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Act No. 11 Of 2011

Original Language Title: Undang-Undang Nomor 11 Tahun 2011

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SHEET COUNTRY
REPUBLIC OF INDONESIA

No. 81, 2011 (Explanation in Additional State Sheet of Indonesia Number 5233)

CONSTITUTION OF THE REPUBLIC OF INDONESIA
No. 11 YEAR 2011
ABOUT
CHANGE IN LAW NUMBER 10, 2010
ABOUT THE COUNTRY ' S REVENUE AND SHOPPING BUDGET
2011 BUDGET YEAR

WITH THE GRACE OF THE ALMIGHTY GOD

PRESIDENT OF THE REPUBLIC OF INDONESIA,

Weigh: a. that the 2011 Budget and Revenue Budget (APBN) was compiled in accordance with the need for the holding of state government and the ability to establish a state revenue in order to realize the national economy based on the current state of the country. of economic democracy with the principle of togetherness, justice, efficiency, sustainable, insightful environment, and self-reliance, to achieve a safe and peaceful Indonesia, fair and democratic, improve the welfare of the people as well as by keeping the balance of progress and the unity of national economy
B. that since the invitation of the Law Number 10 Year 2010 on the State Budget and Budget Year of 2011, there has been a wide range of developments and very fundamental changes that have had a significant impact on the various Influential economic indicators on the subject of fiscal policy and the implementation of the 2011 Budget Year APBN and as the basis of changes in the macroeconomic base assumption is accompanied by changes in fiscal policy so that it is necessary. changes over APBN of Budget Year 2011;
c. that in order to secure the implementation of the APBN Budget Year 2011, immediate adjustment of the various goals of state revenue, state spending, budget deficits, as well as the needs and sources of budget financing, in order to be more realistic and able to support the achievement of economic development in 2011 and the medium term, both in order to support national economic activities in the spur of growth, creating and expanding employment, as well as improving the the quality of service on society and reducing poverty, in addition to the fixed maintaining national stability in accordance with the national development program;
D. that the discussion of the Draft Law on Change of the Act No. 10 Year 2010 on Budget and State Shopping of the Year of Budget 2011 was conducted by the People's Representative Council (DPR) with the Government with regard to the The Regional Representative Council (DPD) as stated in the DPD Decree No. 52/DPDRI/IV/2010-2011 dated 15 July 2011;
e. that under consideration as a letter of a, letter b, letter c, and the letter d need to form an Act on Changes to the Law No. 10 of the Year 2010 on the State Budget and Budget of the Year of Budget 2011;

Given: 1. Section 5 of the paragraph (1), Section 20 of the paragraph (2) and paragraph (4), Article 23 of the paragraph (1) and paragraph (2), Section 31 of the paragraph (4), and Article 33 of the paragraph (1), paragraph (2), paragraph (3), and paragraph (4) of the Basic Law of the Republic of Indonesia in 1945;
2. Act Number 17 Year 2003 of State Finance (State Sheet of Indonesia Year 2003 Number 47, Additional Gazette Republic of Indonesia Number 4286);
3. Act Number 27 Year 2009 about the People's Consultative Assembly, the People's Representative Council, the Regional Representative Council, and the Regional People's Representative Council (Indonesian Republic of the Republic of 2009) 123, Additional Gazette of the Republic of Indonesia No. 5043);
4. Act Number 10 of the Year 2010 on Budget and State Shopping of the Year of Budget 2011 (State Gazette of Indonesia Year 2010 Number 126, Additional Gazette of the Republic of Indonesia Number 126) 5167);

With Shared Consent
REPRESENTATIVES OF THE PEOPLE ' S REPUBLIC OF INDONESIA
AND
PRESIDENT

DECIDED:

SET: LEGISLATION ON THE CHANGES TO THE 2010 LAW NUMBER 10 ON THE INCOME BUDGET AND STATE SPENDING YEAR OF THE YEAR 2011.

