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

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

Analisis Retribusi dan Pengaruhnya Terhadap Kemandirian Pembangunan Daerah

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.

The Causal Relationship between Local Financial Performance and Border Communities Welfare in Indonesia Eastern Areas

2020 ◽  
Vol 36 (1) ◽  
pp. 149-158
Author(s):  
Suparno Suparno
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Eastern Indonesia ◽  
Border Community ◽  
Border Communities ◽  
Performance Effects

The regional development in border areas including in eastern Indonesia can not be separated from important participation of local government as reflecting through the local financial performance indicators. Mostly, in some recent decades, there has been a defined policy on fiscal decentralization which is able to boost the local governments to escalate their financial performances. This research aims to seek the magnitude of local financial performance effects on the border community welfare in the areas. Furthermore, this research is also intended to discover the border community welfare effects on local financial performance. The research uses secondary data that is the application of the panel data analysis method. The results show that local financial performance is not affected by the increasing welfare of the border community. However, the upliftment of community welfare indeed possesses a significant influence on an increase in local financial performance. Efforts are needed to improve the welfare of border communities through increasing development priorities, especially by the central government to the foremost and outermost areas in eastern Indonesia.

Fiscal decentralization in Korea

2018 ◽  
Vol 7 (3) ◽  
pp. 279-290 ◽  
Author(s):  
Im Gon Cho
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
National Government ◽  
Policy Recommendations ◽  
Content Type ◽  
Low Level ◽  
Local Taxes ◽  
Local Municipalities ◽  
High Level

Purpose The purpose of this paper is to make policy recommendations for the current fiscal decentralization discussion by examining the operating mechanisms of local taxes, unconditional grants, and conditional grants within the fiscal relationships between the national government and local governments in Korea. Design/methodology/approach After examining the current fiscal relationships between the national government and the local governments, this paper analyzes trends of local taxes, unconditional grants from both national and high-level local governments, and conditional grants from both national and high-level (or provincial level) local governments between 2002 and 2015. Local governments are classified into high-level local governments, and three types of low-level local governments are: si, kun, and ku. Findings Since the structure of local government finances in Korea is very complicatedly intertwined, the present decentralization discussion regarding increasing the share of local tax revenues may not achieve its purpose of fiscal decentralization. The authorities in charge of revenue allocation should be first decentralized at high-level local governments; high-level local governments should then arrange unconditional and conditional grants from high-level local governments to low-level local governments while taking into consideration unconditional and conditional grants from the national government to low-level governments. Originality/value The dichotomy between the central government and local municipalities has been utilized in the existing discussion regarding fiscal decentralization in Korea, but this study highlights the important resource allocation roles of high-level local governments.

scholarly journals The Effect Of Fiscal Decentralization And Economic Growth On Poverty In Gorontalo Province

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Dahlia Destari Inayah Ali ◽  
Sri Endang Saleh
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Quantitative Methods ◽  
Time Series Data ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Series Data ◽  
Section Data ◽  
Negative Effect

The implementation of fiscal decentralization policy has a good impact on the development of the potential and creativity of local governments. Effectiveness in managing the results of regional wealth will affect the original income of the region which can then be utilized for the welfare of the community. This study aims to determine the effect of fiscal decentralization and economic growth on poverty in Gorontalo Province. This research uses quantitative methods. The data used in this study were sourced from the Central Statistics Agency and the Directorate General of Fiscal Balance so that the data in this study were secondary data using the econometrics method through a panel data regression equation in the form of a combination of 10-year time series data (2008-2017) and cross section data 6 Regency / City areas in Gorontalo Province. Estimation is done using the Fixed Effect Model (FEM). The results of this study indicate that (1) Partially the degree of fiscal decentralization has a negative effect (unidirectional relationship) and significant on poverty means that the greater the fiscal decentralization variable will have an impact on reducing the level of poverty (2) Partially economic growth has a negative effect (unidirectional relationship) and significant to poverty means increasing economic growth can reduce poverty levels (3) Simultaneously the degree of fiscal decentralization and economic growth have a significant effect on poverty in Gorontalo Province. Keywords: fiscal decentralization, economic growth, poverty

scholarly journals Analisis Hubungan Kemandirian Keuangan Daerah dan Ketergantungan Daerah Terhadap Pengangguran dan Kemiskinan

