KAJIAN KETIMPANGAN FISKAL (FISCAL IMBALANCE) DAN KEBIJAKAN DESENTRALISASI FISKAL PADA DAERAH OTONOM
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Abstract
Tulisan ini mengkaji secara deskriptif ketimpangan fiskal (fiscal imbalance), baik sebelum maupun setelah otonomi daerah diterapkan. Ketimpangan fiskal (fiscal imbalance) pada tulisan ini, meliputi ketimpangan fiskal vertikal (vertical fiscal imbalance), maupun ketimpangan fiscal horisontal (horizontal fiscal imbalance) yang dikaji berdasarkan tingkatan pemerintahan, baik pada kabupaten / kota mapun provinsi.
Konsep perhitungan besarnya koefisien ketimpangan fiskal dilakukan menggunakan berbagai formula dari para ahli, dimana koefisien ketimpangan fiskal vertikal (vertical fiscal imbalance) nilainya antara 0 sampai dengan 1. Semakin kecil nilai koefisien berarti daerah semakin tergantung pada pemerintah pusat. Sebaliknya semakin besar koefisien ketimpangan fiskal menunjukkan semakin mandiri daerah-daerah tersebut dalam membiayai pengeluarannya.
Kata Kunci : Ketimpangan fiskal, Desentralisasi fiskal, daerah otonom.
References
Anonymous, 2001a: 3-7, Addressing Fiscal Imbalance, Report of Provincial and Territorial Finance Ministers, Prepared for discussion at the 2001 Annuel Premiers’ Conference, Victoria, British Columbia, August 1-3, 2001.
_________, 200b1: 1-4. Response to Conference Board of Canada Report on Vertical Fiscal Imbalance. http://www.conferenceboard.ca/press/documents/futurehealth.pdf.
_________, 2001c: 4-5, Fiscal Imbalance : Problems and Issues, Commision on Fiscal Imbalance, Discussion Paper For Public Consultation, Quebec. www.desqquilibrefiscal.qouv.qc.ca.
_________, 2001d:3-4, Fiscal Imbalance and Equalization, A New Brunswick Perspective, ISBN 1-55236-716-9, Department of Intergovernmental Affairs, Department of Finance, New Nouveau Bruswick.
__________, 2002a : 1-14, Fiscal Prospects for The Federal and Provincial/Territorial Governments, Economic Performance and Trends, ISBN 2-550-39628-6, Legal Deposit, Bibliotheque Nationale du Quebec.
__________, 2002b, Canada’s Fiscal Imbalance, Resolving this Issue is Key to Sustaining Health Care and Other Social programs, A Perspective from Canada’s Provincial and Territorial Ministers of Finance, April, 25, 2002.
__________, 2004:25-26, Correcting Fiscal Imbalance, Finances Quebec, ISBN 2-550- 42381-X, Legal Deposit, Bibliotheque Nationale du Quebec.
______, Robert McNab and Mary Beth Walker. 2001. The analysis of Fiscal Decentralization Policies: A Review of Statistics and Regression Techniques. Fiscal Policy Training Program. Fiscal Decentralization in Developing and Transition Economies. World Bank Institute and Georgia State University. Andrew Young School of Policy Studies. Atlanta. Georgia. USA.
Bird, Richard and Tarasov, Andrey V, 2002:1-24, Closing The Gap: Fiscal Imbalances and Intergovernmental Transfer in Developed Federations, International Studies Program, Working Paper 02-02, March 2002, Andrew Young, School of Policy Studies, Gergia State University.
Boadway, Robin, 2004 : 1-15, Should The Canadian Federation be Rebalanced? Working paper # 2004-1, April 2004, RBC Financial Group, Economic Policy Research Institute EPRI Working Paper Series, The University of Western Ontario London, Ontario, N6A 5C2 Canada.
__________, 2005, Decentralized Antipoverty Program Delivery in Developing Countries, Journal of Public Economics Vol. 89, pp. 675- 704.
Dahlby, Bev, 2005: 12-13, Is There a Fiscal Imbalance? I’m Not Sure, University of Alberta, http://www.economist.com/research/Economics/alphabetic.
Federal Reserve Bank of Philadelphia, 2005: 1-7. Fiscal Imbalance: Problems, Solutions, and Implications, The Philadelphia Fed Policy Forum.Research Department. Federal Reserve Bank of Philadelphia 6th and Arch Streets.
Grewal, Bhajan, 1995:33-34, Vertical Fiscal Imbalance In Australia: A Problem For Tax Structure, Not For Revenue Sharing, CSES Working Paper No. 2, March 1995. Centre for Strategic Economic Studies, Victoria University, Melbourne, ISSN : 1322-5128 ISBN : 1-86272- 433-4.
