MSS
Optimised budget governance in North Kalimantan reinforces the province’s commitment to basic services, with SPM allocation rising from IDR 142.5 billion in 2024 to IDR 293.4 billion in 2025
Despite a reduction in North Kalimantan’s total provincial budget –from IDR 3.4 trillion in 2024 to IDR 3.1 trillion in 2025—the allocation for Minimum Service Standards (SPM) has increased significantly, from IDR 142.5 billion to IDR 293.4 billion.
This increase reflects the North Kalimantan Provincial Government’s commitment to prioritising the delivery of basic services, even amidst fiscal limitations. SKALA’s support, through national-level technical assistance on SPM and advocacy for reporting SPM achievements to the governor, contributed to strengthening awareness of the need for results-oriented and community-responsive budgeting.
With this increased allocation, basic services such as education, health, and public infrastructure are expected to reach more people, particularly those who continue to face barriers in access.
PFM
The SADAR Benuanta program provides persons with disabilities with up to 75% tax relief and priority services at the One-Stop Integrated Administration System (SAMSAT) to support greater mobility and participation
The Provincial Government of North Kalimantan has demonstrated its commitment to social inclusion by launching the SADAR Benuanta programme (Accessibility System and Tax Discount for Persons with Disabilities in Bumi Benuanta). This initiative offers a reduction of up to 75% in motor vehicle tax for persons with disabilities, particularly for modified vehicles.
The application process is designed to be straightforward and accessible. Eligible taxpayers can apply through the local Technical Implementation Unit (UPT) of the Regional Revenue Agency (Bapenda). Following an assessment by officers, the tax relief decision will be issued electronically or can be collected directly from the SAMSAT office.
With support from the SKALA program and collaboration among Bapenda, the Department of Transportation, and civil society organisations, SADAR Benuanta serves as a concrete example of how public services can be made more inclusive and equitable.
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GEDSI
The implementation of Inclusive Musrenbang in North Kalimantan increases the participation of vulnerable groups in development planning and offers a model for other regions
The Inclusive Musrenbang (Development Planning Forum) was designed to ensure the active participation of vulnerable groups, such as women, children and persons with disabilities, in development planning. The initiative began with dialogue between the government and civil society organisations to create opportunities for public input and to gather aspirations.
As a follow-up, a Forum for Communication on Disabilities, Vulnerable Groups, Women, and Children was established, consisting of 12 civil society organisations and five local government agencies. This forum was officially established in March 2025 through a decree by the Head of Bappeda Litbang and became the driving force behind the implementation of the Inclusive Musrenbang.
The direct involvement of vulnerable groups has resulted in valuable contributions, particularly with regard to access to basic services and social protection. This is significant given that North Kalimantan’s 2023 Gender Development Index (GDI) was 88.46%, which is below the national average of 91.85%.
The Inclusive Musrenbang demonstrates how government-community partnerships can lead to more responsive and inclusive planning. This approach is a promising practice that can be replicated in other regions to strengthen inclusive and equitable development.
