13/11/2016

KEBIJAKAN FISKAL
Awan Setya Dewanta

The Focus on Fiscal Policy?

• Describing the interrelationships among (1) human
capital, (2) physical and financial capital, and (3) natural
and environmental capital, balanced investments in all
three assets are seen as essential for ensuring faster and
better growth.
• Fiscal policy is important for allocating resources to
maintain a balance between the three key assets of the
society: human capital, physical capital, and natural
capital.

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Framework for Equitable and Sustainable Growth

Framework ...
• First, reallocating government expenditures from private
goods to public goods, even while keeping total
government expenditure constant, could be associated
with higher and better growth.
• Second, fiscal policy is powerful enough to influence
macroeconomic expansion and contraction and to affect
intergenerational transfers through debt, social security,
taxation on extractable resources and pollution, and
subsidies and expenditures on mitigation and adaptation.

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• Third, fiscal policy is a weak link influencing global

public goods. It is also deeply entrenched in political
economy and governance, because subsidies and
tax exemptions are often driven by the capture by
elites. Shifting some of the tax burden from indirect
taxes to direct ones is therefore likely to not only
improve equity but also to help reduce economic
inefficiencies, given that such taxes tend to
exacerbate the inefficiencies arising from credit
market failure.

Fiscal policy  tertujuan  (1) growth, (2)

poverty, (3) inequality, and (4)
environmental sustainability.

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Fiscal and Growth

• Type A interventions emphasize the use of government
expenditures to reduce the impact of market failure on the
accumulation of assets, particularly human capital,
knowledge, and the environment.
• Type B interventions focus on (non-social) subsidies to
private goods, which are often captured by the elites.
Subsidies to private good—including commodity
subsidies, credit subsidies, grants to corporations, loan
guarantees, marketing subsidies, and others—are much
more easily appropriated by the most powerful interests
groups, which are able to lobby governments most
effectively.

Type A and Type B

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Growth, Human Development, and

Environmental Quality

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Fiscal, Poverty, and inequality

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Tax and Unequality

• In Brazil, the total tax burden for households would be
regressive: In 2004, families earning up to two times the
minimum wage had a total tax burden of 49 percent of
their family income, but the richer households had a total
tax burden of 26 percent.
• In Chile and Indonesia, a resource-rich country, failing to
tax resource rents distorts incentives in favor of the
resource industries, thus exacerbating the dependence on
natural resources for income generation.

Tax and Unequality...

• Tax loopholes. There are legal tax loopholes that mainly
benefit the rich segment of the population. In Chile,
according to a recent report by the internal tax office, the
loopholes account for almost 5 percent of GDP, with 61
percent of them benefiting the richest 1 percent of the
population.
• Tax evasion. With evasion rampant, governments have to
increase the tax rates on those who do not evade them.
Because the main tax evaders are typically the
economically powerful and not the middle- income and
poor classes, tax evasion tends to be socially regressive
and a significant contributor to structural inequality.

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Poverty Reduction, by Region

Income Inequality Declining in Brazil

and Rising Rapidly in China

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Trends in Inequality Post-Reform

Fiscal and Environmental

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Carbon Dioxide Emissions, by Region

Anatomi anggaran negara

• Government Receipts
• APBN
• Tax revenue
• Tax type
• Tax rasio
• Tax structure
• Government Expenditure
• Total pengeluaran pemerintah
• Pengeluaran rutin
• Pengeluaran pembangunan
• Bantuan asing
• Dana perimbangan otonomi daerah
• Komposisi pengeluaran pemerintah

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Government Receipts

Total Government Receipts

Revenue Resources 1978-79 1983-84 1992-93 1998-99
Direct Taxes 56.5 61.9 48.7 11.3
Income Tax 2.3 2.2 20.9 9.8
Corporation Tax 4.3 4.1 0.0 0.0
Oil Companies Corporation Tax 43.5 50.5 25.6 0.0
Other Taxes Including With-
Holding Tax, PBB 6.4 5.1 2.3 1.5
Indirect Taxes 20.3 12.6 27.0 15.6
Taxes on Domestic Consumption 9.3 7.6 21.7 13.9
Sales Tax/VAT 4.2 3.1 17.9 11.0
Excise Tax 4.8 4.2 3.7 2.9
Other Taxes and Levies 0.3 0.2 0.0 0.0
Taxes on International Trade 11.1 5.0 5.4 1.7
Import Duties 5.6 3.0 5.4 1.3
Sales Tax on Import 2.4 1.4 0.0 0.0
Export Tax 3.1 0.6 0.0 0.4
Non-Tax Receipts 3.6 2.8 5.7 10.1
Total Domestic Revenues 80.5 78.8 81.5 56.6
Development Receipts 19.5 21.2 18.5 43.4
Program Aid 0.9 0.1 0.9 28.1
Project Aid 18.6 21.1 17.6 15.4
Total Revenue (Billion Rupiah) 263858.
5301.6 18315.1 59961.0 6

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Development of Domestice Revenues for 2005 - 2007

and Estimates for 2008 – 2010 (cont.)

Sumber Penerimaan 2007 1) 2009 1) 2011 1) 2013 2) 2014 3)

I. Penerimaan Dalam Negeri 706 108 847 096 1 205 346 1 497 521 1 661 148

Penerimaan Perpajakan 490 988 619 922 873 874 1 148 365 1 310 219 79

Pajak Dalam Negeri 470 052 601 252 819 752 1 099 944 1 256 304 76
Pajak Penghasilan 238 431 317 615 431 122 538 760 591 621 36
Pajak Pertambahan Nilai 154 527 193 067 277 800 423 708 518 879 31
Pajak Bumi dan Bangunan 23 724 24 270 29 893 27 344 25 541 2
Bea Perolehan Hak atas Tanah 5 953 6 465 - 1 0 0 0
Cukai 44 679 56 719 77 010 104 730 114 284 7
Pajak Lainnya 2 738 3 116 3 928 5 402 5 980 0
Pajak Perdagangan Internasional 20 936 18 670 54 122 48 421 53 915 3
Bea Masuk 16 699 18 105 25 266 30 812 33 937 2
Pajak Ekspor 4 237 565 28 856 17 609 19 978 1

Penerimaan Bukan Pajak 215 120 227 174 331 472 349 156 350 930 21

Penerimaan Sumber Daya Alam 132 893 138 959 213 823 203 730 198 088 12
Bagian laba BUMN 23 223 26 050 28 184 36 456 37 000 2
Penerimaan Bukan Pajak Lainnya 56 873 53 796 69 361 85 471 91 083 5
Pendapatan Badan Layanan Umum 2 131 8 369 20 104 23 499 24 759 1

II. Hibah 1 698 1 667 5 254 4 484 1 360 0

Jumlah 707 806 848 763 1 210 600 1 502 005 1 662 509

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Penerimaan APBN: Pajak Minyak

• Pada saat oil boom, penerimaan pajak didominasi oleh
hasil pajak minyak bumi dan gas. Samapai tahun 1984,
peran pajak minyak masih sekitar 52%. Pada tahun 2000,
pajak minyak menjadi sekitar 41%.
Corporation Income Tax Revenue in Indonesia

Rp Billion
1960-61 1969-70 1974-75 1979-80 1983-84
Oil Companies 48.3 973.1 4259.6 9520.2
Corporation Tax
(14.44). (49.01) (52.73) (51.98)
Non-Oil Companies 15.6 91.2 297.1 757.44
Tax
(4.67) (4.59) (3.68) (4.13)
Corporation Tax 5.2 63.9 1064.3 4556.7 10277.6

(10.34) (19.11) (53.60) (56.41) (56.11)

Note: Figures in the parenthesis are proportion of Tax Revenue.
Source: CBS, Monthly Statistical Bulletins

Pajak Non-Minyak
• Penerimaan pajak non-minyak ini menunjukan
peranannya setelah era oil boom berakhir dan reformasi
perpajakan yang dilakukan oleh pemerintah. Pemerintah
melakukan reformasi perpajakan tahun 1984, 1994, dan
1999. Setelah reformasi pajak, peran pajak langsung
semakin mendominasi penerimaan dibandingkan dengan
pajak tak langsung. Peran pajak tak langsung turun dari
74% (1969) menjadi 53% (1995). Tapi kemudian, peran
pajak langsung kembali menaik karena mengalami krisis
ekonomi.

