IRGSC statistical analysis on NTT
004/2014 - for contribution to
IRGSC Indonesia Policy Brief 011
NTT Province APBD Income Structure 1994-2013: a
preliminary analysis
Abstract. Elsewhere in Indonesia, local governments income increase over the last 5-10 years. NTT is no exception as it enjoys much higher
income over the last four years. After a marginal decline in 2000 (from 1999 level), NTT enjoyed an increase in its budget during 2001 and 2002
before a sharp decline in 2003 and reach its lowest peak (after Reformasi) in 2005. NTT APBD income continued to increase during 2006-2008
before a marginal decline in 2009. After 2010, the APBD income has skyrocketed till 2013 [See Figure 3].

The structure of Pendapatan Asli Daerah (PAD) of NTT Province for 20 years during 1994-2013 is also increasing as can be seen in Figure 1,
2 and 3. [The structure of APBD Income can be seen in Bahasa at the "
Keterangan Struktur Pendapatan APBD Pemda-Pemda di
Indonesia" below (Right)]
. Figure 2 suggests that both tax and asset management has been increased in proportion in comparison with the
more declining retribution collected by the provincial government. Overall, the contribution of
retribution to the APBD structure of NTT
province is fading (Figure 1 and 2) - it consistently declines over the last 3 years in terms of absolute figures - as it reaches the retribution level
in 1990s and early 2000s (Figure 5). Figure 3 exhibits the fact that PAD has increased consistently with the increase of income in general
(e.g. central government and provincial transfers). If using the actual price, 1998 has been the year where PAD plunged to -39% (Figure 4-left).
The economic crisis and El-nino might be the culprit. However, if corrected by using constant price 2000 (based on consumer price index
2000 of Kota Kupang), PAD has suffered from negative growth during 1997-2000. It enjoyed sudden increases in 2001 and 2002 (>100%)
before plunged again to its lowest level in history in 2004. During 2003-2004, NTT experienced the biggest income decline (-47% in 2004). The
causes need to be studied.

Overall, of the Rp. 245 billion of the NTT Government
income from tax in 2012, 33% is from vehicle tax; 37.2% from BBNKB (changing name
of vehicle ownership), 29.7% is from fuel tax and 0.1% from surface water usage tax. It is confirmed that NTT's tax income heavily dependent
on transportation sector. This is not unique as most of the Provinces in Indonesia (apart from DKI Jakarta and a few other) experience similar
tax structure.

While from the total Retribution received by NTT Province, 53% is from the service payment of the NTT government assets and 30.8% is
from the administration fees collected by the local governments. While the income from the regional production units and businesses only
contributes 2.7%; Local tourism (coded as Tempat Rekreasi) and the use of sports' facilities combine only contribute 1.3%. The income from
the use of Alsintan (agricultural instruments and facilities) only contribute 0.3%. Finally, the retribution from the issuing of fishing/hunting is
1.3%. In Central Java, the provincial government make significant incomes from assets' management, tourism industry (accommodation) and
sales from regional productive business units.

NTT's original fiscal capacity remains low. We acknowledge that overall, as previously known, NTT has been highly dependent on central
government transfers - and thanks to rich resource regions of Indonesia. We therefore suggest NTT government to be more creative in creating
a breakthrough in collecting tax and retribution. Anti-corruption measures by the bureaucrats in the collection process can also be a key
strategy to boost income of the province.
Source: MoF and APBD documents of NTT; In constant price 2000/CPI 2000
Source: MoF and APBD documents of NTT; In Constant price 2000/CPI 2000.
Source: MoF and APBD documents of NTT; In constant price 2000/CPI 2000.
Keterangan Struktur Pendapatan
APBD Pemda-Pemda di Indonesia:

Total pendapatan APBD
bersumber dari Pendapatan Asli
Daerah (PAD) serta transfer-
transfer dari pemerintah pusat (dan
Propinsi).

Struktur PAD terdiri dari:
  • Pajak daerah
  • Retribusi daerah
  • Hasil pengelolaan kekayaan
    daerah yang dipisahkan
  • Lain-lain PAD yang sah

Pendapatan Transfer
A. Transfer Pemerintah Pusat:  
A1. Dana Perimbangan
  • Dana Bagi Hasil Pajak
  • Dana Bagi Hasil Bukan Pajak
    (SDA)
  • Dana alokasi umum
  • Dana alokasi khusus

A2. Transfer Pemerintah Pusat -
Lainnya:
  • Dana Otonomi Khusus
  • Dana Penyesuaian

B. Transfer Pemerintah Provinsi

  • Pendapatan Bagi Hasil Pajak
  • Pendapatan Bagi Hasil Lainnya

C. Lain-lain Pendapatan yang sah
  • Pendapatan Hibah
  • Pendapatan Dana Darurat
  • Pendapatan Lainnya (termasuk
    utang?).
Struktur Retribusi APBD
NTT 2011:
  • Retribusi Pelayanan Tera/Tera
    Ulang
  • Retribusi Pemakaian Kekayaan
    Daerah
  • Retribusi Tempat Rekreasi dan
    Olah Raga
  • Retribusi Penjualan Produksi
    Usaha Daerah
  • Retribusi Izin Trayek
  • Retribusi Pelayanan Alsintan
  • Retribusi Penggantian Biaya
    Administrasi
  • Retribusi Ijin Usaha
    Penangkapan
Struktur Pajak dlm APBD
NTT 2012
  • Pajak Kendaraan Bermotor
  • Bea Balik Nama Kendaraan
    Bermotor
  • Pajak Bahan Bakar
    Kendaraan Bermotor
  • Pajak Air Permukaan
By Jonatan A. Lassa, Nike Frans and Dominggus Elcid LI