Budget Revenues Research Articles

Budgeting under martial law

In the conditions of martial law, the issues of ensuring the preservation of the national economy and further economic development are becoming relevant. An important condition for this is an efficient mechanism for the formation and implementation of the state budget. The budget formation mechanism is an important tool for ensuring sustainable economic develop­ment of the country while maintaining the stability of the budget system. The aim of the article is to determine the peculiarities of budgeting in the conditions of martial law. The research presented in the article is based on the hypothesis of the need to strengthen the financial potential of budgets of all levels at the expense of their revenues. Strengthening the income part will contribute to achieving economic stability and balance and determine the pace of social and economic development. The research methodology is based on general scientific and special methods. The main research methods are dialectical and institutional. Structural, compa­rative, method of scientific abstraction, analysis and expert evaluations were also used. Adap­tation of the budget formation system to social and economic changes and determination of priority directions for the further development of financial and budgetary relations require attention. For the thoroughness of the study, the structure of the revenue part of the state budget was analyzed during 2019–2023. The dynamics of attracting international financial aid and its share in the state budget were evaluated. In the course of the research, modern adaptation and transformation mechanisms implemented in budget policy under martial law conditions were determined. New approaches to the formation of the revenue part of the budget have been studied. On the basis of the conducted research, promising directions for improving the forma­tion of state budget revenues have been deter­mined, which will allow the budget system to function more effectively and efficiently. It is expedient to further improve the system of bud­get formation in terms of creating and imple­menting effective financial mechanisms of bud­get policy, with the aim of further social and eco­nomic development of the country. To increase the effectiveness of budget poli­cy in the conditions of martial law, it is necessary to strengthen the use of the principles of stability, financial and economic soundness, social jus­tice, and budget balance in the budget process

Analysis of Influential Factors of House Prices in Shenzhen

The change of house prices in Shenzhen can reflect the trend of house price changes in China, to a certain extent. This text chose the Factor Analysis Method to Specific analyze influential factors. This text put F1 as a variable, which included Total Floor Space of Residential Buildings Sold, Permanent Population, Total Floor Space under Construction of Commodity Housing, Investment in Real Estate Development, Gross Domestic Product, Local Budgetary Revenue and Expenditure. Through analyzing the data, this text deduced that Longgang, Baoan and Nanshan districts had above average values on F1. This text put F2 as a variable, which included Per Capital Disposable Income of Permanent Households and Growth Rate of Real Estate Investment, etc. Through analyzing the data, this text deduced that Nanshan, Luohu, Futian districts had above average values on F2. This text can conclude that Nanshan, Baoan and Futian Districts had a great influence on house prices in Shenzhen.

The Current State Of Personal Property Taxation

A significant portion of local budget revenues is generated from tax revenues derived from individuals' property tax payments. Thus, the property tax levied on individuals is an important factor influencing the development level of the regions in our country. This article highlights the factors affecting property tax volumes and the tax incentives related to its payment. The theoretical and methodological foundations of taxing individuals on property are examined. The components of the property tax are analysed: the tax on real estate, excluding land plots, transport tax, and land use fees. The mechanism for collecting property tax from individuals is discussed under the Tax Code of Ukraine. The fiscal effectiveness of the existing system of property taxation for individuals in Ukraine is analysed, along with the peculiarities caused by the imposition of martial law. In the context of armed aggression against Ukraine, government budget expenditures have significantly increased. Therefore, studying the fiscal function of the property tax on individuals is a pressing issue. The article presents data on the payment of real estate tax by individuals, excluding land plots, transport tax, and land fees, before and after the onset of military actions in Ukraine. The research has established that the volumes of tax revenues from individuals' property taxes are increasing yearly. The research results confirm that the property tax on individuals, under martial law, is a substantial source of funding for local budgets in Ukraine. This underscores the importance and necessity of further enhancing the fiscal function of this tax. It has also been established that the fiscal potential of the property tax on individuals is not fully utilized due to the deficiencies in the existing taxation system. Brief examples of property taxation for individuals, based on the assessed value of such property in foreign countries, are provided. The prospects for reforming the property taxation system for individuals in Ukraine are discussed. Recommendations for reforming the property tax for individuals are formulated to increase its fiscal function.

