Performance Analysis of Regional Original Income in Maluku Province and its Optimization Strategy
DOI:
https://doi.org/10.58471/jecombi.v3i03.61Keywords:
PAD optimization, PAD elasticity, PAD revenue efficiency, SWOTAbstract
Regional autonomy on the one hand has had a positive impact in the form of opening opportunities for regions to regulate and manage the interests of local communities according to their own initiatives. However, on the other hand, regional autonomy also gave birth to a number of serious consequences, including the still high dependence of local government finances on the central government because the regional fiscal capacity has not been able to finance the growing demand for development needs in the regions.
High regional fiscal dependence also occurs in Maluku Province, where the contribution of Local Own Revenue (PAD) to the total regional revenue of Maluku Province in 2018 is only 15.2 percent. This figure even decreased compared to previous years which averaged around 18 percent. Meanwhile, the role of PAD in achieving Gross Regional Domestic Product (GDP) is also still relatively low, reflected in the elasticity of GRDP to PAD which is still inelastic at around 0.8.
This implies that the optimization of Regional Original Income (PAD) as the main source of revenue in self-financing government activities, development and services to the community is still quite low. Of course, this condition can have an impact on fiscal stress and is homework for the Maluku Provincial Government to further empower regional revenue sources.
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Legislation
Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments .
Law of the Republic of Indonesia Number 28 of 2009 concerning Regional Taxes and Regional Levies .
Law Number 23 of 2014 concerning Regional Government .
Government Regulation Number 55 of 2005 Concerning Balancing Funds
Government Regulation Number 12 of 2019 Concerning Regional Financial Management
Maluku Province Regional Regulation Number: 03 of 2010, Concerning Surface Water Tax
Maluku Province Regional Regulation Number: 05 of 2010, Concerning Motor Vehicle Fuel Tax
Maluku Province Regional Regulation Number: 06 of 2010, Regarding Motor Vehicle Tax
Maluku Province Regional Regulation Number: 13 of 2013, Concerning Public Service Retribution
Maluku Province Regional Regulation Number: 14 of 2013, Concerning Business Service Retribution
Maluku Provincial Regulation Number: 15 of 2013, Concerning Certain Licensing Fees
Maluku Provincial Regulation Number: 19 of 2013, Regarding Cigarette Tax
Maluku Province Regional Regulation Number: 02 of 2016, concerning Amendments to Regional Regulation Noor: 14 of 2013 concerning Business Services Retribution
Maluku Province Regional Regulation Number: 02 of 2017, Concerning Amendments to Regional Regulation Number 15 of 2013 Concerning Certain Licensing Fees
Maluku Governor Regulation Number: 42 of 2015, Concerning Amendments to Maluku Governor Regulation Number: 01.a. 2015 concerning Guidelines and Procedures for Collection of Motor Vehicle Fuel Tax
Maluku Province Regional Regulation Number: 1 of 2016, Regarding Regional Taxes
Governor of Maluku Regulation Number: 44.a. 2017, Concerning the Basic Calculation of the Imposition of Motorized Vehicle Tax and Motorized Vehicle Ownership Fee for 2017 in Maluku Province
Maluku Governor Regulation Number: 52 of 2017, Concerning Amendments to Maluku Governor Regulation Number: 44.a. 2017 Regarding the Basic Calculation of the Imposition of Motorized Vehicle Tax and Motorized Vehicle Ownership Fee for 2017 in Maluku Province
