Evaluating the Implementation of Presidential Instruction No. 1/2025 on Budget Efficiency at the Directorate General of Taxes: Evidence from the First Quarter of Fiscal Year 2025

Abdul Khaliq Brutu; Dwirini Dwirini; Wisnu Firdiansah Haris

doi:10.55927/fjmr.v4i11.609

Authors

Abdul Khaliq Brutu Universitas Terbuka
Dwirini Dwirini Universitas Terbuka
Wisnu Firdiansah Haris Universitas Terbuka

DOI:

https://doi.org/10.55927/fjmr.v4i11.609

Keywords:

Budget Efficiency, Presidential Instruction 1/2025, Directorate General of Taxes, Performance Indicators, State Budget 2025

Abstract

This study aims to evaluate the implementation of Presidential Instruction Number 1 of 2025 concerning Budget Efficiency at the Directorate General of Taxes (DGT), focusing on the Budget Execution Performance Indicators (IKPA) in the first quarter of the 2025 fiscal year. The research method uses a descriptive qualitative approach through a case study, with data collection from the analysis of budget documents, performance reports, interviews, and reviews of relevant regulations and circulars. The results show that DGT has implemented budget efficiency in accordance with the Presidential Instruction through concrete steps such as reducing official travel, optimizing online activities, cutting ceremonial expenses, and postponing capital expenditures (except for those already under contract). However, the budget blocking mechanism, which only entails flagging, means that the funds subject to efficiency measures remain included in performance calculations. As a result, three out of eight IKPA indicators Deviation of DIPA Page III, Budget Absorption Target, and Output Achievement were not optimally met. In response, the Directorate General of Treasury applied the principle of fairness treatment by giving a score of 100 to all IKPA indicators during the first quarter of 2025. This study recommends strengthening monitoring, transparency, and information technology optimization so that budget efficiency does not hinder organizational goals and continues to ensure the accountability of state financial governance.

References

Buana, R. (202). Faktor yang Mempengaruhi Pencapaian Nilai Indikator Kinerja Pelaksanaan Anggaran (IKPA). Jurnal Riset Akuntansi dan Auditing “Goodwill”, 14(2), 156–167. https://ejournal.unsrat.ac.id/v3/index.php/goodwill/article/view/53506

Direktorat Jenderal Perbendaharaan Kemenkeu. (2025). Indikator Kinerja Pelaksanaan Anggaran (IKPA): Sebuah Pencapaian atau Hanyalah Sekadar Nilai. https://djpb.kemenkeu.go.id/kppn/singaraja/id/data-publikasi/artikel/3210- indikator-kinerja-pelaksanaan-anggaran-ikpa-,-sebuah-pencapaian-atau-hanyalah- sekadar-nilai.html

Diva, C., Erina, L., & Mardianto, M. (2022). Efisiensi Anggaran Belanja Perjalanan Dinas Masa Pandemi COVID-19 di DPRD Provinsi Sumatera Selatan Tahun 2020. PESIRAH: Jurnal Administrasi Publik, 3(2), 15–21. https://doi.org/10.47753/pjap.v3i2.7

Elvina Armista, Fahmi Oemar, & Rizqa Anita. (2023). Evaluasi Kinerja Pelaksanaan Anggaran Berdasarkan Indikator Pelaksanaan Anggaran (IKPA) Pada Kejaksaan Tinggi Riau. Jurnal Manajemen Dan Bisnis Terapan, 5(2), 73–77. https://doi.org/10.31849/jmbt.v5i2.14211

Hanum, Wury Fatma. (2022). Analisis Hasil Evaluasi Indikator Kinerja Pelaksanaan Anggaran (IKPA) KPPN Blitar Tahun 2018-2020. KTTA thesis, Politeknik Keuangan Negara STAN. http://eprints.pknstan.ac.id/id/eprint/670

Indrayeni. (2023). Analisis Perbedaan Efektivitas dan Efisiensi Anggaran Pendapatan dan Belanja Daerah (APBD) Pada Covid-19instansi Pemerintah Sumatera Barat Di Masa Sebelum dan Saat Pandemi. Jurnal Akuntansi Keuangan dan Bisnis, 1(1), 17- 20.