2018 ◽  
Vol 5 (2) ◽  
pp. 217-225
Author(s):  
Rosyafa Febiandani ◽  
Deky Aji Suseno
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Direct Relation ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Central Java ◽  
Relationship Of ◽  
The Relationship

Adanya desentralisasi fiskal diharapkan dapat menciptakan kemandirian daerah dan dapat mengurangi ketergantungan pemerintah daerah terhadap pemerintah pusat. Kemandirian keuangan daerah dicerminkan dengan perbandingan besarnya PAD terhadap total pendapatan daerah. Sejak 10 tahun dilaksanakannya otonomi daerah sesuai UU No 32 Tahun 2004, kemandirian keuangan daerah di Provinsi Jawa Tengah masih berada di level yang kurang baik dibandingkan dengan provinsi lainnya di Pulau Jawa. Jumlah pengangguran dan jumlah penduduk miskin di Provinsi Jawa Tengah juga masih terhitung tinggi. Penelitian ini bertujuan untuk mengetahui hubungan dari tingkat kemandirian keuangan daerah dan tingkat ketergantungan daerah terhadap tingkat pengangguran dan tingkat kemiskinan di kabupaten/kota Provinsi Jawa Tengah Tahun 2013. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah Analisis Korelasi Kanonikal menggunakan bantuan program SPSS. Hasil penelitian menunjukkan kemandirian keuangan daerah mempunyi hubungan yang signifikan, kuat, dan tidak searah dengan pengangguran dan kemiskinan. Sedangkan hubungan antara ketergantungan daerah terhadap kemiskinan dan pengangguran mempunyai hubungan yang signifikan, tidak kuat, dan tidak searah. Peningkatan kemandirian keuangan daerah guna mengurangi tingkat ketergantungan terhadap pemerintah pusat dapat dilakukan dengan cara menggali dan mengelola sumber daya atau potensi daerah yang dimilikinya secara efektif dan efisien sebagai sumber utama pendapatan keuangan daerahnya. Fiscal decentralization is expected to create  independency regional financial  and to reduce the dependence of local governments to the central government. Independency regional financial can be result by the ratio of PAD to total local revenue. Since 10 years the implementation of regional autonomy based on UU No. 32 of 2004, independency regional financial in Central Java  is still unwell compared to the other provinces in Java. As well as unemployed, and the poverty in Central Java is still high. The purpose of this research is to determine the relationship of  independency regional financial and the dependency regional to unemployment and poverty in Central Java period 2013. The data used in this research is secondary data. The method of analysis used is the Canonical Correlation Analysis using SPSS application. The results of research showed that the relationship of independency regional financial are significant, strong, and no direct relation with unemployment and poverty The relationship between dependency regional with unemployment and poverty are significant, no strong, and no direct relation. Increased the independency local financial to reduce the dependence on the central government can be done by managing the resources or the potential of region effectively and efficiently as the source from their financial local revenue

scholarly journals Analisis Determinan Pajak Daerah Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Kabupaten Aceh Utara Tahun 2009-2017

2020 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Rika Sukma ◽  
Cut Putri Sari
Keyword(s):  
Economic Growth ◽  
Time Series Data ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Government Expenditures ◽  
Series Data ◽  
Analysis Method ◽  
Local Taxes ◽  
The North

This study aims to determine the effect of local taxes and government expenditures on economic growth in the North Aceh Regency. This study uses secondary data in the form of time series data in 2009-2017 obtained from the Central Bureau of Statistics of Aceh Regency. The data analysis method used is the Multiple Linear Regression analysis. The result partially shows that local taxes have a positive and significant effect on economic growth in North Aceh Regency, while government expenditures have a negative and significant effect on economic growth in North Aceh Regency. Simultaneously, local taxes and government spending have a significant effect on economic growth in the North Aceh Regency. Keywords: Economic Growth, Local Taxes and Government Expenditures

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

scholarly journals Desentralisasi Fiskal, Tax Efiort dan Pertumbuhan Ekonomiz Studi Empirik Kabupaten/Kota di Indonesia 2001-2008

