Determinasi Kemandirian Fiskal Daerah: Peran Pajak Daerah dan Transfer Pemerintah Pusat di Provinsi Kalimantan Timur

Abstract

This study demonstrates novelty by incorporating Revenue Sharing Funds as a determinant of regional fiscal independence and by examining the specific context of East Kalimantan Province during the transitional period toward the establishment of the Nusantara Capital City, a topic that has received limited attention in previous studies. This study aims to analyze the effect of local revenue and central government transfers on regional fiscal independence in East Kalimantan during the 2017–2024 period. This issue is particularly important given East Kalimantan’s designation as Indonesia’s future capital, which requires a level of fiscal autonomy comparable to that of DKI Jakarta. However, based on audit reports on local government financial statements issued by the Audit Board of Indonesia (BPK), the average level of fiscal independence in East Kalimantan remains low, at 11.08%, indicating a strong dependence on central government transfers. This condition highlights the need for greater attention from the central government in strengthening regional fiscal independence prior to the relocation of the national capital. . Panel data from all regencies and cities were obtained from the audit reports issued by the Audit Board of Indonesia (BPK). The analysis was conducted using multiple linear regression with a Fixednd Effects Model (FEM) approach and processed using EViews 12. The results indicate that local taxes have a positive and statistically significant effect on fiscal independence, while Revenue-Sharing Funds have a negative and significant effect. In contrast, Special Allocation Funds and General Allocation Funds show no significant effect. Simultaneously, the independent variables collectively affect the level of fiscal independence. These results offer meaningful implications for regional fiscal policy, particularly in emphasizing the strategic importance of optimizing local revenue sources to strengthen fiscal autonomy at the regional level.