DAMPAK DANA ALOKASI UMUM (DAU) TERHADAP PEMERATAAN FISKAL KABUPATEN/KOTA DI NUSA TENGGARA BARAT

The main purpose of this research is to analyze how far General grant between
every municipal in Province Nusa Tenggara Barat could lessen horizontal fiscal
gap. This research is using serial data from period 2002-2006. The analyze result
shows that general grant can't push fiscal gap between every municipal to minimum
level. The gap is link to the spread of general grant in each municipal from the
average point at Province Nusa Tenggara Barat. The gap is fluctuating but inclined
to go up and still in to high horizontal fiscal gap category. Some instruments that
could explain this condition is every municipal in Province Nusa Tenggara Barat
have vary endowment, low ability to increase fiscal capacity, and limited accurate
data, sufficiency oriented, and general grant which more concern to need
equalization not revenue capacity.
Keywords: Horizontal Fiscal Gap, General Grant