Section 1
Some provisions in the Act No. 10 of the Year 2010 on Budget and State Shopping of the Year of Budget 2011 (leaf of State of the Republic of Indonesia 2010 Number 126, Additional Gazette of the Republic of Indonesia Number 5167) were changed as follows:
1. Terms Article 1 of the number 18, number 21, number 28, number 31 and number 41 is changed, between the number 29 and the number 30 is inserted 1 (one) the number of 29a, so that Article 1 reads as follows:

Section 1
In this Act, which is referred to:
1. The State Shopping and Shopping Budget, which is next abbreviated as APBN, is the annual financial plan of the state government approved by the People's Representative Council.
2. State income and grants are all state receipts that come from taxation receipts, state acceptance not tax, as well as receiving grants from domestic and abroad.
3. The acceptance of taxation is all state acceptance consisting of domestic taxation and international trade tax.
4. Internal taxes are all state receipts derived from income tax, value-added tax of goods and services and sales tax on luxury goods, earth taxes and buildings, excise, and other taxes.
5. The international trade tax is all the country ' s acceptance that comes from import duties and duties to the outside.
6. The acceptance of the country is not a tax, which is next abbreviated PNBP, is all reception of the Central Government received in the form of acceptance of natural resources, the Government section on the profit of state-owned enterprises (BUMN), state acceptance not other taxes, as well as general service body revenue (BLU).
7. The admission of grants is all state acceptance either in the form of a revamped devisa and/or devisa, rupiah, nor in the form of goods, services, and precious letters obtained from grants that do not need to be paid back and that is not binding, both from within the country as well as from abroad.
8. State shopping is all the state spending used to finance Central Government spending and transfer to the area.
9. Shopping Central Government according to the organization is the shopping Central Government allocated to the ministry of state/agency (K/L), in accordance with the Government Work Plan program to be run.
10. Central Government Shopping according to function is the shopping of the Central Government used to perform general service functions, defense functions, order functions and security, economic functions, life environment functions, residential functions and public facilities, health functions, tourism and cultural functions, religious functions, educational functions, and social protection functions.
11. Central Government Shopping according to type is the sh hundred and seventy-two thousand rupiah).

3. The section 3 paragraph (2) and paragraph (3) are changed, paragraph (2) the letter a number 3 is removed, and the paragraph (2) of the letter b is changed, the paragraph (4) remains, and the explanation of the verse (4) is changed, so that Article 3 reads as follows:

Section 3
(1) The taxation acceptance as referred to in Section 2 of the paragraph (2) consists of:
a. Domestic tax; and
B. International trade tax.
(2) The admission of taxes in the country as it is referred to in verse (1) the letter a is estimated to be Rp831,745,348,636,000.00 (eight hundred thirty one trillion seven hundred and forty-five billion three hundred and forty-eight million six hundred and three hundred and thirty-five million. Sixty thousand rupiah), which consists of:
a. The income tax amounted to Rp 431,977,019,922.000.00 (four hundred and thirty-one trillion nine hundred and seventy-seven billion nine million nine hundred and twenty-two thousand rupiah), including the Government's income tax (PPh DTP) up:
1. geothermal commodities of Rp1,000.000.000.00 (one trillion rupiah); and
2. Flowers, imbal results, and third party income for services provided to the Government in the issuer of state valuables in the international market, but does not include the services of local law consultants, amounting to Rp2,500.000.000.00 (two trillion five hundred billion rupiah);
3. Remoted;
In its implementation, each DTP PPh is governed by the Minister of Finance.
B. taxation of value-added goods and services and sales tax on luxury goods amounted to Rp298,441,393,727,000.00 (two hundred ninety-eight trillion four hundred and forty one billion three hundred and ninety-three million seven hundred and twenty-seven thousand rupiah), including the Government's value-added value-added tax (PPN DTP) over:
1. Certain type of oil fuel and LPG tube 3 (three) kilogram subsidised by Rp0.00 (nihil);
2. Tax in order of imports (PDRI) exploration of upstream oil and gas as well as geothermal heat of Rp0.00 (nihil);
3. The adaptation and mitigation of climate change by Rp0.00 (nihil); and
4. PPN of cooking oil in order of food stabilization of Rp0.00 (nihil);
Which in its implementation will be governed by the Government.
c. exposure to buildings of Rp29,057.780.000.00 (twenty-nine trillion fifty-seven billion seven hundred and eighty million rupiah);
D. Excise at Rp68.075.339.103.000.00 (sixty-eight trillion seventy five billion three hundred and thirty-nine million three thousand rupiah); and
e. Other taxes amounted to Rp4,193.815,884,000.00 (four trillion hundred ninety-three billion eight million eight million eight hundred and eighty-four thousand rupiah).
(3) The acceptance of the international trade tax as referred to in paragraph (1) the letter b is estimated to be Rp46.939.868.126.000.00 (forty-six trillion nine hundred and thirty-nine billion eight hundred and sixty-eight million one hundred and a half. Sixty thousand rupiah), which consists of:
a. The import duties of Rp21.500.792.207.000.00 (twenty-one trillion five hundred and ninety-two million two hundred and ninety-two million), including the Government's (BMDTP) customs facility of Rp500,000.000.00 (five hundred). billion rupiah), whose implementation is governed by the Regulation of the Minister of Finance; and
B. The customs outside of Rp25,439.075.919.000.00 (twenty-five trillion four hundred and thirty-nine billion seventy-five million nine hundred and nineteen rupiah).
(4) The details of the taxation acceptance of the 2011 Budget Year as referred to in verse (2) and verse (3) are as set forth in the explanation of this verse.