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Tahun PPh PPN PBB

(Milyar Rupiah)
1970 43.0 31.0 0.1
1985 2,212.0 878.0 181.0
1995 18,843.0 13,239.0 1,629.0
2000 40,626.0 34,597.4 3,247.0

Comparison of Tax Revenue Indicators, 2012

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Tax Revenue

Share of Components to Overall Taxes in

Developing Asia

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Taxation by Type

Tax Ratio

Sumber: Setiyaji, G. and Hidayat Amin (2005), Evaluasi Kinerja Sistem

Perpajakan Indonesia, Jurnal Ekonomi, Jurnal Ekonomi Universitas Indonusa
Esa Unggul, November, Jakarta

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Rincian 1975-1984 1985-1991

Rasio Terhadap PDB
Pajak Non-migas 6.0 12.0
PPh 2.6 4.1
PPN 2.2 4.5
Pertumbuhan Penerimaan Pajak
Pajak Non-Migas 5.9 21.5
PPh 8.8 15.5
PPN 6.5 40.5
Tax Buoyancy
Pajak Non-Migas 0.9 2.6
PPh 1.1 2.1
PPN 1.0 2.9
Sumber: Hamid dan Dewanta, Prospektif, Vol 6, No 1, 1994

Sumber: Setiyaji, G. and Hidayat Amin (2005), Evaluasi Kinerja Sistem Perpajakan
Indonesia, Jurnal Ekonomi, Jurnal Ekonomi Universitas Indonusa Esa Unggul,
November, Jakarta

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Tax Structure

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Estimation Coefficients on the Impact of Changes on Tax

Composition on per Capita Gross Domestic Product Growth

Government Expenditure

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Total Expenditure, 1990–2011

Pengeluran Pemerintah

• Pengeluaran Rutin
Tahu Gaji dan Pengeluara Pembayara Pembelia
Sebagai akibat n Pensiun n Regional n Utang n Material
beban utang 1969 103.0 44.1 14.4 54.2
dan kebocoran
1974 420.1 201.9 73.7 320.4
anggaran,
1979 1,419.9 669.9 684.1 1,287.9
pengeluaran
rutin semakin 1984 3,046.8 1,883.3 2,776.5 1,722.4

didominasi oleh 1989 6,201.5 3,566.4 11,938.7 2,624.5

pembayaran 1994 11,144. 6,908.7 17,630.0 3,032.1
utang. 8
1999 19,120. 13,289.7 66,236.4 11,425.1
0
Sumber: Nota Keuangan.

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Pengeluaran Pembangunan

Tahun Departemen Pemerintah Bantuan Lain-lain

Daerah Proyek
1969 79.8 5.5 25.3 7.6
1974 221.6 158.3 203.7 386.0
1979 1,480.3 548.9 1,318.2 668.7
1984 3,474.4 1,526.2 3,411.3 1,542.6
1989 2,508.8 1,720.1 8,425.8 1,183.3
1994 7,858.0 5,040.3 10,206.2 1,032.5

Bantuan Asing

• Porsi Bantuan asing Periode Utang Baru Pelunasan Utang

terhadap total Pemerintah
anggaran telah (US$ Miliar)
berkurang. Tetapi, Akhir Pelita I 0.643 -0.081
bantuan asing Akhir Pelita II 2.208 -0.631
tersebut masih terus Akhir Pelita III 5.783 -1.010
melekat. Akibat
Akhir Pelita IV 6.588 -3.763
akumulasi bantuan
asing, maka Akhir Pelita V 4.899 -4.912
pembayaran cicilan Akhir Tahun 5.928 -6.748
utang dan bunga 1997
Sumber: Nota Keuangan
telah melebihi utang
baru pemerintah.

