The Relevance of Own-Source Revenue to the Independence of West Sulawesi
- DOI
- 10.2991/iconeg-16.2017.109How to use a DOI?
- Keywords
- Decentralization; Own-Source Revenue (OSR) and Local Government
- Abstract
This study aims to outline the relevance of west-sulawesi's OSR with local independence as the carrying capacity in accelerating the development execution in West-Sulawesi. The approach used is mix between fiscal decentralization approaches, degree of fiscal needs and fiscal capacity. It'll conclude a more comprehensive and representative, data used is secondary data derived from Regional Budget Fiscal in 2013/2014, survey of literature and studies done previously to strengthen study analysis. It showed the independence of West Sulawesi province still very low, seen from fiscal degree decentralization in 2014 only 11.15% in the proportion of OSR aspect to regional revenue and BHPBP against Total Revenue Region approximately 4.44%, while the degree of fiscal needs in 2014 at OSR proportion to the regional income approximately 11.15%. OSR + BHPBP proportion of total public expenditures approximately 15.04%, and the OSR proportion to indirect expenditures approximately 54.36%. and fiscal capacity index is 0.4759 (low).
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Muhlis Madani PY - 2016/12 DA - 2016/12 TI - The Relevance of Own-Source Revenue to the Independence of West Sulawesi BT - Proceedings of the International Conference on Ethics in Governance (ICONEG 2016) PB - Atlantis Press SP - 486 EP - 489 SN - 2352-5398 UR - https://doi.org/10.2991/iconeg-16.2017.109 DO - 10.2991/iconeg-16.2017.109 ID - Madani2016/12 ER -