Dana otonomi khusus Papua, tingkat pembangunan daerah, dan kapasitas pajak
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Published:
Dec 31, 2021
Keywords:
Dana Otonomi Khusus, Tingkat Pembangunan, Kapasitas Pajak
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Abstract
As an asymmetric decentralization instrument, special autonomy fund has a crucial contribution to achieve the development goals as well as being written at Law 21/2001 about Papua Special Autonomy. However, its application was not optimized enough in due to misallocation of local expenditures suited to constitutional requirements which affected to inequality of local development’s level. Although the level of development is expected to influence the local tax capacity improvement as a representative of independent and sustain funding resources. This study aims to investigate the impact of special autonomy fund to tax capacity at 40 of 42 municipalities in Papua and West Papua Province from 2010 until 2019. Using balanced panel assumption and two-stage least square (2SLS) method which expected the endogeneity on level of development variable that can be mentioned as one of taxable capacity, the result showed that there was not a simultaneity problem with any evidence said special autonomy fund effected indirectly to tax capacity. Instead, its fund had an incentive on increasing per capita income. Yet, the improvement of per capita income cannot affect the local tax capacity significantly. Several policy recommendations that can be given with this study are adjustment process in local government expenditure allocation which suited with current constitutional documents, optimization in productive sectors, also tightening and re-evaluating from the planning process until supervising and responsibility process in revenue, expenditure, administration, and institutional sides.
Article Details
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Fatahillah, T. N., Ananda, C. F., & Prasetyia, F. (2021). Dana otonomi khusus Papua, tingkat pembangunan daerah, dan kapasitas pajak. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 6(4), 345–359. https://doi.org/10.33105/itrev.v6i4.429
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References
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Hyman, D. N. (2010). Public finance: A contemporary application of theory to policy, 10th ed. (10 ed.). South-Western Cengage Learning.
Jha, P. C. (2015). Theory of fiscal federalism : An analysis. Journal of social and Economic Development, 17, 241–259.
Jia, J., Liu, Y., Martinez-Vazquez, J., & Zhang, K. (2020). Vertical fiscal imbalance and local fiscal discipline : Empirical evidence from China. 151085, 1–41.
Kuncoro, H. (2007). Aspp-08 1 Fenomena Flypaper Effect Pada Kinerja Keuangan Pemerintah. Simposium Nasional Akuntansi X, June.
Kurniadi, B. D. (2012). Desentralisasi asimetris di Indonesia. Politik dan Pemerintahan, 1–11.
Lembang, H., & Ririhena, S. W. (2019). Telaah empiris pengelolaan keuangan dana otonomi khusus dan dampaknya di Provinsi Papua dan Papua Barat. Musamus Accounting Journal, 2(1), 12–23.
Mawejje, J., & Sebudde, R. K. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63, 119–129. https://doi.org/10.1016/j.eap.2019.05.005
Musgrave, R. A., & Musgrave, P. B. (1989). Public finance in theory and practice (5 ed.). McGraw-Hill Education.
Muttaqin, A. (2006). Otonomi khusus papua sebuah upaya merespon konflik dan aspirasi kemerdekaan Papua.
Norregaard, J. (1997). Tax assignment. In T. Ter-Minassian (Ed.), Fiscal Federalism in Theory and Practice (hal. 723).
Oates, W. E. (1993). Fiscal decentralization and economic development. National Tax Journal, 46(2), 237–243. http://www.jstor.org/stable/41789013
Oates, W. E. (1999). An essay on fiscal federalism. Journal of Economic Literature, 37(3), 1120–1149. https://www.jstor.org/stable/2564874
Oates, W. E. (2005). Toward a second-generation theory of fiscal federalism. International Tax and Public Finance, 12(4), 349–373. https://doi.org/10.1007/s10797-005-1619-9
Oates, W. E. (2006). On the Theory and Practice of Fiscal Decentralization. Ifir Working Paper Series, 32.
Panda, P. K. (2009). Central fiscal transfers and states’ own-revenue efforts in India: panel data models. Margin, 3(3), 223–242. https://doi.org/10.1177/097380100900300302
Pessino, C., & Fenochietto, R. (2010). Determining countries’ tax effort. Hacienda Publica Espanola, 195(4), 65–87.
Piancastelli, M., & Thirlwall, A. (2019). The determinants of tax revenue and tax effort in developed and developing countries: Theory and new evidence 1995-2015. April.
