Driving Factors For Local Government Self-Financing Ability

Abstract The independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies/cities for the period of 2011-2018, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Fiscal Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts/cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the period of 2011-2018 so that 40 sample data were obtained. The analytical tool used in this research is multiple regression analysis. The results of this study indicate that partially Local Taxes have a significant effect on the Independence of Regional Development, Levies have a significant negative effect on the Independence of Regional Development and the Level of Economic Growth has no effect on the Independence of Regional Development. However, simultaneously it shows that local taxes, levies and economic growth rates have a significant effect on the independence of regional development.

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Analisis Retribusi dan Pengaruhnya Terhadap Kemandirian Pembangunan Daerah

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1511 ◽

2021 ◽

Vol 21 (02) ◽

Author(s):

Dadang Sudirno ◽

Hani Sri Mulyani2

Keyword(s):

Economic Growth ◽

Regional Development ◽

Local Governments ◽

Central Government ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Sample Selection ◽

Local Taxes ◽

Directorate General ◽

Financial Balance

Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Financial Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts / cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the 2011-2018 period so that 40 sample data were obtained. The analytical tool used in this research is simple linear regression analysis. The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development.

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Fiscal Decentralization, Economic Growth and Regional Development Inequality in Eastern Indonesia

Journal of Indonesian Applied Economics ◽

10.21776/ub.jiae.2021.009.02.1 ◽

2021 ◽

Vol 9 (2) ◽

pp. 1-9

Author(s):

Nur Farida

Keyword(s):

Economic Growth ◽

Regional Development ◽

Local Governments ◽

Fiscal Decentralization ◽

Economic Activities ◽

Budget Planning ◽

Eastern Indonesia ◽

Directorate General ◽

Fiscal Balance

This study analyzes the relations between fiscal decentralization, economic growth, and regional development inequality in Eastern Indonesia using 2016-2019 panel data of thirteen Eastern Indonesia provinces obtained from Statistics Indonesia and the Directorate General for Fiscal Balance. Using simultaneous equations estimated through the Three-Stage Least Squares, this study finds that fiscal decentralization has not fully supported economic growth and correct the inequality in eastern Indonesia’s regional development. The mandate for managing the budget has not been optimally used by the local governments, indicated by poor allocation for productive expenditures and its decreasing proportion during the research period. It is caused by poor human resource quality in budget planning and management, which finally hinders the quality of public service and economic growth. Supports from physical and human capital are required to keep up with the occurring economic activities so that inequality in regional development in the area can be reduced.

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Adakah Pengaruh Pertumbuhan Ekonomi terhadap Pendapatan Asli Daerah?

Jurnal Ilmu Ekonomi dan Pembangunan ◽

10.20961/jiep.v16i2.2312 ◽

2017 ◽

Vol 16 (2) ◽

Author(s):

Faishal Fadli

Keyword(s):

Economic Growth ◽

Gross Domestic Product ◽

Regional Development ◽

Local Governments ◽

Central Government ◽

Domestic Product ◽

Local Revenue ◽

Economic Progress ◽

Regional Budget ◽

The Government

The implementation of regional autonomy resulted in each region to be able to manage their finances independently. This is one way the central government to remove the dependency of local governments to the central government. Thus requiring local governments to explore the sources of local revenue in order to finance regional development. In an effort to increase local revenues derived from the PAD is determined by economic factors or economic potential which has the prospect to be developed for each area. While the economic progress of a region heavily dependent on the development efforts undertaken by the government in providing public facilities to support economic activity. so it needs to be studied further economic growth in East Java, which increased from year to year, is also accompanied by an increase in revenue (PAD) as one source of income in financing regional development. The result indicates the role of the revenue (PAD) in the Regional Budget (APBD) of East Java Province indicates that there is still very small, with an average of 15.47% of the total revenue budget. This means that the level of dependence of local governments on the central government is still high. Although the results of regional revenue projections indicate that component has been great in their contribution of the reception area, which amounted to 69.52%. Using the ordinary least squre method, the result of regression correlation are insignificant. This means that the regional gross domestic product does not have an effect on revenue of East Java Province. If an increase or decrease in regional gross domestic product will not increase or decrease revenue amount. This means that there is no significant relationship between economic growths towards the reception of the revenue. Keywords: economic growth, revenues (PAD), Regional Budget (APBD), Gross Domestic Product (GDP).

