Analisis Pengaruh Dana Perimbangan Terhadap Pertumbuhan Ekonomi Dan Disparitas Pendapatan Antar Daerah Pasca Desentralisasi Fiskal Di Dinas Pemberdayaan Masyarakat Desa Perempuan Dan Perlindungan Anak

This study aims to examine the effect of the balancing fund which is the core of
the implementation of fiscal decentralization on economic growth and income
disparities between regions in Indonesia in the period 2016 to 2020. The study
uses panel data analysis with fixed effect regression models and Generelized
Least Square (GLS) methods.
The balancing fund consists of a tax revenue-sharing fund, a natural resource
revenue-sharing fund, a general allocation fund, and a special allocation fund.
The implication of financial sharing is that the central government provides tax
revenue sharing and natural resource sharing in the regions which aims to
reduce vertical inequality. The distribution of natural resources and taxes is not
evenly distributed in all regions. Therefore, the central government provides
general allocation funds aimed at fiscal equalizations and reducing disparities
between regions. The central government also provides special allocation funds
to regions that are considered less able to finance their activities from their own
regional revenues.
The results of this study are: (1) The fiscal decentralization policy in Indonesia
encourages regional economic growth but the resulting growth rate is relatively
low. (2) The tax revenue-sharing fund increases the disparity between regions
while the general allocation fund which functions as a fiscal equalizer has not
had an effect in minimizing the income disparity between regions.