Cash Account of the Region.
Section 75
.,, (1) Spending on the load of APBD in a one-year budget can only be implemented after the APBD year of the budget is concerned set in the Regional Regulation.
.,, (2) (2) The Examination of the Hosting Duties is executed in accordance with the laws of the State Financial Responsibility and Management Responsibilities of the State.
BAB XII
THE AREA FINANCIAL INFORMATION SYSTEM
Section 101.
.,, (1) The Government organizes the Regional Financial Information System of Regions nationwide, with the aim of:
., a., a. formulating national fiscal policies and policies;
B. present the Regional Financial information nationally;
.,, c. formulating Regional Finance policies, such as the Balance Fund, Regional Loans, and budget deficit control; and
., d. conducting monitoring, controlling and evaluation of Desentralization funding, Deconcentration, Hosting Duties, Regional Loans, and Regional budget deficits.
.,, (2) The National Area Financial Information System as referred to in paragraph (1) is hosted by the Government.
Section 102
.,, (1) The area addresses the Regional Financial information that can be accounted for by the Government.
(2) The area organizes the Regional Financial Information System.
.,, (3) the information relating to the Regional Financial Information System as referred to in paragraph (1), includes:
., a., a. APBD and the realization report of APBD provinces, counties, and cities;
B. Regional balance sheet;
c. cash flow report;
D. record of Regional Finance report;
e. Deconcentration Funds and the Host Task Fund;
f. Regional Company financial statements; and
G. data related to the fiscal needs and Regional fiscal capacity.
.,, (4) The information as referred to in paragraph (3) of letters a, letter b, letter c, and letter d is delivered to the Government in accordance with the Government Accounting Standards.
.,, (5) the Finance Minister gives the sanction of a delay in the distribution of the Balance Fund to the Regions that do not convey the information as referred to in paragraph (3).
Section 103
The information contained in the Regional Financial Information System as referred to in Article 101 is an open data that can be known, accessed, and acquired by the people.
Section 104
The hosting of the Regional Financial Information System as referred to in Article 101, Article 102, and Article 103, are further set up with Government Regulation.
BAB XIII
THE TRANSITION PROVISION
Section 105
.,, (1) The regulation of the implementation of Act Number 25 of 1999 on the Financial Balance between the Government and the Regions still applies to the extent that it has not been replaced with the new implementation of implementation regulations under this Act.
.,, (2) The regulation of the conduct as a follow-up to the Act is completed no later than 1 (1) year since the Act is promulred.
Section 106
.,, (1) The implementation of the additional Funds For the Results of the petroleum and gas sector as referred to in Article 14 of the letter e and the letter f as well as Article 20 is implemented starting the 2009 budget year.
.,, (2) Since the enactment of this Act until the 2008 budget year oil mining receipts generated from the area of the Regions concerned after minus the tax component and other levies in accordance with the regulations The laws, divided by the balance:
., a., a. 85% (eighty-five percent) for the Government; and
B. 15% (fifteen percent) for the Regions.
.,, (3) Since the enactment of this Act until the 2008 budget year the petroleum mining receipts generated from the area of the area concerned after minus the tax component and other levies in accordance with the regulations The laws, divided by the balance:
., a., a. 70% (seventy percent) for the Government; and
B. 30% (thirty percent) for the area.
Section 107
.,, (1) Since the enactment of this Act until the 2007 budget year DAU is set to be at least 25.5% (twenty-five and a half percent) of the Internal Revenue Neto set in APBN.
., (2) The provisions of the DAU ' s allocation as set out in this Act are implemented fully starting in the 2008 budget year.
Section 108.
.,, (1) the DeConcentration Fund and the Host Task Fund which are part of the state ministry/agency budget used to carry out the affairs that according to the laws of the Regional Affairs, are gradually diverted To the Special Alocation Fund.
.,, (2) The Gradual Takeover as referred to in paragraph (1) is further regulated in
Government Regulation.
BAB XIV
CLOSING PROVISIONS
Section 109
At the time the Act goes into effect, then:
., 1.
Act Number 25 of 1999 on The Financial Balance Between Government and Regions (State Sheet 1999 Number 72, Additional Gazette State Number 3848) was declared to be not applicable.
., 2. The provisions set about the Fund for the Results as set in
Act Number 18 of 2001 of the Special Autonomy of the Province of Nanggroe Aceh Darussalam and
Act No. 21 Year 2001 on the Special Autonomy of the Province of Papua is declared to remain in effect for no other regulated.
Section 110
This Act goes into effect on the promulgable date.
In order for everyone to know it, order the invitational of this Act with its placement in the State Sheet of the Republic of Indonesia.
.,, Dislocated in Jakarta
on October 15, 2004
PRESIDENT OF THE REPUBLIC OF INDONESIA,
MEGAWATI SOEKARNOPUTRI
Promulgated in Jakarta
on October 15, 2004
STATE SECRETARY OF THE REPUBLIC OF INDONESIA,
BAMBANG KESOWO
(5) the Minister of the country/leader of the agency delivers a report on the responsibility of implementing the activities of the National Barrier to the President in accordance with the terms applicable.
