Indonesia has been implemented decentralization era since 2001 in order to increasing local empowerment and local capability. During this period central government gave a all of the authority to the local government excepted authority for the political, finance,national defence, justice and religion. Beside gave the authority to the local government, central government also gave the source of the financing to the local government to meet the money follows function principle. Financial stability is the most important things on the monetary area. Many theorytical background described that decentralization have relation with the local financial stability.Using statistic approach (panel data) we could be proved that decentralization have negative relation with the local financial stability and also the other variable such as population, GRDP, constriction price index and volatility of money
The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs independently. Denpasar City is one of the areas that implement decentralization policy and requires a lot of funds to finance local development. The biggest potential held in the Denpasar area of financing comes from tax expenditures hotels and restaurants and are expected to provide the largest contribution in the PAD. This study aims to determine the effectiveness of tax collection rate hotels and restaurants and their contribution to PAD Denpasar. Methods of data collection in this study is the observation nonparticipant. The variable in this study is the ratio of the effectiveness and contribution analysis. Data analysis in this study is a quantitative analysis. Based on the analysis, the average effective tax collection hotels and restaurants in the city of Denpasar years 2009-2013 amounted to 113.54 percent categorized as very effective, and the average contribution of tax revenue hotels and restaurants in the city of Denpasar in 2009 to 2013 by 32 , 27 percent of the category quite well.
<p>In the future, the urban area will be the area that gets more complex, covered by a variety of social, economic and environment arising from population growth in the region and in line with the dynamics of globalization, democratization and decentralization. The purposes of this study is to describe and analyze the dynamics of land use and growth in the area for 1 (one) a decade in Bandar Lampung.</p><p> This research is a descriptive study using documentation for secondary data obtained from the BPS at two (2) different time points (t0 and t1). The analysis model used to assess the focus of research using quantitative analysis <em>Location Quotient</em> (LQ) and <em>Shift-Share Analysis</em> (SSA).</p><p> The results showed that: (1) During a decade in Bandar Lampung has occurred the utilization land for industrial use; settlements and services were increasingly widespread. While the use of land that is not cultivated; swamps and forests tend to be diminishing at a rate; patterns and impact varied in each parts of the city; (2) For almost a decade of economic growth in Bandar Lampung supported by sectors of the economy outside agriculture and mining and quarrying. While in the long term competitiveness of economic growth in the city was supported by the agricultural sector; Non-oil processing industry; and finance, leasing and services company. And the third (3) factors of economic growth, population growth and government policy in the form of spatial planning as well as the entry into force of the market mechanism was a trigger factor that reflected changes in land use in urban areas.</p><p> The suggestions and recommendations as well as follow up on the policy implications that can be done in Bandar Lampung, including : changing the necessary incentives and dis-incentives policy in controlling land utilization, giving the opportunity cost that owned land resources, both economic and non -economic. Additionally, in efforts to achieve sustainable urban development, expansion of public access required in determining the allocation of land use and the provision of public space is increasingly widespread and qualified as a form of services provided by the municipality to citizens.</p>
Open access
Economic Growth and Fiscal Policies
Agriculture and Agroindustry Studies
Community-based Tourism Development and Sustainability
Ady Soejoto, Waspodo Tjipto Subroto, Suyanto Suyanto
Goal of this research is promoting human development in Indonesia through fiscal decentralization. In general, funds decentralization, economic growth, public expenditure, and a decline in total poor population in the autonomous region provide significant positive effect on human development index, thus increasing decentralization funds as balance grants to autonomous regions can be used to finance local expenditure, especially public social expenditure in education and health increased more years. Fiscal decentralization policy is instrumental in supporting the success of Indonesia&#039;s human development. In particular the research of fiscal decentralization policy yield in promoting human development as an economic overview of democracy in Indonesia counties and cities were assessed based on a review of theoretical and empirical can be concluded as follows: (1) Increased decentralization funds proven to provide significant positive effect on the amount of public expenditure. (2) Increased decentralization funds proved to have a positive effect on economic growth. (3) The increasing of total poor population in the autonomous region. (4) Regional economic growth is increased not provide significant effect on reducing total poor population. (5) Decentralized funds that transferred from central government to autonomous region proven to provide significant positive effect on human development index. (6) Economic growth provides significant positive effect on human development. (7) Public expenditure of autonomous regions provides significant positive effect on human development. (8) The decline in total poor population of autonomous region provide significant positive effect on human development. (9) In general decentralization funds policies have positive impacts on human development of each autonomous region counties and cities.
