KEMANDIRIAN FISKAL DAN KETERGANTUNGAN TRANSFER PEMERINTAH PUSAT: ANALISIS LAPORAN REALISASI ANGGARAN PEMERINTAH DAERAH DI  PROVINSI NUSA TENGGARA BARAT

Muahammad Iqbal; Lale Ria Aryani

doi:10.59003/nhj.v6i4.2343

Authors

Muahammad Iqbal Badan Keuangan Dan Aset Daerah Provinsi Nusa Tenggara Barat
Lale Ria Aryani Badan Keuangan Dan Aset Daerah Provinsi Nusa Tenggara Barat

DOI:

https://doi.org/10.59003/nhj.v6i4.2343

Keywords:

fiscal independence, transfer dependency, local own-source revenue, West Nusa Tenggara, fiscal decentralization

Abstract

This study analyzes the level of fiscal independence and central government transfer dependency patterns across all regional governments in West Nusa Tenggara Province (NTB) for the period 2021–2025. Using a descriptive-quantitative approach with audited Budget Realization Report (LRA) data from ten regencies/cities, this research measures fiscal independence ratios, transfer dependency ratios, PAD effectiveness ratios, and local own-source revenue growth trends. Results indicate that the average fiscal independence ratio in NTB Province ranged from 7.73% to 33.85%, categorized as low to moderate fiscal capacity. Kota Mataram consistently recorded the highest fiscal independence ratio (average 28.76%), while Kota Bima recorded the lowest (average 7.11%). Transfer dependency ratios ranged from 62%–87%, confirming that all regions remain significantly reliant on central government transfers. Despite PAD growth in nearly all regions, particularly a significant surge in 2025, inter-regional disparities remain wide. These findings imply the need for revenue mobilization policy reforms, strengthening regional fiscal capacity, and evaluating transfer fund formulas that incentivize fiscal independence.

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