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All Journal Jurnal Manajemen Keuangan Publik Jurnal Perpajakan dan Keuangan Publik
Farisa Noviyanti
Ministry Of Finance
Economics, Econometrics & Finance Social Sciences

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Intergovernmental Transfer Dynamics in Indonesia’s Fiscal Decentralization: Evidence from a Punctuated Equilibrium Perspective Farisa Noviyanti
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 10 No 1 (2026): Ekonomi Publik, Kebijakan Fiskal/Negara, dan Pembangunan Daerah
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v10i1.3881

Abstract

This study examined the dynamics of fiscal decentralization reform in Indonesia using the framework of Punctuated Equilibrium Theory (PET). Since the early 2000s, intergovernmental transfers have expanded steadily and have become the primary source of subnational government revenue. However, the COVID-19 pandemic and the enactment of Law No. 1 of 2022 on Central–Regional Financial Relations marked an important institutional shift in Indonesia’s fiscal governance. This research analyzed annual intergovernmental transfer allocations from 2001 to 2025 obtained from official State Budget data. The study applies distributional analysis of annual growth rates and complemented the quantitative assessment with qualitative policy document review. The results indicated that changes in transfer allocations followed a leptokurtic distribution, characterized by many small incremental adjustments and a limited number of large fiscal shifts. The period after 2020 showed a clear deviation from the previous expansionary pattern, suggesting the occurrence of a fiscal punctuation triggered by economic shock and regulatory reform. These findings indicated that Indonesia’s fiscal decentralization trajectory reflected prolonged periods of incremental stability interrupted by episodic structural adjustments. The study contributes to the literature on public finance and policy dynamics by demonstrating how institutional structure and crisis events interact in shaping fiscal decentralization reform in developing countries.
Determinants of Grant Absorption in Indonesia: Evidence from Fiscal Capacity, Grant Management Experience, and Regional Heterogeneity Farisa Noviyanti
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.54276

Abstract

This study examines how local fiscal capacity and previous grant management experience influence grant absorption performance in Indonesia. Grants are a crucial component of development funding with specific purposes and are executed through formal agreements. Because grants often require pre-financing, local fiscal capacity becomes an important determinant when proposing recipients, as stipulated in existing regulations. Using panel data from 546 regional governments for 2019–2023, this study applies fixed-effects and random-effects regressions with clustered standard errors. The analysis first tests aggregate grant absorption and then examines differences by funding source: foreign loans (FL), foreign grants (FG), and domestic revenues (DR). Results show heterogeneous effects: fiscal capacity negatively affects FL absorption but positively affects FG, while neither overall grants nor DR grants are significantly influenced. Prior grant management experience improves FL absorption but has no significant effect on FG or DR. The interaction between fiscal capacity and experience is marginally positive for FL but strongly negative for FG, indicating distinct moderation patterns across funding types. Audit quality shows no direct relationship with absorption, while geographic disparities persist, with Java outperforming eastern regions. These findings highlight the need for tailored grant absorption strategies that consider both funding characteristics and regional capacity gaps.
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