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All Journal Journal of Indonesian Economy and Business Jurnal Ekonomi dan Pembangunan Indonesia
B. Raksaka Mahi
University of Indonesia
Economics, Econometrics & Finance

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LOCAL OWN REVENUE MOBILIZATION IN INDONESIA Mahi, B. Raksaka
Journal of Indonesian Economy and Business Vol 26, No 1 (2011): January
Publisher : Journal of Indonesian Economy and Business

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Abstract

Decentralization policy in Indonesia has given an increase of authority to local government in managing their own local finance. One of the characteristics of the decentralization policy is to increase local taxing power, with the objective to optimize local own revenue in supporting local spending. Given the current data observation, it is obvious that many local governments do not have significant local own revenue to support their local spending. This paper-adopting tax elasticity method-attempts to evaluate the present local own revenue optimization. Furthermore, by adopting a decomposition of tax elasticity, this paper also attempts to elaborate factors affecting local own revenuecollection.The estimated local own revenue elasticity show that most taxes and user charges, which are the main sources of local own revenue, are considered not a buoyant tax. Moreanalysis using a decomposition of tax elasticity shows that tax to base elasticity is weak, suggesting that local governments need to improve discreationary tax changes at local level, such as local base changes, collection changes, and enforcement changes. The analysis also shows that some local tax bases are not responsive to the economic growth, which leads to the recommendation to improve local business environment, such as streamlining local regulations and reducing harmfull local taxes and user charges.Keywords: local finance, local government owned revenue, fiscal decentralization, local tax elasticity, local tax base, nuisance local taxes, local economic growth
Dampak Desentralisasi Fiskal terhadap Volatilitas Belanja Pemerintah Kabupaten/Kota di Indonesia Mahi, B. Raksaka; Supriyanti, Syarah Siti
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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Abstract

The volatility of expenditures sub-local derived from central government transparency in transfers to local governments may aggravate sublocal economy. This study aims to analyze the effect of fiscal decentralization to the level of volatility of local government spending in 230 sub-local in Indonesia. We use two periods, before and after the implementation of Law No. 28 Year 2009. The regression results indicate that the volatility of local government spending may decrease if the degree of fiscal decentralization increases, especially at the time when districts implement that law. As responsive taxation can provide incentives for smooth spending for sub-local government.
Co-Authors Supriyanti, Syarah Siti