Ukuqonda Isabelomali Sikahulumeni
Isabelomali Sikahulumeni (i-APBN) yincwadi kahulumeni yokuhlela ezezimali yonyaka evunyelwe yiNdlu Yabamele (i-DPR). I-APBN ichaza izinhlelo zikahulumeni zezimali kanye nezindleko zonyaka owodwa wezimali. E-Indonesia, unyaka wezimali uqala kusukela ngoJanuwari 1 kuya kuDisemba 31. I-APBN idlala indima ebalulekile ekunqumeni izinqubomgomo zomnotho zezwe kanye nokusebenzisa izinhlelo zentuthuko kazwelonke.
Umlando kanye Nomongo
Ngokomlando, umqondo wesabelomali sikahulumeni wavela kanye nokuthuthukiswa komthwalo wemfanelo wombuso wanamuhla wenhlalakahle yezakhamuzi zawo. E-Indonesia, ukuhlela isabelomali sikahulumeni kwaqala ngesikhathi samakoloni aseDashi futhi kwaqhubeka nokuguquka kwaze kwaba yilapho kutholakala inkululeko. Ngokuhamba kwesikhathi, inqubo yokubhala, ukusebenzisa, kanye nokwengamela isabelomali sikahulumeni iye yathuthukiswa njalo.
Ezinsukwini zokuqala zokuzimela, isabelomali sikahulumeni (i-APBN) sakhiwe kalula, ngobubanzi obulinganiselwe kanye nokwabiwa kwesabelomali. Kanye nentuthuko yezomnotho, yezenhlalo neyezepolitiki e-Indonesia, uhlelo lwe-APBN seluyinkimbinkimbi futhi lubanzi, luhlanganisa imikhakha ehlukahlukene njengemfundo, impilo, ingqalasizinda kanye nokuvikela.
Izinhloso kanye Nemisebenzi Yesabelomali Sikahulumeni
I-APBN inezinhloso nemisebenzi eminingana ebalulekile ekuzinzeni nasekuthuthukeni kwezwe:
1. Ukwabiwa Kwezinsizakusebenza
Omunye wemisebenzi eyinhloko yeSabelomali Sikazwelonke (i-APBN) ukwaba izinsiza zikazwelonke. I-APBN inesibopho sokuqondisa ukusetshenziswa kwemali kukahulumeni emikhakheni ebhekwa njengebaluleke kakhulu nguhulumeni, njengemfundo, ezempilo, ingqalasizinda, kanye nenhlalakahle yomphakathi. Ngokwabiwa okufanele, kunethemba lokuthi ukusetshenziswa kwezinsiza kuzothuthukiswa futhi ukukhula komnotho kuzosekelwa.
2. Ukuzinza Kwezomnotho
Isabelomali sikahulumeni (i-APBN) sidlala indima ebalulekile ekugcineni uzinzo lomnotho kazwelonke. Uhulumeni angasebenzisa isabelomali ukuphatha ukwehla kwamandla emali, ukungasebenzi, kanye nokukhula komnotho. Isibonelo, ngesikhathi sokwehla kwamandla emali, uhulumeni angandisa ukusetshenziswa kwemali komphakathi ukuze akhuthaze umnotho, noma ngokuphambene nalokho, anciphise ukusetshenziswa kwemali ngesikhathi sokwehla kwamandla emali okuphezulu.
3. Ukusatshalaliswa Kwemali Engenayo
Ngesabelomali sikahulumeni (i-APBN), uhulumeni angakwazi ukusebenzisa izinqubomgomo zokwabiwa kabusha kwemali engenayo ukuze kuncishiswe ukungalingani kwezomnotho kanye nokwezenhlalo. Izinhlelo zokusiza umphakathi, izibonelelo, kanye nezinsizakalo zomphakathi ziyizibonelo zendlela i-APBN engasebenza ngayo njengethuluzi lokwabiwa kwemali engenayo ngokulinganayo.