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Anggaran Belanja untuk Daerah / Transfer ke Daerah

Dana Otonomi
Khusus dan
Penyeimbangan Dana Perimbangan

Dana Otonomi Dana Dana

Khusus dan Alokasi Alokasi Dana Bagi
Tahun Penyeimbangan Khusus Umum Hasil
1990 0 0 6559 503
1991 0 0 7938 679
1992 0 0 9418 802
1993 0 0 10856 1069
1994 0 0 12435 1482
1995 0 0 13980 1750
1996 0 0 16401 2072
1997 0 0 19166 2280
1998 0 0 24047 3049
1999 0 0 7938 679
2000 0 0 30352.1 3542.2
2001 0 701 60517 21183
2002 3770 658 69114 24266
2003 9387 3024 76978 29925
2004 6855 3493 82131 37328
2005 7243 4828 88766 52567
2006 4052 11570 145664 59564
2007 9593 17094 164787 62726
2008 13987 21202 179507 77727
2009 24255 24820 186414 73819
2010 30250 21138 203607 89618
2011 64969 25233 225534 96772
2012 70424 26116 273814 108422
2013 83832 31697 311139 101962

Belanja Pemerintah Pusat

Pengeluaran
Pembangunan Pengeluaran Rutin
Pembaya Pembaya
Pembiaya Pembayar ran ran Pengelua
an an Bunga Bunga Bunga ran Rutin
Pembang Utang - Utang - Utang - Lainnya/
unan Pembiaya Bantuan Belanja Belanja Belanja Dalam Luar Tambaha Belanja Subsidi - Subsidi -
Tahun Rupiah an Proyek Sosial Barang Modal Pegawai Negeri Negeri n Bunga Lainnya BBM Non BBM
1990 4831 8404 0 1721 0 6909 0 6009 0 426 627 155
1991 7032 8834 0 2201 0 7753 0 6665 0 627 1187 175
1992 8687 9099 0 2432 0 9145 0 9806 0 724 0 175
1993 10030 9126 0 2980 0 10895 0 6122 0 766 0 175
1994 10389 10012 0 3751 0 13011 0 7131 0 843 0 175
1995 11561 11759 0 4745 0 15347 0 7175 0 843 0 143
1996 13491 12414 0 6589 0 18281 0 7820 0 1296 0 137
1997 15855 13026 0 8895 0 21192 0 7541 0 1299 0 137
1998 17253 40541 0 11425 0 24781 15000 31035 0 4685 27534 31276
1999 7032 8834 0 2201 0 7753 0 6665 0 627 1187 175
2000 9325.7 16600 0 9047.1 0 29990.4 34769.5 18559.1 0 11995.5 51135.2 8590.3
2001 19712 19670 0 9604 0 39544 66251 29277 0 6546 68381 13194
2002 27194 20220 0 13899 0 42196 63213 28325 0 10114 31162 11474
2003 51053 15094 0 16151 0 50426 48897 23255 0 18334 24512 10214
2004 50370 19239 0 16780 0 54217 39848 23710 0 19444 63083 10730
2005 0 0 43374 42312 54747 61167 42307 18675 0 29997 89194 29896
2006 0 0 42401 55507 66724 78905 58155 24340 0 44594 64212 43415
2007 0 0 25781 65260 75051 92844 58803 24752 0 50608 55604 49469
2008 0 0 32079 67476 85073 123542 65814 28980 0 59702 126816 107589
2009 0 0 53309 85464 73382 133709 70699 38891 0 77933 52392 105726
2010 0 0 32835 110634 88089 162410 71858 33793 0 69737 88891 112372
2011 0 0 15596 142826 140953 182875 76614 29970 0 81810 129724 107471
2012 0 0 68535 162012 176051 212255 84749 33036 0 86028 137380 107696
2013 0 0 19983 200735 184364 241606 80703 32541 0 73609 193805 123413

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Jenis Dasar Bagi Pusat Daerah Jumlah Keterangan

Hasil Provinsi Kabupaten/Kota
Penghasil Lain dalam
Pembagian Provinsi
I Dana Bagi Hasil
Dana 1. Pajak Bumi Bangunan Total
Penerimaan
0 16,2 79,5 95,7 - Bagian pusat
(PBB) dibagikan kembali ke
Perimbangan Kab/Kota
- Upah pungut sesuai
Keuangan PP No.16/2000
(4.3%)
Pusat-Daerah 2. Bea Perolehan Hak atas Total 0 16,0 84,0 100,0 - Bagian pusat
Tanah&Bangunan Penerimaan dibagikan kembali ke
Berdasarkan UU(BPHTB) Kab/Kota

No. 15/1999 (%)