The First Half of 2024 Results for the Consolidated Budgets of the Subjects of the Russian Federation

In the first half of 2024, the dynamics of the total amount of regional budgets revenues slightly lagged behind the inflation rate. At the same time, the growth of own revenues of the consolidated budgets of the Russian Federation regions was largely determined by the dynamics of industrial production in most regions and the growth of average accrued wages. The dynamics of corporate income tax and personal income tax receipts have different directions – the receipts of the first decreased, and the second grew significantly. If, in total, for all subjects of the Russian Federation, the increase of personal income tax revenue offset the drop of corporate income tax, then for some regions the situation was different. At the same time, corporate income tax revenues of the federal budget were growing, mainly due to tax calculated on income from securities (dividends, interest). The previously formed tendency of the intergovernmental grants from the federal budget reduction continued. The share of targetеd grants in the structure of transfers has increased. The growth of expenditures of the consolidated budgets of the subjects of the Russian Federation practically follows the dynamics of revenue – slightly lags behind the rate of inflation. If there is a reduction in the volume of state sub-federal debt of all subjects of the Russian Federation, then in 21 regions the volume of debt has increased. The growth of the sub-federal debt occurred both due to an increase in the volume of budget loans and at the expense of expensive bank loans.

Accountability and Transparency of Village Fund Budget Management

The village is the smallest organization in the state government so that it cannot be separated from the government's attention so that the village is given the authority to manage several matters related to its own regional autonomy such as the management and planning of village funds, but in implementing these two things must be in accordance with the regulations of the Republic of Indonesia. The purpose of this study is to find out how the implementation of accountability and transparency in Batu Makjage village is. The approach used in this study is qualitative research. Data was collected using observation, interviews, and document studies. The types of data used are primary data and secondary data where primary data is obtained through interviews, observations and also documentation studies, namely several people who are considered sufficient as sources of information or data. Secondary data was obtained from several documents in the Batu Makjage village office including the Report Document on the realization of the implementation of the village revenue and expenditure budget for the final semester of the 2023 budget year. The results of the study show that the management of the village fund budget in this village has met the regulations and is in accordance with existing procedures, namely with accountability and transparency which is indicated by community participation and ease of accessing information related to planning and management of village funds.

Финансовые аспекты поддержки развития субъектов малого бизнеса в целях инновационного развития экономики

The development of the business sector is a significant factor in a stable and developing economy. This statement is based on the opportunity for small and medium-sized businesses to create new jobs, optimal management of financial resources in the current macroeconomic circumstances. In turn, a stable source of budget revenues is formed for the state through taxes and fees. The conducted studies of statistical data on the financial and economic activities of small businesses for the period from 2017 to 2013 revealed an increase in the total turnover (revenue) by 28.57 %. The study of the financial and economic activities of this sector of the economy in the regional aspect by the constituent entities of the Russian Federation revealed a significant increase in entrepreneurial activity, primarily in the Volga Federal District. The turnover (revenue) indicator increased by 2.29 billion rubles, reaching a significant volume of 6.0 billion rubles as of January 1, 2024. The main sources of financing for small businesses are their own funds, as well as borrowed (credit) resources. An important aspect of the state policy to support the financing of small businesses is the development of alternative instruments: crowdfunding platforms, venture investment, regional events to evaluate start-ups, etc. This approach is largely aimed at expanding financing, through which it is possible to more actively develop the activities of small businesses for the purpose of innovative development of the economy

Implementation of the Village Revenue and Expenditure Budget on Development in Bajur Village, Labuapi Sub-District, West Lombok District 2020-2023

This study aims to determine the implementation of the Village Budget (APBDes) on development in Bajur Village, Labuapi District, West Lombok Regency in 2020-2023. This research is qualitative research. The subjects of this research were the government and the community in Bajur Village. Data collection techniques in this study were carried out by means of observation, interviews, documentation, and literature study. To ensure data validity, the author used triangulation including method triangulation, inter-researcher triangulation, data source triangulation, and theory triangulation. Data were analyzed using the Miles and Huberman model, namely data collection, data reduction, data presentation, and conclusion drawing. The results showed that the implementation of the Village Revenue and Expenditure Budget (APBDes) for development in Bajur Village, Labuapi District, West Lombok Regency in 2020-2023 showed compliance with applicable regulations and provisions. Bajur Village has implemented the APBDes properly and accountably. This can be seen from several aspects, namely: (1) APBDes planning is carried out in a participatory manner by involving the community through deliberations at the dusun and village levels, (2) APBDes implementation is carried out based on the RKPDes and APBDes that have been approved. The village empowers the community in the implementation of village programs and activities, and uses local labor, (3) APBDes administration is carried out carefully, thoroughly, and consistently. The village uses the Siskeudes application to assist in recording, classifying, and reporting village financial transactions, (4) APBDes reporting is submitted in stages and accountable to interested parties, both the government above and the village community, (5) APBDes accountability is submitted to various related parties through the submission of APBDes realization reports and information media.

