Materi Pembiayaan Pembangunan Sesi Intro 2015

PEMBIAYAAN PEMBANGUNAN

Introduction and Overview

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@hamid paddu

JURUSAN ILMU EKONOMI

FAKULTAS EKONOMI

UNIVERSITAS HASANUDDIN

2015

Topik Pembiayaan Pembangunan Pemeritah Daerah :

I. Government Revenues

II. Financing State and Local Capital Projects

III. Fiscal Aspects of Economic Development

IV. Intergovernmental Fiscal Relations

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The Decentralization System in the Indonesia. Broad outlines defined by constitutions

Details determined by politics

Units Defined by IND. Constitution The Nasional Government

State and local Governments

Units Defined by Ind Constitutions The State Government

Counties and (usually) Townships

Municipalities (Cities and Villages)

School Districts

Special Districts

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Jumlah Daerah di Beberapa Negara Lain

India (pop 1.22bn): jumlah states + panchayats (rural) + municipalities adalah = 243,676

Brazil (pop 194mn): 26 states dan sekitar 5000 municipalities

Nigeria (pop 158mn): 36 states, 774 LGs

Germany (pop 82mn): 16 states, districts 435, municipalities 14,987

USA (pop 310mn): 50 states, 3034 counties, 19,429 municipalities

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Arti Penting PP Berbagai issues terkait

How to measure the size of government?

Anggaran Pusat dan Daerah th 2010 (APBN + total APBD = Rp 1500T) adalah sekitar 22% dari PDB (= Rp 6800T).

Bagaimana di negara lain?

Sepertiga dari belanja/pengeluaran APBN adalah transfer ke daerah. Sepertiga dari belanja/pengeluaran APBN lainnya dilakukan oleh Pusat di daerah.

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Government Expenditures as a Percentage of GDP (2008)

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United

States

Source: Organization for Economic Cooperation and

Development [2008a].

Tabel: Porsi Belanja Negara terhadap PDB (%)

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Dalam Triliun Rupiah

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

PAN PAN PAN LKPP LKPP LKPP LKPP LKPP LKPP APBNP APBN Estim Estim Estim

Penerimaan Negara 300.6 298.5 300.6 298.5 340.9 403.1 493.9 636.2 706.1 979.3 847.1 990.5 1,082.6 1,248.8

Penerimaan Perpajakan 185.5 210.1 185.5 210.1 242.0 280.6 347.0 409.2 491.0 658.7 619.9 743.3 850.3 977.8

Penerimaan Negara Bukan Pajak 115.1 88.4 115.1 88.4 98.9 122.5 146.9 227.0 215.1 320.6 227.2 247.2 250.9 271.0

Total Belanja Negara 341.6 322.2 341.6 322.2 376.5 427.2 511.7 666.2 757.9 985.8 937.4 1,126.1 1,229.6 1,595.1

Belanja Pemerintah Pusat 260.5 224.0 260.5 224.0 256.2 297.5 361.2 440.0 504.6 693.4 628.8 781.5 836.6 980.5

Belanja PNSD 72.8 73.5 93.0 115.3 126.1 138.7 152.6

Transfer ke Daerah 81.1 98.2 81.1 98.2 120.3 129.7 150.5 226.2 253.3 292.4 308.6 344.6 393.0 462.0

Dana Bagi Hasil 20.7 25.5 20.7 25.5 31.4 37.9 50.5 64.9 62.9 78.4 76.1 89.6 83.6

Dana Alokasi Umum 60.3 69.2 60.3 69.2 77.0 82.1 88.8 145.7 164.8 179.5 186.4 203.6 225.5

Dana Alokasi Khusus 2.7 2.8 4.0 11.6 16.2 20.8 24.7 21.1 25.2

Dana Otonomi Khusus 1.2 1.2 1.5 1.6 1.8 3.5 4.0 7.5 9.5 9.1 10.4

Dana Penyesuaian 2.4 2.4 7.7 5.2 5.5 0.6 5.3 6.2 11.8 21.2 48.2

Surplus/Defisit -40.5 -23.7 -40.5 -23.7 -35.1 -23.8 -14.4 -29.1 -49.8 -4.1 -88.6 -133.7 -147.0 -346.3

