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All Journal Priviet Social Sciences Journal Economie : Jurnal Ilmu Ekonomi
Tama, Tuti Adi
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Connection fiscal decentralization and poverty in South Sulawesi: Analysis of the 2004–2024 period Ashari, Ihsan; Tama, Tuti Adi; Komarlina, Dwi Hastuti Lestari
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.844

Abstract

This study highlights both direct and indirect linkages mediated by economic growth, as it investigates the effects of fiscal decentralization on poverty levels in South Sulawesi Province between 2004 and 2024. The General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH), and Local Own-Source Revenue (PAD) are the four main fiscal mechanisms that are the focus of this study. Using route analysis with time-series data in SPSS, this study reveals several important findings. Poverty levels are significantly negatively impacted by economic growth. As a mediating variable, DAU shows a strong positive relationship with poverty, but DAK and PAD show notable negative relationships. DBH, on the other hand, does not demonstrate a noteworthy indirect impact on poverty via the conduit of economic expansion. The findings suggest that the efficacy of fiscal decentralization in alleviating poverty varies among different fiscal instruments, with DAK and PAD yielding the most beneficial results when implemented in programs that foster economic growth. These insights provide critical guidance for policymakers aiming to enhance the effectiveness of fiscal decentralization strategies in combating poverty in South Sulawesi Province.
Kebijakan Fiskal dan Resistensi Sosial: Studi Kasus Protes Kenaikan Pajak di Kab. Pati Jawa Tengah 2025 Aziz, Teguh Abdul; Arifah, Nida; Yasin, Hizqiel Nadjib; Munawwar, Rapi Badrun; Azzahra, Qiny Shonia; Tama, Tuti Adi
Economie: Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2026): January
Publisher : Faculty of Economic an Business Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/economie.v8i1.5000

Abstract

Fiscal policy serves as a crucial instrument for the government in managing economic conditions through state revenue and expenditure. However, the implementation of such policies often triggers public discontent, especially when it involves tax increases. This study explores the dynamics of social resistance to the tax hike policy enacted in Pati Regency, Central Java, in 2025. The research is grounded in the widespread protests by small and medium-sized enterprise (SME) actors who felt disadvantaged by the policy. A qualitative approach was employed, with data collected through in-depth interviews, direct field observation, and analysis of relevant documents. The findings reveal that social resistance was driven by inadequate public outreach, limited transparency in how tax funds were utilized, and perceptions of unfair tax burdens across business sectors. The study concludes that a more participatory, accountable, and locally adaptive fiscal policy is necessary to reduce the risk of social conflict and to ensure sustainable public revenue collection.
Co-Authors Arifah, Nida Ashari, Ihsan Aziz, Teguh Abdul Azzahra, Qiny Shonia Komarlina, Dwi Hastuti Lestari Munawwar, Rapi Badrun Yasin, Hizqiel Nadjib