OPSEN PKB,

OPSEN BBNKB
DAN OPSEN
MBLB
BAPENDA PROV. SULSEL
DASAR HUKUM
• UNDANG-UNDANG NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA
PEMERINTAH PUSAT DAN PEMERINTAHAN DAERAH
• PERATURAN PEMERINTAH NOMOR 35 TAHUN 2023 TENTANG KETENTUAN UMUM
PAJAK DAERAH DAN RETRIBUSI DAERAH
 Pasal 4 UU No. 1 Tahun 2022
(2) Pajak yang dipungut oleh pemerintah kabupaten/kota terdiri atas:
(1) Pajak yang dipungut oleh pemerintah
provinsi terdiri atas: a. PBB-P2;

b. BPHTB;
a. PKB;
c. PBJT;
b. BBNKB;
d. Pajak Reklame;
C. PAB;
e. PAT;
d. PBBKB; f. Pajak MBLB;

e. PAP; g. Pajak Sarang Burung Walet;

f. Pajak Rokok; dan h. Opsen PKB; dan

i. Opsen BBNKB.
g. Opsen Pajak MBLB.
 Wilayah Pemungutan Pajak Provinsi
Berdasarkan PP No. 35 Tahun 2023
• Pasal 5 ayat (4)
Wilayah Pemungutan PKB yang terutang merupakan wilayah Daerah tempat Kendaraan Bermotor
terdaftar.
• Pasal 6 ayat (3)
Wilayah Pemungutan BBNKB yang terutang merupakan wilayah Daerah tempat Kendaraan Bermotor
terdaftar.
• Pasal 7 ayat (3)
Wilayah Pemungutan PAB yang terutang merupakan wilayah Daerah tempat penguasaan Alat Berat.
• Pasal 8 ayat (4)
Wilayah Pemungutan PAP yang terutang merupakan wilayah Daerah tempat Air Permukaan berada.
• Pasal 9 ayat (3)
Wilayah Pemungutan PBBKB yang terutang merupakan wilayah Daerah tempat penyerahan bahan bakar
Kendaraan Bermotor kepada konsumen atau pengguna Kendaraan Bermotor.
• Pasal 10 ayat (3)
Wilayah Pemungutan Pajak Rokok merupakan wilayah kepabeanan Indonesia.
• Pasal 11 ayat (3)
Wilayah Pemungutan Opsen Pajak MBLB yang terutang merupakan wilayah Daerah tempat pengambilan
MBLB.
Pasal 107 ayat (3) dan (4) PP No.35
Tahun 2023
• Besaran pokok Opsen PKB dan Opsen BBNKB yang terutang dihitung dengan cara
mengalikan tarif Pajak sebesar 66% masing-masing dengan PKB terutang dan BBNKB
terutang
• Besaran pokok Opsen Pajak MBLB yang terutang dihitung dengan cara mengalikan tarif Pajak
sebesar 25% dengan pajak MBLB terutang
• Pemungutan Opsen yang dikenakan atas pokok Pajak terutang dilakukan bersamaan dengan
Pemungutan Pajak terutang dari PKB, BBNKB, dan Pajak MBLB.
Bagi Hasil Pajak Provinsi
Pasal 85 UU No. 1 Tahun 2022

(1) Hasil penerimaan PBBKB dibagihasilkan sebesar 70% kepada kabupaten/kota,

(2) Hasil penerimaan PAP dibagihasilkan sebesar 50% kepada kabupaten/kota.

(3) Khusus untuk penerimaan PAP dari sumber air yang berada hanya pada 1 (satu) wilayah
kabupaten/kota, hasil penerimaan PAP dimaksud dibagihasilkan kepada kabupaten/kota yang
bersangkutan sebesar 80%.