% PDB -2.5% -1.3% -2.5% -1.3% -1.7% -1.0% -0.5% -0.9% -1.3% -0.1% -1.6% -2.1% -2.1% -4.3%

PDB Nominal 1646.3 1821.8 1646.3 1821.8 2013.7 2295.8 2774.3 3339.2 3959.9 4951.6 5613.4 6253.8 7066.794 7985.477

Pertumbuhan PDB 18.5% 10.7% 18.5% 10.7% 10.5% 14.0% 20.8% 20.4% 18.6% 25.0% 13.4% 11.4% 13.0% 13.0%

Rasio Pajak 11.3% 11.5% 11.3% 11.5% 12.0% 12.2% 12.5% 12.3% 12.4% 13.3% 11.0% 11.9% 12.0% 12.2%

Rasio Belanja Negara trhdp PDB 20.75 17.69 20.75 17.69 18.70 18.61 18.44 19.95 19.14 22,2 16.70 18.01 17.40 19.98

Belanja Negara Terhadap PDB

Inggris, 53.4 persen dari GDP (2010)

Eropa, 50,4 persen dari GDP (2010)

Indonesia, 20,7 persen (2001)

Indonesia, 19,9 persen (2010)

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PORSI BELANJA DALAM APBNP 2014 (TRILIUN RUPIAH)

Belanja Pusat di Pusat; 693.86; 37.66%

Belanja Pusat di Daerah; 216.49; 11.75%

Transfer ke Daerah; 596.5; 32.15% Subsidi; 328.90; 17.85%

Bantuan ke Masyarakat; 10.85; 0.59%

Dana ke Daerah = 1.148,64 (62,34%)

Total Belanja = Rp1.842.5 T Sumber : APBN P2014

Melalui Angg.K/L dan APP (Program Nasional)

Melalui APP (Subsidi) Melalui Angg. Transfer ke Daerah

(Masuk APBD) Melalui Angg. K/L

PNPM 10,8(0.59%) BBM 210,7(11.43%) DBH 117,7(6.17%) Dana Dekon 6,8(0.37%)

Listrik 71,4(3.87%) DAU 341,2(18.51%) Dana TP 12,7(0.69%)

Pangan 18,8(1.02%) DAK 33(1.79%) Dana Vertikal

196,9(10.69%)

Pupuk 21(1.14%) OTSUS 16,1(0.87%)

Benih 1,6(0.08%) Penyesuaian 87,9(4.77%)

PSO 2,2(0.11%) Keistimewaan DIY 0,5(0.02%)

*) APP = Anggaran Pembiayaan Kredit Program

3,2(0.17%)

dan Perhitungan

Total 10,8(0.59%) Total 328,9(17.85%) Total 592,4(32.15%) Total 216,5(11.75%)

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Government Finance and Expenditure Lecture 1: Introduction and Overview

This course examines taxation in the Ind de centralization system.

Determinants of develoment finance

Evaluating tax policies

Fiscal aspects of economic developmentcentralization

Intergovernmental fiscal relations

Many of the principles apply to the decentralize systems in other countries.

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The course covers both positive and normative analysis.

Positive analysis: Examines the behavior of voters, businesses, and

government officials. In principle, positive statements can be tested against

evidence.

Normative analysis: Examines the best choices for public officials to make. Combines positive analysis with valuesyours!

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The Current State Fiscal

The course will end with your proposals for

reforms in state and local public finance.

Given the current fiscal troubles of the nations

state and local governments, good reform proposal are desperately needed!!

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According to the Center on Budget and Policy Priorities: In 33 states, FY2012 revenues have fallen short of

budget projections (even though the projections themselves seemed pessimistic at the time).

