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Peraturan Bupati Karo Nomor 12 Tahun 2026 ditetapkan sebagai pedoman teknis dalam pelaksanaan pengalokasian, penggunaan, penyaluran, dan penetapan rincian Alokasi Dana Desa (ADD) serta Bagi Hasil Pajak Daerah dan Retribusi Daerah (BHPDRD) untuk setiap desa di Kabupaten Karo pada Tahun Anggaran 2026. Kebijakan ini bertujuan untuk mendukung penyelenggaraan pemerintahan desa, pelaksanaan pembangunan, pembinaan kemasyarakatan, serta pemberdayaan masyarakat desa guna meningkatkan kemandirian dan kesejahteraan masyarakat desa.

Secara substansial, peraturan ini mengatur mekanisme perhitungan ADD yang bersumber dari 10% Dana Perimbangan dikurangi Dana Alokasi Khusus, dengan pembagian berdasarkan komponen ADD Merata (90%) dan ADD Proporsional (10%) yang dihitung berdasarkan variabel jumlah penduduk, luas wilayah, angka kemiskinan, dan tingkat kesulitan geografis. Sementara itu, BHPDRD ditetapkan sebesar 10% dari realisasi penerimaan pajak dan retribusi daerah, yang dibagi secara merata (60%) dan proporsional (40%).

Selain itu, peraturan ini mewajibkan Kepala Desa dan Perangkat Desa untuk menjadi peserta program Jaminan Kesehatan melalui BPJS Kesehatan. Iuran jaminan kesehatan ditetapkan sebesar 5% dari gaji atau upah, dengan komposisi 4% ditanggung oleh Pemerintah Daerah (Pemberi Kerja) dan 1% ditanggung oleh peserta. Penyaluran dana dilakukan secara bertahap melalui pemindahbukuan dari Rekening Kas Umum Daerah ke Rekening Kas Desa setelah memenuhi persyaratan administratif yang diverifikasi oleh Dinas Pemberdayaan Masyarakat dan Desa (DPMD).

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REGENT OF KARO PROVINCE OF NORTH SUMATERA
REGULATION OF THE REGENT OF KARO NUMBER 12 OF 2026
ON
PROCEDURES FOR ALLOCATION, UTILIZATION, DISBURSEMENT, AND DETERMINATION OF DETAILS OF VILLAGE FUND ALLOCATION, REGIONAL TAX REVENUE SHARING, AND REGIONAL SERVICE FEES FOR EACH VILLAGE FOR THE 2026 FISCAL YEAR

WITH THE BLESSINGS OF GOD ALMIGHTY

REGENT OF KARO,

Considering :

that to implement the provisions of Article 96, Article 97, and Article 99 of Government Regulation Number 43 of 2014 concerning Implementing Regulations of Law Number 6 of 2014 concerning Villages as last amended several times by Government Regulation Number 11 of 2019 concerning the Second Amendment to Government Regulation Number 43 of 2014 concerning Implementing Regulations of Law Number 6 of 2014 concerning Villages, it is necessary to establish a Regent Regulation concerning Procedures for Allocation, Utilization, and Determination of Details of Village Fund Allocation, Regional Tax Revenue Sharing, and Regional Service Fees for Each Village for the 2026 Fiscal Year;

Bearing in Mind :

Article 18 paragraph (6) of the 1945 Constitution of the Republic of Indonesia;
Law Number 17 of 2003 concerning State Finance (State

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