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Analisis pengaruh dana alokasi umum, dana alokasi khusus, dana bagi hasil pajak, dan pertumbuhan ekonomi terhadap ketimpangan pendapatan di Indonesia

Author

Listed:
  • Muhammad Abdul Malik Ridho
  • Diana Wijayanti

Abstract

Purpose – This research aims to analyze the impact of general allocation fund (DAU), special allocation fund (DAK), revenue sharing tax fund (DBH Pajak), and economic growth on income inequality in Indonesia Methods – The research used secondary data in 34 province in Indonesia between 2015-2020 referenced from Central Bureau of Statistics. The used analytical tool was panel data. Findings – The research outcome showed that DAU has a negative effect on income inequality, DAK and DBH Pajak has no significant effect on income inequality, and economic growth has positive and significant impact on income inequality. Implication – The central government needs to improve the DAU budget allocated to the regions, expand the control and deregulation regarding the DAK realized expenditure, enlarge the composition of revenue sharing tax fund to the unconcerned regions and generate inclusive economic growth. Originality – This research contribute in analyzing the impact of fiscal balance transfer on income inequality in Indonesia using panel data analysis. Abstrak Tujuan – Penelitian ini bertujuan untuk menganalisa pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil Pajak dan pertumbuhan ekonomi terhadap ketimpangan pendapatan di Indonesia. Metode – Penelitian ini menggunakan data sekunder 34 Provinsi di Indonesia tahun 2015-2020 yang bersumber dari Badan Pusat Statistik. Alat analisis yang digunakan adalah data panel. Temuan – Hasil penelitian menunjukkan bahwa DAU berpengaruh negatif dan signifikan terhadap ketimpangan pendapatan, DAK dan DBH Pajak tidak berpengaruh signifikan terhadap ketimpangan pendapatan, dan pertumbuhan ekonomi berpengaruh positif dan signifikan terhadap ketimpangan pendapatan. Implikasi – Pemerintah pusat perlu untuk meningkatkan besaran DAU yang dialokasikan kepada pemerintah daerah, meningkatkan pengawasan dan deregulasi terkait realisasi belanja DAK, meningkatkan porsi pembagian DBH pajak kepada daerah tidak bersangkutan dan menciptakan iklim pertumbuhan ekonomi inklusif. Orisinalitas – Penelitian ini berkontribusi dalam menganalisis pengaruh dana perimbangan terhadap ketimpangan pendapatan di Indonesia dengan mengunakan analisis data panel.

Suggested Citation

  • Muhammad Abdul Malik Ridho & Diana Wijayanti, 2022. "Analisis pengaruh dana alokasi umum, dana alokasi khusus, dana bagi hasil pajak, dan pertumbuhan ekonomi terhadap ketimpangan pendapatan di Indonesia," Jurnal Kebijakan Ekonomi dan Keuangan, Jurusan Ilmu Ekonomi, Fakultas Bisnis dan Ekonomika, Universitas Islam Indonesia, vol. 1(1), pages 71-81.
    • Handle: RePEc:uii:jrjkek:v:1:y:2022:i:1:p:71-81:id:25174
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