Analisis Kemandirian Keuangan Daerah Kota Yogyakarta (Studi Tentang Desentralisasi dan Otonomi Fiskal Daerah) = Analysis of Local Financial Independency in Yogyakarta Municipality (Study About Local Fiscal Autonomy and D
| Main Author: | Perpustakaan UGM, i-lib |
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| Format: | Article NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2005
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/24357/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=7330 |
Daftar Isi:
- This research aims at answering crucial question (1) why the policy of fiscal decentralization does not result in the autonomy of the local finance of the Municipality of Yogyakarta and (2) what are the influencing factors on it. Using a qualitative-descriptive method this study tries to describe the characteristics of the local finance of the Municipality of Yogyakarta in the context of local financial autonomy. Based on the results of the study, it is found that the average DDF-1 percentage of the Municipality City of Yogyakarta in 2001-2004 is 18.83%, which meets the criteria of less qualified. The average DDF-2 percentage is 10%, the DDF-3 from the formula %PBB/TPD is 4.18%, DDF-4 from the for mula BPHTB/TPD is 2.26%, and DDF-5 from the formula %DP/TPD is 72.20% in 2001-2004 on average. The average % DP/ TPD in 1998-2000 is 64.37%. This indicates the increasingly stronger domination of the local financial income from the superior government. The KF-1 value in 2001-2004 is low (3.43) as compared to the KF-1 value in 1998-2000. The KF-2 value of 2001 2004 is higher than that of 1998-2000, but the KF-2 value is not indication of the real condition of the local government because the fiscal capacity is more supported by the superior government. The fiscal gap value of 2001-2004 is indication of the presence of imaginary fiscal capacity resulting from the domination of the transfer of central government in the local fiscal capacity. The main causal factors are found in the study are (1) the problem exist ing in the authority and the implementation of revenue assignment and (2) the potentials of the local income per se. It is clearly observed from the fist factor that the revenue assignment realization of the planning, the collection and the management of local finance result in some problems as the limita tion in the kinds of tax authority and local retribution, the difficulty in determining the criteria of the tax and retribution objects following the existing regulations and also the absence of fiscal autonomy of local government in determining the basis and the magnitude of the local tax rate. Considering the second factor the significant obstacle is technical problem and the optimalization of the potential of both local tax and retribution. Keywords : fiscal decentralization, local financial independency, fiscal autonomy