(4) Hasil penerimaan Pajak Rokok dibagihasilkan sebesar 70% kepada kabupaten/kota.
(5) Bagian kabupaten/kota sebagaimana dimaksud pada ayat (1), ayat(2), dan ayat
(4) ditetapkan sebagai berikut:
a. PBBKB dibagi secara proporsional paling rendah 70% berdasarkan jumlah
Kendaraan Bermotor yang terdaftar di kabupaten/kota yang bersangkutan dan
selisihnya dibagi rata kepada seluruh kabupaten/kota di provinsi yang
bersangkutan;
b. PAP dibagi secara proporsional paling kurang berdasarkan panjang sungai
dan/atau luas daerah tangkapan air; dan
c. Pajak Rokok dibagi secara proporsional paling kurang berdasarkan jumlah
penduduk kabupaten/kota di provinsi yang bersangkutan.
• Penyaluran bagi hasil Pajak dilakukan melalui pemindahbukuan dari kas Daerah provinsi ke kas Daerah
kabupaten/kota.
• Penyaluran bagi hasil PAP dan PBBKB dilakukan paling lambat 7 (tujuh) hari kerja setelah berakhirnya
jangka waktu yang menjadi dasar penghitungan bagi hasil Pajak.
• Penyaluran bagi hasil Pajak Rokok dilaksanakan berdasarkan ketentuan peraturan perundangundangan
mengenai tata cara Pemungutan dan penyetoran Pajak Rokok.
• Pembayaran Opsen PKB dan Opsen BBNKB ke kas Daerah kabupaten/kota dilakukan bersamaan dengan
pembayaran PKB dan BBNKB ke kas Daerah provinsi. Dalam hal gubernur telah menerima pembayaran
dari wajib pajak, bagian Opsen PKB dan/atau Opsen BBNKB disetorkan ke kas Daerah kabupaten/kota
paling lama 3 (tiga) hari kerja.
 EARMARK, PASAL 58 RANPERDA

(1) Hasil penerimaan Pajak dimanfaatkan dengan ketentuan:

a. paling sedikit 10% dari total penerimaan PKB digunakan untuk pembangunan dan/atau
pemeliharaan infrastruktur jalan dan peningkatan kualitas moda dan sarana transportasi
umum;
b. paling sedikit 20% dari total penerimaan PAP digunakan untuk rehabilitasi dan
peningkatan kualitas sumber daya air;
c. paling sedikit 50% dari penerimaan Pajak Rokok digunakan untuk peningkatan pelayanan
kesehatan masyarakat dan penegakan hukum; dan
d. paling sedikit 1,5% dari total penerimaan Pajak, setelah dikurangi kewajiban sebagaimana
dimaksud pada huruf a, huruf b dan huruf c, digunakan untuk meningkatkan kualitas
pelayanan pembayaran Pajak dan untuk mengoptimalkan pemungutan Pajak.
(2) Pemanfaatan hasil penerimaan Pajak sebagaimana dimaksud pada ayat (1) termasuk untuk
Opsen dan bagi hasil Pajak yang diterima pemerintah Kabupaten/Kota.
(3) Pemanfaatan hasil penerimaan Pajak sebagaimana dimaksud pada ayat (1) ditetapkan dalam
APBD
 PAJAK KENDARAAN BERMOTOR
SKEMA BAGI HASIL (TARIF 1,5%) SKEMA OPSEN PENINGKATAN/(PENURUNAN)
NO. KAB/KOTA REALISASI 2022
OPSEN KAB/KOTA
BAGIAN PROV (70%) KAB/KOTA (30%) PKB PROV (1%) PROV (Rp) % KAB/KOTA (Rp) %
(66%)