4. Ukuqapha kanye Nokuziphendulela
Isabelomali Sikahulumeni sisebenza futhi njengethuluzi lokuqapha kanye nokuziphendulela. Uhulumeni kumele alungiselele isabelomali Sikahulumeni ngendlela esobala futhi aziphendulele kubantu ngeNdlu Yabamele (i-DPR). Zonke izindleko kanye nemali engenayo kumele zibhalwe phansi futhi zihlolwe ngokuningiliziwe ukuqinisekisa ukuthi isabelomali sisetshenziswa njengoba kuhleliwe.
Inqubo Yokulungiselela Isabelomali Sikahulumeni
Ukulungiswa kwesabelomali sikahulumeni wase-Indonesia kuhilela izigaba eziningana ezilawulwa ngokuqinile ngumthetho. Lezi zigaba eziyinhloko enqubweni yokulungiselela isabelomali sikahulumeni:
1. Ukulungiswa Kwamanothi Ezezimali kanye Nesabelomali Sikahulumeni Esihleliwe
Isigaba sokuqala ukulungiselela kukahulumeni i-Financial Note, equkethe umbono jikelele wezimo zomnotho zikazwelonke, inqubomgomo yezimali, kanye nezinto eziza kuqala kunqubomgomo kahulumeni. Ngesikhathi esifanayo, kulungiselelwe ne-Draft State Budget (RAPBN), uhlelo oluningiliziwe lwemali engenayo kanye nezindleko zombuso zonyaka wezimali ozayo.
2. Ingxoxo ku-DPR
Uma uhlaka lwesabelomali sikahulumeni (i-RAPBN) selubhaliwe, luzothunyelwa eNdlu Yabamele (i-DPR) ukuze luxoxwe ngalo. Lokhu kuxoxisana kuzobandakanya amakhomishini afanele e-DPR anikezwe umsebenzi wokuhlola nokugxeka iziphakamiso zesabelomali sikahulumeni. Le nqubo ibalulekile ekuqinisekiseni ukuthi isabelomali sihambisana nezintshisekelo zomphakathi.
3. Ukuqinisekiswa kweSabelomali Sikahulumeni Esihlongozwayo
Ngemva kwezingxoxo nokulungiswa okuhlukahlukene, iSabelomali Sombuso Esiwuhlaka (i-RAPBN) sizobe sesivunywa yiNdlu Yabamele (i-DPR) njengeSabelomali Sombuso (i-APBN). Lokhu kuvunyelwa kuvame ukwenzeka ngaphambi kokuqala konyaka omusha wezimali, okuvumela i-APBN ukuthi isebenze kusukela ekuqaleni konyaka wezimali.
4. Ukuqaliswa Kwesabelomali Sikahulumeni
Uma sesivunyiwe, iSabelomali Sikahulumeni sizosetshenziswa yiminyango eyahlukene kanye nezikhungo zikahulumeni. Into ngayinye yesabelomali kumele isetshenziswe ngokwecebo elichazwe kwiSabelomali Sikahulumeni. UMnyango Wezezimali unesibopho sokuphatha nokuqapha ukusetshenziswa kwesabelomali.
5. Ukuqapha kanye Nokuhlola
Ukwengamela ukusetshenziswa kwesabelomali sikahulumeni kwenziwa yizikhungo ezahlukene, okuhlanganisa i-Supreme Audit Agency (BPK) kanye neNdlu Yabamele (DPR). I-BPK inomsebenzi wokuhlola imibiko yezezimali kahulumeni ukuqinisekisa ukuthi isabelomali sisetshenziswa kahle nangokuhambisana nemithethonqubo esebenzayo.
Isakhiwo Sesabelomali Sikahulumeni
I-APBN inezingxenye ezimbili eziyinhloko: imali engenayo kahulumeni kanye nezindleko.
1. Imali Engenayo Kahulumeni
Imali engenayo kahulumeni ihlanganisa imithombo eyahlukene yemali etholwa uhulumeni ngonyaka wezimali. Le mali engenayo ingahlukaniswa ngezinhlobo eziningana:
– Intela: Umthombo oyinhloko wemali engenayo kahulumeni yintela, ehlanganisa intela yengeniso (PPh), intela yenani elingeziwe (PPN), intela yomhlaba nesakhiwo (PBB), nezinye.
