IMPLEMENTATION OF MEDIUM TERM EXPENDITURE FRAMEWORK (MTEF) IN INDONESIA

Abstract

This research aims to identify progress of implementation -- Medium-Term Expenditure Framework (MTEF). In Indonesia, MTEF has been implemented; however, the implementation of MTEF  is still far from its intention. Employing literatures including secondary data on the impelementation of MTEF in Indonesia,  the research shows that some of the problems related to the implementation of MTEF  are  inadequacy of budget system and limited human resources comptentcy. This research is expected to give input for budget policy makers. This research recommends several things including improvement of budget system, and enhancing the human resource capacity.