Decentralization Of Fiscal Administration Of Subang Regional Financial Year 2015 - 2017

DOI

10.2991/icdesa-19.2019.9How to use a DOI?

Keywords

Fiscal Decentralization, Regional Finance, Regional Revenue, Government Transfer Fund

Abstract

This aims study to analyze the implementation of fiscal decentralization, especially on Subang regional Revenue from legitimate regional income sources. This study used descriptive qualitative method. The data taken is primary and secondary data. The data collected is by conducting in-depth interviews and documentation. Data were analyzed using descriptive analysis techniques, data analysis, and tested its validity by checking, checking back and cross checking. The results showed that Subang Regional Revenue originated from local tax revenues with a growth rate of 25.83% from 2016-2017. However, in terms of the contribution of PAD to regional revenues, the average is only 15.69%. While the realization of regional revenues is more dominantly derived from the General Allocation Fund, an average of 53.98%. This shows that the moment of fiscal decentralization and financial independence of the Subang Regency area still depends on assistance from the central government

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zaenal Hirawan
AU  - Hadi Nugroho
PY  - 2019/11
DA  - 2019/11
TI  - Decentralization Of Fiscal Administration Of Subang Regional Financial Year 2015 - 2017
BT  - Proceedings of the International Conference of Democratisation in Southeast Asia (ICDeSA 2019)
PB  - Atlantis Press
SP  - 41
EP  - 44
SN  - 2352-5398
UR  - https://doi.org/10.2991/icdesa-19.2019.9
DO  - 10.2991/icdesa-19.2019.9
ID  - Hirawan2019/11
ER  -