1 MAKASSAR 707,785,278,651 553,515,874,499 154,269,404,152 471,856,852,434 311,425,522,606 -81,659,022,065 -15% 157,156,118,454 102%
2 PAREPARE 46,313,504,175 30,953,172,663 15,360,331,512 30,875,669,450 20,377,941,837 -77,503,213 0% 5,017,610,325 33%
3 BARRU 17,823,880,170 8,446,369,699 9,377,510,471 11,882,586,780 7,842,507,275 3,436,217,081 41% -1,535,003,196 -16%
4 PALOPO 27,932,713,993 16,432,348,419 11,500,365,574 18,621,809,329 12,290,394,157 2,189,460,910 13% 790,028,583 7%
5 LUWU 27,411,147,725 16,020,311,067 11,390,836,658 18,274,098,483 12,060,904,999 2,253,787,416 14% 670,068,341 6%
6 BONE 62,187,429,775 43,493,573,887 18,693,855,888 41,458,286,517 27,362,469,101 -2,035,287,370 -5% 8,668,613,213 46%
7 SINJAI 12,939,919,018 4,588,040,389 8,351,878,629 8,626,612,679 5,693,564,368 4,038,572,290 88% -2,658,314,261 -32%
8 WAJO 55,611,145,525 38,298,309,329 17,312,836,196 37,074,097,017 24,468,904,031 -1,224,212,313 -3% 7,156,067,835 41%
9 BANTAENG 11,069,095,410 3,110,089,738 7,959,005,672 7,379,396,940 4,870,401,980 4,269,307,202 137% -3,088,603,691 -39%
10 JENEPONTO 20,126,667,830 10,265,571,950 9,861,095,880 13,417,778,553 8,855,733,845 3,152,206,603 31% -1,005,362,035 -10%
11 GOWA 115,421,328,145 85,548,353,599 29,872,974,546 76,947,552,097 50,785,384,384 -8,600,801,502 -10% 20,912,409,838 70%
12 TAKALAR 25,842,640,495 14,781,190,356 11,061,450,139 17,228,426,997 11,370,761,818 2,447,236,641 17% 309,311,678 3%
13 PINRANG 47,468,239,186 31,865,413,321 15,602,825,865 31,645,492,791 20,886,025,242 -219,920,531 -1% 5,283,199,377 34%
14 MAROS 53,925,233,690 36,966,438,980 16,958,794,710 35,950,155,793 23,727,102,824 -1,016,283,186 -3% 6,768,308,113 40%
15 PANGKEP 33,562,055,892 20,879,528,519 12,682,527,373 22,374,703,928 14,767,304,592 1,495,175,409 7% 2,084,777,220 16%
16 SIDRAP 54,785,994,723 37,646,440,196 17,139,554,527 36,523,996,482 24,105,837,678 -1,122,443,714 -3% 6,966,283,151 41%
17 ENREKANG 13,983,605,225 5,412,552,492 8,571,052,733 9,322,403,483 6,152,786,299 3,909,850,991 72% -2,418,266,434 -28%
18 TANATORAJA 16,492,801,720 7,394,817,723 9,097,983,997 10,995,201,147 7,256,832,757 3,600,383,423 49% -1,841,151,240 -20%
19 TORAJA UTARA 17,273,907,261 8,011,891,101 9,262,016,160 11,515,938,174 7,600,519,195 3,504,047,073 44% -1,661,496,965 -18%
20 LUWU TIMUR 42,557,199,634 27,985,692,075 14,571,507,559 28,371,466,423 18,725,167,839 385,774,347 1% 4,153,660,280 29%
21 LUWU UTARA 25,375,570,450 14,412,205,020 10,963,365,430 16,917,046,967 11,165,250,998 2,504,841,947 17% 201,885,568 2%
22 SOPPENG 23,453,219,771 12,893,547,984 10,559,671,787 15,635,479,847 10,319,416,699 2,741,931,864 21% -240,255,088 -2%
23 BULUKUMBA 38,418,821,602 24,716,373,430 13,702,448,172 25,612,547,735 16,904,281,505 896,174,305 4% 3,201,833,333 23%
24 SELAYAR 4,770,769,405 - 1,865,587,806 6,636,357,211 3,180,512,937 2,099,138,538 5,046,100,742 -270% -4,537,218,672 -68%
1,502,532,169,471 1,051,772,518,630 450,759,650,841 1,001,688,112,981 661,114,154,567 -50,084,405,649 -5% 210,354,503,726 47%
 BEA BALIK NAMA KENDARAAN BERMOTOR
SKEMA BAGI HASIL (TARIF 10%)
SKEMA OPSEN (TARIF 7% + OPSEN 66%) PENINGKATAN/(PENURUNAN)
NO. KAB/KOTA REALISASI 2022
BAGIAN PROV (70%) KAB/KOTA (30%) BAGIAN PROV OPSEN KAB/KOTA PROV (Rp) % KAB/KOTA (Rp) %

