Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
19
Graph 2.8 Shared Provincial Taxation Revenue as a Proportion of Local Budget Income, 2008-2011
Source: ABPD-Rs 2008-2010 and APBD-Ms 2011, processed by Sekna s FITRA a nd TAF
2.5 Own-Source Local Revenue PAD
Per capita own-source local revenue PAD was significant only in city areas.
Graph 2.9 shows that of the 20
Kinerja
regions studied only the four city governments had meaningful levels of PAD: an average of over Rp 120 000personyear. Other regions collected low levels of PAD: indeed, the kabupaten of
Probolinggo had just Rp 35 000personyear of PAD. By contrast, the national average for PADpersonyear was Rp 93 000 in 2010.
Graph 2.9 Average PADpersonyear, 2008-2011 Rp Million, Constant 2008 Prices
Source: ABPD-Rs 2008-2010, APBD-Ms 2011 a nd 2010 Census Population Statistics, processed by Sekna s FITRA a nd TAF Rema rks: Rera ta= Avera ge;
Six regions estimated PAD for 2011 at much higher levels than in preceding years.
These were the city of Makassar and the kabupatens of Aceh Singkil, Bener Meriah, Bulukumba, Sedakau and Aceh
Tenggara: all of them estimated that their 2011 PAD would be 40 higher than in 2010. A closer look at the data reveals that the increase was not because of the entry into force of Law No. 282009 on
Regional Taxes, Fees and Charges.
Only in Aceh Singkil and the city of Makassar did local taxes become the major contributor to PAD in 2011; in the other four ―other lawful PAD‖ continued to contribute most to
PAD.
Apart from two provincial capital cities
—
Makassar and Banda Aceh
—
Aceh Tenggara derived most income from taxation revenue.
The former are large cities with an extensive tax base
—hotels,
1 ,4
5 ,7
5 ,2
4 ,1
4 ,0
3 ,9
3 ,5
3 ,1
2 ,9
2 ,9
2 ,7
2 ,6
2 ,5
2 ,4
2 ,1
2 ,1
2 ,0
2 ,0
1 ,9
1 ,7
2 4
6 8
10 12
0,2 0,2
0,1 0,1
0,1 0,1
0,1 0,1
0,1 0,1
0,1 0,1
0,1 0,1
0,1 0,1
0,1 0,1
0,05 0,04
0,00 0,05
0,10 0,15
0,20 0,25
Rerata Minimum
Maksimum Maximum
Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
20 restaurants, places of entertainment
—while Aceh Tenggara is a relatively isolated area; but it nonetheless
managed to increase its proportion of PAD from taxation from 18 in 2008-09 to 34 in 2011.
Fees charges and “other PAD” were the most important contributors to PAD in most regions
studied.
Fees and charges contributed most to PAD in Probolinggo, Bulukumba, Sambas, Luwu, Bondowoso, Luwu Utara and Bener Meriah, and the cities of Singkawang and Probolinggo. Most of this
revenue came from health and local marketplace charges mostly borne by the lowest echelons of society. Other regions
—Jember, Sedakau, Tulungagung, Melawi, Aceh Singkil, Simeulue and Bangkayang— relied on ―other PAD‖ for their PAD revenue. This was noteworthy given that the revenue in question
came either from interest on bank deposits
—evidence that money available to local governments to spend
was being put aside rather than spent on development
—or from charges for services provided by local
community service agencies known as BLUDs. Given that local governments often use BLUDs for establishing hospitals or community health centers, this means health service users read the poor are
major contributors to PAD.
Graph 2.10 Percentage Contribution to PAD by Source, 2010
Source: ABPD-Rs 2008-2010 and APBD-Ms 2011, processed by Sekna s FITRA a nd TAF
20 40
60 80
100 Lain-lain PAD
Hasil Kekayaan Daerah
Retribusi Daerah Pajak Daerah
Other PAD Income from Locally
Owned Assets Local Fees Charges
Local Taxation
Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
21
3. Local Budget Expenditure
