DAMPAK DANA ALOKASI UMUM (DAU) TERHADAP PEMERATAAN FISKAL KABUPATEN/KOTA DI NUSA TENGGARA BARAT

Abstract: The main purpose of this research is to analyze how far General grant between every municipal in Province Nusa Tenggara Barat could lessen horizontal fiscal gap. This research is using serial data from period 2002-2006. The analyze result shows that general grant can’t push fiscal gap between every municipal to minimum level. The gap is link to the spread of  general  grant  in each municipal  from the average point at Province Nusa Tenggara Barat. The gap is fluctuating but inclined to go up and still in to high horizontal fiscal gap category. Some instruments that could  explain  this condition is  every municipal in  Province Nusa Tenggara Barat have vary endowment, low ability to increase fiscal capacity, and limited accurate data,  sufficiency  oriented,  and  general  grant  which  more  concern  to  need equalization not revenue capacity.
Keywords: Horizontal Fiscal  Gap, General Grant
Penulis: Siti Sriningsih, Muaidi Yasin
Kode Jurnal: jpmanajemendd090133
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