Regional Financial Independence Inequality Analysis Using Williamson Index: Comparison between Regencies in West Sumatera – Indonesia

DOI

10.2991/aebmr.k.200305.079How to use a DOI?

Keywords

Williamson Index, Local Revenue, Inequality

Abstract

Regional autonomy shows the ability of local governments to finance their own government activities which also illustrates the level of community participation in regional development, the more independent a region is, the higher the community participation in paying taxes and levies, which is a major component of Local Own-source Revenue. This study aims to evaluate, describe and map the level of inequality in regional financial independence using the Williamson Index among regencies in West Sumatra Province for the 2015-2017 period. This study consisted of primary and secondary data. Primary data were obtained by conducting interviews with respondents and secondary data were obtained from the Central Statistics Agency and the Regional Finance Agency of the Province of West Sumatra. The data analysis method is to use the financial autonomy ratio analysis by looking at the comparison of the realization of Local Own-source Revenue to central government transfers, provincial transfers, and regional loans in 2015-2017, then the results is analyze by using the Williamson Index. The results of the study 1)The ratio of regional financial independence between districts in West Sumatra Province is categorized as “Very Low” with an average of 9.24%. 2) Regional financial independence between regencies in West Sumatra has not been evenly distributed or is categorized as Moderate. It is expected that all regency governments in West Sumatera can optimize Local Own-source Revenue, so that in the future can be independent by making Local Own-source Revenue as the main income of a region.

Copyright

© 2020, 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/).

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TY  - CONF
AU  - Tilawatil Ciseta Yoda
AU  - Rina Febriani
PY  - 2020
DA  - 2020/03/10
TI  - Regional Financial Independence Inequality Analysis Using Williamson Index: Comparison between Regencies in West Sumatera – Indonesia
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 276
EP  - 281
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.079
DO  - 10.2991/aebmr.k.200305.079
ID  - Yoda2020
ER  -