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

This fact sheet by the Climate Policy Initiative outlines how adjusting Indonesia's fiscal policies can promote efficient land use and reduce greenhouse gas emissions in sectors such as forestry, oil and gas, mining, and agriculture. It identifies three primary opportunities for reform: adjusting revenue collection instruments to favor land-size-based taxes over profit-based taxes, reforming revenue transfers to local governments to discourage land expansion, and utilizing earmarking for sustainable land management programs.

• Indonesia's current fiscal structure provides little incentive for 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% (400 trillion Rupiah) of these revenues come from taxes and non-tax state revenues (PNBP) on sales profits or production, while the tax ratio to GDP in the agricultural sector is only 1.2%, significantly lower than the national average of 12%.
• Current revenue transfer mechanisms from the central government to local governments indirectly incentivize land expansion, which contradicts Indonesia's goal of reducing greenhouse gas emissions. Local governments rely heavily on land-based revenues, such as land and building taxes (PBB) and PNBP from forestry and mining, while revenues from VAT, corporate income tax, and export taxes are spent by the central government.
• There is an opportunity to use 'earmarking' to fund sustainable land management, specifically through the Adjustment Fund (Dana Penyesuaian). Although the Adjustment Fund grew from 20 trillion Rupiah in 2010 to 56 trillion Rupiah in 2011, none of the programs it funded were used for sustainable land management.
• A case study on the palm oil sector reveals a low tax-to-GDP ratio of approximately 3.4%, suggesting room for increased tax collection. Furthermore, in 2012/2013, only 11-14% (approximately 1.103 trillion rupiah) of palm oil sector revenues were redistributed to local governments.

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} }