These 33 states have taken steps to close the resulting gaps by cutting funds for health care, services to the elderly and disabled, education, or higher education; by laying off employees; or (33 states) by raising taxes.

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Looming Problems: As if this were not bad enough, states also face the possibility of Large cuts in national aid and loss of stimulus

funds due to national budget problems and national politics.

Large increases in revenue to cover unfunded pension liabilities for retired public employees.

Continued impact of the recession on state and local tax revenue.

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Class Conference At the end of this class, you will present your

proposals for reform in state or local public finance; many of them will be more sensible than what is actually being discussed in state legislatures.

After this class, some of you will be able to implement your proposals or develop other ones when your work in state and local governments.

My hope is that your proposals will be at least a little better because you took this class!

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TIGA TOPIK DALAM MATERI INI

Economic

Justification for

Government

Intervention in the

Economy

Makro Keynes

Theory of

Government

Expenditures and

Social Choices

Public Expend

Theory of

Taxation and the

Economic Impact of

Specific Taxes

Gov Revenue

1 2 3

ROLE OF GOVERNMENT IN

SOCIAL ECONOMIC ORGANIZATIONS

1

SIMPLE CHARACTERIZATION OF

A MIXED ECONOMY

* PRODUCT

MARKET

SEKTOR

RMH TANGGA

CAPITAL

MARKET

SEKTOR

USAHA

LABOR

MARKET

SELLS GOODS:

SUPPLIERS

BUYS GOODS:

DEMANDERS

BUYS LABOR:

DEMANDER

SELLS LABOR:

SUPPLIER

INVESTS FUNDS:

SUPPLIERS INVESTS IN

CAPITAL GOODS:

DEMAND FUNDS


A MIXED ECONOMY

* PRODUCT

MARKET

HOUSEHOLD

SECTOR

CAPITAL

MARKET

BUSINESS

SECTOR

LABOR

MARKET

SELLS GOODS:

SUPPLIERS

BUYS GOODS:

DEMANDERS

BUYS LABOR:

DEMANDER

SELLS LABOR:

SUPPLIER

INVESTS FUNDS:


CAPITAL GOODS:

DEMAND FUNDS

SEKTOR PEMERINTAH

External Force


A MIXED ECONOMY

* PRODUCT

MARKET

HOUSEHOLD

SECTOR

CAPITAL

MARKET

BUSINESS

SECTOR

LABOR

MARKET

SELLS GOODS:

SUPPLIERS

BUYS GOODS:

DEMANDERS

BUYS LABOR:

DEMANDER

SELLS LABOR:

SUPPLIER

INVESTS FUNDS:


CAPITAL GOODS:

DEMAND FUNDS

SEKTOR PEMERINTAH

VISIBLE HAND IN CONTRAST

TO THE INVISIBLE HAND

COERSIVE ALLOCATION

SYSTEM

Public

Goods

Externalites

Redistribution

Regulation

Stabilization

Fungsi Dasar Pemerintah

Dalam Wealth of Nations, Adam Smith mengemukakan empat pembenaran fungsi pemerintah:

1 the duty of protecting the society from violence and invasion by other independent societies;

2 the duty of protecting every member of society from injustice and oppression of every other member of society;

3 the duty of establishing and maintaining those highly beneficial public institutions and public works which are of such a nature that the profit they earn could never repay the expense to the individuals to provide them and which it, therefore, cannot be expected that they would be supplied in adequate quantities; and

4 the duty of meeting expenses necessary for support of the sovereign.

Public Finance is the area of economics or economic theory devoted to the study of how government policy -- tax and expenditure policy-- effects microeconomic behavior as well as aggregate economic activity.