1 MAKASSAR 374,025,258,518 301,438,477,479 72,586,781,039 261,817,680,963 172,799,669,435 -39,620,796,516 -13% 100,212,888,396 138%
2 PAREPARE 23,315,464,900 13,856,446,712 9,459,018,188 16,320,825,430 10,771,744,784 2,464,378,718 18% 1,312,726,596 14%
3 BARRU 13,787,974,000 6,043,904,174 7,744,069,826 9,651,581,800 6,370,043,988 3,607,677,626 60% -1,374,025,838 -18%
4 PALOPO 23,707,528,000 14,177,938,454 9,529,589,546 16,595,269,600 10,952,877,936 2,417,331,146 17% 1,423,288,390 15%
5 LUWU 32,366,281,000 21,278,115,914 11,088,165,086 22,656,396,700 14,953,221,822 1,378,280,786 6% 3,865,056,736 35%
6 BONE 51,558,042,242 37,015,360,132 14,542,682,110 36,090,629,569 23,819,815,516 -924,730,563 -2% 9,277,133,406 64%
7 SINJAI 10,217,788,500 3,116,352,064 7,101,436,436 7,152,451,950 4,720,618,287 4,036,099,886 130% -2,380,818,149 -34%
8 WAJO 47,590,849,000 33,762,261,674 13,828,587,326 33,313,594,300 21,986,972,238 -448,667,374 -1% 8,158,384,912 59%
9 BANTAENG 9,972,031,000 2,914,830,914 7,057,200,086 6,980,421,700 4,607,078,322 4,065,590,786 139% -2,450,121,764 -35%
10 JENEPONTO 24,053,108,000 14,461,314,054 9,591,793,946 16,837,175,600 11,112,535,896 2,375,861,546 16% 1,520,741,950 16%
11 GOWA 97,400,812,066 74,606,431,388 22,794,380,678 68,180,568,446 44,999,175,174 -6,425,862,942 -9% 22,204,794,497 97%
12 TAKALAR 22,734,133,000 13,379,754,554 9,354,378,446 15,913,893,100 10,503,169,446 2,534,138,546 19% 1,148,791,000 12%
13 PINRANG 38,530,625,750 26,332,878,609 12,197,747,141 26,971,438,025 17,801,149,097 638,559,416 2% 5,603,401,955 46%
14 MAROS 45,823,599,100 32,313,116,756 13,510,482,344 32,076,519,370 21,170,502,784 -236,597,386 -1% 7,660,020,440 57%
15 PANGKEP 25,553,107,875 15,691,313,951 9,861,793,924 17,887,175,513 11,805,535,838 2,195,861,561 14% 1,943,741,915 20%
16 SIDRAP 44,083,237,400 30,886,020,162 13,197,217,238 30,858,266,180 20,366,455,679 -27,753,982 0% 7,169,238,441 54%
17 ENREKANG 9,132,266,000 2,226,223,614 6,906,042,386 6,392,586,200 4,219,106,892 4,166,362,586 187% -2,686,935,494 -39%
18 TANATORAJA 11,731,294,000 4,357,426,574 7,373,867,426 8,211,905,800 5,419,857,828 3,854,479,226 88% -1,954,009,598 -26%
19 TORAJA UTARA 15,406,164,500 7,370,820,384 8,035,344,116 10,784,315,150 7,117,647,999 3,413,494,766 46% -917,696,117 -11%
20 LUWU TIMUR 47,895,319,000 34,011,927,074 13,883,391,926 33,526,723,300 22,127,637,378 -485,203,774 -1% 8,244,245,452 59%
21 LUWU UTARA 27,981,503,200 17,682,598,118 10,298,905,082 19,587,052,240 12,927,454,478 1,904,454,122 11% 2,628,549,396 26%
22 SOPPENG 17,072,766,000 8,737,433,614 8,335,332,386 11,950,936,200 7,887,617,892 3,213,502,586 37% -447,714,494 -5%
23 BULUKUMBA 34,965,683,000 23,409,625,554 11,556,057,446 24,475,978,100 16,154,145,546 1,066,352,546 5% 4,598,088,100 40%
24 SELAYAR 3,542,065,150 - 2,357,741,083 5,899,806,233 2,479,445,605 1,636,434,099 4,837,186,688 -205% -4,263,372,134 -72%
1,052,446,901,201 736,712,830,841 315,734,070,360 736,712,830,841 486,230,468,355 -0 0% 170,496,397,995 54%
 PAJAK BAHAN BAKAR KENDARAAN
BERMOTOR
BAGI HASIL PERDA LAMA BAGI HASIL PERDA BARU PENINGKATAN/(PENURUNAN)
NO. KAB/KOTA REALISASI 2022
PROV (30%) KAB/KOTA (70%) PROV (30%) KAB/KOTA (70%) PROV (Rp) % KAB/KOTA (Rp) %

