Pengaruh Transfer Pemerintah Pusat terhadap Perilaku Fiskal Pemerintah Daerah di Provinsi Kalimantan Timur

Authors

Erny Murniasih, Ditjen Perimbangan Keuangan, Kementerian KeuanganFollow
M. Syarif Mulyadi, Badan Kebijakan Fiskal, Kementerian KeuanganFollow

Abstract

Over the last decade of Indonesia's fiscal decentralization era, the amount of intergovernmental fiscal transfers has increased substantially. The increase of intergovernmental fiscal transfers is expected to reduce the burden of local economy without sacrificing the quality of public service. This study aims to investigate whether the block grant transfer affect the spending behavior of local government. Using Pool Least Square method and taking East Kalimantan Province as case study, this study found the existence of flypaper effect. This finding emphasize the view of any increase in block grant of transfer will only induce higher spending. Therefore, in order to achieve the independency of local government as the objective of decentralization, some efforts should be taken to minimize the impact of flypaper effect.

Bahasa Abstract

Selama sepuluh tahun pelaksanaan desentralisasi fiskal di Indonesia, jumlah transfer ke daerah meningkat signifikan. Kenaikan tersebut diharapkan dapat mengurangi beban masyarakat tanpa mengorbankan kualitas pelayanan di daerah. Studi ini ingin mengetahui apakah transfer pemerintah pusat yang bersifat block grant memberikan dampak terhadap perilaku belanja pemerintah daerah. Dengan mengambil studi kasus di Provinsi Kalimantan Timur dan menggunakan metode Pool Least Square ditemukan adanya fenomena flypaper effect. Hasil ini memperkuat pandangan bahwa peningkatan transfer yang bersifat block grant akan mendorong peningkatan belanja daerah dibandingkan dengan upaya meningkatkan penerimaan daerah. Dengan demikian agar tujuan desentralisasi fiskal menuju kemandirian pendanaan pemerintah daerah tercapai, maka perlu diambil langkah untuk meminimalkan pengaruh flypaper effect.

References

[1] Bae, S. & Feiock, R.C. (2004). The Flypaper Effect Revisited: Intergovernmental Grants and Local Governance. International Journal of Public Administration, 27 (8), 577-596.

[2] Fisher, R.C. (1996). State and Local Public Finance. Chicago: Richard D. Irwin.

[3] Galmarini, U., Rizzo, L., & Testa, C. (2007). Local Finance Responsiveness to Federal Grants: The Role of the Debt. Economia Del Capitale Umano. Juni. http://www-3.unipv.it/websiep/wp/ 200783.pdf. (25 April 2010).

[4] Gamkhar, S. & Shah, A. (2007). The Impact of Intergovernmental Fiscal Transfers: A Synthesis of the Conceptual and Empirical Literature. In Robin Boadway and Anwar Shah (Eds.) Intergovernmental Fiscal Transfers: Principles and Practice. p. 225-228. Washington, D.C.: World Bank.

[5] Gorodnichenko, Y. (2001). Effects of Intergovernmental Aid on Fiscal Behavior of Local Governments: The Case of Ukraine. Ukraine: National University of "Kyiv-Mohyla Academy". Economics Education and Research Consorti- um. http://www.kse.org.ua/uploads/file/ library/2001/Gorodnichenko.pdf. (25 April 2010).

[6] Hsiao, C. (1986). Analysis of Panel Data. Cambridge: Cambridge University Press.

[7] Holtz-Eakin, D., Newey, W., & Rosen, H. (1985). Implementing causality test with panel data, with an example from local public finance. NBER Technical Working Paper, 48. Cambridge, MA: NBER. http://www.nber.org/papers/ t0048.pdf. (25 April 2010).

[8] Inman, R.P. (2008). The Flypaper Effect. Working Paper, 14579. Cambridge, MA : National Bureau of Economic Research. http://www.nber.org/ papers/w14579.pdf. (25 April 2010).

[9] Kuncoro, H. (2004). Fenomena Flypaper Effect pada Kinerja Keuangan Pemda Kab/Kota di Indonesia. Jurnal Ekonomi Pembangunan, 9 (1), Juni, 47-63.

[10] Kusumadewi, D.A. & Rachman, A. (2007). Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah pada Kabupaten/Kota di Indonesia, Jurnal Akuntansi & Auditing Indonesia, 11 (1), Juni, 67-80.

[11] Musgrave, R.A. & Musgrave, P.B. (1989) Public finance in theory and practice. New York: McGraw- Hill.

[12] Oates, W.E. (1999). An Essay on Fiscal Federalism. Journal of Economic Literature, 37 (3), 1120-1149.

[13] Maimunah, M. & Akbar, R. (2008). Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah pada Kabupaten/Kota di Pulau Sumatera, Jurnal Riset Akuntansi Indonesia, 11 (1), Januari, 37-51.

[14] Prakosa, K.B. (2004). Analisis Pengaruh Dana Alokasi Umum (DAU), dan Pendapatan Asli Daerah (PAD) terhadap Prediksi Belanja Daerah (Studi Empirik di wilayah Propinsi Jawa Tengah dan DIY). Jurnal Akuntansi & Auditing Indonesia, 8 (2), Desember, 101-118.

[15] Syukriy, A. & Halim, A. (2004). Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Pemerintah Daerah Studi Kasus Kabupaten/Kota di Jawa dan Bali. Jurnal Ekonomi STEI No. 2/Th.XIII/25/April- Juni, 90-109.

[16] Widarjono, A. (2006). Does Intergovernmental Transfer Cause Flypaper Effect on Local Spending? Jurnal Ekonomi Pembangunan, 11 (2), Agustus, 115-123.

[17] Wilde, J.A. (1971). Grants-in-aid: The Analytics of Design and Response.National Tax Journal, 24, 143-156.

Recommended Citation

Murniasih, Erny and Mulyadi, M. Syarif (2011) "Pengaruh Transfer Pemerintah Pusat terhadap Perilaku Fiskal Pemerintah Daerah di Provinsi Kalimantan Timur," Jurnal Ekonomi dan Pembangunan Indonesia: Vol. 12: No. 1, Article 5.
DOI: 10.21002/jepi.v12i1.05
Available at: https://scholarhub.ui.ac.id/jepi/vol12/iss1/5