Tax regulation of innovation activities

Under the current Western economic sanctions, one of the most important tasks facing the state is to increase the level of innovation in the national economy. Investment and innovation activity has a direct impact on the volume of production potential and, as a consequence, on the formation of budget revenues. The subject of the study is the use of methods of tax regulation of innovation in the regions. The purpose of the article is tax incentives for investment activities by the methods provided by the Tax Code of the Russian Federation (hereinafter referred to as RF, Russia) in federal districts using the example of value added tax, corporate property tax, and corporate profit tax. The following methods аre used in the study: analysis and synthesis, generalisation, grouping, the tabular one. The information base for the research are the Tax Code of the RF, reports of the Federal Tax Service of Russia on these taxes. The work examines foreign and domestic experience in applying methods and benefits to stimulate innovative business activity. The study has found that in the regions, at an extremely low level, they take advantage of the opportunities provided by the Tax Code of the RF in pursuing innovation policy, in particular, in conducting research and development, using the methods of accelerated depreciation of fixed assets, and investment tax deductions. The analytical data and conclusions obtained during the study can be used in the practical activities of regions and economic entities.

ОПРЕДЕЛЕНИЕ РАВНОМЕРНОСТИ РАСПРЕДЕЛЕНИЯ ВРП И ДОХОДОВ БЮДЖЕТОВ РЕГИОНОВ

The article considers topical issues of regional development in the Republic of Kazakhstan in the context of income inequality and economic growth. Regional inequality in Kazakhstan is a topical issue that affects various aspects of the population's life and the country's development. The purpose of this article is to analyze the uniformity of the distribution of economic indicators by regions of the Republic of Kazakhstan. For this purpose, the Lorenz curve and the Gini coefficient were used, which made it possible to analyze the uniformity of the distribution of two important economic indicators by regions: gross regional product (GRP) and regional budget revenues. The results of the analysis showed the uneven distribution of GRP depending on the population of the region. As a result of the analysis, the authors determined that the distribution of income between regional budgets is more uniform than the distribution of GRP. Thus, the formation of the size of regional budgets per capita has almost absolute equality. Keywords: regional budget, gross regional product (GRP), inequality, Lorenz curve, Gini coefficient.

Maṣādiru Tamwīlil Ta’līmi fī al-Madrasati al-Islāmīyati min Manẓūri Niẓami Tamwili at-Ta’limi fī Indūnisiyā

Education has a very important role in promoting the civilization of the nation. A good education can encourage the creation of a good, creative and productive society so that it can finally achieve the goals of the state. Through this Indonesian national education system, the government must be able to ensure the equitable distribution of educational opportunities, as well as the importance and efficiency of education management to meet challenges in line with the changing demands of local, national and global life. The budget allocation system for education in Indonesia is strongly influenced by government policies. The researcher used the library research method by collecting information and data with the help of various materials found in the library such as reference books, similar previous research results, articles, notes and various journals related to the problem to be solved. Research activities are carried out by collecting information and data with the help of various materials in the library such as reference books, similar previous research results, articles, notes and various journals related to the problem to be solved. The research concluded that the financing of education in Indonesia through seven sources: Sources of funding from the central government from Law No. 20 of 2003 on the national education system, Article 49 "Education funds other than education salaries and official education costs are allocated at a minimum of 20% of the state budget and a minimum of 20% of the local revenue budget called the Public Allocation Fund and partially added with the Special Allocation Fund, local governments, parents of students, adoptive parents, community groups, students themselves and sources of institutions or associations.