1 MAKASSAR 207,440,095,517 62,232,028,655 96,931,575,277 62,232,028,655 151,893,679,884 0 0% 54,962,104,607 57%

2 PAREPARE 22,287,912,450 6,686,373,735 19,167,658,389 6,686,373,735 42,565,114,107 0 0% 23,397,455,719 122%
3 BARRU 21,777,643,557 6,533,293,067 18,953,345,454 6,533,293,067 30,763,636,622 0 0% 11,810,291,168 62%
4 PALOPO 25,036,905,834 7,511,071,750 20,322,235,610 7,511,071,750 19,520,644,957 0 0% -801,590,653 -4%
5 LUWU 23,331,829,881 6,999,548,964 19,606,103,710 6,999,548,964 17,026,312,863 0 0% -2,579,790,847 -13%
6 BONE 50,435,202,198 15,130,560,659 30,989,520,083 15,130,560,659 19,443,920,068 0 0% -11,545,600,015 -37%
7 SINJAI 15,954,304,188 4,786,291,256 16,507,542,919 4,786,291,256 13,303,549,869 0 0% -3,203,993,050 -19%
8 WAJO 31,362,440,761 9,408,732,228 22,978,960,279 9,408,732,228 24,708,318,044 0 0% 1,729,357,765 8%
9 BANTAENG 16,874,948,649 5,062,484,595 16,894,213,592 5,062,484,595 13,581,186,910 0 0% -3,313,026,682 -20%
10 JENEPONTO 18,613,106,573 5,583,931,972 17,624,239,920 5,583,931,972 24,658,000,791 0 0% 7,033,760,871 40%
11 GOWA 50,571,150,405 15,171,345,122 31,046,618,330 15,171,345,122 11,236,617,041 0 0% -19,810,001,289 -64%
12 TAKALAR 23,523,312,912 7,056,993,874 19,686,526,583 7,056,993,874 14,040,227,758 0 0% -5,646,298,824 -29%
13 PINRANG 30,695,165,441 9,208,549,632 22,698,704,645 9,208,549,632 18,297,329,050 0 0% -4,401,375,595 -19%
14 MAROS 51,108,118,742 15,332,435,623 31,272,145,031 15,332,435,623 24,791,704,319 0 0% -6,480,440,712 -21%
15 PANGKEP 28,886,497,558 8,665,949,267 21,939,064,134 8,665,949,267 19,268,226,020 0 0% -2,670,838,115 -12%
16 SIDRAP 32,027,828,637 9,608,348,591 23,258,423,187 9,608,348,591 22,228,260,348 0 0% -1,030,162,839 -4%
17 ENREKANG 10,170,304,307 3,051,091,292 14,078,262,969 3,051,091,292 12,513,580,894 0 0% -1,564,682,075 -11%
18 TANATORAJA 12,467,719,274 3,740,315,782 15,043,177,255 3,740,315,782 12,942,645,507 0 0% -2,100,531,748 -14%
19 TORAJA UTARA 12,593,675,296 3,778,102,589 15,096,078,784 3,778,102,589 18,836,901,294 0 0% 3,740,822,510 25%
20 LUWU TIMUR 80,661,159,831 24,198,347,949 43,684,422,289 24,198,347,949 18,042,649,999 0 0% -25,641,772,289 -59%
21 LUWU UTARA 23,424,642,863 7,027,392,859 19,645,085,162 7,027,392,859 15,419,015,650 0 0% -4,226,069,512 -22%
22 SOPPENG 15,022,827,943 4,506,848,383 16,116,322,896 4,506,848,383 20,304,547,313 0 0% 4,188,224,417 26%
23 BULUKUMBA 29,589,760,441 8,876,928,132 22,234,434,545 8,876,928,132 9,721,151,789 0 0% -12,513,282,756 -56%
24 SELAYAR 6,720,746,142 2,016,223,843 12,629,448,539 2,016,223,843 13,296,888,483 0 0% 667,439,944 5%
840,577,299,400 252,173,189,820 588,404,109,580 252,173,189,820 588,404,109,580 0 0% 0 0%
 PAJAK ROKOK

BAGI HASIL PERDA LAMA BAGI HASIL PERDA BARU PENINGKATAN/(PENURUNAN)