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Analisis Pengaruh Dana Alokasi Umum (Dau), Pajak Daerah, Dan Jumlah Penduduk Terhadap Pertumbuhan Ekonomi Di Provinsi Nusa Tenggara Barat Tahun 2011-2017

Jurnal Ilmu Ekonomi JIE ◽

10.22219/jie.v4i1.9600 ◽

2020 ◽

Vol 4 (1) ◽

pp. 130-139

Author(s):

Filza Andrian Maulana ◽

Dwi Susilowati

Keyword(s):

Economic Growth ◽

Local Governments ◽

Total Population ◽

Central Government ◽

Fiscal Decentralization ◽

Panel Data Analysis ◽

Secondary Data ◽

Analysis Method ◽

Local Taxes ◽

Financial Balance

This study aims to determine the effect of general allocation funds (DAU), local taxes, and population on economic growth in West Nusa Tenggara Province. Fiscal decentralization is one form of authority that local governments have since the enactment of Law no. 22 of 1999. The implementation of fiscal decentralization was only implemented in Indonesia on January 1, 2001 based on Law no. 25 of 1999 concerning the financial balance between the central government and local governments. The variables studied are general allocation funds, regional taxes, and total population, the type of data used is secondary data with the 2011-2017 period. By using panel data analysis method. The results of the analysis show that the influence between the General Allocation Fund and Total Population variables on Economic Growth is positive and significant, while the regional tax on economic growth is significant negative

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Pengaruh pendapatan asli daerah, dana alokasi umum, dan dana alokasi khusus terhadap pertumbuhan ekonomi Kabupaten/Kota Provinsi Jambi

e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah ◽

10.22437/pdpd.v8i3.10631 ◽

2019 ◽

Vol 8 (3) ◽

pp. 171-182

Author(s):

Pebby Anjelina ◽

Zamzami Zamzami ◽

Nurhayani Nurhayani

Keyword(s):

Economic Growth ◽

Data Analysis ◽

Panel Data ◽

Panel Data Analysis ◽

Descriptive Analysis ◽

Local Revenue ◽

Directorate General ◽

Fiscal Balance ◽

Data Analysis Methods ◽

Average Development

This study aims, (1) To analyze the development of local revenue, general allocation funds, special allocation funds, and economic growth in the districts/municipalities of Jambi Province (2) To determine the effect of local revenue, general allocation funds, and special allocation funds on district economic growth/City of Jambi Province partially and simultaneously. Data sourced from the Jambi Province Central Bureau of Statistics and the Directorate General of Fiscal Balance using panel data analysis methods and using descriptive analysis tools. Based on the results of data processing, the following results are obtained: First, the average development of the variable local revenue, general allocation funds, special allocation funds, and fluctuating economic growth from year to year. second, (1) local revenue and special allocation funds have a negative and significant effect on the economic growth of districts/cities in Jambi Province. (2) General allocation funds have a negative and insignificant effect on the economic growth of districts/cities in Jambi Province. Keywords: Economic growth, Locally-generated revenue, General allocation funds, Special allocation funds Province.

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Pengaruh pendapatan asli daerah, dana alokasi umum, dan dana alokasi khusus terhadap pertumbuhan ekonomi Kabupaten/Kota Provinsi Jambi

e-Journal Perdagangan Industri dan Moneter ◽

10.22437/pim.v7i2.13099 ◽

2019 ◽

Vol 7 (2) ◽

pp. 113-122

Author(s):

Pebby Anjelina ◽

Zamzami; Zamzami; ◽

Nurhayani Nurhayani

Keyword(s):

Economic Growth ◽

Data Analysis ◽

Panel Data ◽

Panel Data Analysis ◽

Descriptive Analysis ◽

Analysis Method ◽

Local Revenue ◽

Directorate General ◽

Fiscal Balance ◽

Average Development

This study aims, (1) To analyze the development of regional original income, general allocation funds, special allocation funds, and economic growth of Jambi Province Regency/City (2) To determine the effect of regional original income, general allocation funds, and special allocation funds on the economic growth of the Regency / City of Jambi Province partially and simultaneously. Data sourced from the Central Statistics Agency of Jambi Province and the Directorate General of Fiscal Balance with panel data analysis method and using descriptive analysis tools. Based on the results of data processing, the following results are obtained: first, the average development of regional original income variables, general allocation funds, special allocation funds, and economic growth fluctuates from year to year. second, (1) Regional original income and special allocation funds have a negative and significant impact on the economic growth of districts/cities in Jambi Province. (2) The general allocation fund has a negative and insignificant effect on the economic growth of districts/cities in Jambi Province. Keywords: Economic growth, Local revenue, General allocation funds, Special Allocation funds Province.