Grigg, Peter and Quiggin, John, 2005, Fiscal Imbalance Drag on Infrastructure Investment. www.infrastructurefirst.com.au
Hamid, Edi Suandi, 2003, Ketimpangan Fiskal Vertikal dan Formula Alternatif Dana Alokasi Umum (DAU), Disertasi UGM (tidak dipublikasikan), Yogyakarta.
__________, 2005. Formula Alternatif Dana Alokasi Umum (DAU) Upaya Mengatasi Ketimpangan Fiskal Dalam Era Otonomi Daerah. UII Press, Jogjakarta.
Hilaire-St, France, 2005 : 1-13, Fiscal Gaps and Imbalances : The New Fundamentals of Canadian Federalism, Institute for Research on Public Policy, Montreal, The Institut of Intergovernmental Relations, Queen’s University.
Halifax, N.S, 2005, Presentation to the House of Commons Subcommittee on Fiscal Imbalance, Honourable Mitch Murphy Treasurer of the Province of Prince Edward Island, Friday, February, 2005.
Jackson, Harriet, Wu, Lisa and Matier, Chris, 2001: 1-29, Analysing Vertical Fiscal Imbalance in a Framework of Fiscal Sustainability, Department of Finance Wor-king paper 2001-23
Kumar Pant, Devendra and Sinha, Sunil Kumar, 2004:16-19, Fiscal Imbalance and the Indian Economy: Implications for Growth, Presented at a workshop held at IIM Kolkatta in December 2004.
Langoday, O, T, 2006, Pengaruh Desentralisasi dan pemerataan Fiskal Terhadap Kapasitas dan Kebutuhan Fiskal serta Pajak Daerah Di Provinsi Nusa Tnggara Timur, Disertasi Universitas Brawijaya (Tidak dipublikasikan).
Lozano E, Ignacio, 2000: 1-4, Colombia’s Public Finance in The 1990s: A Decade of Reforms, Fiscal Imbalance, and Debt, Department of Economics Research Banco de la Republica, Columbia. Paper presented at the POE Structure Meeting on Fiscal Policy Issues, Osaka, Japan, September 28 and 29, 2000.
Lau, Evan and Baharumsyah, Zubaidi Ahmad, 2002:1-24, Regime Changes and The Sustainability of Fiscal Imbalance in East Asian Countries, Department of Economics, Faculty of Economics & Management 400 UPM Serdang, Selangor Darul Ehsan, Malaysia.
Martinez-Vasquez, J., and Jameson Boex. 2001. Russia’s Transition to a new Federalism, Report No. 22026. World Bank Institute. Learning Resource Series, Washington, DC.
Poschmann, Finn, 2005 : 1-3, The Fiscal Background to a Fiscal Gap, Working Paper, September 2005, C.D. Howe Institut, www.cdhowe.org.
Rezk, Ernesto, 1998., “Argentina: Fiscal Federalism and Decentralization” dalam Bird, Ricard M dan Francois Vaillancourt (eds) Fiscal Decentralization in developing countries, Cambridge University Press, Cambridge University Press, Cambridge.
Ruggeri, 1993 : Vertical Fiscal Imbalance and Realocation of Tax Fields of Canada. Canadian Public Policy. XIX : 2, PP. 4-5.
Ruggeri and Howard, R, 2000. On the Concept and Measurement of Vertical Fiscal Imbalance. Paper presented at the 2000 conference Fiscal Federalism: Working Out the Future, Regina.
Shah, Anwar dan Zia Qureshi, 1994.,“Intergovernmental Fiscal Relations in Indonesia”, Word Bank Discussion paper No. 239, The Word Bank, Waashington DC.
Tremblay, Francois Jean and Boadway, Robin, 2005: 185-190, A Theory of Vertical Fiscal Imbalance, University of Ottawa and University of Canada, Canada.
Undang - Undang Nomor 22 Tahun 1999, Tentang Pemerintahan Daerah, Sekretariat Negara Republik Indonesia, Jakarta (Direvisi menjadi UU No. 32/2004).
Undang - Undang Nomor 25 Tahun 1999, Tentang Perimbangan Keuangan Pemerintah Pusat dan Daerah, Sekretariat Negara Republik Indonesia, Jakarta (Direvisi menjadi UU No. 33/2004).
Vasishtha, Garima and Sing, Nirvikar, 2004:1-10, Some Patterns in Center-State Fiscal Transfers in India: An Illustrative Analysis, Department of Economics, University of California, Santa Cruz, Paper 579. http://repositories.cdlib.org/ucscecon/579
Word Bank, 1994., “Indonesia Sustaining Development”. Report No. 11737, Washington DC.
