Analysis of the Determinants of Fiscal Decentralization on Economic Growth in Southeast Sulawesi


Authors : Herianto

Volume/Issue : Volume 6 - 2021, Issue 1 - January

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/3tjuEXX

The purpose of this study is to analyze the effect of general allocation funds (DAU), special allocation funds (DAK), natural resource revenue sharing (DBHS), tax revenue sharing (DBHP) and on economic growth in Southeast Sulawesi Province in 2009-2017. This research method uses descriptive quantitative analysis with eviews 8 test tool. The population of this study, 12 districts / cities in the Sualwesi Tenggra Province, the sample in this study amounted to 108, which were obtained through secondary data from the Central Bureau of Statistics (BPS). The results showed that together the general allocation funds (DAU), natural resource sharing funds (DBHS) and special allocation funds (DAK), and tax revenue sharing (DBHP) had an effect on economic growth. The general allocation fund (DAU) has a significant and positive effect on economic growth, the special allocation fund has a significant and negative effect on economic growth, while the natural resource revenue sharing (DBHS) and taxsharing revenue-sharing funds (DBHP) have no effect on economic growth.

Keywords : Economic Growth, General Allocation Funds (DAU), Natural Resource Sharing Funds (DBHS), Special Allocation Funds (DAK) And Tax Revenue Sharing (DBHP)

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