4. The terms of Section 4 paragraph (2), paragraph (4), paragraph (8), and paragraph (9) are changed, paragraph (10) remains, and the explanation of the verse (10) is changed, so that Article 4 reads as follows:

Section 4
(1) The country ' s acceptance is not a tax as referred to in Article 2 of the paragraph (3) consists of:
a. acceptance of natural resources;
B. Government part of the BUMN profit;
c. State acceptance is not another tax; and
D. BLU revenue.
(2) The acceptance of natural resources as referred to in verse (1) the letter a is estimated to be Rp191,976,022,718,000.00 (one hundred ninety one trillion nine hundred seventy six billion twenty-two million seven hundred and eighty-thousand thousand thousand and sixty thousand thousand thousand and sixty thousand. rupiah), composed of:
a. acceptance of the natural resources of petroleum and gasbumi (SDA migas) of Rp173. 167.270.000.000.00 (one hundred seventy-three trillion hundred sixty-seven billion two hundred and seventy million rupiah); and
B. The reception of the Earth's non-oil and petroleum resources (SDA nonmigas) amounted to Rp18,808.752,718,000.00 (eighteen trillion eight hundred and eight billion seven hundred and fifty-two million thousand rupiah).
(3) The funds reserved for the perminal location recovery activities left by the Cooperation Contract Contractor (KKKS) must be placed on national banking.
(4) The Government portion of the BUMN's profit as referred to in paragraph (1) the letter b is estimated to be Rp28,835,823.000.00 (twenty-eight trillion eight hundred and thirty-five billion eight hundred and twenty-three million rupiah).
(5) In order to optimize the acceptance of the Government section on the profits of the BUMN in the field of banking business, the resolution of the troubled debt to the BUMN in the field of banking efforts is carried out in accordance with Law Number 40 Year 2007 about the Perseroan Limited and Law No. 19 of 2003 on the State-owned Enterprises and its implementation regulations.
(6) The further provisions of the settlement of the troubled debt on BUMN in the banking business as referred to in paragraph (5) are governed by the Regulation of the Minister of Finance.
(7) The acceptance of the portion of the Government on the profits of the BUMN as referred to in paragraph (4) includes the acceptance of the Government section of the profits of PT PLN (Persero) in the 2010 book year as a result of the granting of an 8% (eight per cent) margin of effort to PT PLN (Persero).
(8) The acceptance of the country is not another tax as it is referred to in paragraph (1) the letter c is estimated to be Rp50,class="s14"> (4) The acceptance of the grant as referred to in paragraph (1) the letter c is estimated to be Rp4. 662.105.508.000.00 (four trillion six hundred sixty-two billion hundred five million five hundred eight thousand rupiah).
(5) The amount of state revenue budget and the 2011 Budget Year grant as referred to in paragraph (2), paragraph (3), and paragraph (4) is estimated to be Rp1.169,914.639.272,000.00 (one quadriliun of a hundred and sixty-nine trillion nine hundred four Six billion six hundred and thirty-nine million two(1), that is, the paragraph (1), and so that Article 10 reads as follows:

Section 10
(1) The fertilizer subsidy in the 2011 Budget Year is estimated to be Rp18.803.025.202,000.00 (eighteen trillion eight hundred three billion twenty-five million two hundred two thousand rupiah).
(1a) The fertilizer subsidy as referred to in paragraph (1) already included the payment of the shortage of fertilizer subsidies of the 2009 Budget Year (audited) of Rp1,967,601.852,000.00 (one trillion nine hundred sixty-seven billion six hundred one million Eight hundred and fifty-two thousand rupees) and included the reallocation of the deprivation of the fertilizer subsidy the 2008 Budget Year (audited) of Rp458.423.350,000.00 (four hundred and fifty-eight billion four hundred and twenty-three million three hundred and fifty-five million. thousand rupiah) from the other shopping budget section (BA 999.08) to the shopping budget section subsidy (BA 999.07).
(2) The government maintains the adequates of the gas supply which the domestic fertilizer producer requires in order to maintain food security, by optimizing the country's acceptance of the sale of the gas.
(3) In order to reduce the burden of agricultural subsidies especially fertilisers in the foreseeable future, the Government guarantees gas prices to meet the needs of domestic fertilizer producers companies at domestic prices.
(4) The local government is given the authority overseeing subsidizing fertilizers through a mechanism of the Definitive Needs Group (RDKK).

10. The terms of Section 12 are amended, and the explanation of Article 12 is amended, so that Article 12 reads as follows:

Section 12
The subsidy in order of public service obligation/ public service obligations (PSO) in Budget Year 2011 is estimated to be Rp1,849.403.651.000.00 (one trillion eight hundred and forty-nine billion four hundred and three million six hundred million. Fifty-one thousand rupiah.

11. Terms Section 13 amended, so Article 13 reads as follows:

Section 13
The credit interest subsidy program in the 2011 Budget Year was estimated at Rp1,866.248.000.00 (one trillion eight hundred sixty six billion two hundred and forty-eight million rupiah).

12. The terms Article 14 is changed, so that Article 14 reads as follows:

Section 14
Government tax subsidies (DTP) in the 2011 Budget Year are estimated to be Rp4,000.000.000.00 (four trillion rupiah).

13. The provisions of Article 15 paragraph (1) are changed, paragraph (2) and paragraph (3) is removed, so that Article 15 reads as follows:

Section 15
(1) Subsidy Shopping as referred to in Article 7 and Section 8 can be adjusted to the realization needs of the year of the running budget in anticipation of the deviation of the realization of macroeconomic assumptions and the change of subsidy parameters, based on country's financial capabilities.

(2) Remoted.

(3) Remoted.

14. The terms of Section 18 paragraph (1) is amended, so that Article 18 reads as follows:

Section 18
(1) For the agility of the Sidoarjo mud countermeasures, the allocation of funds on the Sidoarjo Mud (BPLS) Board of Budget Year 2011, can be used to pay off the shortage of land purchase payments, home contract assistance, life benefits and evacuation costs outside the affected maps of the three villages (Besuki Village, Cangkring Hood Village, and Peimprisoned Village), as well as for home contract assistance, life benefits, evacuation costs, relocation, and land purchase payments and buildings on nine Neighbouring villages in three villages (West Siring Village, Jatirejo Village, and Mindi Village).
(2) Shortage of land purchase payments outside of the affected area map in three villages (Besuki Village, Cangkring Hood Village, and Peimprisoned Village) is adjusted to the softening stage performed by PT Lapindo Brantas.

