Derajat otonomi dan posisi fiskal daerah :: Studi kasus keuangan di Kabupaten Brebes

KAHAR, Abdul, Drs. Samsubar Saleh, MSoc.Sc

2001 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk menganalisis peranan Pendapatan Asli Daerah (PAD) didalam keseluruhan penerimaan daerah (APBD), menganalisis derajat otonomi fiskal, memperoleh gambaran yang jelas tentang posisi fiskal daerah dengan membandingkan Upaya Pengumpulan PAD dengan tingkat PAD standar dan mengukur elastisitas hubungan antara derajat otonomi fiskal dengan PDRB. Hasil penelitian menunjukkan bahwa kemampuan penerimaan daerah dalam meningkatkan Pendapatan Asli Daerah (PAD) serta peranan PAD pada umumnya masih rendah rata-rata hanya 13,28 persen, sementara dilain pihak peranan bantuan pemerintah pusat dalam keseluruhan penerimaan APBD Kabupaten Brebes cukup besar yaitu rata-rata 72,5 persen. Derajat otonomi fiskal Kabupaten Brebes masih rendah rata-rata 48,51 persen. Posisi fiskal daerah adalah rendah yang mencermin kan upaya pengumpulan PAD rata-rata sebesar 0,38 persen dibandingkan tingkat PAD standar sebesar 0,49 persen. I ndeks Kinerja PAD rata-rata sebesar 80,36 persen dan kapasitas fiskal rata-rata sebesar 86,45 persen. Hasil perhitungan elastisitas menunjukkan bahwa pertumbuhan PAD dan SumbangadBantuan lebih cepat dari PDRB Kabupaten B re bes .

The objective of the study are to analyze the role played by Pendapatan Asli Daerah (PAD), regional original income, in the total regional income of Anggaran Pendapafan dan Belanja Daerah (APBD), regional budget and the fiscal autonomy level, and to obtain a clear description of the regional fiscal position by comparing the effort to collect PAD to the standard rate of the PAD and also to assess the elasticity of the relationship between the fiscal autonomy level and PDRB. The result of the study shows that in one hand, the ability of regional government to increase Pendapatan Asli Daerah (PAD) and the role played by the PAD is in general still low with the average of 13.28 percent, while the role played by the grant of central government in the total income in the APBD of Brebes regency is significantly important with the average of 72.5 percent. The fiscal autonomy level of Brebes regency is still low with the average of 48.51 percent. The regional fiscal position is also low. It reflects the effort of collecting the PAD with the average of 0.38 percent compared to the standard level of PAD 0.49 percent. The average of PAD performance index is 80.36 percent and the average fiscal capacity is 86.45 percent. The resutt of the elasticity calculation shows that the growth of PAD and the contribution/the grant is faster than the PDRB of Brebes regency.

Kata Kunci : Pendapatan Asli Daerah,Otonomi Daerah