Study of Loca l Budgets APBDs for 2008-11 in 20 Ka bupa tensCities in four Provinces in Indonesia
18
2.4 Other Lawful Local Income LPDS
“Adjustment” funding and special autonomy grants
increased in importance over the four years studied.
In 2008 they contributed an average of just 2 of total budget income in the 20
Kinerja
regions surveyed; by the end of the period their share had risen to 9 2010 and 7 in 2011. These increases
resulted from acceleration of regional infrastructure funding in 2008-11, regional incentive scheme payments in 2010 and 2011 and increased payments for teachers in 2009-10
2
.
Graph 2.7 “Adjustment” and Special Autonomy
Otsus
Funding Compared to DAK Transfers 2008 and 2010 and as a Proportion of Total Budget Income 2010 in 20 Regions Studied
Source: ABPD-Rs 2008-2010 and APBD-Ms 2011, processed by Sekna s FITRA a nd TAF
In 2010 “adjustment” and special autonomy otsus funding eclipsed DAK allocations in
thirteen Kinerja regions studied.
All five regions in East Java and four regions in South Sulawesi Luwu being the exception benefitted from
―adjustment‖ and
otsus
allocations that exceeded their DAK receipts and contributed a minimum of 9 to total local budget income. In three cities
—Makassar, Probolinggo and Singkawang
—―adjustment‖ and
otsus
funding was triple that received under the DAK. By contrast, still in 2010, four of the five regions surveyed in Aceh Aceh Tenggara was the exception and three
kabupatens in other provinces received only small amounts of ―adjustment‖ and
otsus
funding.
Another important component of LPDS, particularly in the city of Makassar and Kinerja regions studied in East Java, was tax revenue sharing with provincial governments.
The biggest single contributor to this revenue stream was taxation on motor cycles; and the sharing of that revenue
contributed an average of 3.5 to total local income in 2008-11 in the regions just referred to. There was one interesting feature of this situation: in Bener Meriah, shared provincial tax revenue contributed 3.9
to local budget income in 2010, much more than in the three preceding years.
2
Fund for Infrastructure and Public Facilities, 2008 Minister of Finance Regulation PMK.81PMK 072008; Fund to Strengthen Fiscal Decentralization to Speed up Regional Development, 2009 and 2010 PMK 42PMK 072009 and PMK 118PMK 072010; Increased Paym ents
for Teachers, 2009 and 2010 PMK 223PMK 072009 and PMK 119PMK 072010; Regional Incentives Scheme, 2010 and 2011 PMK 198PMK072009 and PMK 61PMK 072011; Fund to Strengthen Local Infrastructure and Public Facilities, 2010 and Fund for Acceleration of
Development of Local Infrastructure, 2011 PMK 140PMK072011; and Fund for the Strengthening of Local Infrastructure 2011 PMK 25pmk072011.
5 10
15 20
25
100 200
300 400
500
P ro
p o
rs i
D a
n a
P e
n y
e su
a ia
n
O ts
u s
te rh
a d
a p
T o
ta l
P e
n d
a p
a ta
n
P e
rs e
n
P ro
p o
rs i
D a
n a
P e
n y
e su
a ia
n
O ts
u s
te rh
a d
a p
D AK
p e
rs e
n
Dana Penyesuaian OtsusDAK 2008 - Sumbu Kiri Dana Penyesuaian OtsusDAK 2010 - Sumbu Kiri
Dana PenyesuaianTotal Pendapatan 2010 - Sumbu Kanan
Adjust e t a d Otsus Fu dsDAK 8 left axis
Adjust e t a d Otsus FundsDAK 2010 left axis Adjust e t a d Otsus Fu dsTotal I co e
right axis
―A dju
stm en
t” a
nd O
ts us
F un
ds
C o
m p
a r
e d
to D
A K
Tr a
n sfe
r s
―A dju
stm en
t” a
nd O
ts us
F un
ds
a s
P r
o p
o r
ti o
n o
f To
ta l
Lo c
a l
Bu d
g e
t In
c o
m e
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
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