Postali, F. A. S. (2015). Tax effort and oil royalties in the Brazilian municipalities. EconomiA, 16(3), 395–405. https://doi.org/10.1016/j.econ.2015.08.001
Salleh, A., Puyok, A., & Bagang, T. P. (2019). Constitutional asymmetry in Malaysia: A case study of Sabah and Sarawak. A country study of constitutional asymmetry in Malaysia. In Constitutional Asymmetry in Multinational Federalism (hal. 315–340). Springer International Publishing. https://doi.org/10.1007/978-3-030-11701-6_12
Tiebout, C. M. (1956). A pure theory of local expenditures. Journal of Political Economy, 64(5), 416–424. https://doi.org/10.1086/257839
Trotman-Dickenson, D. I. (1996). Economics of the public sector. In Journal of Chemical Information and Modeling (Vol. 53, Nomor 9). Macmillan Education UK. https://doi.org/10.1007/978-1-349-13264-5
Utomo, L. P. (2017). Belanja Modal Memediasi Pengaruh Pendapatan Daerah Terhadap Pertumbuhan Ekonomi Daerah Otonomi Khusus. Jurnal Ilmiah Akuntansi dan Bisnis, 115. https://doi.org/10.24843/jiab.2017.v12.i02.p06
Vallés-Giménez, J., & Zárate-Marco, A. (2017). Tax effort of local governments and its determinants: The Spanish case. Annals of Economics and Finance, 18(2), 323–348.
van Oordt, M. (2018). Value-added tax effort. eJournal of Tax Research, 16(1), 37–55.
Watts, R. L. (2000). Asymmetrical decentralization: functional or dysfunctional. August, 1–40.
Watts, R. L. (2005). A comparative perspective on asymmetry in federations. Asymmetric Federalism Series, 2005(4), 1–7.
Widodo, B. T. (2019). Evaluasi dinamis dampak fiskal otonomi khusus terhadap efisiensi layanan publik dan pertumbuhan ekonomi di Provinsi Papua, Papua Barat dan Aceh tahun 2011-2017. kajian Ekonomi Keuangan, 3(1). https://doi.org/doi.org/10.31685/kek.v3i1.46
Wooldridge, J. M. (2013). Introductory econometrics: A modern approach, 5th ed. In Applied Discrete-Choice Modelling (5 ed.).
Yushkov, A. (2015). Fiscal decentralization and regional economic growth: Theory, empirics, and the Russian experience. Russian Journal of Economics, 1(4), 404–418. https://doi.org/10.1016/j.ruje.2016.02.004
Zárate-Marco, A., & Vallés-Giménez, J. (2019). Regional tax effort in Spain. Economics, 13, 1–32. https://doi.org/10.5018/economics-ejournal.ja.2019-31
Ahmad, E., & Searle, B. (2006). On the implementation of transfers to subnational governments. In E. Ahmad & G. Brosio (Ed.), Handbook of Fiscal Federalism (hal. 499–520). Edward Elgar Publishing. https://doi.org/10.4337/9781847201515.00024
Alabede, J. O. (2018). Economic freedom and tax revenue performance in sub-Saharan Africa. Journal of Financial Reporting and Accounting, 16(4), 610–638. https://doi.org/10.1108/JFRA-04-2017-0024
Alm, J., Martinez-vazquez, J., & Schneider, F. (2004). Taxing the hard-to-tax: lessons from theory and practice. Taxing the Hard-to-Tax, 121–158. https://doi.org/10.1016/S0573-8555(04)68801-8
Amoh, J. K. (2019). An estimation of the taxable capacity, tax effort and tax burden of an emerging economy: Evidence from Ghana. International Journal of Economics and Financial Issues, 9(3), 12–21. https://doi.org/10.32479/ijefi.7549
Bahl, R., & Wallace, S. (2006). Fiscal decentralization and fiscal equalization within regions: the case of Russia. Journal of Public Budgeting, Accounting & Financial Management, 18(1), 27–58. https://doi.org/10.1108/jpbafm-18-01-2006-b002
Baskaran, T., Feld, L. P., & Necker, S. (2017). Depressing dependence? Transfers and economic growth in the German states, 1975–2005. Regional Studies, 51(12), 1815–1825. https://doi.org/10.1080/00343404.2016.1255318
Bird, R. M., & Ebel, R. D. (2005). Fiscal federalism and national unity. In Handbook of Fiscal Federalism. Edward Elgar Publishing. https://doi.org/10.4337/9781847201515.00030
Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2008). Tax effort in developing countries and high income countries: The impact of corruption, voice and accountability. Economic Analysis and Policy, 38(1), 55–71. https://doi.org/10.1016/S0313-5926(08)50006-3
Brun, J.-F., & Diakite, M. (2016). Tax potential and tax effort : An empirical estimation for non-resource tax revenue and VAT’s revenue. Center D’etudes Et De Recherches Sur Le Developpement International, 1–64.