2010 ◽  
Vol 11 (1) ◽  
pp. 21-34
Author(s):  
D. S. Priyarsono ◽  
Budi Asih ◽  
Neli Agustina
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Intergovernmental Transfers ◽  
Positive Role ◽  
Data Set ◽  
Time Period ◽  
Regional Governments

Indonesia has implemented a new policy of regional autonomy and fiscal decentralization for almost ten years. One of the objectives of this fiscal decentralization is to give the full autonomy to local governments in spending and managing their revenues. The local governments have the authority to explore and collect their own-source revenue ('Pendapatan Asli Daerah', or PAD), i.e. through the improvement of their tax effort. The objectives of this study are: (i) to describe the fiscal performance of districts and municipalities in Indonesia, both in the revenue as well as the expenditure sides, (ii) to analyze the effects of intergovernmental transfers (’dana perimbangan', or balancing fund from the central to regional governments) on regional tax efforts, and (iii) to identify the regional economic growth elasticity of intergovernmental transfers and own-source revenue. This study employs a panel data set of 336 districts and municipalities covering the whole area of Indonesia over the time period of 2001-2008. The results show a relatively low contribution of PAD to regional revenues, indicating high fiscal dependency of regional governments on the central government. Intergovernmental transfers positively effect tax efforts. The result of the elasticity analysis also indicates a positive role of the transfers as stimuli to economic growth.

scholarly journals Pengaruh Pajak Daerah, Retribusi Daerah dan Laba Badan Usaha Milik Daerah di (BUMD) Terhadap Pertumbuhan Ekonomi Kabupaten Aceh Utara

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Muchsal Mina ◽  
Ratna Ratna
Keyword(s):  
Economic Growth ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Secondary Data ◽  
Joint Effect ◽  
Analysis Method ◽  
Regression Methods ◽  
Local Taxes ◽  
The North

This study aims to determine how much influence local taxes, regional levies and profits of regional-owned enterprises on economic growth in North Aceh Regency. The data used in this study is secondary data sourced from the North Aceh Central Bureau of Statistics 2005-2017. The data analysis method used in this study is multiple linear regression methods. With the help of Eviews 10 the results of the research partially show that regional taxes have a negative and significant effect on economic growth in North Aceh District. regional retribution does not affect and negatively affect economic growth in North Aceh Regency, and the profits of regionally owned enterprises have a positive and significant effect on economic growth in North Aceh District. The results of the tests carried out jointly are known that Regional Taxes, Regional Levies and profits of Regionally Owned Enterprises have a joint effect on Economic Growth in North Aceh Regency at 0.8133 (8133%).Keyword : Regional Taxes, Regional Levies, Owned Enterprise Profits Regions, Economic Growth.

scholarly journals PENGARUH PDB, JUMLAH PENDUDUK DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP KEMISKINAN PADA KAB/KOTA DI PROVINSI ACEH

2021 ◽  
Vol 10 (1) ◽  
pp. 33
Author(s):  
Jannatun Nufus ◽  
Ratna Husein
Keyword(s):  
Panel Data ◽  
Local Governments ◽  
Total Population ◽  
Secondary Data ◽  
Analysis Method ◽  
Section Data ◽  
Panel Data Regression ◽  
Data Regression ◽  
Aceh Province ◽  
Negative Effect

This study aims to determine the effects of GRDP, population, and HDI on poverty in 23 districts/cities in Aceh Province. This study uses secondary data obtained from the Central Bureau of Statistics during 2012-2018 and cross-section data from 23 districts/cities, thus forming a total panel data of 161 data. The data analysis method used is a panel data regression model using the Eviews 9 program. The results show that partially the GRDP and population do not have a significant and negative effect on poverty in districts/cities in Aceh Province. Meanwhile, HDI partially has a significant and negative effect on the poverty of districts/cities in Aceh Province. The magnitude of the influence of GRDP, total population, and HDI on poverty is 0.374 (37.4%), while those influenced by other variables outside this model are 0.626 (62.6%). Suggested: Local governments should increase sub-sector efforts to boost GDP, to reduce poverty levels.Keywords:Poverty, GRDP, Total Population, Human Development Indekx

Sign in / Sign up

Export Citation Format

Share Document