Transfer Pusat dan Upaya Pendapatan Asli Daerah (Studi kasus Kabupaten/Kota di Kalimantan Barat)

Abstract

This study aims to obtain empirical evidence the impact of intergovernmental transfers on local revenue effort. This study uses unbalanced panel data from 14 Regency / Municipality in West Kalimantan Province during the period 2001 to 2009.The research concluded that (1) There are differences in the local revenue capacity in the Regency/Municipality West Kalimantan Province, causing the local revenue efforts was different, (2) On average in the Regency / Municipality West Kalimantan Province, DAU and DBH tax (unconditional transfers ) has a positive and significant effect on local revenue effort, (3) On average in the Regency / Municipality West Kalimantan Province, DAK (conditional transfers) has a negative and significant effect on local revenue effort.