3. Sumber Daya Alam
a. Kehutanan
 IHPH Total 20 16,0 64,0 0 80,0
Penerimaan
 Provisi Sumberdaya Hutan Total 20 16,0 32,0 32,0 80,0
Penerimaan
b. Pertambangan Umum
 Iuara tetap (land rent) Total 20 16,0 64,0 0 80,0
Penerimaan
 Iuran eksplorasi Total 20 16,0 32,0 32,0 80,0
Penerimaan
c. Perikanan Total 20 0 80,0 80,0 - Dibagikan merata
Penerimaan keseluruh Kab/Kota

4. Minyak Bumi Penerimaan 85 3,0 6,0 6,0 15,0 - Di luar daerah (>12mil)
dalam adalah penerimaan
Daerah pusat
setelah Pajak
5. Gas Alam Penerimaan 70 6,0 12,0 12,0 30,0 - Di luar daerah (>12mil)
dalam adalah penerimaan
Daerah pusat
setelah Pajak
II. Dana Alokasi Umum Penerimaan 75 2,5 22,5 25 - Sekurangnya 25% dari
bruto penerimaan domestik
domestik neto
minus - Dibagikan untuk
penerimaan
yang
seluruh provinsi &
dibagihasilka Kab/ Kota sesuai
n kepada formula.
daerah,
termasuk
Dana
Reboisasi
III. Dana Alokasi Khusus Total 60 0 40 0 40,0
Penerimaan
Retribusi

Composition of Government Expenditures

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Expenditure Components in OECD

Education Spending, 1990–2011

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Simulated Impact on Gross Domestic Product and

Gross Domestic Product per Capita
Growth of Increasing Expenditure on Education

Problematika Anggaran
• Defisit anggaran
• Utang pemerintah dan trade balance
• Disinsentif pajak: Kasus pajak ekspor
kakao (dalam kuliah)
• Kebocoran ekonomi
• Desentralisasi

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Defisit Anggaran Pendapatan dan Belanja

Negara (% terhadap GDP)

Debt to GDP

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GNP vs Trade Balance of Indonesia

Tingkat Kebocoran Ekonomi Antar

Daerah
Daerah PDRB Non- Pengeluaran Taksiran
Migas Konsumsi “Kebocoran”
(1983-1988) (1981-1987) Ekonomi
Jawa (non-DKI Jakarta) 6,6 3,9 41%
Sumatera 6,5 2,9 55%
Sulawesi 5,9 0,9 85%
Kalimantan 5,8 1,3 78%
Lain-lain 6,2 2,6 58%
Sumber: Mubyarto dan Awan S. Dewanta, 1991, Prospektif, PPSK, No.3, Vol.3

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Decentralization

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Mengapa hal tersebut tidak dapat kita hindari?

• Secara teori, defisit anggaran pemerintah diperlukan untuk

mendorong kelesuan ekonomi. Dorongan ekonomi tersebut
menjadi semakin berat apabila ekonomi tidak segera pulih dan
ketidaktepatan kebijakan anggaran yang dilakukan. Dalam
anggaran kita, kita masih menjumpai

(1) kebocoran anggaran baik berasal dari korupsi murni maupun

rekayasa anggaran,
(2) transparansi anggaran yang dilakukan tidak diikuti oleh
penegakan hukukm dan moral karena pengeluaran non-
budget belum juga diminimalkan dan terjadi rekayasa
akuntansi, dan
(3) terjadi pengalihan beban secara semena-mena dan
rendahnya rasa bertanggung jawab kepada publik.

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Remark
• Restructuring government spending. More spending on
public goods at the margin may be associated with
accelerated growth, reduced poverty, and improved air
quality.
• Reforming tax systems. Plugging loopholes, reducing tax
evasion, and fairly taxing rents from natural resources can
make the tax system more efficient and less dependent
on indirect taxes. Once public spending becomes more
consistent with the objectives of economic growth, social
equity, and the environment, the tax base could be
broadened.

• Providing public goods. With an increased revenue base,

countries could then embark on a second round of
providing more public goods, while ensuring fiscal
sustainability. This second round could include more
investment for improving institutions and property rights
and reducing the impact of imperfect markets on
efficiency and inequality, raising the quality of education,
health care, social protection, crime prevention, and
infrastructure services.

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TERIMA KASIH

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