Buhi, J. (2019). Constitutional asymmetry in the People’s Republic of China: Struggles for autonomy under a Communist Party-State. A country study of constitutional asymmetry in China. In Constitutional Asymmetry in Multinational Federalism (hal. 105–135). Springer International Publishing. https://doi.org/10.1007/978-3-030-11701-6_5
Canavire-Bacarreza, G., Martinez-Vazquez, J., & Yedgenov, B. (2020). Identifying and disentangling the impact of fiscal decentralization on economic growth. World Development, 127, 104742. https://doi.org/10.1016/j.worlddev.2019.104742
Chien, S. S. (2007). Institutional innovations, asymmetric decentralization, and local economic development: A case study of Kunshan, in post-Mao China. Environment and Planning C: Government and Policy, 25(2), 269–290. https://doi.org/10.1068/c0558
Congleton, R. D. (n.d.). Asymmetric federalism and the political economy of decentralization. In Handbook of Fiscal Federalism. Edward Elgar Publishing. https://doi.org/10.4337/9781847201515.00012
Cyan, M. R., Martinez-vazquez, J., & Vulovic, V. (2014). New approaches to measuring tax effort. In R. M. Bird & J. Martinez-vazquez (Ed.), Taxation and Development: The Weakest Link? Edward Elgar Publishing.
Di Liddo, G., Longobardi, E., & Porcelli, F. (2015). Fiscal imbalance and fiscal performance of local governments : empirical evidence from Italian municipalities.
Ding, Y., McQuoid, A., & Karayalcin, C. (2019). Fiscal decentralization, fiscal reform, and economic growth in china. China Economic Review, 53(August 2018), 152–167. https://doi.org/10.1016/j.chieco.2018.08.005
Fenochietto, R., & Pessino, C. (2013). Understanding countries’ tax effort. IMF Working Papers, 13(244), 1. https://doi.org/10.5089/9781484301272.001
Garcia-Mila, T., & McGuire, T. J. (2002). Fiscal decentralization in Spain: An asymmetric transition to democracy. 1–15.
Gong, Q., Liu, C., & Wu, M. (2020). Does administrative decentralization enhance economic growth? Evidence from a quasi-natural experiment in China. Economic Modelling, December 2019. https://doi.org/10.1016/j.econmod.2020.02.035
Grazzini, L., Lattarulo, P., Macchi, M., & Petretto, A. (2020). Asymmetric decentralization: Some insights for the italian case. Politica Economica, 36(1), 63–99. https://doi.org/10.1429/95943
Gujarati, D. N. (2004). Basic econometrics. The McGraw−Hill Companies.
Hyman, D. N. (2010). Public finance: A contemporary application of theory to policy, 10th ed. (10 ed.). South-Western Cengage Learning.
Jha, P. C. (2015). Theory of fiscal federalism : An analysis. Journal of social and Economic Development, 17, 241–259.
Jia, J., Liu, Y., Martinez-Vazquez, J., & Zhang, K. (2020). Vertical fiscal imbalance and local fiscal discipline : Empirical evidence from China. 151085, 1–41.
Kuncoro, H. (2007). Aspp-08 1 Fenomena Flypaper Effect Pada Kinerja Keuangan Pemerintah. Simposium Nasional Akuntansi X, June.
Kurniadi, B. D. (2012). Desentralisasi asimetris di Indonesia. Politik dan Pemerintahan, 1–11.
Lembang, H., & Ririhena, S. W. (2019). Telaah empiris pengelolaan keuangan dana otonomi khusus dan dampaknya di Provinsi Papua dan Papua Barat. Musamus Accounting Journal, 2(1), 12–23.