NO. KAB/KOTA REALISASI 2022
PROV (30%) KAB/KOTA (70%) PROV (30%) KAB/KOTA (70%) PROV (Rp) % KAB/KOTA (Rp) %

1 MAKASSAR 115,223,101,347 34,566,930,404 56,843,514,716 34,566,930,404 50,890,350,659 0 - -5,953,164,057 -10%

2 PAREPARE 12,090,750,888 3,627,225,266 13,527,927,523 3,627,225,266 14,794,027,998 0 - 1,266,100,475 9%
3 BARRU 14,907,348,503 4,472,204,551 14,710,898,521 4,472,204,551 15,779,837,163 0 - 1,068,938,642 7%
4 PALOPO 14,412,558,914 4,323,767,674 14,503,086,894 4,323,767,674 15,606,660,807 0 - 1,103,573,913 8%
5 LUWU 29,366,156,062 8,809,846,819 20,783,597,696 8,809,846,819 20,840,419,809 0 - 56,822,113 0%
6 BONE 64,042,318,359 19,212,695,508 35,347,585,860 19,212,695,508 32,977,076,613 0 - -2,370,509,248 -7%
7 SINJAI 20,880,908,547 6,264,272,564 17,219,793,740 6,264,272,564 17,870,583,179 0 - 650,789,439 4%
8 WAJO 30,176,255,832 9,052,876,750 21,123,839,599 9,052,876,750 21,123,954,728 0 - 115,129 0%
9 BANTAENG 15,899,370,114 4,769,811,034 15,127,547,598 4,769,811,034 16,127,044,727 0 - 999,497,129 7%
10 JENEPONTO 32,720,246,445 9,816,073,933 22,192,315,656 9,816,073,933 22,014,351,443 0 - -177,964,214 -1%
11 GOWA 60,563,033,604 18,168,910,081 33,886,286,263 18,168,910,081 31,759,326,948 0 - -2,126,959,315 -6%
12 TAKALAR 24,019,040,608 7,205,712,182 18,537,809,205 7,205,712,182 18,968,929,400 0 - 431,120,195 2%
13 PINRANG 32,136,268,668 9,640,880,600 21,947,044,990 9,640,880,600 21,809,959,221 0 - -137,085,769 -1%
14 MAROS 30,606,517,925 9,181,955,378 21,304,549,678 9,181,955,378 21,274,546,461 0 - -30,003,217 0%
15 PANGKEP 27,732,089,807 8,319,626,942 20,097,289,869 8,319,626,942 20,268,496,620 0 - 171,206,751 1%
16 SIDRAP 25,263,026,726 7,578,908,018 19,060,283,375 7,578,908,018 19,404,324,541 0 - 344,041,167 2%
17 ENREKANG 17,957,946,928 5,387,384,078 15,992,149,859 5,387,384,078 16,847,546,612 0 - 855,396,752 5%
18 TANATORAJA 21,311,328,217 6,393,398,465 17,400,570,001 6,393,398,465 18,021,230,063 0 - 620,660,062 4%
19 TORAJA UTARA 20,085,936,102 6,025,780,831 16,885,905,313 6,025,780,831 17,592,342,823 0 - 706,437,510 4%
20 LUWU TIMUR 24,008,876,936 7,202,663,081 18,533,540,463 7,202,663,081 18,965,372,115 0 - 431,831,652 2%
21 LUWU UTARA 25,976,689,799 7,793,006,940 19,360,021,865 7,793,006,940 19,654,106,617 0 - 294,084,751 2%
22 SOPPENG 18,729,519,292 5,618,855,788 16,316,210,252 5,618,855,788 17,117,596,939 0 - 801,386,687 5%
23 BULUKUMBA 35,115,800,180 10,534,740,054 23,198,448,225 10,534,740,054 22,852,795,250 0 - -345,652,975 -1%
24 SELAYAR 11,044,523,029 3,313,356,909 13,088,511,822 3,313,356,909 14,427,848,247 0 - 1,339,336,425 10%
724,269,612,832 217,280,883,850 506,988,728,982 217,280,883,850 506,988,728,982 0 - 0 0%
 REKAPITULASI
BAGI HASIL PERDA LAMA BAGI HASIL PERDA BARU PENINGKATAN/(PENURUNAN)