15. The section 20 paragraph (1) is changed, between the paragraph (1) and the paragraph (2) of the paragraph (2) of the paragraph (1a) and paragraph (1b), and the paragraph (1), and the paragraph (1), and the paragraph (1), and the paragraph (1), and the paragraph (1):

Section 20
(1) In the course of efficiency and effectiveness of implementation of the Budget Year 2010 budget, the ministry of state/agency (K/L) that optimizes the spending budget in the 2010 Budget Year can use the optimization results of the shopping budget those in the 2011 Budget Year were called awards or reward.
(1a) The performance of the optimization results as referred to in paragraph (1) is further regulated by the Government.
(1b) The Ministry of States/institutions (K/L) which does not fully implement the Budget Year 2010 budget as set forth, such an unabsorbed budget will be a reduction factor in the designation of budget allocation in the year 2011 Budget.
(2) The anointing factor in the setting up of the budget allocation in the 2011 Budget Year for the ministry of state/agency (K/L) that did not fully carry out the 2010 shopping budget as referred to in paragraph (1) is set to be the following:
a. The deductions are imposed solely against the state/agency (K/L) ministry that cannot provide liability for the responsibility;
B. The 2011 Budget Year for the Ministry of State/Agency (K/L) is a maximum of the remainder of the 2010 shopping budget that is not absorbed; and
c. The reduction of the 2011 Budget Year shopping term as referred to in the letter a and letter b is charged on a unit of work that does not absorb the country's ministry/agency shopping (K/L) shopping maximum through cutting the budget allocation at (DIPA) List of working units in question.
(3) The anointing of paguto the ministry of state/institute (K/L) is set by the Decree of the Minister of Finance the slowest 31 March 2011.
(4) The deduction of pagu as referred to in paragraph (3) is reported in the APBN of the Budget Year 2011 and/or the Central Government Financial Report (LKPP) of 2011.
(5) The order of the shopping pagu is set further by the Government.
(6) In order to use the state ministry/agency shopping optimization results (K/L) of Budget Year 2010 in the 2011 Budget Yearur hundred and seventy three million) seven hundred and eighty-eight thousand rupiah).
(2) The cost of electricity subsidy budget in the Budget Year 2011 was made by the granting of the margin to PT PLN (Persero) in order to fulfill the financing requirements of the investment PT PLN (Persero) set to be 8% (eight percent) in 2011.

9. The section 10 paragraph (1) is changed, between the paragraph (1) and the paragraph (2) of the paragraph (1) of the paragraph rnment of the Government's obligations budget is intended to be accumulated with The transfer mechanism into the Government's reserve funds account opened at the Bank of Indonesia for the payment of the Government's compensation obligations in the upcoming budget year.
(5) Further provisions in order to exercise the budgeting obligations of the Government as referred to in paragraph (4) are governed by the Regulation of the Minister of Finance.

22. The terms of Section 30 paragraph (1) and paragraph (2) are amended, so that Article 30 reads as follows:

Section 30
(1) State capital disputes in international financial institutions/institutions and other State Modal Disputes (PMN) to be conducted and/or have been recorded on the Central Government Financial Report (LKPP) as Permanent Investment of Capital Expriation The State, designated for the inclusion of state capital in international financial institutions and the inclusion of other State Capital (PMN).
(2) The implementation of the country's capital inclusion in the international financial institutions/institutions and other State Modal Inclusion (PMN) as referred to in paragraph (1) is defined by the Government Regulation.

23. In between Section 36 and Section 37 is inserted 1 (one) Article, i.e. Section 36A, so that Article 36A reads as follows:

Section 36A
(1) In the event of a reversal (reversal) of foreign funds from the domestic SBN market significantly jeopardised the financing of APBN and the stability of the domestic financial market, the Government by the approval of the DPR is granted the authority using SAL to destabilize the domestic SBN market after taking into account the budget needs up to the end of the budget year running and the start of next year.
(2) The amount of SAL usage in the SBN market stabilization framework as referred to in paragraph (1) is reported by the Government in the Central Government Financial Report of 2011.
(3) Further provisions on the use of SAL in order to stabilise the domestic SBN market are governed by the Regulation of the Minister of Finance.

Article II
The Act goes into effect on the promulgated date.

So that everyone knows it, ordering the invitational of this Act with its placement in the State Sheet of the Republic of Indonesia.

