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    PRESIDENT OF THE REPUBLIC OF INDONESIA REGULATION
    NUMBER 130 OF 2022

     
    CONCERNING
     
    DETAILS OF THE STATE BUDGET FOR THE 2023 FISCAL YEAR
     
    BY THE GRACE OF ALMIGHTY GOD
    PRESIDENT OF THE REPUBLIC OF INDONESIA,
     

    Considering
    that to implement the provisions under Article 4 paragraph (11), Article 5 paragraph (6), Article 8 paragraph (4), Article 9 paragraph (4), Article 13 paragraph (1) subparagraph a and subparagraph c, Article 18 paragraph (4), Article 23 paragraph (5) and Article 24 paragraph (4) of Law Number 28 of 2022 concerning the State Budget for the 2023 Fiscal Year, it is necessary to stipulate a Presidential Regulation concerning Details of the State Budget for the 2023 Fiscal Year;
     

    In View of
    1.
    		 Article 4 paragraph (1) of the 1945 Constitution of the Republic of Indonesia;
    2.
    		 Law Number 28 of 2022 concerning the State Budget for the 2023 Fiscal Year (State Gazette of the Republic of Indonesia of 2022 Number 208, Supplement to the State Gazette of the Republic of Indonesia Number 6827);
     
     
    HAS DECIDED:

    To enact
    PRESIDENTIAL REGULATION CONCERNING DETAILS OF THE STATE BUDGET FOR THE 2023 FISCAL YEAR.
     

    Article 1
    Details of the State Budget consist of:
    a.
    		 the State Revenue Budget;
    b.
    		 the State Expenditure Budget; and
    c.
    		 Budget Financing.
     
     

    Article 2
    Details of the State Revenue Budget referred to in Article 1 letter a consist of:
    a.
    		 Tax Revenues listed in Appendix I which constitutes an integral part of this Presidential Regulation; and
    b.
    		 Non-Tax State Revenues listed in Appendix II which constitutes an integral part of this Presidential Regulation.
     
     

    Article 3
    Details of the State Budget referred to in Article 1 letter b consist of:
    a.
    		 the Central Government Budget; and
    b.
    		 the Transfer Budget to Regions.
     
     

    Article 4
    (1)
    		 Details of the Central Government Budget referred to in Article 3 letter a consist of:
     
    a.
    		 the Central Government Expenditure Budget in the Budget Section of state ministries/institutions; and
     
    b.
    		 the Central Government Expenditure Budget in the Budget Section of the State General Treasurer.
    (2)
    		 Details of the Central Government Expenditure Budget in the Budget Section of state ministries/institutions referred to in paragraph (1) letter a are listed in Appendix III which constitutes an integral part of this Presidential Regulation.
    (3)
    		 Details of the Central Government Expenditure Budget in the Budget Section of the State General Treasurer referred to in paragraph (1) subparagraph b are listed in Appendix IV which constitutes an integral part of this Presidential Regulation, except for the budget for other expenditure management programs.
    (4)
    		 Details of the Budget for other expenditure management programs referred to in paragraph (3) are determined by the Minister of Finance.
     
     

    Article 5
    (1)
    		 Details of the Transfer Budget to Regions referred to in Article 3 letter b consist of:
     
    a.
    		 Profit Sharing Fund; 
     
    b.
    		 General Allocation Fund;
     
    c.
    		 Special Allocation Fund;
     
    d.
    		 Special Autonomy Fund;
     
    e.
    		 Privileges Fund for the Special Region of Yogyakarta; and
     
    f.
    		 Village Fund.
    (2)
    		 Details of the Transfer Budget to Regions referred to in paragraph (1) include the allocation for Fiscal Incentives.
    (3)
    		 Details of the Budget for the General Allocation Fund referred to in paragraph (1) subparagraph b constitute the basis for Local Governments in budgeting the Local Government Budget for the 2023 Fiscal Year according to Governmental Affairs.
    (4)
    		 The Special Allocation Fund referred to in paragraph (1) subparagraph c consists of:
     
    a.
    		 Physical Special Allocation Fund;
     