ACTIVITIES OF NON-STATE MILITARY INSTITUTIONS: ECONOMIC ASPECT

The subject of the study is the economic aspect of the activities of non-state military institutions (private military companies), in particular, the increased demand for the services provided by them, and the state regulation of their activities by national legislation of leading foreign countries and international acts. The methodological basis of the study is modern general scientific methods (systemic and structural, formal and logical, analysis and synthesis, induction and deduction, generalisation, comparative); special methods (historical and legal). The purpose of the study is to analyse the economic aspect of non-state military institutions, based on the analysis of scientific works, experience of leading foreign countries and international practice, as well as the analysis of domestic draft laws on legalisation of military consulting activities in Ukraine. In the course of the study, the authors analysed the works of scholars who have studied various aspects of private military campaigns (legal, economic, security) and their regulation in foreign countries, as well as international legal norms on the regulation of the activities under study. In addition, the authors critically analysed domestic draft laws on legalisation, state regulation and supervision (control) over the activities of non-state military institutions in Ukraine. As a result of the study, it was established that the emergence of draft laws on the legalisation of the activities of non-state military institutions, their state regulation and supervision in Ukraine, on the one hand, is due to the aggression of the Russian Federation against Ukraine, which began in 2014. On the other hand, the economic consequences of privatisation in many industries and the need to compare the costs of the state's functions, including security, with the benefits received. Under such conditions, the business environment has demanded the introduction of a promising business activity and business sector – military consulting. Recently, this demand has been reinforced by the availability of a significant number of highly professional military specialists with experience and willingness to participate in relevant operations, including abroad. It is also understood that the demand for the services of non-state military institutions and the possibility of starting such activities in foreign countries where they are legalised will lead to an outflow of qualified specialists for employment abroad, and a loss of human resources and state budget revenues in the form of taxes paid by military consulting entities. At the same time, the existence of such entities in the country will help to improve the level of training of military personnel in the context of Russia's large-scale armed aggression against Ukraine by attracting specialists with relevant experience and willingness to engage in this type of business activity. In the post-war period, the existence of this type of legal activity will solve the problem of employment of former military personnel who wish to continue to work officially in the military and receive decent wages, and thus reduce social tensions in the economic sector.

APBDes Management in Efforts for Financial Accountability and Transparency in Sahan Village, Seluas Subdistrict

Village Revenue and Expenditure Budget Management ( APBDes ) is a regional government financial plan that contains village income, expenditure and financing. APBDes management must be based on the principles of accountability, transparency, participation which is carried out in an orderly manner and with budget discipline. In this research, the method used is a qualitative method with a descriptive approach. The research results show that the management of the APBDes in Sahan Village has been carried out well and has followed structured and systematic procedures through five main stages: planning, preparation, approval, implementation, and monitoring and evaluation. Apart from that, the Sahan Village government has succeeded in implementing the principles of accountability and transparency in APBDes management in accordance with Permendagri No. 20 of 2018, with active community participation at the preparation and monitoring stages, as well as presenting budget information and fund allocation openly through information boards, billboards and village websites.

Will a government subsidy increase couples' further fertility intentions? A real-world study from a large-scale online survey in Eastern China.

