Policy Brief | Encouraging the Acceleration of 2021 APBD Preparation in the Midst of a Pandemic and Regulatory Transition
The preparation of the Regional Revenue and Expenditure Budget (APBD) for the 2021 fiscal year is somewhat different from the previous years. In 2020, the APBD preparation process was faced with the COVID-19 pandemic situation, which began to affect Indonesia in early March. This pandemic prompted the government to adjust its budget policy through the …