Junaid, Tiku Kanan, & Trisnawan. (2025). Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Kota Tarakan. https://doi.org/10.30872/jfor.v27i1.2660

Kementerian Keuangan Republik Indonesia. (2024). Peraturan Direktur Jenderal Perbendaharaan Nomor PER-5/PB/2024 tentang Petunjuk Teknis Penilaian Kinerja Pelaksanaan Anggaran Tahun 2024.

Nanda Syahni; Muhammad Rizki. (2023). Evaluasi Kinerja Anggaran Berdasarkan Aspek Implementasi Pada Pusbindiklat LIPI Tahun 2019. Lembaga Ilmu Pengetahuan; Politeknik STIA LAN Jakarta. https://jurnal.stialan.ac.id/index.php/jbest/article/view/607/397

Nia Rosmiati, Eko Rizkianto. (2022). Budget Performance Evaluation Before and During the COVID-19 Pandemic. Journal of Economic, Business & Accounting Research Universitas Indonesia. https://journaliasssf.com/index.php/JEMBAR/article/download/276/309/3492

Nurina Risfaqul Laili, Citra Mulya Sari. (2022). The Effect of Performance Measurement on Budget Execution with the Formulation of Performance Indicators on Budget Implementation of KPPN Blitar Service Scope. Open Access Indonesia Journal of Social Sciences Vol 5 Issue 4 2022. https://doi.org/10.37275/oaijss.v5i4.120

Nursalim, S. (2021). Penggunaan Informasi Kinerja Pelaksanaan Anggaran Pada Satuan Kerja Pemerintah. Universitas Gajah Mada. https://journal.ugm.ac.id/abis/article/download/70469/36235

Peraturan Presiden Republik Indonesia Nomor 54 Tahun 2020 tentang Perubahan atas Peraturan Presiden Nomor 16 Tahun 2018 tentang Pengadaan Barang/Jasa Pemerintah.

Rahmawati, R., & Nugraheni, P. (2023). Evaluasi Efisiensi Anggaran Pemerintah Daerah di Era New Normal: Studi pada Satuan Kerja Perangkat Daerah Kota Semarang. Jurnal Akuntansi dan Keuangan Daerah, 18(2), 123-135.

Rosmiati, N., & Rizkianto, E. (2022). Budget performance evaluation before and during the COVID-19 pandemic. Journal of Economic, Business & Accounting Research, 1(2). https://doi.org/10.61511/jembar.v1i2.2024.276

Sinaga, Sendi Haholongan. (2022). Analisis Indikator Kinerja Pelaksanaan Anggaran (IKPA) Pada KPPN Medan 1 Tahun 2018-2020. KTTA thesis, Politeknik Keuangan Negara STAN. http://eprints.pknstan.ac.id/id/eprint/433

Situmorang, Gratia Mastauly; Martani, Dwi. (2023). Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19. Owner: Riset dan Jurnal Akuntansi, 7(4), 2941–2948. https://doi.org/10.33395/owner.v7i4.1694

Sri Ika Novita Manangin, Jantje Tinangon, Hendrik Gamaliel. (2023). Faktor – Faktor yang Mempengaruhi Pencapaian Nilai Indikator Kinerja Pelaksanaan Anggaran Satker pada KPPN Manado. Jurnal Riset Akuntansi dan Auditing “GOODWILL”.

Syahni, N., & Rizki, M. (2023). Evaluasi Kinerja Anggaran Berdasarkan Aspek Implementasi Pada Pusbindiklat LIPI Tahun 2019. Jurnal Best (Jurnal Bisnis, Ekonomi dan Sains Terapan). https://jurnal.stialan.ac.id/index.php/jbest/article/view/607/397

Tim Penulis Jurnal. (2023). Efisiensi Anggaran Belanja Perjalanan Dinas Masa Pandemi COVID-19 di DPRD Provinsi Sumatera Selatan Tahun 2020. PESIRAH: Jurnal Administrasi Publik, 3(2). https://doi.org/10.47753/pjap.v3i2.7