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CONTRIBUTION OF THE UN REGIONAL FUND AND ROYALTIES FROM MINERAL AND ENERGY NATURAL RESOURCES TO REVENUE SHARING FUNDS : Empirical Study Across All Provinces of Kalimantan Try Edi Suwarno; Nico Djundharto Djajasinga; Siti Sarah Al Rabani
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.503

Abstract

This study aims to analyze the influence of Regional Land and Building Tax (PBB) and royalties from mineral and coal natural resources (SDA Minerba) on Revenue Sharing Funds (DBH) across all provinces in Kalimantan during the 2022–2024 period. The data used are secondary data, including the realization of PBB, Minerba royalties, and DBH from local government financial reports. The study adopts a quantitative approach using panel data regression and the Fixed Effect Model, selected based on Chow and Hausman tests. The results show that Minerba royalties have a statistically significant effect on DBH, whereas Regional PBB does not show a significant influence. These findings indicate that revenue from extractive sectors plays a dominant role in shaping regional fiscal capacity in Kalimantan. The study recommends optimizing PBB collection and diversifying revenue sources to strengthen sustainable regional fiscal structures.
Co-Authors Alfikri, Rahmatullah Amirah, Shahnaz Arianne Ananda Sabrida Tora Boru Sinaga Audina Rahmi Audina Rahmi Bandi, Maulida Hirdianti Bastian, M Deafatunnizwa Ulfida Djajasinga, Nico Djundharto Enda Noviyanti Simorangkir Fitra Izzadieny Gede Adi Yuniarta Hamimah Hamonangan Siallagan Hapsara, Made Yoga Haris Reza Fathony Hayatie, Marliza Noor I Gusti Ayu Purnamawati Laoli, Victorinus M Bastian M Bastian M. Fahriyal Aldi M.Riduan Abdillah Muthmainnah, Riyadatul Nico Djundharto Djajasinga Noor Amelia Nor Rahma Rizka Nurmalina, Radna Pertiwi, Fidia Ramadhani Putri Prabowo, Kristianto Tricahya Pulungan, Faisal Fadly Rabani, Siti Sarah Al Rahmi, Audina Riyadatu Muthmainnah Rizky Aldi Setianda Sekar Mayangsari Shahnaz Arianne Amirah Shahnaz Arianne Amirah Sinaga, Ananda Sabrida Tora Br Siti Sarah Al Rabani Ulfida, Deafatunnizwa Victorinus Laoli Victorinus Laoli Yasir Hadiani