Kebijakan Fiskal sebagai kunci efisiensi di sektor penggunaan lahan dan pengelolaan sumber daya alam

The Climate Policy Initiative identifies three fiscal opportunities for Indonesia to encourage productive and efficient land use to meet its COP Paris emission reduction target of 29% by 2030. First, it recommends shifting the tax burden from profit-based levies to land-area-based levies, noting that 93.5% (400 trillion Rupiah) of current land-sector revenue comes from production and profit, providing no incentive for efficiency. Second, it suggests reforming revenue transfers to local governments to remove incentives for land expansion, such as changing the Revenue Sharing Fund (DBH) to favor VAT over land and building taxes (PBB). Third, it proposes earmarking the Adjustment Fund (Dana Penyesuaian), which grew from 20 trillion Rupiah in 2010 to 56 trillion Rupiah in 2011 but currently funds no sustainable land management programs. A case study on the palm oil sector reveals a low tax-to-GDP ratio of approximately 3.4% and that only 11-14% (1.103 trillion rupiah) of its revenue was shared with local governments in 2012/2013.

• Indonesia's current fiscal structure fails to incentivize efficient land use because the vast majority of revenue from land-use sectors is based on production and profit rather than land area. Specifically, 93.5% of these revenues, totaling 400 trillion Rupiah, are derived from taxes and non-tax state revenues (PNBP) on sales profits or production.
• Existing revenue transfer mechanisms to local governments inadvertently encourage land expansion and extractive industry growth. The document suggests modifying the Revenue Sharing Fund (DBH) to prioritize VAT (PPN) over land and building taxes (PBB) to promote productivity per hectare.
• The Adjustment Fund (Dana Penyesuaian) represents a significant but underutilized financial tool for sustainable land management. Despite increasing from 20 trillion Rupiah in 2010 to 56 trillion Rupiah in 2011, no funds from this source have been used for sustainable land management programs.
• A case study of the palm oil sector indicates a low tax-to-GDP ratio of approximately 3.4% and a limited distribution of revenue to local governments, with only 11-14% (1.103 trillion rupiah) of sector revenues shared locally in 2012/2013.

APA

Climate Policy Initiative (n.d.). Kebijakan Fiskal sebagai kunci efisiensi di sektor penggunaan lahan dan pengelolaan sumber daya alam. https://www.climatepolicyinitiative.org/wp-content/uploads/2015/12/Fact-Sheet-Bahasa-Kebijakan-Fiskal-sebagai-kunci-efisiensi-di-sektor-penggunaan-lahan-dan-pengelolaan-sumber-daya-alam.pdf

Chicago

Climate Policy Initiative. Kebijakan Fiskal sebagai kunci efisiensi di sektor penggunaan lahan dan pengelolaan sumber daya alam. n.d. https://www.climatepolicyinitiative.org/wp-content/uploads/2015/12/Fact-Sheet-Bahasa-Kebijakan-Fiskal-sebagai-kunci-efisiensi-di-sektor-penggunaan-lahan-dan-pengelolaan-sumber-daya-alam.pdf.

Wikipedia

{{cite report |author=Climate Policy Initiative |title=Kebijakan Fiskal sebagai kunci efisiensi di sektor penggunaan lahan dan pengelolaan sumber daya alam |url=https://www.climatepolicyinitiative.org/wp-content/uploads/2015/12/Fact-Sheet-Bahasa-Kebijakan-Fiskal-sebagai-kunci-efisiensi-di-sektor-penggunaan-lahan-dan-pengelolaan-sumber-daya-alam.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatepolicyinitiativendkebijakan, author = {{Climate Policy Initiative}}, title = {{Kebijakan Fiskal sebagai kunci efisiensi di sektor penggunaan lahan dan pengelolaan sumber daya alam}}, institution = {Climate Policy Initiative}, url = {https://www.climatepolicyinitiative.org/wp-content/uploads/2015/12/Fact-Sheet-Bahasa-Kebijakan-Fiskal-sebagai-kunci-efisiensi-di-sektor-penggunaan-lahan-dan-pengelolaan-sumber-daya-alam.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }