STRATEGI DIVERSIFIKASI PENDAPATAN UNTUK MENINGKATKAN DERAJAT DESENTRALISASI FISKAL DI KOTA DUMAI
DOI:
https://doi.org/10.35145/procuratio.v12i1.4205Keywords:
Revenue Diversification, Fiscal Decentralization, PAD, Regional Tax, Levies, Diversifikasi Pendapatan, Desentralisasi Fiskal, Pajak Daerah, Retribusi DaerahAbstract
This paper examines the application of revenue diversification in local governments of Dumai City by using descriptive quantitative method. The data analized from budget realization report from 2017 to 2021 due to certain criteria. The results showed that, revenue diversification occurred in Dumai City by looking at the degree of decentralization which is more than 20%. In addition, an increase in PAD is generally followed by an increase of Regional Taxes. This revenue diversification occurred is known from the emergence of new types of taxes. After all, the revenue diversification is tendency to increase the PAD sourced from the other sources than Regional Taxes and Levies, where local governments invest in BUMD companies and other sources of revenue that are legalized by Regional Regulations.
Tujuan dari penelitian ini adalah mengkaji penerapan diversifikasi pendapatan pada pemerintah daerah Kota Dumai dengan menggunakan metode deskriptif kuantitatif. Data yang dianalisis adalah laporan realisasi anggaran tahun 2017 sampai dengan tahun 2021 dengan kriteria tertentu. Hasil penelitian menunjukkan bahwa, diversifikasi pendapatan terjadi di Kota Dumai dengan melihat derajat desentralisasi yang lebih dari 20%. Selain itu, peningkatan PAD pada umumnya juga diikuti dengan peningkatan Pajak Daerah. Diversifikasi pendapatan yang terjadi ini diketahui dari munculnya jenis-jenis pajak baru. Selain itu, diversifikasi pendapatan diperoleh dari kecenderungan peningkatan PAD yang bersumber dari sumber selain Pajak dan Retribusi Daerah, dimana pemerintah daerah melakukan investasi pada perusahaan BUMD dan sumber pendapatan lain yang disahkan dengan Peraturan Daerah.
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References
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Astuti, T., & Utami, K. (2022). PERAN DIVERSIFIKASI PENDAPATAN DALAM PENINGKATAN KINERJA BANK PADA MASA PANDEMI COVID 19. Accounting Profession Journal, 4(2), 1–11. https://doi.org/10.35593/apaji.v4i2.40
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Kauppinen, I. (2021). The Diversification of Local Revenue Sources in Connecticut : User Charges and Fees. https://portal.ct.gov/-/media/ACIR/Student-Studies/Diversification-and-Current-Charges-in-CT_White-Paper_Kauppinen_FINAL.pdf
Liu, X., & Wen, H. (2016). The Influence of Diversification on Performance of State-owned Enterprises. An Empirical Study Based on Panel Threshold Model. International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP), 0104–0108. https://doi.org/10.2991/jahp-16.2016.24
Lukmawijaya, A., & Kim, S. S. (2015). Bank Diversification Effects on Bank Performance and Risk Profile of Bank in Indonesia. DeReMa (Development Research of Management) Jurnal Manajemen, 10(1), 74–84. https://doi.org/10.19166/derema.v10i1.158
Mahi, B. R., & Supriyanti, S. S. (2019). Dampak Desentralisasi Fiskal terhadap Volatilitas Belanja Pemerintah Kabupaten/Kota di Indonesia. Jurnal Ekonomi Dan Pembangunan Indonesia, 19(1), 118–138. https://doi.org/10.21002/jepi.v19i1.879
Martiyus, J. (2021). Tax Revenue Diversification in Indonesia. Jurnal Ekonomi & Studi Pembangunan, 22(1), 48–58. https://doi.org/10.18196/jesp.v22i1.7523
Mayer, W. J., Wang, H. chen, Egginton, J. F., & Flint, H. S. (2014). The Impact of Revenue Diversification on Expected Revenue and Volatility for Nonprofit Organizations. Nonprofit and Voluntary Sector Quarterly. https://doi.org/10.1177/0899764012464696
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Park, J. H., & Park, S. (2018). The effect of revenue diversification and form of government on public spending. Journal of Public Budgeting, Accounting and Financial Management, 30(2), 211–229. https://doi.org/10.1108/JPBAFM-02-2018-0012
Pasichnyi, M., Kaneva, T., Ruban, M., & Nepytaliuk, A. (2019). The impact of fiscal decentralization on economic development. In Investment Management and Financial Innovations. https://doi.org/10.21511/imfi.16(3).2019.04
Pertiwi, S. P., & Suhartini, D. (2022). Pengaruh Diversifikasi Pendapatan, Modal Intelektual, Dan Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan: Studi Empiris pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2020. Fair Value: ,. Jurnal Ilmiah Akuntansi Dan Keuangan, 5((02)), 1082-1094.
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Sepulveda, C. F., & Martinez-Vazquez, J. (2011). The consequences of fiscal decentralization on poverty and income equality. Environment and Planning C: Government and Policy. https://doi.org/10.1068/c1033r
Sianipar, A. S. (2015). Pengaruh diversifikasi pendapatan terhadap kinerja bank. Jurnal Siasat Bisnis, 19(1), 27–35. https://doi.org/10.20885/jsb.vol19.iss1.art3
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Suyderhoud, J. P. (1994). State-local revenue diversification, balance, and fiscal performance. Public Finance Review, 22(2). https://doi.org/10.1177/109114219402200202
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Wa Ode Sarlina, Ishak, & Liman. (2022). Analisis Derajat Desentralisasi Fiskal di Provinsi Sulawesi Tenggara Tahun 2016-2020. MAMEN: Jurnal Manajemen, 1(3), 378–383. https://doi.org/10.55123/mamen.v1i3.685
Wicker, P., Feiler, S., & Breuer, C. (2013). Organizational mission and revenue diversification among non-profit sports clubs. International Journal of Financial Studies. https://doi.org/10.3390/ijfs1040119
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Zukhri, N. (2020). Kinerja Keuangan Provinsi Kepulauan Bangka Belitung Ditinjau dari Derajat Kemandirian, Ketergantungan, dan Desentralisasi Fiskal. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 5(2), 143–149. https://doi.org/10.33105/itrev.v5i2.213
Addai, B., Tang, W., & Agyeman, A. S. (2022). Examining the impact of income diversification on bank performance: Are foreign banks heterogeneous? Journal of Applied Economics. https://doi.org/10.1080/15140326.2021.2022828
Afonso, W. B. (2013). Diversificaiton toward stability? The effect of local sales taxes on own source revenue. Journal of Public Budgeting, Accounting and Financial Management. https://doi.org/10.1108/JPBAFM-25-04-2013-B004
Ani Sri Rahayu. (2018). Pengantar Pemerintahan Daerah : Kajian Teori, Hukum, dan Aplikasinya. In Jakarta : Sinar Grafika.
Aslam, F., Mehmood, B., & Ali, S. (2015). Diversification in Banking: Is Noninterest Income the Answer for Pakistan’s Case. Science International (Lahore).
Astuti, T., & Utami, K. (2022). PERAN DIVERSIFIKASI PENDAPATAN DALAM PENINGKATAN KINERJA BANK PADA MASA PANDEMI COVID 19. Accounting Profession Journal, 4(2), 1–11. https://doi.org/10.35593/apaji.v4i2.40
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Baele, L., De Jonghe, O., & Vander Vennet, R. (2007). Does the stock market value bank diversification? Journal of Banking and Finance. https://doi.org/10.1016/j.jbankfin.2006.08.003
Berrett, J. L., & Holliday, B. S. (2018). The Effect of Revenue Diversification on Output Creation in Nonprofit Organizations: A Resource Dependence Perspective. Voluntas. https://doi.org/10.1007/s11266-018-00049-5
Chernick, H., Langley, A., & Reschovsky, A. (2011). Revenue Diversification And The Financing Of Large American Central Cities. In Public Finance & Management.
Digdowiseiso, K., Murshed, S. M., & Bergh, S. I. (2022). How Effective Is Fiscal Decentralization for Inequality Reduction in Developing Countries? Sustainability (Switzerland). https://doi.org/10.3390/su14010505
Froelich, K. A. (1999). Diversification of Revenue Strategies : Evolving Resource Dependence in Nonprofit Organizations. Nonprofit and Voluntary Sector Quarterly, 28(3), 246–268.
Githaiga, P. N. (2020). Human capital, income diversification and bank performance–an empirical study of East African banks. Asian Journal of Accounting Research. https://doi.org/10.1108/AJAR-06-2020-0041
Hanafi, I. N., & Laksono, T. (2009). Kebijakan Perimbangan Keuangan Pemerintah Pusat Di Indonesia. UB Press.
