ANALISIS KETIMPANGAN FISKAL DI INDONESIA SEBELUM DAN SESUDAH OTONOMI DAERAH

Achmad Solihin, Niken Ajeng Lesatri

= http://dx.doi.org/10.20473/jeba.V20I12010.4275
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Abstract


The diversity in Indonesia’s jurisdiction results different fiscal need and fiscal
capacity in each region. This makes the government to give fund to the region,
this program is called balancing fund. The government uses this regulation before
and after the autonomy of the regions, although with a different name and concept.
Using the comparison between region’s income and expenditure, we may find
out that the government of the region (both province and regency) depent upon
central government’s fund are still big, but from year to year the dependence
keeps on decrease. Besides, fiscal imbalance inter-region as the impact of Dana
Alokasi Umum (DAU) from year to year shows the inequality trends. We can find
from the coefficient of Williamson Index and Theil Index.
Keyword: Autonomy of Region, Fiscal Imbalance, Balancing Funds.


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