FORMULA ALTERNATIF DANA ALOKASI UMUM

https://doi.org/10.22146/jieb.6627

Edy Suandi Hamid(1*)

(1) 
(*) Corresponding Author

Abstract


The objectives of this study is to formulate a transfer formula of fund from the central government to regional governments, especially the general purpose transfers or general allocation funds (Dana Alokasi Umum/DAU) to fulfill the normative criteria of Law No. 25/1999 by considering the condition of human development at the regions. The formula can be used to equalize interregional fiscal capacities, and to analyze the impact of DAU transfer to the regional revenue equalization, by using the indicators of variation coefficient and Williamson’s index. The fiscal gap approach is used to formulate DAU Formula. The impact of the DAU Formula to interregional revenue equalization is calculated by simulating variation coefficient and Williamson’s index.
This study found that the DAU IPM Formula, using human development variables is more appropriate for Indonesia as a substitute to the current DAU Formula. From the simulation this DAU IPM Formula result in a better rate of fiscal equalization, especially for the districts/municipalities.


Keywords: Transfer formula, General Allocation Funds, DAU Formula, Human development, Variation coefficient, Williamson’s index, Interregional revenue equalization.


Full Text:

PDF



DOI: https://doi.org/10.22146/jieb.6627

Article Metrics

Abstract views : 871 | views : 2366

Refbacks

  • There are currently no refbacks.




Copyright (c)



Journal of Indonesian Economy and Business

Journal

Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism

Authors

Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees

Download

Author Pack
Submission Form & Manuscript Template

 

Reviewer

Reviewer Guidelines
Reviewer Acknowledgement

 

Reader

General Search
Achieves
Author index
Title index

 

 

The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

© 2019 Journal of Indonesian Economy and Business 
 Visitor Statistics