SHARE
NO. KAB/KOTA PENING-
PROV KAB/KOTA PROV KAB/KOTA PROV (Rp) % KAB/KOTA (Rp) %
KATAN
1 MAKASSAR 951,753,311,037 380,631,275,184 830,473,492,456 687,009,222,584 -121,279,818,581 -13% 306,377,947,400 80% 80%
2 PAREPARE 55,123,218,376 57,514,935,611 57,510,093,881 88,508,828,726 2,386,875,505 4% 30,993,893,114 54% 8%
3 BARRU 25,495,771,491 50,785,824,272 32,539,666,198 60,756,025,048 7,043,894,707 28% 9,970,200,776 20% 3%
4 PALOPO 42,445,126,297 55,855,277,624 47,051,918,353 58,370,577,857 4,606,792,056 11% 2,515,300,234 5% 1%
5 LUWU 53,107,822,764 62,868,703,149 56,739,890,966 64,880,859,493 3,632,068,202 7% 2,012,156,344 3% 1%
6 BONE 114,852,190,186 99,573,643,941 111,892,172,253 103,603,281,298 -2,960,017,933 -3% 4,029,637,356 4% 1%
7 SINJAI 18,754,956,273 49,180,651,723 26,829,628,449 41,588,315,703 8,074,672,176 43% - 7,592,336,021 -15% -2%
8 WAJO 90,522,179,981 75,244,223,400 88,849,300,295 92,288,149,041 -1,672,879,687 -2% 17,043,925,641 23% 4%
9 BANTAENG 15,857,216,281 47,037,966,948 24,192,114,269 39,185,711,939 8,334,897,988 53% - 7,852,255,008 -17% -2%
10 JENEPONTO 40,126,891,909 59,269,445,403 45,654,960,059 66,640,621,975 5,528,068,149 14% 7,371,176,573 12% 2%
11 GOWA 193,495,040,190 117,600,259,817 178,468,375,746 138,780,503,548 -15,026,664,444 -8% 21,180,243,731 18% 6%
12 TAKALAR 42,423,650,965 58,640,164,373 47,405,026,153 54,883,088,422 4,981,375,187 12% - 3,757,075,951 -6% -1%
13 PINRANG 77,047,722,163 72,446,322,641 77,466,361,048 78,794,462,609 418,638,885 1% 6,348,139,969 9% 2%
14 MAROS 93,793,946,736 83,045,971,764 92,541,066,164 90,963,856,388 -1,252,880,572 -1% 7,917,884,624 10% 2%
15 PANGKEP 53,556,418,680 64,580,675,299 57,247,455,650 66,109,563,070 3,691,036,970 7% 1,528,887,771 2% 0%
16 SIDRAP 85,719,716,967 72,655,478,327 84,569,519,271 86,104,878,246 -1,150,197,696 -1% 13,449,399,919 19% 4%
17 ENREKANG 16,077,251,477 45,547,507,947 24,153,465,054 39,733,020,697 8,076,213,577 50% - 5,814,487,250 -13% -2%
18 TATOR 21,885,958,545 48,915,598,678 29,340,821,194 43,640,566,155 7,454,862,649 34% - 5,275,032,524 -11% -1%
19 TORUT 25,186,594,904 49,279,344,373 32,104,136,743 51,147,411,311 6,917,541,839 27% 1,868,066,938 4% 0%
20 LUTIM 93,398,630,179 90,672,862,236 93,299,200,753 77,860,827,331 -99,429,427 0% - 12,812,034,905 -14% -3%
21 LUTRA 46,915,202,937 60,267,377,540 51,324,499,005 59,165,827,743 4,409,296,069 9% - 1,101,549,796 -2% 0%
22 SOPPENG 31,756,685,768 51,327,537,321 37,712,120,218 55,629,178,844 5,955,434,450 19% 4,301,641,522 8% 1%
23 BULUKUMBA 67,537,667,170 70,691,388,388 69,500,194,021 65,632,374,090 1,962,526,851 3% - 5,059,014,298 -7% -1%
24 SELAYAR 1,106,251,863 38,254,123,805 10,989,539,293 31,460,309,368 9,883,287,430 893% - 6,793,814,437 -18% -2%