How many couples with at least one child under 3 years would like to have another one or more child(ren) in Eastern China and will an in-cash subsidy be conducive to couple's fertility intentions? In sum, only 15.1% of respondents had further fertility intentions (FFI) before learning about the subsidy, and the planned in-cash subsidy policy increased respondents' overall FFI by 8.5%. Fertility has been declining globally and has reached a new low in China. The reasons why the Chinese three-child policy was under-realized, and how couples will react to a planned monthly ¥1000 (€141.2) subsidy policy, are not fully understood. During January and February 2022, a cross-sectional online survey aiming to understand families' expenses of raising a child under 3 years old, and couples' FFI, was conducted. During the survey period, 272510 respondents scanned the QR code. This study reports the findings pertaining to questions on respondents' sociodemographic characteristics, household factors, FFI, and changes in intention from negative to positive after learning about the planned in-cash subsidy. After exclusion, 144893 eligible responses were included. Respondents' FFI, the effect of a planned ¥1000/month*36 months' in-cash subsidy (€5083.2 in total) on people with a negative FFI before the subsidy, and potential reasons for persistent negative FFI after learning about the subsidy were collected through an anonymous online survey. Stepwise binary logistic regression models were used to select associated factors. The potential fertility rate change and government costs were estimated. A stratified analysis by current child number and sensitivity analysis were also conducted. In sum, 15.7% (22804/144893) of respondents were male, 15.1% of respondents reported a positive FFI, and 10.0% (12288/123051) without an FFI at first changed their intention after learning about the planned in-cash subsidy policy. For those who still said 'no FFI', 46.5%, 20.6%, and 14.7% chose pressure on housing status, expenses on children's education, and lack of time or energy for caring for another child as their first reasons. FFI was strongest in participants receiving the most financial support from their parents, i.e. grandparents (OR = 1.73, 95% CI = 1.63-1.84 for the >¥100000/year group), and weakest in those already having two children (OR = 0.23, 95% CI = 0.22-0.24). For those with no FFI before learning about the subsidy policy, respondents with the highest house loan/rent (>¥120000/year, OR = 1.27, 95% CI = 1.18-1.36) were more likely to change their FFI from 'No' to 'Yes', and those with the highest household income (>¥300000/year, OR = 0.65, 95% CI = 0.60-0.71) were least susceptible to the policy. In our study population, about 1843 more births every year and an additional 0.3 children per woman were projected under a conservative estimation. Annual estimated cost at the provincial scale would be ¥817.7 (€115.5) million, about 1.02‰ of the total General Public Budget Revenue in 2022. The findings were generally robust in the stratified analysis and sensitivity analysis. Selection bias and information errors may exist in the online survey responses. The large sample size and detailed further analysis were used to minimize such biases. Fertility intentions in Eastern China are rather low. Policymakers should focus more on financial and childcare burdens for a better realization of the three-child policy, including housing, education and childcare services. An in-cash subsidy, which has never been used in China previously, shows promising potential for increasing FFI. However, the application of such policy should be in line with local conditions for better cost-effectiveness regarding fertility-boosting and fiscal sustainability for the government in the long run. This work was supported by the National Key Research and Development Plan of China (2019YFC0840702). The authors declare no conflict of interests. N/A.

Collaboration of Hexahelix In Developing Natural Tourism Potential

Kuningan Regency is located in the province of West Java which borders Central Java province, with good natural resources to be developed into tourism and becoming one of the sources of Regional Budget Revenue (PAD), so with this we conducted research on tourism in Kuningan Regency with The method we use is a qualitative method, namely by collecting data. From these results, it turns out that tourism is not yet optimal in Kuningan Regency due to the budget and lack of participation by the government and private sector in increasing tourism in Kuningan Regency. To increase tourism, collaboration between stakeholders is needed. The research results show that in the collaboration process carried out in developing tourism potential in the National Nature Tourism Park in Kuningan Regency, this cross-sector collaboration is effective in achieving sustainable development goals, especially at the village level. The success of this program illustrates the potential of the Hexa Helix collaborative model as a solution to global challenges.

THE TAX SYSTEM OF UKRAINE: MODERN ASPECTS OF FUNCTIONING AND DIRECTIONS OF OPTIMIZATION

Objective. The purpose of the article is to study the conditions and results of the functioning of the tax system of Ukraine in the pre-war period and during the full-scale military invasion. Methods. The research was conducted using abstract-logical, graphical, analytical and other methods of scientific cognition. Results. During 2014-2023, the tax system of Ukraine underwent a number of improvements and reforms, which, despite the declared focus on improving efficiency, did not allow achieving the specified results. The improvement of certain aspects of the tax system was particularly active at the beginning of the full-scale invasion, when a number of stimulus laws were adopted to reduce the tax burden on the economy, consumers and entrepreneurs. At the same time, the level of budget revenues and the share of tax revenues in consolidated budget revenues and expenditures tended to increase in 2014-2021. Only in 2022-2023 did this figure decline significantly. However, the qualitative assessment showed that the overall level of the tax burden remained fairly stable throughout the study period and amounted to more than 30%. Such a high rate negatively affects the efficiency of the tax system, as it encourages taxpayers to violate tax laws and narrows the range of potential investors. Scientific novelty. Given the situation under study, the author proposes relevant directions for optimizing the functioning of the tax system of Ukraine at the present stage, taking into account not only economic (contextual focus on the relevant areas and sectors of the national economy), social (regulation of the actual effectiveness of the tax-free minimum) and political (openness of data on the directions and amounts of tax revenues, streamlining and harmonization of tax legislation, etc. Practical significance. Implementation of the above vectors of improvement of the tax system will allow stabilizing it at the stage of active hostilities and will be an impetus for further development in the post-war period.