– Okungakhokhiswa Intela: Kufaka phakathi imali engenayo kahulumeni engakhokhiswa intela (i-PNBP) njengezimali ezivela ezinsizeni zemvelo, imali engenayo evela emabhizinisini kahulumeni (i-BUMN), nokunye.
– Izibonelelo: Amarisidi ngendlela yosizo oluvela kwamanye amazwe noma ezikhungweni zamazwe ngamazwe.
2. Ukusetshenziswa Kwezimali Kukahulumeni
Ukusetshenziswa kwemali kahulumeni ukwabiwa kwemali esetshenziselwa ukuxhasa izinhlelo nemisebenzi kahulumeni eyahlukene. Ukusetshenziswa kwemali kahulumeni kungahlukaniswa ngezigaba ezimbili:
– Ukusetshenziswa Kwezimali Kukahulumeni Ophakathi: Kufaka phakathi ukusetshenziswa kwemali kongqongqoshe kanye nezikhungo zikahulumeni kanye nezindleko zokusebenza kukahulumeni.
– Ukudluliselwa Kwezimali Ezifundeni Nasemakhaya: Kufaka phakathi izimali zokwabiwa ezijwayelekile (DAU), izimali zokwabiwa okukhethekile (DAK), kanye nezinye izinhlobo ezahlukene zosizo lwezezimali kohulumeni basekhaya.
Izinselele Nezinkinga Esabelomali Sikahulumeni
Ukuphatha isabelomali sikahulumeni kuhlobene kakhulu nezinselele nezinkinga ezahlukene uhulumeni okumele azixazulule. Ezinye zalezi zifaka:
1. Ukushoda Kwesabelomali
Ngokuvamile, imali engenayo kahulumeni ayanele ukumboza zonke izindleko ezihleliwe, okuholela ekusweleni kwesabelomali. Uhulumeni uvame ukumboza lokhu kuntuleka ngesikweletu. Kodwa-ke, uma kungaphathwa kahle, ukuntuleka kwesabelomali kungaholela emthwalweni omkhulu wesikweletu ezweni esikhathini esizayo.
2. Ukusebenza Kokuthenga Okuphumelelayo
Ukusebenza kahle kokusetshenziswa kwemali kahulumeni kuyinkinga ebalulekile. Akuvamile ukuhlangana namacala lapho izimali ezibekiwe zingasetshenziswa kahle, noma lapho kwenzeka khona ukusetshenziswa kabi kanye nenkohlakalo. Ukuqapha okuqinile kanye nokusobala ekuphathweni kwesabelomali kubalulekile ekuxazululeni lezi zinkinga.
3. Izidingo Zentuthuko
Izidingo zentuthuko ezikhula njalo zivame ukwenza isabelomali sibe nzima kakhulu. Uhulumeni kumele alinganise isidingo sokuqalisa izinhlelo zentuthuko kanye namakhono ezezimali kahulumeni.
4. Ukuzinza Komnotho Womhlaba Wonke
Izimo zomnotho zomhlaba wonke nazo zithinta ukulungiswa kanye nokusetshenziswa kwesabelomali sikahulumeni. Ukuguquguquka kwamanani ezimpahla, amazinga okushintshaniswa kwemali, kanye nezimo zemakethe yamazwe ngamazwe kungathinta ngqo imali engenayo kanye nokusetshenziswa kwemali kukahulumeni. Uhulumeni udinga ukuba nesu eliguquguqukayo lokubhekana nezimo zomnotho zomhlaba ezishintshayo.
Isiphetho
Isabelomali Sikahulumeni (i-APBN) siyithuluzi elibalulekile kuhulumeni ekuphatheni izimali zikahulumeni nasekuqaliseni izinhlelo ezahlukene zentuthuko. Ukubhala i-APBN kudinga ukuhlela ngokucophelela kanye nokubandakanyeka kwabathintekayo abaningi ukuqinisekisa ukuthi isabelomali esitholakalayo sisekela ukufezwa kwemigomo kazwelonke. Ngokulungiselela nokuphatha okufanele, i-APBN ingaba ithuluzi elinamandla lokufeza inhlalakahle yomphakathi kanye nokukhula komnotho okusimeme.
