ANALISIS CROWDING-OUT DANA TRANSFER KE DAERAH TERHADAP PENDAPATAN ASLI DAERAH

BAGASKARA, PIUS AJI CAKRA (2024) ANALISIS CROWDING-OUT DANA TRANSFER KE DAERAH TERHADAP PENDAPATAN ASLI DAERAH. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

This research aims to analyze whether the General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH), and Village Fund can increase or decrease Regional Tax and Regional Retribution revenues. The sample used in this research was 412 districts and cities in Indonesia in the 2015-2022 period. The method used is panel data regression analysis with the Fixed Effect Model (FEM) and transformed with Panel Corrected Standard Error (PCSE). Based on the results of the analysis carried out, it can be concluded that DAU has no effect on regional taxes but can increase regional retribution, DAK can increase regional taxes and regional retribution, DBH reduces regional taxes and regional retribution, and Village Funds have no effect on regional taxes, but reduce regional retribution. This finding proves that crowding-out occurs in Indonesia, namely from the Profit Sharing Fund (DBH). Penelitian ini bertujuan untuk menganalisis apakah Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH), dan Dana Desa dapat meningkatkan atau justru menurunkan penerimaan Pajak Daerah dan Retribusi Daerah. Sampel yang digunakan dalam penelitian ini sebanyak 412 kabupaten dan kota di Indonesia pada periode tahun 2015-2022. Metode yang digunakan adalah analisis regresi data panel dengan Fixed Effect Model(FEM) dan ditransformasi dengan Panel Corrected Standard Error (PCSE). Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa DAU tidak berpengaruh terhadap pajak daerah namun dapat meningkatkan retribusi daerah, DAK dapat meningkatkan pajak daerah dan retribusi daerah, DBH menurunkan pajak daerah dan retribusi daerah, serta Dana Desa tidak berpengaruh terhadap pajak daerah, namun menurunkan retribusi daerah. Temuan ini membuktikan bahwa crowding�out terjadi di Indonesia, yaitu dari Dana Bagi Hasil.

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