PENGATURAN RETRIBUSI SEBAGAI SUMBER PENDAPATAN ASLI DAERAH UNTUK MENINGKATKAN KEMANDIRIAN FISKAL DAERAH

Abstract

Efforts to enhance regional fiscal capacity are a crucial part of Indonesia’s decentralization agenda. Provincial governments are expected to finance development needs and public services independently and sustainably. In this context, Local Own-Source Revenue (PAD) plays a strategic role as a primary funding source that reflects a region’s fiscal autonomy. An analysis of provincial revenue structures in 2022–2023 shows that while PAD dominates revenue composition, dependence on transfers from the central government remains significant, indicating that true fiscal autonomy has not yet been fully realized. In 2022, PAD accounted for 54.54% of total provincial revenue, increasing to 57.29% in 2023, reflecting a gradual shift toward independence. However, there are still substantial fiscal disparities between provinces, with western regions generally performing better than those in the east. These inequalities highlight the need for institutional strengthening, optimization of PAD sources, and fiscal governance reform. On the other hand, the implementation of Law Number 1 of 2022 concerning Fiscal Relations between the Central Government and Regional Governments has limited local governments’ authority over retribution, hindering innovation and the effectiveness of fiscal decentralization. To achieve substantive fiscal autonomy, quantitative increases in PAD must be accompanied by greater regulatory flexibility for local governments. Strengthening the legal framework, improving intergovernmental transfer distribution, and providing incentives for fiscal performance are critical steps to ensure that fiscal decentralization is effectively and sustainably implemented.