Hendrick, R., & Crawford, J. (2014). Municipal fiscal policy space and fiscal structure: Tools for managing spending volatility. Public Budgeting and Finance. https://doi.org/10.1111/pbaf.12042
Hidayat, W. Y., Kakinaka, M., & Miyamoto, H. (2012). Bank risk and non-interest income activities in the Indonesian banking industry. Journal of Asian Economics, 23(4), 335–343. https://doi.org/10.1016/j.asieco.2012.03.008
Hung, C. K., & Hager, M. A. (2019). The Impact of Revenue Diversification on Nonprofit Financial Health: A Meta-analysis. Nonprofit and Voluntary Sector Quarterly. https://doi.org/10.1177/0899764018807080
Hutagalung, E. (2016). Perimbangan Keuangan Antara Pemerintah Pusat Dengan Pemerintah Daerah Dalam Pengelolaan Keuangan Daerah. Jurnal Ilmu Pemerintahan Widya Praja, XLII(1), 1–10. https://doi.org/10.33701/jipwp.v42i1.137
Ismail, S., Ahmad, N. N. N., & Alawiahsiraj, S. (2019). Readiness to implement revenue diversification strategies by Malaysian Public Universities. Management and Accounting Review.
Jaafar, J. A., Latiff, A. R. A., Daud, Z. M., & Osman, M. N. H. (2023). Does Revenue Diversification Strategy Affect the Financial Sustainability of Malaysian Public Universities? A Panel Data Analysis. Higher Education Policy. https://doi.org/10.1057/s41307-021-00247-9
Jimenez, B. S., & Afonso, W. B. (2022). Revisiting the theory of revenue diversification: Insights from an empirical analysis of municipal budgetary solvency. Public Budgeting and Finance, 42(2), 196–220. https://doi.org/10.1111/pbaf.12309
Kabbani, N., & Mimoune, N. Ben. (2021). Economic diversification in the Gulf: Time to redouble efforts. Brookings, January. https://www.brookings.edu/research/economic-diversification-in-the-gulf-time-to-redouble-efforts/
Kauppinen, I. (2021). The Diversification of Local Revenue Sources in Connecticut : User Charges and Fees. https://portal.ct.gov/-/media/ACIR/Student-Studies/Diversification-and-Current-Charges-in-CT_White-Paper_Kauppinen_FINAL.pdf
Liu, X., & Wen, H. (2016). The Influence of Diversification on Performance of State-owned Enterprises. An Empirical Study Based on Panel Threshold Model. International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP), 0104–0108. https://doi.org/10.2991/jahp-16.2016.24
Lukmawijaya, A., & Kim, S. S. (2015). Bank Diversification Effects on Bank Performance and Risk Profile of Bank in Indonesia. DeReMa (Development Research of Management) Jurnal Manajemen, 10(1), 74–84. https://doi.org/10.19166/derema.v10i1.158
Mahi, B. R., & Supriyanti, S. S. (2019). Dampak Desentralisasi Fiskal terhadap Volatilitas Belanja Pemerintah Kabupaten/Kota di Indonesia. Jurnal Ekonomi Dan Pembangunan Indonesia, 19(1), 118–138. https://doi.org/10.21002/jepi.v19i1.879
Martiyus, J. (2021). Tax Revenue Diversification in Indonesia. Jurnal Ekonomi & Studi Pembangunan, 22(1), 48–58. https://doi.org/10.18196/jesp.v22i1.7523
Mayer, W. J., Wang, H. chen, Egginton, J. F., & Flint, H. S. (2014). The Impact of Revenue Diversification on Expected Revenue and Volatility for Nonprofit Organizations. Nonprofit and Voluntary Sector Quarterly. https://doi.org/10.1177/0899764012464696
Nisfah, L. (2012). Hubungan diversifikasi pendapatan dengan ketahanan pangan rumah tangga petani di kecamatan Welahan kabupaten Jepara [Universitas Sebelas Maret]. https://digilib.uns.ac.id/dokumen/detail/28898
Park, J. H., & Park, S. (2018). The effect of revenue diversification and form of government on public spending. Journal of Public Budgeting, Accounting and Financial Management, 30(2), 211–229. https://doi.org/10.1108/JPBAFM-02-2018-0012
Pasichnyi, M., Kaneva, T., Ruban, M., & Nepytaliuk, A. (2019). The impact of fiscal decentralization on economic development. In Investment Management and Financial Innovations. https://doi.org/10.21511/imfi.16(3).2019.04
Pertiwi, S. P., & Suhartini, D. (2022). Pengaruh Diversifikasi Pendapatan, Modal Intelektual, Dan Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan: Studi Empiris pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2020. Fair Value: ,. Jurnal Ilmiah Akuntansi Dan Keuangan, 5((02)), 1082-1094.
