Determinasi Belanja Daerah Kabupaten/Kota Diprovinsi NTB: Analisis Tahun 2020-2024
DOI:
https://doi.org/10.35870/jemsi.v12i5.7198Keywords:
Regional Expenditure, Regional Original Revenue, Balance Fund, Gross Regional Domestic ProductAbstract
The impact of PAD, Balancing Fund, and GDP on Regional Expenditure in 10 districts/cities in NTB Province from 2020 to 2024 is the subject of this study. This study uses a quantitative methodology, with a causal approach using panel data regression analysis, with a sample size of 50, one dependent variable, and three independent variables: PAD, Balancing Fund, and GDP. The findings of this study show that Regional Expenditure is positively but not significantly affected by PAD and Balancing Funds, while post-pandemic economic recovery and GDP have a positive and substantial impact on Regional Expenditure. These three variables also have a substantial impact on Regional Expenditure, with an R^2 value of 94%. This conclusion suggests that, despite the continuous increase in PAD that gives local governments more freedom to fund development initiatives, fiscal dependence on central transfer funds remains dominant. The study highlights the need for local governments to transform economic expansion into an increase in the autonomous tax base. Fiscal dependency must be reduced and the long-term sustainability of regional development must be ensured by directing expenditure allocation to productive industries.
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