EVALUASI HUBUNGAN PENDAPATAN ASLI DAERAH PROVINSI DAN KOTA: STUDI KASUS JAWA TIMUR-SURABAYA

Azharina Rahmawati; Silvia Ayu Tri Octavia; Revienda Anita Fitrie; Eva Hany Fanida

doi:10.59003/nhj.v5i11.2023

Authors

Azharina Rahmawati Universitas Negeri Surabaya
Silvia Ayu Tri Octavia Universitas Negeri Surabaya
Revienda Anita Fitrie Universitas Negeri Surabaya
Eva Hany Fanida Universitas Negeri Surabaya

DOI:

https://doi.org/10.59003/nhj.v5i11.2023

Keywords:

Fiscal decentralization, Regional Original Income (PAD), Fiscal Inequality, Fiscal Independence

Abstract

This study aims to analyze the relationship of Regional Original Revenue (PAD) between the Provincial Government of East Java and the City Government of Surabaya within the framework of fiscal decentralization. This research uses a qualitative case study approach with secondary data from regional budget reports and official documents. The results show differences in fiscal structure and capacity between the two regions. East Java’s PAD is dominated by motor vehicle taxes, while Surabaya has a more diverse structure supported by the service and trade sectors. Surabaya demonstrates higher fiscal independence compared to the provincial government. However, fiscal disparities among regions in East Java still exist. The fiscal relationship between the province and the city is indirect and coordinative, indicating that fiscal decentralization has not been fully effective.

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