ABSTRACT After regional autonomy, local governments have a great opportunity to manaage local financial includes making regional regulationwhich can be changed at any time. These conditions have made high economic costs and local ego in improving its local income. In the implementation in Ketapang regency, the ability to implement regional autonomy is still relatively low in the category of financial viability, and the level of dependence on the central government is still very high in financing development activities, so that the writteris interested to discuss the ability of region financial in defraying the local expending in Ketapang regency, therefore, the writter choses Thesis title ANALYSIS OF FINANCIAL CAPABILITY IN THE FINANCING OF REGIONAL EXPENDITURE IN THE KETAPANG REGENCY. The formulation of the problem which is analyzed is how is the fiscal capacity in financing the expenditure of Ketapangregion and how the effectiveness and efficiency of regional expenditure in Ketapang regency. The purpose of this study is to analyse the fiscal capacity to finance local expenditure Ketapang and to analyze the effectiveness and efficiency of local finance local expenditure in Ketapang. The results of this study are expected to provide input to the Government of Ketapang in planning and increasing revenue in order to know the effectiveness of policies that have been established, and as a reference for Ketapangregency Government in formulating and setting policy in the future. The analysis used in this research is descriptive method that exposes analyst and provide a comprehensive overview which explain of the actual condition. Also use the specified variable or dependent variable is the structure of local financial revenues, fiscal decentralization, revenue levels and elasticity PAD standard. The data used to support this research is in the form of quantitative and qualitative data in 2000-2012, the data source is a secondary data from the Department of Revenue in Ketapang. The analyzerthat used to answer the question in this research is the analysis of fiscal capacity, analysis of the effectiveness and efficiency analysis. From the analysis of the authors obtained a description that local financial ability to finance spending Ketapang area is still very low, the financial management area when seen by comparing the revenue realization and the target set, very effective.
Regional autonomy policy basically is a delegation of authority from the central government to the local government to regulate and manage its own government and society according to their local needs and capacity. The policy was companied by the delegation of authority to regulate and manage regional finance through the fiscal decentralization. The capability of regional finance is the ability of regional government in improving local own source revenue (PAD) that leads to the independence of regional finance which is measured by fiscal decentralization. The aim of this study is to analyze the development of local government of Sanggau regency’s financial ability. The method used in this study is descriptive study. The data source used secondary data. The data collection techniques used in this study consists of: (1) ratio degree of fiscal decentralization, (2) ratio of independence, (3) ratio routine of capability index. Based on the results of analysis, showed that: (1) the capability rate of regional finance in the government of Sanggau regency for 5 (five) fiscal years viewed by the degree of fiscal decentralization is still very low. It showed by the proportion rate of local own source revenue (PAD) 3.85% (very low), proportion rate of BPHP 6.31% (very low), and proportion rate of donations 73.62% (very low). It is showed that regional finance is still depends on central government. (2) The independence ration of regional finance showed development of fluctuation with the average rate 4.38% (very low). It shows that the capability of regional finance of Sanggau regency’s government in funding all of the activities is still depends on other sources beside PAD. (3) The ratio routine of capability index showed development of fluctuation with the average rate 5.3% (very low). It shows that the routine capability of Sanggau regency’s government I funding all of the activities is still depends on other sources beside PAD. It means that PAD has the low capability in funding its routine expenses. Keyword; Local Financial Capacity, Ratio Degree of Fiscal Decentralization, Ratio of Independence, Ratio Routine of Capability Index
The problem in this study is whether there are differences in the contribution levy market before and during regional autonomy on revenue of City of Samarinda, while the purpose of this study to determine and levy contributions market menganalsis difference before and during the autonomy of the Local Revenue Samarinda. Basic theory used to finance particularly financial management area, Levies and Local Revenue. The hypothesis of this study there was no significant difference Contributions Levy Market before and during the Regional Autonomy of the Local Revenue Samarinda. Analysis used by the difference test using data for 1996/1997 - 2000 and 2007-2011. Based on the analysis and discussion, the conclusion of this study: Growth Market levy revenue Samarinda before and during the regional autonomy has fluctuated from year to year. Comparison between the average contribution to the Market Market Reribusi revenue (PAD) Samarinda before the autonomy of 3.2% compared with the Regional Reribusi Market to revenue (PAD) Samarinda during the autonomy 3.87%, it appears that the contribution before decentralization is smaller than the contribution after regional autonomy (3.2% <3.87%), this is due to revenue (PAD) Samarinda still bertumpuh on Market Reribusi during regional autonomy. Value of average annual contribution Reribusi contribution to the Market Market Revenue (PAD) Regional Samarinda before decentralization of Rp 754 million, while the value of the average contribution per year contribution to the market Reribusi revenue (PAD) Samarinda City during regional autonomy Rp 2,018 million this means that the average annual contribution Reribusi contribution to the Market Revenue (PAD) Samarinda before regional autonomy is not the same as the average contribution per year contribution to the market Reribusi revenue (PAD) Samarinda City during regional autonomy. Furthermore, when seen from the t value of -165 is smaller than t table at n-2 with a 95% confidence level = - 3.182, this means that t <t table, these results suggest that there are significant differences in the contribution Reribusi Market before autonomy daeerah period 1995 / 1996-1999 / 2000 and during the 2007-2011 period of regional autonomy to revenue (PAD) Samarinda, the research hypothesis is accepted
Madiun is one of the cities that decentralized Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) at the time of deadline, in January 1, 2014. As we know that DJP’s data are 123 cities that have decentralized PBB-P2 before January 1, 2014. It shows that if a city can prepare well, they can decentralized PBB-P2 before the deadline. This research focused on the implementation, obstacles are happened, and result of decentralization of PBB-P2. The result of this research is Dispenda Kota Madiun has complete provision of Article 5 paragraph (1) in the Joint Regulation of the Minister of Finance and Minister of Home No. 15/PMK.07/2014 and No. 10 of 2014 about The Steps of Preparation and Implementation of PBB-P2. Dispenda Kota Madiun has been ready to manage it, but some tools like plotter and software runtime applications are unvailable. Some of obstacles that occured are not online system in Kelurahan and complaint of Taxpayers about centralization of payments at Perception Bank. Keywords: Implementation, Decentralization, PBB-P2
In the perspective of regulation, some basic things that needs attention is that the policy principles of financial balance, the basic local government funding, the source of local revenue, local revenue, the fund balance, miscellaneous revenue, borrowing, financial management in the context of decentralization, deconcentration funds, support funds, financial information systems area, as well as transitional provisions, must obtain a more serious concern. On the application of the dimensions of the Financial Balance between the Government and the Regional Government is a subsystem of the State Treasury as a consequence of the division of tasks between the Government and Local Government showed inconsistencies with the provision of financial resources of the state to the regional government in the implementation of decentralization. It is certainly a negative impact, because it is only based on the transfer of duty by the Government to the Local Government with regard stability and fiscal balance. Local finance should be managed in an orderly, obedient to laws and regulations, efficient, economical, effective, transparent and accountable with regard to fairness, decency, and the benefits to society. Keywords:State Financial Regulation,Relations Regional Center,Financial Decentralization
The act number 25, year 2007 had already been determined to spur investment growth in the region. In fact even though this law has been issued, the model of regional investment regulation still varies. Consequently investment growth of each region is not the same and it highly depends on local policies as well as local regulation on both licensing, and financing. The investment of decentralization so far has not been consistent yet; therefore, the implementation of investment in every region still varies and has an impact on uncertainty investment. Â The fact indicates that there are still some investment problems such as the case of MNR Company in Minahasa and the case of MSN Company. This research used formative law research method supported by field studies`. The results of the study show the model of regional investment regulation is still in dualism: Â the investment permit follows the model implemented by the central government with one door service, while the investment policy in the region follows the regional government in accordance with the spirit of regional autonomy. An arrangement of dualism investment impacts on investors who invest in an uncertain financing investment and security. For that reason, it is required the development of legal investment based on decentralization to accelerate the investment growth in North Sulawesi. To sum up, the dualism of the investment regulation model should be studied in a form of affirmation of macro and micro business investment in the division between the central and regional governments. To ensure the investments, the regional regulations in the field of investment protection are needed.
As a country where the economic system still depend on financing of the public sector, the expectation that decentralization policy in Indonesia can improve significantly society welfare has not been fulfilled yet. Happened in Yogyakarta which has special authority in control government affairs. Constitution no 13 years 2012 about DIY privileges consist of 5 things like filling the positions, seat, job and authorities governor and vice governor, institutional affairs, culture affairs, land affairs, and spatial affairs. With the constitution expected DIY government can guarantee right of society to live in prosperity. However, the expectation still can not fulfilled either. This study aims to identify and explain the policy configuration of DIY Privileged Funds and determine the contribution of the DIY privileged funds in public welfare acceleration. The research type used is a qualitative approach. Data collection methods technique is dept interview and elite interviews, and documentation.
This research aims to analys the progress of district finance ability to support the autonomy of natuna among 2009-2013. The type of thies research is descritive comparative. Data of this research are based on APBD and then analys by the ratio of local financial autonomy, the degree of fiscal decentralization, routine ability index, the ratio of harmony and growth ratios. Based on the results of the analysis has been done obtained the following results: Based on the ratio of local financial autonomy was performe the ability to pay a goverment programe, development and service to the society that have paid tax and retibution as a source of income of the district. the ratio of local financial autonomy is 2.11%. It meant the value of the ratio of local financial autonomy is too low. The degree of fiscal decentralization of Natuna District among 5 years is average of 2.70%. it meant the ability of Natuna ability goverment to increasing PAD and pay the expences of development still bad. Routine ability index ratio of Natuna District among 5 years is average of 2.73%. It meant the value of the Routine ability index ratio is too low. The ratio of harmony have a result that routine expenditure is bigger than the development expenditure. It meant the goverment's fund still priorited to support a routine expenditure, so that the development expenditure will be small relatively. While growth ratios desciptive an ability iof district goverment to proof and increase the success from period to another period. Growth ratios among 5 years are 3 times positive growth suce as 2011, 2012 and 2013 but once negative growth in 2010. Key Word : ratio of local financial autonomy, the degree of fiscal decentralization, routine ability index, the ratio of harmony and growth ratios.
One of the main indicators to measure the performance of regional economic development is the growth rate. Economic growth is the increase in Gross Domestic Product (GDP) of real continuous sourced from within the region. Local Government authorities to leverage the potential of local finance in local revenue as a form of decentralization. In addition to local revenue, the expenditure also affect economic growth. Spending the area in question in this research is capital expenditure. This research was conducted to determine whether the independent variable is local revenues have an impact on Gross Domestic Product (GDP) and capital expenditures. The data use in this research is a secondary data that obtained from the Central Statistics Agency of Bali, which is and then analyzed with multiple linear analysis method of intervening variables.The results showed a positive and significant effect of local revenue on capital expenditures and (GDP), capital expenditures no significant effect on GDP, and local revenue has no significant effect on GDP through capital expenditures.
AbstrakPeningkatan kapasitas pengelolaan keuangan daerah menjadi hal yang sangat penting di era desentralisasi. Pengelolaan pajak parkir yang sekilas terlihat sebagai ranah kebijakan prosedural administratif, tidak pernah bisa lepas dari berbagai patologi yang sangat problematik bagi pengelolaan keuangan daerah. Kecamatan Banguntapan dipilih sebagai unit analisis dalam penelitian ini untuk merepresentasikan permasalahan pengelolaan pajak parkir di wilayah sub urban Kabupaten Bantul. Hal ini dikarenakan kharakteristik kewilayahan Bantul sebagai daerah sub urban dapat dilihat dari kharakteristik peri urban yang ada di Kecamatan Banguntapan. Selain itu, Kecamatan Banguntapan merupakan satu-satunya wilayah di Kabupaten Bantul yang memiliki subyek pajak parkir bertarif self assessment dan flat sehingga dinamika problema manajerial keuangan daerah dapat diobservasi dan dianalisis lebih mendalam di Kecamatan Banguntapan ini untuk melihat komparasi 2 sistem pemungutan pajak parkirtersebut. AbstractCapacity building of local finance management becomes important on decentralizations era. Empirically this research is aim to show that the parking tax management at glance seen as an administrative- procedural policy domain cannot release from phenomena on the existence of problematic pathology for regional financial management. District of Bantul Banguntapan characteristic as its suburbs form themain attractionin the selection of research because of the generallocus in sub-urbanarea, began to metamorphose into a parking tax revenues fromregionsthat contribute to the area thoughnot as big financial contribution income tax parking tax in urban areas. The Banguntapan sub district was chosen as analysis unit in this research to represent the issue of parking tax management in sub urban area of Bantul. This was due to the characteristic of Bantul area as sub urban area that can be seen from the characteristics of sub urban in Banguntapan sub district. Moreover, the Banguntapan sub district is the only area in Bantul which has a parking tax subject that the cost is self assessment and flat thus the dynamic of local finance managing problems can be observed and in-depth analyzed in Banguntapan sub district to seek the comparison of those 2 parking tax collection systems.
This study was conducted examine the effect of fiscal decentralization and fiscal stress economic growth in the province of Bali, either directly or through a local financial performance. The research data is secondary data taken from publications of Ministry of Finance, BPS and Bappeda each regency / city. The variables analyzed using path analysis to determine the direct and indirect influence of the variables the research model . The results of this analysis revealed that fiscal decentralization variable indirectly and fiscal stress variables affects economic growth significantly through regional financial performance , fiscal decentralization variables and fiscal stress directly influence economic growth , and financial performance variables significantly influence economic growth. To promote economic growth in an era where the area of fiscal decentralization, local governments are expected to increase their fiscal capacity, through the development of commodity-based economic activity, the intensification and expansion of revenue and efficient financial performance.
This research wasintended to describe the degree of fiscal decentralization in the autonomous regions in East Javaprovince in 2006-2010. This research belongs to the genre of secondary data with quantitativedescriptive type. The population in this study was all regencies/cities in East Java Province. Thedegree of fiscal decentralization was calculated from data collected by the three ratios, that is: a)PAD (Local Revenue) with TPD (Total Local Revenue); b) BHPBP (Tax and Non-Tax Sharing)with TPD; c) regional contribution to TPD. The research results showed that, first, seen from theratio of PAD to TPD, DDF (Degree of Fiscal Desentralization) of regencies/cities in East Javain 2006-2010 was in very low category with an average DDF percentage of 8%. Second, DDFof regencies/cities measured in terms of ratio of local contribution and TPD, had a high level ofDDF, reaching 83%. Third, DDF of regencies/cities in East Java in 2006-2010 of BHPBP ratiowith TPD had a very low percentage, reaching an average of only 9%, so the region’s financialdependence on the construction financing of central government funding is very high. Keywords : regional autonomy, fiscal decentralization, degree of fiscal decentralization.
Abstract : Supporting Local Revenue in Fiscal Decentralization and Regional Development . In the framework of the implementation of regional autonomy in accordance with UU No.32 Tahun 2004 on local government . Local governments are required to be able to organize and manage his own household Sweeping based regulations and develop and increase revenue . This study aims to determine , describe and analyze the role of local revenues to support fiscal decentralization and regional development . By using this type of qualitative research method with a descriptive approach . The analytical method used is through an interactive method of Miles and Huberman . It can be concluded that the local revenue Batu City still has a low degree of fiscal decentralization , the high degree of dependence on the central government means that there is a low contribution to the financing of development in the Batu City , especially in the construction of road infrastructure , irrigation and network. Keywords: Revenue, Fiscal Decentralization, The degree of fiscal Abstrak: Pendapatan Asli Daerah dalam Menunjang Desentralisasi Fiskal dan Pembangunan Daerah. Dalam rangka penyelenggaraan otonomi daerah sesuai dengan Undang-undang No.32 Tahun 2004 tentang pemerintah daerah. Pemerintah daerah dituntut agar mampu mengatur dan mengurus rumah tangganya sendiri secara luas dan menyeluruh berdasarkan peraturan yang berlaku dan mengembangkan dan meningkatkan pendapatan asli daerah. Penelitian ini bertujuan untuk mengetahui, mendeskripsikan dan menganalisi peran pendapatan asli daerah dalam menunjang desentralisasi fiskal dan pembangunan daerah. Dengan menggunakan jenis metode penelitian kualitatif dengan pendekatan deskriptif. Metode analisis yang digunakan adalah melalui metode interaktif Miles dan Huberman. Dapat disimpulkan bahwa pendapatan asli daerah Kota Batu masih memiliki derajat desentralisasi fiskal yang rendah, tingkat ketergantungan yang tinggi terhadap pemerintah pusat berarti menunjukan adanya konstribusi yang rendah terhadap pembiayaan pembangunan pada pemerintah Kota Batu, khususnya dalam pembangunan infrastuktur jalan, irigasi dan jaringan. Kata kunci: pendapatan asli daerah, desentralisasi fiskal, derajat desentralisasi fiskal
The Implementation of the Indonesian government policy on regional autonomy that was effectively commenced since 1 January 2001, is considered as a very democratic policy and fulfilling aspects of real decentralization. Decentralization itself aims to improve the welfare and public services, development of democracy life, justice, equity, and the maintenance of harmonious relations between the central and regional as well as between regional and regional. Regional Revenue (PAD) are all local revenues derived from the native of economic resources. General Allocation Fund (DAU) is fund that sourced from the state budget allocated to bring equity finance capabilities among regions to fund the needs of the region in the implementation of decentralization .This research aimed to 1) determine the amount of PAD and DAU in each District / City Eks Karisedanan Kedu, 2) to find out whether PAD will impact towards the Regional Expenditure Budget (APBD) of District/City Eks Karisedanan Kedu, 3) to find out whether the DAU will impact the Regional Expenditure Budget of District/City Eks Karisedanan Kedu. The observed variables in this research are PAD, DAU and APBD Year 2001-2011. The data that have been obtained is secondary data, then the data is analyzed by using multiple linear regression analysis methods and F examination. The results of the research are: From those six Regional Level II Eks Karisedanan Kedu, there are four areas namely Magelang City, Purworejo District, Temanggung District and Wonosobo District have Regional Expenditure Budget that is highly supported by its each PAD. It can be seen from the amount of the regression coefficients and the role of PAD in sequentially as follows; b1 the amount for Wonosobo District is 7,114; b1 for Magelang City is 6.697; b1 for Temanggung District is 4,621; b1 for Purworejo District is 4.532. Infact, the role of PAD towards Regional Expenditure Budget for Magelang District and Kebumen District is negative; The dominant role of the DAU towards Regional Expenditure Budget is located in Magelang District, Kebumen District, then followed by Purworejo District, Temanggung District and Wonosobo District. It can be seen from the amount of the coefficients as follows; b2 the amount for Magelang District and Kebumen District is 1,562; b2 for Purworejo District is 1,012 ; b2 for Temanggung District is 0.944; b2 for Wonosobo District is 0.904;Based on the R Square for each Local Government District / City Eks Karisedanan Kedu as follows; Magelang City = 0.824; Magelang District = 0.966; Purworejo District = 0.974; Kebumen District = 0.966; Temanggung District = 0.990 and Wonosobo District = 0.985. Based on the figures above, it can be concluded that the average for each District Local Government / City Ex Residency Kedu, has Regional Expenditure Budget that is financed by more than 96 % of PAD and DAU, while the remaining is less than 3.5 % came from other income . Unless Regional Expenditure Budget of Magelang City which is 82.4%, is financed by PAD and DAU, while the remaining is 17.6 % came from.other.income.Keywords : budget , revenue and DAU.
Arvind Nair, Matthew Wai‐Poi, Taimur Samad, Pedro Cerdán-Infantes · 18 authors
Within the next two decades Indonesia aspires to generate prosperity, avoid a middle-income trap and leave no one behind as it tries to catch up with high-income economies. These are ambitious goals. Realizing them requires sustained high growth and job creation, as well as reduced inequality. Can Indonesia achieve them? This report argues that the country has the potential to rise and become more prosperous and equitable. But the risk of 'floating in the middle' is real. Which pathway the economy will take depends on: (i) the adoption of a growth strategy that unleashes the productivity potential of the economy; and (ii) consistent implementation of a few, long-standing, high-priority structural reforms to boost growth and share prosperity more widely. Indonesia is fortunate to have options in financing these reforms without threatening its long-term fiscal outlook. The difficulties lie in getting the reforms implemented in a complex institutional and decentralized framework. But Indonesia cannot afford hard to not try harder. The costs of complacency, and the rewards for action, are too high.
Groundwater tax is one type that is managed by the local tax . Tax groundwater previously managed by the provincial government then managed entirely by local governments as a form of decentralization . Implementation of tax policy at Tegal ground water is fully regulated in Regulation No. 2 of 2011 About Tax Groundwater . Authorized agency in terms of tax collection and management of ground water is Revenue Service, Management, Finance and Public Asset ( DPPKAD). Local regulations governing the issuance of tax policy groundwater is one of the efforts to preserve and control of groundwater use , so that it can be used on an ongoing basis and the tax function as a source of income to finance a useful area for regional development. This study aims to explain how tax policy implementation groundwater management in Tegal and identify aspects that support and hinder the implementation of tax policy groundwater managed by DPPKAD Tegal and is expected to become an input for implementing this policy. Supporting and inhibiting aspects identified aspects of the phenomenon of financial resources, economic conditions, social and political society, communication, and characteristics of the implementing agency. This is a descriptive qualitative study, using snowballing sampling technique. This study shows that the implementation of the groundwater tax already well proven with the successful achievement of the groundwater tax revenue , but there are some obstacles in its implementation. Many inhibiting factors that affect the implementation of groundwater tax collection, there are limited budget, yet comprehensive level of consciousness by taxpayer, and the lack of participation of the taxpayer and lack of socialization because DPPKAD has never held a formal socialization.
<p class="Abstract1">The regional autonomy in Indonesia gives the implication to the shift of authority between the center and local government in many sectors. The regional autonomy also makes the decentralization that related with the local financing management, the economy planning including the local planning and other planning that shifted from the central government to the local government. The study aims to know the effect of fiscal decentralization from the income and spending aspect towards the local economic development in Indonesia (gas and oil nationally). The method analysis in this study is the panel data from 1995-2000 and 2001-2004.The result shows that before decentralization on the year of 1995-2000, the fiscal decentralization whether from income or spending aspect has negative influence to the economy growth. Coming into decentralization from 2001-2004, the fiscal decentralization on supporting the economy development, whether from government income or spending is increasing. But the fiscal decentralization is exceeding the spending aspect compare to the income, whether in national level, with oil and gas or without oil and gas, inside Java or outside Java. <p class="Keyword1"> <p class="Abstract2"><strong></strong>Pelaksanaan otonomi daerah di Indonesia membawa implikasi pada pelimpahan kewenangan antara pusat dan daerah dalam berbagai bidang. Adanya otonomi daerah maka terjadi desentralisasi yang menyangkut pengelolaan keuangan daerah, perencanaan ekonomi termasuk menyusun program-program pembangunan daerah dan perencanaan lainnya yang dilimpahkan dari pusat ke daerah. Studi ini bertujuan untuk mengetahui pengaruh desentralisasi fiskal dari sisi penerimaan dan pengeluaran terhadap pertumbuhan ekonomi daerah provinsi di Indonesia (nasional dengan migas dan tanpa migas, di Jawa dan di luar Jawa). Metode analisis yang digunakan dalam penulisan studi ini menggunakan data panel secara terpisah pada periode 1995-2000 dan 2001-2004. Hasil analisa menunjukkan bahwa sebelum pelaksanaan era desentralisasi periode 1995-2000, pengaruh desentralisasi fiskal dari sisi penerimaan dan pengeluaran berpengaruh negatif terhadap pertumbuhan ekonomi, baik untuk tingkat nasional dengan migas dan tanpa migas, di Jawa dan di luar Jawa. Memasuki era desentralisasi selama kurun waktu 2001-2004, pengaruh desentralisasi fiskal dalam mendorong pertumbuhan ekonomi, baik melalui sisi penerimaan maupun pengeluaran mengalami peningkatan dibandingkan sebelum era desentralisasi. Namun pengaruh desentralisasi fiskal tersebut jauh lebih besar melalui sisi pengeluaran dibandingkan sisi penerimaan daerah, baik di tingkat nasional dengan migas dan tanpa migas, di jawa maupun di luar Jawa. <p class="Keyword1">
Decentralization in Indonesia is principally implemented via two laws. Law 32/2004 on Regional Autonomy (original Law 22/1999) restructures the organizational arrangements of the regional government system, with a view to: (1) giving local governments at district and municipal level, greater representation, autonomy and resources; (2) giving emphasis to local knowledge and preferences about development; and (3) providing opportunities for local people to participate in decision making. The companion Law 33/2004 on Fiscal Balance between central and regional governments (original Law 25/1999) focuses on the intergovernmental fiscal system, intending to promote a more equitable distribution of resources, to increase responsiveness and fiscal capacity of local governments at district and municipal level, and to improve social welfare. By their stated objectives, these two laws depict the motives of Indonesia’s ‘Reformasi’ (reform) in 1999, in order to reform a long lasting centralized autocratic regime into a public-participatory democratic system. The outcome of these two key laws on decentralization, and more specifically on the alleviation of poverty, cannot be separated from two features. First, the role of central government transfers to sub-national levels to support the process of decentralization. And second, the commitment of local governments to allocate the resources for developmental purposes and poverty reduction. Although the latter plays a vital role in regards to empowering the poor, the former is equally important as a source of finance to support local governments that are lacking financial competency to perform regional autonomy.
This research of The Regions OriginalRevenue Realization Potency in Achieving Region Finance Independence of Regency Sekadau Year 2006-2011. it aims to analyze regency region financial conditions of Seakdau Regency, how is growth, composition, effectiveness, self region acceptance liability, and PADS acceptance elasticity at Sekadau Regency, as one of financial performance indicator region, on year period that is utilized 2006 to 2011. The variable that analyzed is, all the regions revenue's component, PAD, taxes, retribution, etc. propertied region, Population, and PDRB by use of data skunder that acquired of on duty Regency Region Income sekadau and BPS (Sekadaus Regency in Numeral). Result observationaling to point out that up to growth research period PAD Sekadaus Regency as big as 45.94 % by Region Taxes compositions 27%, Region Retribution 18%, Wealth management result region 7%, and etc. PAD is 48%. While PADS acceptance effectiveness up to that period average as big as 98.61%. Degrees arithmetic result Decentralize Fiscal at Regency sekadau that bottommost, up to year period 2006-2011 which is average just as big as 2,73 %. this bottommost bases Depdagris criterion. Elasticities arithmetic result point out PADS growth sekadau inelastiss regency to PDRB namely as big as 0,35. Meanwhile elasticity to population as big as 0,05(inelastis). Its mean is changed or added islandic as big as 1 % make changing or added total PADS acceptances as big as 0,35%, and is changed or added islandic as big as 1 % make changing or added total PADS acceptances as big as 0,055%, . Key word: Effectiveness, Elasticity, PAD, Financially Region.
Taxation is a legal transfer of money from public to government revenue. Taxes collected by the government are intended to facilitate the development of projects that benefits the citizens and also supporting the activities of the government. Tax collection and tax management is a field that has a contention since majority of tax payers don’t trust the tax collectors even during the ancient days of Jesus as the bible states. The main objective of the study was to assess the challenges of decentralized revenue collection and its effects on local administration. The study aimed to establish the extent in which decentralization of revenue collection can promote community participation in the decision-making process by devolving powers and resources to the local level, strengthen responsibility and transparency by requiring that local authorities be directly accountable to the communities they serve by establishing a clear link between taxes paid and service delivery, enhance the response capacity and sensitivity of public administration to the local environment by placing the planning, financing, and management of service delivery at the delivery point, enhance and sustain local planning and management capacity as a means to promote economic development and poverty reduction and strengthen the efficacy and efficiency of service delivery. It was evident that there is a strong, and quite well-founded belief, that a large part of the tax collected will not be spent on the welfare of the public at large, but rather on the politicians’ personal needs/wants, or the needs/wants of these politicians’ favourites. Due to the above problem, people simply do not expect that paying taxes will lead to any increase in the quantity and quality of public goods and services provided by the state. Hence, they have nothing to gain from paying taxes. The researcher recommended that the government should make clear, credible promises for improvements and increases in public goods and services: infrastructure, public transportation, education, health, social security. It should show people that if they pay more through taxation, then their expenses will be reduced by the state, in some way, through cheaper education or healthcare, for example. Second, governments should be more transparent about how much tax is collected, from whom it is collected (geography, profession-wise), and where it is eventually spent. Third, ensure that filing in taxes is easy, and that help is available for those finding it difficult. Make tax evasion hard in the first place. Fourth, reduce the tax burden on the lower and middle classes. Fifth, increase the tax net to include untaxed and low