Public finance does not concentrate on financial arrangements of government but on the economic consequences of public policy on

Resource allocation: Allocation

Income distribution: Distribution

Level of economic activity: Stabilization

PUBLIC FINANCE

What are the economic consequences of Medical care financing

Welfare reform

National/local deficit

Social Security

Income tax reform

Environmental policy

Education and training

Public infrastructure

Research and development

Unemployment insurance

The Nature of Private and Public Goods:

An Overview

PRIVATE GOODS

MARKET FORCES

CONSUMER SOVEREIGNTY

ALLOCATION DISTRIBUTION STABILIZATION

PUBLIC GOODS

DEMOCRATIC POLITICAL PROCESS

VOTING

ALLOCATION DISTRIBUTION STABILIZATION

Table 1.1

Government Expenditure

United States versus other developed countries.

U.S. public sector is quite small compared to Sweden or France, and smaller than all the countries listed.

Although large, the U.S. government is small in relative terms. More reliance on private sector.

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Table 1.2


In 1965

National defense almost half of federal expenditure

Social security small & Medicare non-existent

Debt payments roughly constant.

In 2001

Defense was less than one-fifth

Social security now largest spending item, Medicare large & growing

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Much of the government budget consists of entitlement programs programs with costs determined by number of people who qualify.

Social Security, Medicare, welfare

Three-quarters of the federal budget is relatively uncontrollable, because of these entitlements.

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Federal government responsible for about 51% of direct expenditure.

State governments responsible for 21%.

Local governments responsible for 28%.

State & local governments primarily responsible for police & fire protection, education, transportation, and some welfare programs.

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Government Revenues

Federal taxes mainly consist of individual income taxes, payroll taxes, and corporate taxes. Personal income tax 46% of collections.

State & local taxes mainly consist of property taxes, sales taxes, individual income taxes, and grants from federal government. Less reliance now on property tax, more on income tax.

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Jumlah Daerah di Beberapa Negara Lain

India (pop 1.22bn): jumlah states + panchayats (rural) + municipalities adalah = 243,676

Brazil (pop 194mn): 26 states dan sekitar 5000 municipalities

Nigeria (pop 158mn): 36 states, 774 LGs

Germany (pop 82mn): 16 states, districts 435, municipalities 14,987

USA (pop 310mn): 50 states, 3034 counties, 19,429 municipalities

HP

Arti Penting Public Economics Berbagai issues terkait

How to measure the size of government?

Anggaran Pusat dan Daerah th 2010 (APBN + total APBD = Rp 1500T) adalah sekitar 22% dari PDB (= Rp 6800T).

Bagaimana di negara lain?

Sepertiga dari belanja/pengeluaran APBN adalah transfer ke daerah. Sepertiga dari belanja/pengeluaran APBN lainnya dilakukan oleh Pusat di daerah.

HP

Government Expenditures as a Percentage of GDP (2008)

United

States

Source: Organization for Economic Cooperation and

Development [2008a].

HP

21.5 24.6

41.9

68.9 68.3 71.5

93.3 99.7

112.4 118.9 116.2 114.9

110.8

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140

Dana Pemda Pada Sektor Perbankan

(Triliun Rp)

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HP

Tabel Perbandingan Jenis Belanja APBD Seluruh Daerah di Indonesia: 2005 2008

(dalam Milyar Rp)

2005

2006

2007*

2008*

Belanja Pegawai

85.626,20 (41,8%)

81.860,95 (32,3%)

130.487,67 (38,5%)

153.396,26 (39,4%)

Belanja Barang 45.222,90 (22,0%)

79.050,75 (31,2%)

61.204,19 (18,0%)

72.303,53 (18,6%)

Belanja Modal 45.483,46 (22,2%)

54.798,85 (21,6%)

104.747,23 (30,9%)

111.852,75 (28,7%)

Belanja Lainnya**

28.690,43 (14,0%)

37.855,34 (14,9%)

42.904,42 (12,6%)

51.825,29 (13,3%)

Total 205.022,99 (100%)

253.565,90 (100%)

339.343,51 (100%)

389.377,83 (100%)

* = anggaran ** = bantuan sosial, bantuan keuangan, hibah, tak terduga, dll. Sumber: Nota Keuangan 2009.

HP

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Materi Pembiayaan Pembangunan Sesi Intro 2015