Pfeffer, J., & Salancik, G. R. (1978). The External Control of Organizations: A Resource Dependence Perspective. Harper and Row.
Undang-Undang Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah, (2004).
Undang-Undang Nomor 23 tahun 2014 Tentang Pemerintah Daerah, (2014).
Salma Nazikha, R., & Rahmawati, F. (2021). Pengaruh desentralisasi fiskal, kapasitas fiskal daerah, dan elastisitas fiskal terhadap pertumbuhan inklusif Indonesia. Jurnal Ekonomi, Bisnis Dan Pendidikan, 1(2), 120–134. https://doi.org/10.17977/um066v1i22021p120-134
Sanusi, A. (2014). Teknik Pengumpulan Data dan Instrumen Penelitian. Metodologi Penelitian.
Saragih, J. P. (2003). Desentralisasi Fiskal dan Keuangan Daerah dalam Otonomi. Ghalia Indonesia.
Sepulveda, C. F., & Martinez-Vazquez, J. (2011). The consequences of fiscal decentralization on poverty and income equality. Environment and Planning C: Government and Policy. https://doi.org/10.1068/c1033r
Sianipar, A. S. (2015). Pengaruh diversifikasi pendapatan terhadap kinerja bank. Jurnal Siasat Bisnis, 19(1), 27–35. https://doi.org/10.20885/jsb.vol19.iss1.art3
Siregar, B. (2017). Akuntansi Sektor Publik (Akuntansi keuangan Pemerintah Daerah Berbasis Akrual). UPP STIM YKPN.
Sistiana, M., & Makmur, M. H. (2014). Derajat desentralisasi fiskal daerah kabupaten/kota. JIANA (Jurnal Ilmu Administrasi Negara), 12(4), 277–286. https://jiana.ejournal.unri.ac.id/index.php/JIANA/article/view/2216
Sjoquist, D. L. (2015). Diversifying Municipal Revenue in Connecticut: Version of (Issue December). https://cslf.gsu.edu/files/2016/04/Diversifying-Municipal-Revenue-in-Connecticut_Sjoquist-2016.pdf
Stiroh, K. J. (2004). Diversification in Banking: Is Noninterest Income the Answer? Journal of Money, Credit, and Banking, 36(5), 853–882. https://doi.org/10.1353/mcb.2004.0076
Sugiyono. (2015). Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D. In Metode Penelitian dan Pengembangan Pendekatan Kualitatif, Kuantitatif, dan R&D. Alfabeta.
Suharizal, M. chaniago. (2017). Hukum Pemerintahan Daerah Setelah Perubahan UUD 1945,. Thafa Media.
Supriyadi, S., Delis, A., & Rahmadi, S. (2013). Analisis Desentralisasi Fiskal di Kabupaten Bungo. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 1(1), 1–10. https://doi.org/10.22437/ppd.v1i1.1336
Suyderhoud, J. P. (1994). State-local revenue diversification, balance, and fiscal performance. Public Finance Review, 22(2). https://doi.org/10.1177/109114219402200202
Syukri, A. U. (2019). Anomali Desentralisasi Fiskal dan Kinerja Keuangan Daerah; Upaya Mengakselerasi Penerimaan Daerah. EcceS (Economics, Social, and Development Studies), 6(1), 36. https://doi.org/10.24252/ecc.v6i1.9542
Wa Ode Sarlina, Ishak, & Liman. (2022). Analisis Derajat Desentralisasi Fiskal di Provinsi Sulawesi Tenggara Tahun 2016-2020. MAMEN: Jurnal Manajemen, 1(3), 378–383. https://doi.org/10.55123/mamen.v1i3.685
Wicker, P., Feiler, S., & Breuer, C. (2013). Organizational mission and revenue diversification among non-profit sports clubs. International Journal of Financial Studies. https://doi.org/10.3390/ijfs1040119
Yan, J., Mmbaga, N., & Gras, D. (2023). In pursuit of diversification opportunities, efficiency, and revenue diversification: A generalization and extension for social entrepreneurship. Strategic Entrepreneurship Journal. https://doi.org/10.1002/sej.1446
Yan, W. (2012). The impact of revenue diversification and economic base on state revenue stability. Journal of Public Budgeting, Accounting and Financial Management. https://doi.org/10.1108/JPBAFM-24-01-2012-B003
Zukhri, N. (2020). Kinerja Keuangan Provinsi Kepulauan Bangka Belitung Ditinjau dari Derajat Kemandirian, Ketergantungan, dan Desentralisasi Fiskal. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 5(2), 143–149. https://doi.org/10.33105/itrev.v5i2.213
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2024-03-31
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