Webb, Richard 2002: 1-2, Public Finance and Vertical Fiscal Imbalance, Research Note No. 13 2002-03, Economics, Commerce and Industrial Relations Group, Commonwealth of Australia, [email protected]
Wikipedia, 2005:1-3, Vertical Fiscal Imbalance in Canada, The Free Encyclopedia.
Zuker, Richard, 2002:1-4, Vertical Fiscal Imbalance is the Product of Vertical Political Imbalance, the Financial and Fiscal Commission in the South African constitution.
_________, 200b1: 1-4. Response to Conference Board of Canada Report on Vertical Fiscal Imbalance. http://www.conferenceboard.ca/press/documents/futurehealth.pdf.
_________, 2001c: 4-5, Fiscal Imbalance : Problems and Issues, Commision on Fiscal Imbalance, Discussion Paper For Public Consultation, Quebec. www.desqquilibrefiscal.qouv.qc.ca.
_________, 2001d:3-4, Fiscal Imbalance and Equalization, A New Brunswick Perspective, ISBN 1-55236-716-9, Department of Intergovernmental Affairs, Department of Finance, New Nouveau Bruswick.
__________, 2002a : 1-14, Fiscal Prospects for The Federal and Provincial/Territorial Governments, Economic Performance and Trends, ISBN 2-550-39628-6, Legal Deposit, Bibliotheque Nationale du Quebec.
__________, 2002b, Canada’s Fiscal Imbalance, Resolving this Issue is Key to Sustaining Health Care and Other Social programs, A Perspective from Canada’s Provincial and Territorial Ministers of Finance, April, 25, 2002.
__________, 2004:25-26, Correcting Fiscal Imbalance, Finances Quebec, ISBN 2-550- 42381-X, Legal Deposit, Bibliotheque Nationale du Quebec.
______, Robert McNab and Mary Beth Walker. 2001. The analysis of Fiscal Decentralization Policies: A Review of Statistics and Regression Techniques. Fiscal Policy Training Program. Fiscal Decentralization in Developing and Transition Economies. World Bank Institute and Georgia State University. Andrew Young School of Policy Studies. Atlanta. Georgia. USA.
Bird, Richard and Tarasov, Andrey V, 2002:1-24, Closing The Gap: Fiscal Imbalances and Intergovernmental Transfer in Developed Federations, International Studies Program, Working Paper 02-02, March 2002, Andrew Young, School of Policy Studies, Gergia State University.
Boadway, Robin, 2004 : 1-15, Should The Canadian Federation be Rebalanced? Working paper # 2004-1, April 2004, RBC Financial Group, Economic Policy Research Institute EPRI Working Paper Series, The University of Western Ontario London, Ontario, N6A 5C2 Canada.
__________, 2005, Decentralized Antipoverty Program Delivery in Developing Countries, Journal of Public Economics Vol. 89, pp. 675- 704.
Dahlby, Bev, 2005: 12-13, Is There a Fiscal Imbalance? I’m Not Sure, University of Alberta, http://www.economist.com/research/Economics/alphabetic.
Federal Reserve Bank of Philadelphia, 2005: 1-7. Fiscal Imbalance: Problems, Solutions, and Implications, The Philadelphia Fed Policy Forum.Research Department. Federal Reserve Bank of Philadelphia 6th and Arch Streets.
Grewal, Bhajan, 1995:33-34, Vertical Fiscal Imbalance In Australia: A Problem For Tax Structure, Not For Revenue Sharing, CSES Working Paper No. 2, March 1995. Centre for Strategic Economic Studies, Victoria University, Melbourne, ISSN : 1322-5128 ISBN : 1-86272- 433-4.
Grigg, Peter and Quiggin, John, 2005, Fiscal Imbalance Drag on Infrastructure Investment. www.infrastructurefirst.com.au
Hamid, Edi Suandi, 2003, Ketimpangan Fiskal Vertikal dan Formula Alternatif Dana Alokasi Umum (DAU), Disertasi UGM (tidak dipublikasikan), Yogyakarta.
__________, 2005. Formula Alternatif Dana Alokasi Umum (DAU) Upaya Mengatasi Ketimpangan Fiskal Dalam Era Otonomi Daerah. UII Press, Jogjakarta.
Hilaire-St, France, 2005 : 1-13, Fiscal Gaps and Imbalances : The New Fundamentals of Canadian Federalism, Institute for Research on Public Policy, Montreal, The Institut of Intergovernmental Relations, Queen’s University.
