ALTERNATIF STRATEGI MENEKAN KESENJANGAN KEMANDIRIAN FISKAL ANTAR DAERAH DI INDONESIA

  • Muhammad Fachril Husain Jeddawi Badan Pemeriksa Keuangan Republik Indonesia
Keywords: Kemandirian Fiskal Daerah, Desentralisasi Fiskal, Pendapatan Asli Daerah

Abstract

Regional autonomy in a climate of democratization of governance in the regions, with the initial
momentum of the birth of decentralized policies through Law Number 22 of 1999 concerning
Regional Government which was later changed to Law Number 32 of 2004, most recently with Law
Number 23 of 2014, which had also undergone a change, the essence of which was to strengthen
the Autonomous Region. In supporting (the implementation of regional autonomy, among other
things, adequate budget support is needed. Therefore, regional autonomy needs to be supported by
regional fiscal independence. One approach used in the review of regional fiscal independence is to
assess the implementation of fiscal decentralization in local governments. Fiscal decentralization
is the delegation of responsibility and authority over central expenditures and revenues to local

governments. This fiscal decentralization aims to enable local governments to exercise government
authority, among others, with the assistance of funds from the center (balancing funds). The results
of the review on fiscal independence show that there are 88.07% of local governments which are
not yet independent (443 of 503 local governments) and there are 93.04% of local governments
whose status has not changed/stagnant (468 of 503 local governments).The results of the review of
the implementation of fiscal decentralization in 4 samples of local governments show a very good
category, this is i shows that funds from the central government (balancing funds) are well absorbed
and create dependence of local governments on these balancing funds in managing their regions.
The results of the study conclude that there are several alternative strategies that can be carried
out in an effort to reduce the deficit of fiscal independence and in order to increase PAD including
intensifying and extensifying regional taxes / levies, building infrastructure that invites objects
of taxes / levies, increasing the capacity of human resources for managing PAD and performing
accurate calculations. to the potential of the region, increasing community participation to support
the increase in PAD by using short videos / infographics, increasing and encouraging investment
and supervision from local governments in every activity carried out.

Downloads

Download data is not yet available.

References

Fransisca, Anggie. (2020). Pengaruh Intensifikasi
dan Ekstensifikasi Pemungutan Pajak
Parkir untuk Meningkatkan Pendapatan
Asli Daerah di Kota Surabaya. Universitas
17 Agustus 1945 Surabaya
Hasan, Pupung Puad, (2014). Desentralisasi
Fiskal dan Tingkat Kemandirian Daerah
(Studi Pada Kabupaten dan Kota Di
Provinsi Jawa Barat). Jurnal Wacana
Kinerja Volume 17 Edisi 2 November
2014
Kamaroellah, R. A. (2017). Analisis Tingkat
Kemampuan Keuangan Daerah Dalam
Mendukung Pelaksanaan Otonomi
Daerah. NUANSA: Jurnal Penelitian Ilmu
Sosial Dan Keagamaan Islam, 14 (1), 123.
Nurhayati, Neni. (2015). Pengaruh Intensifikasi
dan Ekstensifikasi Pajak dan Retribusi
Daerah Terhadap Peningkatan Pendapatan
Asli Daerah dengan Dimo-derasi
Pelaksanaan Good Governance pada
Kabupaten / Kota di Wilayah III Cirebon.
Universitas Kuningan. JRKA Volume 1
No. 1, Februari 2015: 49 – 61
Renny Nur’ainy1 Desfitrina2 Rooswhan Budi
Utomo3. (2013). Pengaruh Pertumbuhan
Ekonomi dan Pendapatan Asli Daerah
Terhadap Tingkat Kemandirian Keuangan
Daerah (Studi Kasus Pada Kota Di Jawa
Barat). Proceeding PESAT (Psikologi,
Ekonomi, Sastra, Arsitektur & Teknik
Sipil) Vol. 5 Oktober 2013
Laporan Hasil Pemeriksaan Laporan Keuangan
Pemerintah Pusat 2020
Anggaran Belanja dan Pendapatan Daerah
(APBD) Kabupaten Badung Tahun
Anggaran 2017 Anggaran Belanja dan
Pendapatan Daerah (APBD) Provinsi
Jawa Barat Tahun Anggaran 2020
Anggaran Belanja dan Pendapatan
Daerah (APBD) Provinsi Kalimantan
Tengah Tahun Anggaran 2020 Anggaran
Belanja dan Pendapatan Daerah (APBD)
Kabupaten Musi Rawas Tahun Anggaran
2019 Anggaran Belanja dan Pendapatan
Daerah (APBD) Kabupaten Aceh
Tenggara Tahun Anggaran 2019
https://www.kemenkeu.go.id/publikasi/artikeldan-
opini/ketergantungan-fiskal-daerahdalam-
pelaksanaan-desentralisasi-fiskaldi-
indonesia/, diakses pada 06 Agustus
2021 Pukul 10.05
Published
2021-11-16
How to Cite
Husain Jeddawi, M. (2021). ALTERNATIF STRATEGI MENEKAN KESENJANGAN KEMANDIRIAN FISKAL ANTAR DAERAH DI INDONESIA. Jurnal Pallangga Praja (JPP), 3(2), 51-57. Retrieved from https://ejournal.ipdn.ac.id/jpp/article/view/2065