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APBD 2026
2025
Peraturan Daerah (Perda) NO. 12, LD.2025/NO.12
Peraturan Daerah (Perda) TENTANG Anggaran Pendapatan dan Belanja Daerah Tahun\r\nAnggaran 2026
ABSTRAK:	\n \n Dasar Pertimbangan: bahwa untuk melaksanakan ketentuan Pasal 311 Undang-\r\nUndang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah\r\nsebagaimana telah diubah terakhir dengan Undang-Undang\r\nNomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah\r\nPengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta\r\nKerja menjadi Undang-Undang dan Pasal 23 ayat (4) Peraturan\r\nPemerintah Nomor 12 Tahun 2019 tentang Pengelolaan\r\nKeuangan Daerah, perlu menetapkan Peraturan Daerah\r\ntentang Anggaran Pendapatan dan Belanja Daerah Tahun\r\nAnggaran 2026; \n Dasar Hukum Peraturan: Pasal 18 ayat (6) Undang-Undang Dasar Negara Republik\r\nIndonesia Tahun 1945; Undang-Undang Nomor 23 Tahun 2014 sebagaimana telah\r\nbeberapa kali diubah terakhir dengan Undang-Undang\r\nNomor 6 Tahun 2023; Undang-Undang Nomor 122 Tahun 2024; Peraturan Pemerintah Nomor 12 Tahun 2019; \n Materi Pokok: APBD Tahun Anggaran 2026 berjumlah Rp 2.443.557.413.968,89; \n \n
CATATAN:	\n \n Peraturan Daerah (Perda) ini mulai berlaku pada tanggal 01 Januari 2026. \n Jumlah Halaman: 8 hlm. Penjelasan: 2 hlm. \n \n

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Latar Belakang dan Tujuan

Peraturan Daerah ini disusun sebagai pelaksanaan atas ketentuan Pasal 311 Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah dan Pasal 23 ayat (4) Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah. Tujuan penetapan peraturan ini adalah untuk menetapkan rencana keuangan tahunan pemerintah daerah yang mencakup Pendapatan, Belanja, dan Pembiayaan Daerah Kabupaten Bantul untuk Tahun Anggaran 2026, yang berfungsi sebagai dasar pengelolaan keuangan daerah dalam menjalankan urusan pemerintahan, pembangunan, dan pemberdayaan masyarakat.

Ketentuan Substansial

Peraturan ini menetapkan struktur APBD Tahun Anggaran 2026 dengan total nilai sebesar Rp2.443.557.413.968,89. Pendapatan Daerah direncanakan sebesar Rp2.311.219.955.330,00 yang bersumber dari pendapatan asli daerah, pendapatan transfer, dan lain-lain pendapatan daerah yang sah. Belanja Daerah ditetapkan sebesar Rp2.443.557.413.968,89 yang dialokasikan untuk belanja operasi, belanja modal, belanja tidak terduga, dan belanja transfer. Pembiayaan Daerah mencakup penerimaan pembiayaan sebesar Rp132.337.458.638,89 yang berasal dari sisa lebih perhitungan anggaran tahun sebelumnya, dengan pengeluaran pembiayaan sebesar Rp0,00. Selain itu, peraturan ini mengatur mekanisme pengeluaran dalam keadaan darurat atau keperluan mendesak yang belum tersedia anggarannya, yang harus ditindaklanjuti melalui perubahan Peraturan Bupati tentang Penjabaran APBD.

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Transfer revenue as referred to in Article 4 letter b is planned at Rp1,557,870,627,410.00 (one trillion five hundred fifty-seven billion eight hundred seventy million six hundred twenty-seven thousand four hundred ten rupiah) consisting of:

Central Government transfer revenue; and
inter-regional transfer revenue.

Central government transfer revenue as referred to in paragraph (1) letter a is planned at Rp1,380,125,281,000.00 (one trillion three hundred eighty billion one hundred twenty-five million two hundred eighty-one thousand rupiah).

Inter-regional transfer revenue as referred to in paragraph (1) letter b is planned at Rp177,745,346,410.00 (one hundred seventy-seven billion seven hundred forty-five million three hundred forty-six thousand four hundred ten rupiah).

Article 7

Other legitimate regional revenue as referred to in Article 4 letter c is planned at Rp0.00 (zero rupiah), consisting of:
1. grant revenue;
2. emergency funds; and
3. other revenue in accordance with the provisions of laws and regulations.
Grant revenue as referred to in paragraph (1) letter a is planned at Rp0.00 (zero rupiah).
Emergency funds as referred to in paragraph (1) letter b is planned at Rp0.00 (zero rupiah).
Other

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