Detail buku

No BukuT.IPB.2010.23
PenulisNeli Agustina
Judul BukuDisentralisasi Fiscal , Tax Effort, dan Pertumbuhan Ekonomi Daerah: Studi Empratik Kabupaten/Kota Se-Indonesia
PembimbingD.S.Priyarsono, Ph.D.
AbstrakABSTRAK INDONESIA : Tidak ada ABSTRAK INGGRIS : NELI AGUSTINA. Fiscal Decentralization, Tax Effort, and Economic Growth: An Empirical Study on Districts and Municapilities in Indonesia 2001-2008. under the supervision of D.S.PRIARSONO and BIDIASIH. Indonesia has implemented a new policy of regional autonomy and fiscal decentralization for more than 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 government have the authority to explore and collect their own-source revenue (pendapatan hasil daerah, or PAD), i.e. trought the improvement of their tax effort. The objectives of this study are (1) to describe the fiscal performance of districts sides, (2) to analyze the effects of intergovernmental transfer (dana perimbangan, or balancing fund from the central to regional governments) on regional tax effort, and (3) 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 result show a relatively low contribution of PAD to regional revenues governments. Intergovernmental transfers positively effect tax effort. The result of the elasticity analysis also indicates a positive role of the transfers as stimuli to economic growth. Keywords: Regional Autonomy, Fiscal Decentralization, Own-Source Revenue, Intergovernmental Transfers, Tax Effort.