Halifax, N.S, 2005, Presentation to the House of Commons Subcommittee on Fiscal Imbalance, Honourable Mitch Murphy Treasurer of the Province of Prince Edward Island, Friday, February, 2005.
Jackson, Harriet, Wu, Lisa and Matier, Chris, 2001: 1-29, Analysing Vertical Fiscal Imbalance in a Framework of Fiscal Sustainability, Department of Finance Wor-king paper 2001-23
Kumar Pant, Devendra and Sinha, Sunil Kumar, 2004:16-19, Fiscal Imbalance and the Indian Economy: Implications for Growth, Presented at a workshop held at IIM Kolkatta in December 2004.
Langoday, O, T, 2006, Pengaruh Desentralisasi dan pemerataan Fiskal Terhadap Kapasitas dan Kebutuhan Fiskal serta Pajak Daerah Di Provinsi Nusa Tnggara Timur, Disertasi Universitas Brawijaya (Tidak dipublikasikan).
Lozano E, Ignacio, 2000: 1-4, Colombia’s Public Finance in The 1990s: A Decade of Reforms, Fiscal Imbalance, and Debt, Department of Economics Research Banco de la Republica, Columbia. Paper presented at the POE Structure Meeting on Fiscal Policy Issues, Osaka, Japan, September 28 and 29, 2000.
Lau, Evan and Baharumsyah, Zubaidi Ahmad, 2002:1-24, Regime Changes and The Sustainability of Fiscal Imbalance in East Asian Countries, Department of Economics, Faculty of Economics & Management 400 UPM Serdang, Selangor Darul Ehsan, Malaysia.
Martinez-Vasquez, J., and Jameson Boex. 2001. Russia’s Transition to a new Federalism, Report No. 22026. World Bank Institute. Learning Resource Series, Washington, DC.
Poschmann, Finn, 2005 : 1-3, The Fiscal Background to a Fiscal Gap, Working Paper, September 2005, C.D. Howe Institut, www.cdhowe.org.
Rezk, Ernesto, 1998., “Argentina: Fiscal Federalism and Decentralization” dalam Bird, Ricard M dan Francois Vaillancourt (eds) Fiscal Decentralization in developing countries, Cambridge University Press, Cambridge University Press, Cambridge.
Ruggeri, 1993 : Vertical Fiscal Imbalance and Realocation of Tax Fields of Canada. Canadian Public Policy. XIX : 2, PP. 4-5.
Ruggeri and Howard, R, 2000. On the Concept and Measurement of Vertical Fiscal Imbalance. Paper presented at the 2000 conference Fiscal Federalism: Working Out the Future, Regina.
Shah, Anwar dan Zia Qureshi, 1994.,“Intergovernmental Fiscal Relations in Indonesia”, Word Bank Discussion paper No. 239, The Word Bank, Waashington DC.
Tremblay, Francois Jean and Boadway, Robin, 2005: 185-190, A Theory of Vertical Fiscal Imbalance, University of Ottawa and University of Canada, Canada.
Undang - Undang Nomor 22 Tahun 1999, Tentang Pemerintahan Daerah, Sekretariat Negara Republik Indonesia, Jakarta (Direvisi menjadi UU No. 32/2004).
Undang - Undang Nomor 25 Tahun 1999, Tentang Perimbangan Keuangan Pemerintah Pusat dan Daerah, Sekretariat Negara Republik Indonesia, Jakarta (Direvisi menjadi UU No. 33/2004).
Vasishtha, Garima and Sing, Nirvikar, 2004:1-10, Some Patterns in Center-State Fiscal Transfers in India: An Illustrative Analysis, Department of Economics, University of California, Santa Cruz, Paper 579. http://repositories.cdlib.org/ucscecon/579
Word Bank, 1994., “Indonesia Sustaining Development”. Report No. 11737, Washington DC.
Webb, Richard 2002: 1-2, Public Finance and Vertical Fiscal Imbalance, Research Note No. 13 2002-03, Economics, Commerce and Industrial Relations Group, Commonwealth of Australia, [email protected]
Wikipedia, 2005:1-3, Vertical Fiscal Imbalance in Canada, The Free Encyclopedia.
Zuker, Richard, 2002:1-4, Vertical Fiscal Imbalance is the Product of Vertical Political Imbalance, the Financial and Fiscal Commission in the South African constitution.
Published
2017-07-14
How to Cite
(2017). KAJIAN KETIMPANGAN FISKAL (FISCAL IMBALANCE) DAN KEBIJAKAN DESENTRALISASI FISKAL PADA DAERAH OTONOM. Develop, 1(1). https://doi.org/10.25139/dev.v1i1.70
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