Mengukur Kemandirian Fiskal Daerah: Pengaruh Pendapatan Asli Daerah dan Dana Bagi Hasil Dalam Era Desentralisasi di Provinsi Kalimantan Barat

Abstract

This study aims to examine the effect of Local Own-Source Revenue (PAD) and Revenue Sharing Funds (DBH) on the level of regional fiscal independence in West Kalimantan Province over the period 2019 to 2023. A quantitative approach was employed using multiple linear regression analysis. The research sample consisted of 14 regencies and cities selected through purposive sampling based on the availability of regional financial data. The results indicate that PAD has a positive and statistically significant effect on fiscal independence, whereas DBH, despite showing a positive relationship, does not demonstrate statistical significance. The coefficient of determination (R²) of 0.612 reveals that PAD and DBH collectively explain 61.2% of the variation in fiscal independence across the regions studied. These findings suggest that regional fiscal autonomy is more strongly driven by the capacity of local governments to mobilize their own-source revenues than by reliance on central government transfers such as DBH. The results underscore the need for local governments to prioritize policies that enhance PAD through the development of local economic sectors, reform of tax collection systems, and sustained institutional capacity building in fiscal management. Therefore, optimizing PAD should be a central focus of regional fiscal strategies to strengthen financial autonomy and support sustainable regional development.

Keywords

Local Own-Source Revenue; Revenue Sharing Fund; Fiscal Independence; Fiscal Decentralization; West Kalimantan