Authorized in Jakarta
on August 10, 2011
PRESIDENT OF THE REPUBLIC OF INDONESIA,

-DR. H. SUSILO BAMBANG YUDHOYONO
promulred in Jakarta
on 10 August 2011
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

PATRIALIS AKBAR (2) The percentage of the education budget is as high as 20.2% (twenty-two percent commas), which is a comparison of the education budget allocation as referred to in paragraph (1) against the total state spending budget of Rp1,320,751.314.516.000.00 (one quadriliun of three hundred and twenty-seven hundred and fifty-one billion three hundred and fourteen million five hundred thousand rupiah).
(3) In the allocation of the education budget as referred to in paragraph (1) including the national education development fund of Rp2,617,700.000.00 (two trillion six hundred seventeen billion seven hundred million rupiah) whose use is set accordingly with the provisions of the laws.

20. The terms of section 29 paragraph (1) and paragraph (2) are changed, paragraph (3) remains, and the explanation of the verse (3) is changed, so that Article 29 reads as follows:

Section 29
(1) The amount of state income budget and the 2011 Budget Year grant is estimated to be Rp1.169,914.639.272,000.00 (one quadriliun one hundred sixty-nine trillion nine hundred billion six hundred and thirty-nine million two hundred. seventy-two thousand rupiah), as referred to in Article 2 of the paragraph (5), smaller than the amount of state shopping budget estimated at Rp1,320,751.314.516.000.00 (one quadriliun of three hundred twenty-five hundred and fifty-one hundred and fifty-one. billion three hundred and fourteen million five hundred sixty thousand rupiah), as referred to in Article 5 of the paragraph (4) so that in the Year of Budget 2011 there is an estimated budget deficit of Rp150.836,675.244,000.00 (one hundred fifty trillion eight hundred and thirty-six billion six hundred and seventy five million two hundred and two hundred and sixty-five million. Forty-four thousand rupiah) that will be financed from financing the budget deficit.
(2) Financing the 2011 Budget Year budget as referred to in paragraph (1) obtained from the sources:
a. The domestic financing was estimated to be Rp153.613,307.023.000.00 (one hundred and fifty-three trillion six hundred and thirteen billion three hundred and seven million rupiah); and
B. Neto foreign financing was estimated to be negative Rp2,776.631,779.000.00 (two trillion seven hundred seventy six billion six hundred and thirty-one million seven hundred and seventy-nine thousand rupiah).
(3) The details of the 2011 Budget Year budget deficit financing as referred to in paragraph (2) are as set forth in the explanation of this verse.

21. Among sections 29 and Section 30 are inserted 1 (one) Section 29A, so that Article 29A reads as follows:

Section 29A
(1) The Finance Minister is granted the authority to allocate the Government ' s tax liability budget to the acceleration of the construction of coal-using power plants; the granting of interest and interest subsidies by the Central Government in The acceleration for the provision of drinking water; the assignment to PT Corporate Electricity Company (Persero) to conduct an acceleration of the construction of electric power plants using renewable energy of coal and gas; and infrastructure for the project Government cooperation with the business entity performed through the enterprise. infrastructure-taming.
(2) The authority as referred to in paragraph (1) is conducted with the consent of the People's Representative Council (DPR).
(3) In the case of the Government ' s licensing obligations as referred to in paragraph (1) has been thawed, taken into account as a debt/bill to a guaranteed entity or the shopping of the ministry of state/institution.
(4) In the event that the Government of the Government's appropriation obligations, which has been allocated as referred to in paragraph (1) is not used within the year of running, the Gove00 (one trillion three hundred and eighty-seven billion eight hundred million rupiah).
(6) The improvement of the teacher ' s profession (TPG) as referred to in verse (1) the letter b 3 is estimated to be Rp18,537.689.880.00 (eighteen trillion five hundred thirty seven billion six hundred and eighty-nine million eight hundred and eight hundred and eight hundred and eight thousand and eight hundred and eight thousand and eight hundred and eight thousand and eight hundred and Two hundred and two hundred.
(7) Scho