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BA BUN Pengelolaan Belanja Subsidi (BA 999.07)

BA BUN on Management of Subsidized Expenditures (BA 999.07)

Anggaran Program Pengelolaan Subsidi dalam belanja negara dialokasikan dalam rangka meringankan beban masyarakat untuk memperoleh kebutuhan dasarnya, dan sekaligus untuk menjaga agar produsen mampu menghasilkan produk khususnya yang merupakan kebutuhan dasar masyarakat, dengan harga yang terjangkau. Pemberian subsidi ditujukan

Expenditure on subsidies is allocated in the budget to ease the burden on people of providing their basic needs and to make sure that producers are able to produce a specific product that happens to be one of the basic needs of general public at an affordable price. Subsidies are designed to ensure stable prices of domestic goods and services, protection to low-income

untuk menjaga stabilitas harga barang dan jasa di dalam negeri, memberikan perlindungan pada masyarakat

berpendapatan rendah, meningkatkan produksi pertanian, serta memberikan insentif bagi dunia usaha dan masyarakat. Dengan subsidi tersebut, diharapkan bahan kebutuhan pokok masyarakat tersedia dalam jumlah yang cukup, dengan harga yang stabil dan terjangkau oleh masyarakat. Selain itu, penyaluran subsidi diupayakan lebih tepat sasaran kepada masyarakat. Dalam rangka meningkatkan efisiensi subsidi menuju pencapaian belanja yang berkualitas, maka arah kebijakan subsidi pada umumnya mencakup antara lain:

1. Menjaga stabilisasi harga;

2. Membantu masyarakat miskin dan menjaga daya beli masyarakat; (3) meningkatkan produktivitas dan menjaga ketersediaan pasokan dengan harga terjangkau; dan 3. Meningkatkan daya saing produksi

dan akses permodalan usaha mikro, kecil, dan menengah (UMKM).

Pengelolaan belanja subsidi dalam belanja negara dialokasikan pada Bagian Anggaran Bendahara Umum Negara yaitu dalam BA BUN Pengelolaan Belanja Subsidi (BA 999.07). Dalam Postur APBN TA 2017 (Perpres Nomor 97 Tahun 2016 tentang Rincian Anggaran Pendapatan dan Belanja Negara TA 2017/APBN, Perpres Nomor 86 Tahun 2017 tentang Rincian Anggaran Pendapatan dan Belanja Negara TA 2017/ APBN-P),

communities, increased agricultural production, and incentives for businesses and communities. Subsidies are intended to give assurance that the basic needs of the public are available in sufficient quantities, at a stable and affordable price. In addition, the government has strived to make sure that subsidies are well-targeted.

To ensure efficient subsidies towards

achievement of quality expenditure, subsidy policies have been directed to:

1. Keep prices stable;

2. Help the poor and maintain people’s purchasing power; (3) increase productivity and ensure availability of supplies at affordable prices; and 3. Improve product competitiveness

and ensure that micro, small and medium enterprises (MSMEs) have access to capital.

Management of expenditures on subsidy is the responsibility of the Budget Section of State General Treasurer or BA BUN on management of expenditure on subsidies (BA 999.07). The BA BUN within the Indonesian Budget 2017 (Presidential Regulation Number 97 of 2016 on the details of the state budget of FY 2017/ APBN, Presidential Regulation Number 86 of 2017 on the details of the state budget of FY 2017/APBN-P),

BA BUN Pengelolaan Belanja Subsidi (BA 999.07) terdiri dari:

1. Subsidi Energi:

• Subsidi Jenis Bakar Bakar Subsidi Tertentu (JBT) dan LPG Tabung 3 Kg • Subsidi Listrik

2. Subsidi Non Energi: a. Subsidi Pajak

b. Subsidi Bunga Kredit Program c. Subsidi Imbal Jasa Penjaminan KUR

& Bunga KUR

d. Subsidi Bea Masuk Ditanggung Pemerintah

e. Subsidi Pupuk f. Subsidi Benih

g. Subsidi PSO Perkeretaapian h. Subsidi PSO Angkutan Laut

i. Subsidi PSO untuk Informasi Publik Bidang Pers

j. Subsidi Bunga untuk Air Bersih k. Subsidi Pangan

l. Subsidi Bunga Kredit Perumahan m. Subsidi Bantuan Uang Muka

Perumahan

a. subsidy on taxes

b. subsidy on program loan interest c. subsidy on KUR credit guarantee and

KUR interest

d. subsidy on government-borne import duty

e. subsidy on fertilizers f. subsidy on seeds

g. subsidy on Public Service Obligation of railway company

h. subsidy on Public Service Obligation of marine transport company

i. subsidy on Public Service Obligation of Indonesia News Agency

j. subsidy on clean water interest k. subsidy on food

l. subsidy on housing loan interest m. subsidy on housing loan

downpayment

BA BUN on management of expenditure on subsidies (BA 999.07) consists of:

1. Energy Subsidies:

• subsidy on specific types of fuel and liquefied petroleum gas stored in 3-kg cylinder

• subsidy on electricity 2. Non-Energy Subsidies:

1. Pemberian besaran subsidi tetap untuk BBM jenis minyak solar; serta 2. Penetapan harga BBM tertentu jenis bensin premium, solar, dan minyak tanah oleh Pemerintah

Pada TA 2017, seperti halnya belanja K/L, Pemerintah juga melakukan efisiensi belanja pada belanja subsidi. Adanya kebijakan efisiensi belanja yang dilakukan oleh Pemerintah yang dilakukan pada belanja K/L maupun belanja non-K/L diarahkan untuk tidak menghambat ketercapaian prioritas pembangunan nasional. Meskipun dilakukan penghematan terhadap anggaran belanja, ketercapaian target kinerja masing-masing K/L yang menjadi prioritas nasional tetap dijaga sesuai tugas, fungsi, dan kewenangannya. Di samping itu, melalui adanya efisiensi belanja yang bersifat kurang nonproduktif, Pemerintah dapat menjaga alokasi belanja produktif, seperti anggaran belanja untuk infrastruktur. Kebijakan efisiensi Belanja Subsidi TA 2017 tetap melanjutkan kebijakan efisiensi subsidi tahun sebelumnya yaitu terciptanya belanja subsidi yang lebih tepat sasaran melalui perbaikan mekanisme penyaluran dan akurasi basis data penerima.

Peningkatan efisiensi dan efektivitas alokasi belanja subsidi terutama dilakukan melalui pengendalian terhadap besaran alokasi subsidi energi. Pengendalian terhadap besaran subsidi energi antara lain dilakukan melalui penataan ulang kebijakan subsidi supaya semakin adil dan tepat sasaran, serta perhitungan subsidi yang didukung dengan basis data yang transparan.

Kebijakan efisiensi anggaran belanja subsidi energi yang telah dilakukan Pemerintah antara lain melalui:

As it is the case with expenditures of ministry/agency, the government also stressed the importance of efficient spending on subsidies in 2017. However, efficiency was kept to a level that it did not hamper the achievement of national development priorities. All ministries/ agencies – in accordance with their duties, functions and authorities – were directed to focus on prioritized goals. The government also minimized its spending on nonproductive items while maintaining expenditures on productive allocations, such as infrastructures.

Policies related to efficient expenditures reflect similar policies in the previous year addressing efficient spending on subsidies. Eficient subsidy expenditures are achieved through improved distribution of subsidy with more accurate database of subsidy recipients and mainly by controlling the amount of subsidy for energy. To gain better control, the energy subsidy policy has been reoriented towards fairness and precision in targeting recipients. Also, the amount of subsidy has been recalculated using a more transparent database. Stated below are measures that the government has taken to make energy subsidy more efficient:

1. A fixed amount of subsidy for diesel fuel; and

2. Prices of certain fuels such as

gasoline, diesel and kerosene are set by the government

Berdasarkan berbagai kebijakan tersebut, maka anggaran Program Pengelolaan Subsidi dalam APBN-P tahun 2017 ditetapkan sebesar Rp168.876,7 miliar. Jumlah tersebut menurun Rp8.877,8 miliar bila dibandingkan dengan pagu Program Pengelolaan Subsidi dalam APBNP tahun 2016 sebesar Rp177.754,5 miliar. Sebagian besar anggaran tersebut akan dialokasikan untuk subsidi energi, yaitu:

With the new set of subsidy policies, budget for subsidy management program stated in revised Indonesian Budget is set at Rp 168,876.7 billion. This figure is Rp 8,877.8 billion lower than the same allocation in Indonesian Budget 2016 amounting to Rp 177,754.5 billion. Most part of the budget is allocated for energy subsidies:

1. Subsidi Jenis Bakar Bakar Subsidi Tertentu (JBT) dan LPG Tabung 3 Kg Rp44.488,8 miliar

2. Subsidi Listrik Rp45.375,2 miliar

1. a sum of Rp 44.488.8 billion for subsidy on specific types of fuel and liquefied petroleum gas stored in 3-kg cylinder

2. a sum of Rp 45,375.2 billion for subsidy on electricity

Sementara itu, untuk subsidi nonenergi terdiri atas:

Some of the budget is for non-energy subsidies:

1. Subsidi Pajak sebesar Rp8.936,7 miliar

2. Subsidi Bunga Kredit Program sebesar Rp496,5 miliar

3. Subsidi Imbal Jasa Penjaminan KUR & Bunga KUR sebesar Rp9.436,3 miliar

4. Subsidi Bea Masuk Ditanggung Pemerintah sebesar Rp500,0 miliar 5. Subsidi Pupuk sebesar Rp31.153,3 6. Subsidi Benih sebesar Rp1.291,6

miliar

7. Subsidi PSO Perkeretaapian sebesar Rp2.094,1 miliar

8. Subsidi PSO Angkutan Laut sebesar

1. Tax subsidy amounting to Rp 8,936.7 billion

2. subsidy on program loan interest amounting to Rp 496.5 billion

3. subsidy on KUR credit guarantee and KUR interest amounting to Rp9,436.3 billion

4. subsidy on government-borne import duty amounting to Rp 500.0 billion

5. subsidy on fertilizers amounting to Rp 31,153.3

6. subsidy on seeds amounting to Rp 1,291.6 billion

7. subsidy on Public Service Obligation of railway company amounting to Rp 2,094.1 billion

8. subsidy on Public Service Obligation of marine transport company

amounting to Rp 2,060.5 billion 9. subsidy on Public Service Obligation

of Indonesia News Agency amounting to Rp 164.9 billion 10. subsidy on clean water interest

amounting to Rp 11.3 billion 11. subsidy on food amounting to Rp

19,787.05 billion

12. subsidy on housing loan interest amounting to Rp 1,968.1 billion 13. subsidy on housing loan

downpayment amounting to Rp 1,112.0 billion

Rp2.060,5 miliar

9. Subsidi PSO untuk Informasi Publik Bidang Pers sebesar Rp164,9 miliar 10. Subsidi Bunga untuk Air Bersih

sebesar Rp11,3 miliar

11. Subsidi Pangan sebesar Rp19.787,05 miliar

12. Subsidi Bunga Kredit Perumahan sebesar Rp1.968,1 miliar

13. Subsidi Bantuan Uang Muka

Perumahan sebesar Rp1.112,0 miliar

The use of BA 999.07 budget is arranged in Budget Allocation List of State Budget Treasurer (DIPA BUN). This is a document forming the basis for authorized State Budget Treasurer to execute the budget. In 2017, fifteen DIPA BUN BA 999.07 documents were released and eighteen DIPA BUN BA 999.07 documents – under authority of DGB – were revised. Such revision was needed to cover changes in policies and economic assumptions, amendment to Indonesian Budget, as well as the removal of notes in page IV of DIPA BUN due to issuance of legal basis for subsidy expenditures or availability of accompanying supporting documents provided by KPA BUN.

Penetapan penggunaan anggaran BA 999.07 dilakukan melalui penerbitan DIPA BUN (Daftar Isian Pelaksanaan Anggaran Bendahara Umum Negara) yaitu dokumen pelaksanaan anggaran yang digunakan oleh Kuasa Pengguna Anggaran BUN sebagai Satker BUN. Pada Tahun 2017, telah diterbitkan dokumen DIPA BUN BA 999.07 sebanyak 15 (lima belas) dokumen, dan Revisi DIPA BUN BA 999.07 yang menjadi kewenangan DJA sebanyak 18 (delapan belas) dokumen. Revisi DIPA dilakukan atas dasar terdapat perubahan kebijakan maupun asumsi-asumsi ekonomi, adanya perubahan APBN serta adanya penghapusan catatan dalam halaman IV DIPA BUN (yang dikarenakan telah diterbitkannya dasar hukum yang menjadi dasar pelaksanaan belanja subsidi maupun telah dilengkapinya dokumen pendukung oleh KPA BUN).