Analisis Pengaruh Desantralisasi Fiskal terhadap PDRB Per Kapita Antar Provinsi di Indonesia

Abstract

This study aims to investigate and analyze the impact of fiscal decentralization on per capita GRDP across provinces in Indonesia. Additionally, the research examines the influence of Regional Own-Source Revenue (PAD) on per capita GRDP across provinces in Indonesia, the effect of the General Allocation Fund (DAU) on per capita GRDP, the effect of Revenue Sharing Fund (DBH) on per capita GRDP, the effect of the Specific Allocation Fund (DAK) on per capita GRDP, and the overall impact of fiscal decentralization on per capita GRDP. The study also seeks to analyze the combined effects of PAD, DAU, DBH, and DAK on per capita GRDP across provinces in Indonesia. The data analysis technique employed in this research is panel data analysis. The data used are secondary data, which have been collected by data collection institutions and made available to the public. The data for this study were sourced from the Central Bureau of Statistics, the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia (DJPK Kemenkeu), as well as books, journals, and websites relevant to this research. The variables include per capita GRDP, Regional Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Revenue Sharing Fund (DBH), and the Specific Allocation Fund (DAK). The results of the study indicate that during the administration of Susilo Bambang Yudhoyono (SBY), the variable PAD had no effect on per capita GRDP, the variable DBH had no effect on per capila. GRDP, and the variable DAK also had no effect on per capita GRDP. Meanwhile, during the administration of Joko Widodo (Jokowi), PAD had a significant impact on per capita GRDP, DAU influenced per capita GRDP, DBH had no effect, and DAK similarly had no effect on per capita GRDP. Furthermore, the R-square value during SBY's administration was 11.12%, which is higher compared to the 8.7% during Jokowi's administration. This indicates that the role of PAD, DAU, DBH, and DAK in influencing per capita GRDP was more pronounced during SBY's administration.