PENGARUH KEBIJAKAN DANA BAGI HASIL TERHADAP PENERIMAAN DAERAH DI PROVINSI KALIMANTAN TIMUR

Abstract

The implementation of regional autonomy along with fiscal decentralization in Indonesia is significantly expected to increase the amount of funds transferred to the regions. The policy aims to reduce inter-regional fiscal inequality in order to improve the quality of public services in the region. This research was conducted to find out whether central government transfers in the form of Revenue Sharing Funds (DBH) would be able to increase the regional revenues of East Kalimantan Province to fund regional needs in the context of implementing decentralization. East Kalimantan Province was selected as the case study, considering that this province has many natural resources which expectedly will receive a quite large DBH. This study uses qualitative methods to explain problems related to the implementation of fiscal decentralization policies. The focus of the study is the proportion percentage of DBH that has been regulated. Important information gathered through in-depth interviews and focus group discussions to find the core of the problem to facilitate analysis. The results of the study showed that the DBH obtained by East Kalimantan Province in recent years had decreased, so that it had an effect on overall revenue which in turn had a significant effect on the implementation of regional programs. On the other hand, a very large increase was received from the transfer of special allocation funds, but this also did not affect the revenues of East Kalimantan Province. Whereas Local Revenues did not experience a significant increase.