    b.
    		 Non-Physical Special Allocation Fund; and
     
    c.
    		 Grants to Regions.
    (5)
    		 The technical minister/head of institutions determine technical guidelines for each type of Non-Physical Special Allocation Fund referred to in paragraph (4) subparagraph b no later than 1 (one) month after this Presidential Regulation is promulgated.
    (6)
    		 Details of the Transfer Budget to Regions referred to in paragraph (1) according to provinces/regencies/municipalities are listed in Appendix V which constitutes an integral part of this Presidential Regulation.
    (7)
    		 Details of the Revenue Sharing Fund referred to in paragraph (1) subparagraph a, for the Oil Palm Plantation Profit Sharing Fund and Underpayment of Profit Sharing Fund according to provinces/regencies/municipalities are determined by the Minister of Finance.
    (8)
    		 Details of the Village Fund referred to in paragraph (1) subparagraph f, for each village and additional Village Funds allocated in the 2023 fiscal year are determined by the Minister of Finance.
    (9)
    		 Details of the Transfer Budget to Regions for new regions in the Papua region whose establishment law is promulgated after the enactment of the State Budget law for the 2023 fiscal year are calculated proportionally from the parent regions.
    (10)
    		 Procedures for the calculation of Transfers to Regions referred to in paragraph (9) and the calculation results in the form of details of the Transfer Budget to Regions for parents regions and new regions shall be determined in a Minister of Finance Regulation.
    (11)
    		 Fiscal incentives are granted to regions that have performed well in the performance of the previous year and the current year with the following details:
     
    a.
    		 the previous year’s performance award of IDR3,000,000,000,000.00 (three trillion rupiah); 
     
    b.
    		 the current year's performance award of IDR4,000,000,000,000.00 (four trillion rupiah); and
     
    c.
    		 the previous year's performance award for underdeveloped regions of IDR1,000,000,000,000.00 (one trillion rupiah).
    (12)
    		 Details of Fiscal Incentives referred to in paragraph (11) subparagraph a according to provinces/regencies/municipalities are attached in Appendix V which constitutes an integral part of this Presidential Regulation. 
    (13)
    		 Details of Fiscal Incentives referred to in paragraph (11) subparagraph b and subparagraph c according to provinces/regencies/municipalities are determined by the Minister of Finance.
    (14)
    		 Changes to details of the Transfer Budget to Regions referred to in paragraph (1) due to:
     
    a.
    		 data changes; 
     
    b.
    		 miscalculations;
     
    c.
    		 the difference between the allocation value and the Physical Special Allocation Fund Activity Plans; and/or
     
    d.
    		 changes to agreements on foreign loans or grants and/or accelerated withdrawal of foreign loans or grants,
     
    		 are determined by the Minister of Finance.
     
     

    Article 6
    (1)
    		 Details of the Education Budget are listed in Appendix VI which constitutes an integral part of this Presidential Regulation.
    (2)
    		 The Education Budget referred to in paragraph (1) includes government investments in financing posts for endowment funds in the education sector. 
    (3)
    		 The forms, schemes and scope of fields that may be financed using the endowment fund management proceeds referred to in paragraph (2) shall be implemented pursuant to statutory provisions.
     
     

    Article 7
    (1)
    		 Details of Budget Financing referred to in Article 1 letter c are listed in Appendix VII which constitutes an integral part of this Presidential Regulation.
    (2)
    		 Budget Financing that has not been detailed in Appendix VII referred to in paragraph (1) is determined by the Minister of Finance.
    (3)
    		 The shift in details of Budget Financing and its use are determined by the Minister of Finance.
     
     

    Article 8
    (1)
    		 Changes to the State Budget in the form of:
     
    a.
    		 changes to the expenditure budget sourced from Non-Tax State Revenues, including the use of Public Service Agency cash balances; 
     
    b.
    		 changes to the expenditure budget sourced from the calculation of Non-Tax State Revenues for the previous fiscal year that has not been used by the Nusantara Capital City Authority and/or the calculation of the remaining State Property insurance claims for the previous fiscal year;
     
    c.
    		 changes to the expenditure budget sourced from loans, including new loans for disaster management;
     
    d.
    		 inter-program budget shifts in 1 (one) Budget Section for disaster management; 
     
    e.
    		 changes to the budget sourced from grants, including grants that are subject to on-granting;
     
    f.
    		 changes to the expenditure budget in the context of disaster management;
     
    g.
    		 changes to the compensation reserve budget in the Other Expenditures Management Program; 
     
    h.
    		 the shift from Budget Section 999.08 (State General Treasurer for Other Expenditures) to Budget Section for state ministries/institutions or vice versa or the shift between budget subsections within Budget Section 999 (Budget Section of the State General Treasurer);
     
    i.
    		 the shift of the expenditure budget financed from Non-Tax State Revenues between work units in the same 1 (one) program or between programs in one Budget Section;
     
    j.
    		 changes to the expenditure budget sourced from Government Sharia Securities to finance activities/projects of state ministries/institutions, including the use of the remaining funds for the issuance of Government Sharia Securities that are not absorbed in 2022 to finance the continuation of these activities/projects in the 2023 Fiscal Year, including in the context of completing activities/projects given additional time as a result of the Corona Virus Disease 2019 (COVID-19) pandemic; 
     
    k.
    		 inter-program budget shifts in 1 (one) Budget Section sourced purely from rupiah to fulfil operational expenditure needs;
     
    l.
    		 inter-program budget shifts in 1 (one) Budget Section to fulfil ineligible expenditure needs for activities financed from foreign loans and/or grants;
     