Effectiveness of Village Revenue and Expenditure Budget Management (APBDes) in Indonesia: Literature Review

This research aims to provide an overview of research into the effectiveness of Village Revenue and Expenditure Budget (APBDes) management in Indonesia. This research uses a qualitative method with a literature review study approach using Publish or Perish software to determine the distribution of research on the effectiveness of APBDes in Indonesia. The database used is Google Scholar for the period 2020 to 2022. The research results show that, on average, the APBDes in Indonesia are effectively carried out by village governments as desired by the central government, with an effectiveness level of around 85% -100%. The main obstacle faced by the village government in managing the APBDes is the limited human resources, which are technologically literate, disciplined, and competent in managing village finances.

Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng

Accountability can be interpreted as the embodiment of the duty of village government officials to be responsible for the management of village funds to achieve predetermined goals efficiently, effectively, and economically. The purpose of this research is to assess the accountability of Village Revenue and Expenditure Budget or APBDes in Pineleng Dua Indah Village and to assess the transparency of APBDes in Pineleng Dua Indah Village. This research was conducted in Pineleng Dua Indah Village, Pineleng District, Minahasa Regency using the descriptive analysis method, which is a type of data analysis used to describe, present, and summarise a set of data. The research found that the practice of village financial management in Pineleng Dua Indah Village shows good efforts to improve transparency, and accountability in the village's financial decision-making process.

The Current State of the Russian Financial System: New Vectors of Legal Regulation of the Financial Market

The scientific work is devoted to the current state of the Russian financial system. The first part of the study provides empirical data on budget revenues and expenditures as a macro-legal institution in characterizing the state of the Russian financial system. In the second part — new vectors of legal regulation of the financial market — an attempt is made to resolve the academic dispute about the core consolidation of state and municipal borrowing from the position of goal-setting of the financial market.

Are government budgets a visible stabilizer? Evidence from China since the tax-assignment reform

PurposeThis study quantitatively examines the relationship between economic fluctuations and government budget size in the context of China’s fiscal decentralization, drawing inspiration from theoretical predictions of the Keynesian view and empirical studies on other economies.Design/methodology/approachThe panel comprises 31 provinces or equivalents in mainland China, spanning from 1994 to 2019. Diverse estimation strategies including two-way fixed effect regression, the generalized method of moments (GMM) and threshold regressions are, utilized.FindingsThe results suggest that under the “tax-assignment system”, neither the central government’s fiscal transfers nor the provincial budgetary revenues or expenditures help reduce economic volatility. Surprisingly, some regression outcomes suggest that government size measures destabilize business cycles.Originality/valueWhile the study does not provide supportive evidence for the stabilizing effect of public budgets in Chinese provinces, it promotes a rethinking of the government’s intricate role in macroeconomic stabilization in the context of China’s fiscal decentralization.

STRATEGI PEMERINTAH DAERAH KABUPATEN BANYUMAS DALAM MENCEGAH KORUPSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DI KABUPATEN BANYUMAS

Abstrak . Banyumas Regency is one of the regencies that received the highest ranking for corruption prevention. According to the Corruption Eradication Commission's Monitoring Center for Prevention (MCP) corruption prevention instrument, Banyumas Regency is ranked sixth at the national level with an index of 95.79. This research was conducted to find out the strategies of the Banyumas Regency Regional Government in preventing corruption of the Regional Budget (APBD) in Banyumas Regency and the obstacles of the Banyumas Regency Regional Government in implementing strategies to prevent corruption of the Regional Budget (APBD) in Banyumas Regency. The research method used is normative juridical using secondary data sources and primary data sources in the form of data from interviews with the Banyumas Regency local government consisting of the Regional Secretariat of the Legal Section and the Banyumas Regency Regional Inspectorate. Based on the results of the study, that the strategies and effective efforts of the Banyumas Regency local government in preventing corruption of the Regional Budget (APBD) in Banyumas Regency can be done through the establishment of regulations, handling conflicts of interest, fostering the State Civil Apparatus (ASN), using the Monitoring Center for Prevention (MCP), using the Whistleblowing System (WBS), using complaint stalls, conducting investigative audits, implementing the Government Internal Control System (SPIP), and carry out the duties and functions of local government on the regional revenue and expenditure budget (APBD). The obstacles of The Banyumas Regency Regional Government in preventing Corruption in the Regional Budget (APBD) in Banyumas Regency include delays in the implementation of activity schedules, the effectiveness of regulations, and the incompatibility of public complaints. Keyword: Corruption, APBD, Banyumas Regency.