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PENGARUH PERTUMBUHAN EKONOMI, UKURAN PEMERINTAH DAERAH, DAN PENDAPATAN ASLI DAERAH TERHADAP KELEMAHAN SISTEM PENGENDALIAN INTERN (Studi Pada Pemerintah Kabupaten/Kota di Indonesia)

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v6i1.30 ◽

2017 ◽

Vol 6 (1) ◽

Author(s):

Abdul Majid

Keyword(s):

Economic Growth ◽

Control System ◽

Internal Control ◽

Local Governments ◽

Balance Sheet ◽

City Government ◽

Local Revenue ◽

Internal Control System ◽

Directorate General ◽

Fiscal Balance

The purposed of the study was to test the influence of economic growth, the local size government and local revenue to internal control system weakness of local government.The thesis is associative research. The population in this thesis are all regency / city in Indonesia and the scope of the discussion was about the influence of economic growth, the local size goverment, and local revenues, in cases of weakness of internal control systems in 2013. The samples were determined by using purposive sampling by total amount of the datas were 229, the total samples obtained 146 districts and cities in Indonesia by Slovin sampling formula. Data obtained through the Result of BPK’s Summary In 2014, The APBD’s Realization Statement, Balance Sheet Regions obtained from the website of the Directorate General of Fiscal Balance, the Finance Ministry of Republic Indonesia and APBD’s Realization Statement which was obtained from Respective of Regional Revenue each district/city government and the regional balance provided report of the asset which was a measure of local governments and economic growth through the BPS’s data. The results of this study showed the economic growth was positive influance in internal control system weakness, local size governments was negative influance in internal control syistem weakness, and the local revenues was positive influance in internal control system weakness but its unsignificant.Keywords : internal control system weakness, economic growth, local size government, and local revenues.

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ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18636.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Novianti Valentin Ruung ◽

Ventje Ilat ◽

Heince R. N. Wokas

Keyword(s):

Data Analysis ◽

Regional Development ◽

Local Governments ◽

Descriptive Analysis ◽

Regional Autonomy ◽

Local Taxes ◽

Decentralization Policy ◽

Reporting Mechanism ◽

Tax Reporting ◽

The City

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently. Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average contrition colletion hotel and groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax

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ANALISIS SUB SEKTOR UNGGULAN YANG BERDAYA SAING PADA SEKTOR PERTANIAN DI KABUPATEN LANGKAT

TABULARASA ◽

10.24114/jt.v11i2.3263 ◽

2015 ◽

Vol 11 (2) ◽

Author(s):

Muhammad Rif’an Harahap

Keyword(s):

Economic Growth ◽

Human Resources ◽

Local Governments ◽

Agricultural Sector ◽

Descriptive Analysis ◽

Regional Economic Growth ◽

Food Crops ◽

Analysis Method ◽

Welfare Society ◽

Decentralized Governance

System changes from centralized to decentralized governance has provided an opportunity for local governments to regulate and manage Natural Resources (NR) and Human Resources (HR) in the region to create a welfare society can be characterized by the growth of regional economic growth. The research was conducted to determine the contribution and sub-sectors growth in the agricultural sector and a base and competitive sub-sectors so that it can be seen the leading subsectors of agriculture. The analysis method used is descriptive analysis will illustrate how the rate of growth and the contribution of sub-sectors in the agricultural sector. Location Quetiont (LQ) Analysis was used to determine the base and non-base sub-sector. While the analysis of Revealed Comparative Advantage (RCA) is used to see the sub-sector competitiveness. The combination of LQ and RCA analysis can then be used to determine the leading sub-sector. From the analysis it is known that sub-sector of the agricultural sector is a base sub-sector which has the potential to become the leading sub-sector. Meanwhile, from the RCA analysis is known that the base of the agricultural sector has a highly competitive sub-sectors are food crops, tree crops, livestock and forestry.

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