Main Article Content
Abstract
Intergovernmental fiscal transfers are critical elements of public finance in
decentralized countries. In the context of Indonesia’s decentralization reforms,
their design and implementation have significant impacts on the potential revenue
and fiscal capacity of basic public service provision. The case of Indonesia’s 2001
Big Bang decentralization illustrates the challenges associated with implementing
significant reforms in the intergovernmental fiscal system. The practice of
decentralization policy in Indonesia since the time has not generally improved
local development performance yet. This study evaluates fiscal decentralization,
focusing on fiscal capacity as the impacts of the intergovernmental fiscal
equalization transfers, in the case of Gunung Kidul, Yogyakarta. The study shows
a low percentage of its own revenue compared to its total budget. It indicates the
failure of fiscal decentralization policy in improving local government fiscal
capacity.
decentralized countries. In the context of Indonesia’s decentralization reforms,
their design and implementation have significant impacts on the potential revenue
and fiscal capacity of basic public service provision. The case of Indonesia’s 2001
Big Bang decentralization illustrates the challenges associated with implementing
significant reforms in the intergovernmental fiscal system. The practice of
decentralization policy in Indonesia since the time has not generally improved
local development performance yet. This study evaluates fiscal decentralization,
focusing on fiscal capacity as the impacts of the intergovernmental fiscal
equalization transfers, in the case of Gunung Kidul, Yogyakarta. The study shows
a low percentage of its own revenue compared to its total budget. It indicates the
failure of fiscal decentralization policy in improving local government fiscal
capacity.
Article Details
License
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
How to Cite
Sriyana, J. (2012). Analisis Kapasitas Fiskal Daerah: Studi Kasus di Kabupaten Gunung Kidul. Unisia, 32(72). https://doi.org/10.20885/unisia.vol32.iss72.art8