2,257,939,423,140 1,861,886,559,764 2,207,855,017,491 2,242,737,461,485 -50,084,405,649 -2% 380,850,901,721 20% 100%

 MBLB
TAHUN

NO KABUPATEN/KOTA 2022 2023 (Periode Januari s.d. Juni)

TARGET REALISASI % TARGET REALISASI %

1 KOTA MAKASSAR - - - - - -

2 KOTA PARE-PARE 25,000,000 - - 25,000,000 - -

3 KOTA PALOPO 2,000,000,000 1,028,780,476 51.44 2,000,000,000 15,873,950 0.79

4 KABUPATEN BARRU 4,000,000,000 5,948,366,218 148.71 4,800,000,000 2,201,338,357 45.86

5 KABUPATEN BANTAENG 2,000,000,000 284,899,392 14.24 1,000,000,000 99,044,070 9.90

6 KABUPATEN BONE 500,000,000 1,656,386,764 331.28 575,000,000 577,203,638 100.38

7 KABUPATEN BULUKUMBA 785,886,750 211,913,525 26.96 785,886,750 4,385,000 0.56

8 KABUPATEN ENREKANG 1,800,000,000 2,554,890,604 141.94 1,567,312,000 52,272,840 3.34

9 KABUPATEN GOWA 2,000,000,000 812,077,030 40.60 4,000,000,000 480,253,386 12.01

10 KABUPATEN JENEPONTO 600,000,000 292,243,504 48.71 500,000,000 24,206,322 4.84

11 KABUPATEN KEP. SELAYAR 1,000,000,000 1,872,863,453 187.29 1,952,316,400 1,154,403,099 59.13

12 KABUPATEN LUWU 3,500,000,000 2,789,659,431 79.70 3,675,000,000 673,350,439 18.32

13 KABUPATEN LUWU TIMUR 108,300,000,000 109,948,719,229 101.52 120,000,000,000 34,937,143,408 29.11

14 KABUPATEN LUWU UTARA 7,782,526,000 4,599,735,000 59.10 7,782,526,000 851,950,010 10.95

15 KABUPATEN MAROS 26,179,148,158 13,316,348,466 50.87 30,000,000,000 4,191,073,428 13.97

16 KABUPATEN PANGKEP 48,228,309,000 51,028,256,802 105.81 26,076,654,500 22,549,196,270 86.47

17 KABUPATEN PINRANG 2,200,000,000 2,396,139,739 108.92 4,000,000,000 1,992,276,000 49.81

18 KABUPATEN SIDRAP 1,023,489,000 446,173,600 43.59 1,250,000,000 61,310,502 4.90

19 KABUPATEN SINJAI 650,000,000 184,902,250 28.45 600,000,000 89,648,799 14.94

20 KABUPATEN SOPPENG 552,000,000 186,896,820 33.86 300,000,000 4,524,150 1.51

21 KABUPATEN TAKALAR 526,582,395 88,999,250 16.90 200,000,000 22,987,000 11.49

22 KABUPATEN TANA TORAJA 1,600,000,000 1,349,181,923 84.32 3,000,000,000 39,631,508 1.32

23 KABUPATEN TORAJA UTARA 4,500,000,000 1,833,737,642 40.75 2,937,967,000 100,511,800 3.42

24 KABUPATEN WAJO 1,700,000,000 986,891,498 58.05 1,675,000,000 320,088,790 19.11

TOTAL REALISASI 221,452,941,303 203,818,062,617 92.04 218,702,662,650 70,442,672,766 32.21

 PROYEKSI PENERIMAAN OPSEN MBLB BERDASARKAN REALISASI
2022
REALISASI MBLB
TARIF PROYEKSI DENGAN TARIF PROYEKSI
KAB/KOTA 2022 DENGAN MBLB + OPSEN
BARU TARIF 20% OPSEN PENERIMAAN OPSEN
TARIF 25%
MAKASSAR
PAREPARE
BARRU 5,948,366,218 20% 4,758,692,975 25% 1,189,673,244 5,948,366,218
PALOPO 1,028,780,476 20% 823,024,381 25% 205,756,095 1,028,780,476
LUWU 2,789,659,431 20% 2,231,727,545 25% 557,931,886 2,789,659,431
BONE 1,656,386,764 20% 1,325,109,411 25% 331,277,353 1,656,386,764
SINJAI 184,902,250 20% 147,921,800 25% 36,980,450 184,902,250
WAJO 986,891,498 20% 789,513,198 25% 197,378,300 986,891,498
BANTAENG 284,899,392 20% 227,919,514 25% 56,979,878 284,899,392
JENEPONTO 292,243,504 20% 233,794,803 25% 58,448,701 292,243,504
GOWA 812,077,030 20% 649,661,624 25% 162,415,406 812,077,030
TAKALAR 88,999,250 20% 71,199,400 25% 17,799,850 88,999,250
PINRANG 2,396,139,739 20% 1,916,911,791 25% 479,227,948 2,396,139,739
MAROS 13,316,348,466 20% 10,653,078,773 25% 2,663,269,693 13,316,348,466
PANGKEP 51,028,256,802 20% 40,822,605,442 25% 10,205,651,360 51,028,256,802
SIDRAP 446,173,600 20% 356,938,880 25% 89,234,720 446,173,600
ENREKANG 2,554,890,604 20% 2,043,912,483 25% 510,978,121 2,554,890,604
TANATORAJA 1,349,181,923 20% 1,079,345,538 25% 269,836,385 1,349,181,923
TORAJA UTARA 1,833,737,642 20% 1,466,990,114 25% 366,747,528 1,833,737,642
LUWU TIMUR 109,948,719,229 20% 87,958,975,383 25% 21,989,743,846 109,948,719,229
LUWU UTARA 4,599,735,000 20% 3,679,788,000 25% 919,947,000 4,599,735,000
SOPPENG 186,896,820 20% 149,517,456 25% 37,379,364 186,896,820
BULUKUMBA 211,913,525 20% 169,530,820 25% 42,382,705 211,913,525
SELAYAR 1,872,863,453 20% 1,498,290,763 25% 374,572,691 1,872,863,453

203,818,062,617 163,054,450,093 40,763,612,523 203,818,062,617

Saran2 untuk mengoptimalkan
Opsen PKB, BBNKB dan MBLB
MoU dan PKS?