    m.
    		 inter-program budget shifts in the context of completing the restructuring of state ministries/institutions, including restructuring in the research and innovation sector;
     
    n.
    		 budget shifts between programs within the same echelon I unit;
     
    o.
    		 changes to the budget in the context of the payment of arrears in the previous year/the Government’s liabilities;
     
    p.
    		 changes to the State Expenditure Budget in the form of changes to the ceiling for the ratification of financing expenditures and revenues and/or grant revenues from loans/grants. including loans/grants subject to on-granting that have been subject to closing dates;
     
    q.
    		 changes to the State Expenditure budget in the form of additional ceilings due to the release of the Counterpart Funds in the Budget Execution Document for the 2022 Fiscal Year not absorbed for the down payment for contracts of activities financed by foreign loans;
     
    r.
    		 changes to the payment of subsidy management programs based on changes to basic macroeconomic assumptions, changes to parameters, changes to policies and/or payment of subsidy shortfall in previous years;
     
    s.
    		 changes to the payment of investments in international financial organisations/institutions/international business entities as a result of foreign exchange differences;
     
    t.
    		 changes to liabilities arising from the use of Budgetary Surplus Balance funds, Cash Loan Withdrawals, issuance of government securities and/or utilisation of cash balances of Public Service Agencies due to additional financing;
     
    u.
    		 reallocation of debt interest budget as a result of changes in the composition of debt financing instruments to maintain economic and fiscal resilience;
     
    v.
    		 budget shifts within one or between provinces/regencies/municipalities and/or between authorities for activities in the context of co-administration, joint affairs and/or deconcentration; 
     
    w.
    		 the use of the remaining funds for the issuance of Government Securities that are not absorbed in the 2022 Fiscal Year to finance health and humanitarian management and/or other community protection programs,
     
    		 are determined by the Minister of Finance.
    (2)
    		 Changes to the budget referred to in paragraph (1) are in the form of changes to the budget caused by additions or reductions in the expenditure budget of state ministries/institutions and/or the Budget Section of the State General Treasurer, including shifts in details of the budget.
    (3)
    		 Provisions on procedures for the changes and shifts to the State Expenditure Budget referred to in paragraph (1) are regulated by a Minister of Finance Regulation.
     
     

    Article 9
    (1)
    		 Changes to details of Budget Financing sourced from changes to the ceiling of Lending to State-Owned Enterprises/Local Governments due to:
     
    a.
    		 addition to the ceiling for Lending due to accelerated or continued withdrawals; 
     
    b.
    		 addition to the ceiling for Lending in the 2022 fiscal year that is not absorbed;
     
    c.
    		 reduction of the ceiling for Lending; and/or
     
    d.
    		 ratification of foreign loans that have been subject to a closing date,
     
    		 are determined by the Minister of Finance.
    (2)
    		 Provisions on procedures for the changes to the ceiling for Lending to State-Owned Enterprises/Local Governments referred to in paragraph (1) are regulated in a Minister of Finance Regulation.
     
     

    Article 10
    Details of the Central Government Expenditure Budget referred to in Article 4 paragraph (2) and paragraph (3), details of the Transfer Budget to Regions referred to in Article 5 paragraph (1) and details of Budget Financing referred to in Article 7 shall constitute the basis for the preparation and ratification of each Budget Execution Document for the 2023 Fiscal Year.
     
     

    Article 11
    (1)
    		 In the event of establishment and/or changes to state ministries/institutions, adjustments to details of budget allocations shall be determined by the Minister of Finance. 
    (2)
    		 Adjustments to the details of budget allocations due to the establishment and/or changes to state ministries/institutions referred to in paragraph (1) constitute a shift in the allocation of the Central Government Expenditure budget referred to in Article 4.
    (3)
    		 Details of budget allocations referred to in paragraph (1) constitute the basis for the revision of the Budget Execution Document.
     
     

    Article 12
    (1)
    		 If regulation is required for financial management pursuant to this Presidential Regulation, it shall be determined by the Minister of Finance.
    (2)
    		 Financial management referred to in paragraph (1) may be in the form of:
     
    a.
    		 budget shifts between ministries/institutions; 
     
    b.
    		 automatic adjustments to state expenditure; and/or
     
    c.
    		 the earmarking of expenditure to address threats to the economy and/or financial system instability.
     
     
     

    Article 13
    This Presidential Regulation shall come into force on the date of promulgation.
     
    For public cognisance, this Presidential Regulation shall be promulgated by placement in the State Gazette of the Republic of Indonesia.
     
    Enacted in Jakarta
    on 30 November 2022
    PRESIDENT OF THE REPUBLIC OF INDONESIA,
    signed
    JOKO WIDODO
     
    Promulgated in Jakarta
    on 30 November 2022
    MINISTER OF THE STATE SECRETARIAT OF THE REPUBLIC OF INDONESIA,
    signed
    PRATIKNO
     
    STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2022 NUMBER 215
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