AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE

Maria Odriana Veronica Moi; Susano P. Baso; Ilyona Risty

doi:10.31002/rak.v8i1.629

AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE

Authors

Maria Odriana Veronica Moi Universitas Katolik Widya Mandira
Susano P. Baso Universitas Katolik Widya Mandira
Ilyona Risty Universitas Katolik Widya Mandira

DOI:

https://doi.org/10.31002/rak.v8i1.629

Keywords:

decentralization, fiscal capacity, fiscal capacity index

Abstract

This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.

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Published

2023-08-01

How to Cite

Veronica Moi, M. O., Susano P. Baso, & Ilyona Risty. (2023). AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE. Jurnal RAK (Riset Akuntansi Keuangan), 8(1), 43–50. https://doi.org/10.31002/rak.v8i1.629