Mawejje, J., & Sebudde, R. K. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63, 119–129. https://doi.org/10.1016/j.eap.2019.05.005
Musgrave, R. A., & Musgrave, P. B. (1989). Public finance in theory and practice (5 ed.). McGraw-Hill Education.
Muttaqin, A. (2006). Otonomi khusus papua sebuah upaya merespon konflik dan aspirasi kemerdekaan Papua.
Norregaard, J. (1997). Tax assignment. In T. Ter-Minassian (Ed.), Fiscal Federalism in Theory and Practice (hal. 723).
Oates, W. E. (1993). Fiscal decentralization and economic development. National Tax Journal, 46(2), 237–243. http://www.jstor.org/stable/41789013
Oates, W. E. (1999). An essay on fiscal federalism. Journal of Economic Literature, 37(3), 1120–1149. https://www.jstor.org/stable/2564874
Oates, W. E. (2005). Toward a second-generation theory of fiscal federalism. International Tax and Public Finance, 12(4), 349–373. https://doi.org/10.1007/s10797-005-1619-9
Oates, W. E. (2006). On the Theory and Practice of Fiscal Decentralization. Ifir Working Paper Series, 32.
Panda, P. K. (2009). Central fiscal transfers and states’ own-revenue efforts in India: panel data models. Margin, 3(3), 223–242. https://doi.org/10.1177/097380100900300302
Pessino, C., & Fenochietto, R. (2010). Determining countries’ tax effort. Hacienda Publica Espanola, 195(4), 65–87.
Piancastelli, M., & Thirlwall, A. (2019). The determinants of tax revenue and tax effort in developed and developing countries: Theory and new evidence 1995-2015. April.
Postali, F. A. S. (2015). Tax effort and oil royalties in the Brazilian municipalities. EconomiA, 16(3), 395–405. https://doi.org/10.1016/j.econ.2015.08.001
Salleh, A., Puyok, A., & Bagang, T. P. (2019). Constitutional asymmetry in Malaysia: A case study of Sabah and Sarawak. A country study of constitutional asymmetry in Malaysia. In Constitutional Asymmetry in Multinational Federalism (hal. 315–340). Springer International Publishing. https://doi.org/10.1007/978-3-030-11701-6_12
Tiebout, C. M. (1956). A pure theory of local expenditures. Journal of Political Economy, 64(5), 416–424. https://doi.org/10.1086/257839
Trotman-Dickenson, D. I. (1996). Economics of the public sector. In Journal of Chemical Information and Modeling (Vol. 53, Nomor 9). Macmillan Education UK. https://doi.org/10.1007/978-1-349-13264-5
Utomo, L. P. (2017). Belanja Modal Memediasi Pengaruh Pendapatan Daerah Terhadap Pertumbuhan Ekonomi Daerah Otonomi Khusus. Jurnal Ilmiah Akuntansi dan Bisnis, 115. https://doi.org/10.24843/jiab.2017.v12.i02.p06
Vallés-Giménez, J., & Zárate-Marco, A. (2017). Tax effort of local governments and its determinants: The Spanish case. Annals of Economics and Finance, 18(2), 323–348.
van Oordt, M. (2018). Value-added tax effort. eJournal of Tax Research, 16(1), 37–55.
Watts, R. L. (2000). Asymmetrical decentralization: functional or dysfunctional. August, 1–40.
Watts, R. L. (2005). A comparative perspective on asymmetry in federations. Asymmetric Federalism Series, 2005(4), 1–7.
Widodo, B. T. (2019). Evaluasi dinamis dampak fiskal otonomi khusus terhadap efisiensi layanan publik dan pertumbuhan ekonomi di Provinsi Papua, Papua Barat dan Aceh tahun 2011-2017. kajian Ekonomi Keuangan, 3(1). https://doi.org/doi.org/10.31685/kek.v3i1.46
Wooldridge, J. M. (2013). Introductory econometrics: A modern approach, 5th ed. In Applied Discrete-Choice Modelling (5 ed.).
Yushkov, A. (2015). Fiscal decentralization and regional economic growth: Theory, empirics, and the Russian experience. Russian Journal of Economics, 1(4), 404–418. https://doi.org/10.1016/j.ruje.2016.02.004
Zárate-Marco, A., & Vallés-Giménez, J. (2019). Regional tax effort in Spain. Economics, 13, 1–32. https://doi.org/10.5018/economics-ejournal.ja.2019-31