ANALISIS PANEL ATAS PENGARUH EKONOMI DAN SOSIAL MASYARAKAT TERHADAP KEMANDIRIAN FISKAL PEMERINTAH KABUPATEN/KOTA DI SULAWESI UTARA
ABSTRACT: This paper analyzes
the impact of economic and social variables on fiscal independence of district
government in Province of North Sulawesi. Scope of research includes all
districts in 2009-2012. To analyze secondary data, we utilize the Pooled EGLS
(Cross-section random effects) method. This research not only use secondary
data, but also primary data. The primary data are used to get deep picture
about factors that lower fiscal dependence of districts in North Sulawesi.
Those data are collected by interview to parties related to generate own
resource revenues and by focus discussion group with academicians. This
research finds that economic development and population in districts of North
Sulawesi do not affect on fiscal independence. Otherwise, only variable human
development index has significantly positive effect on fiscal independence.
These findings are supported by primary data which show that: (1) most
activities of dominant economic factor of those districts, except Manado and
Bitung, namely agriculture, are not tax or surcharge objects; (2) types of
local government tax have small tax base for districts and varies between
dictricts that have big cities and small cities; (3) low of human resource capacity
and creativity to generate own source revenues effectively and efficiently; and
(4) low of taxpayers compliance.
Penulis: Herman Karamoy dan
Agus Tony Poputra
Kode Jurnal: jpakuntansidd140952
