印度尼西亚政府间转移：Dana Alokasi Umum的风险分担效应

IF 0.8 Q3 ECONOMICS Journal of Southeast Asian Economies Pub Date : 2021-06-29 DOI:10.1355/ae38-1d

J. Takahata, T. Dartanto, Khoirunurrofik Khoirunurrofik

{"title":"印度尼西亚政府间转移：Dana Alokasi Umum的风险分担效应","authors":"J. Takahata, T. Dartanto, Khoirunurrofik Khoirunurrofik","doi":"10.1355/ae38-1d","DOIUrl":null,"url":null,"abstract":"Abstract:Given that most local governments in Indonesia depend heavily on intergovernmental transfers, this study tries to examine whether Dana Alokasi Umum (DAU, or general allocation fund) is able to absorb a revenue shock from the fluctuation of Pendapatan Asli Daerah (PAD, or local government revenue). The results suggest that DAU does, in fact, absorb around 83 per cent of the revenue shock. This share is greater than the compensation rate determined by the allocation formula employed in the Indonesian intergovernmental transfers system set annually by the Directorate General of Fiscal Balance, Ministry of Finance. Once the differences among local government levels are considered, it is found that DAU covers PAD decrease across all levels of local government throughout the country, but the extent of coverage depends on a number of criteria.","PeriodicalId":43712,"journal":{"name":"Journal of Southeast Asian Economies","volume":"38 1","pages":"81 - 99"},"PeriodicalIF":0.8000,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Intergovernmental Transfers in Indonesia: The Risk Sharing Effect of Dana Alokasi Umum\",\"authors\":\"J. Takahata, T. Dartanto, Khoirunurrofik Khoirunurrofik\",\"doi\":\"10.1355/ae38-1d\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract:Given that most local governments in Indonesia depend heavily on intergovernmental transfers, this study tries to examine whether Dana Alokasi Umum (DAU, or general allocation fund) is able to absorb a revenue shock from the fluctuation of Pendapatan Asli Daerah (PAD, or local government revenue). The results suggest that DAU does, in fact, absorb around 83 per cent of the revenue shock. This share is greater than the compensation rate determined by the allocation formula employed in the Indonesian intergovernmental transfers system set annually by the Directorate General of Fiscal Balance, Ministry of Finance. Once the differences among local government levels are considered, it is found that DAU covers PAD decrease across all levels of local government throughout the country, but the extent of coverage depends on a number of criteria.\",\"PeriodicalId\":43712,\"journal\":{\"name\":\"Journal of Southeast Asian Economies\",\"volume\":\"38 1\",\"pages\":\"81 - 99\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2021-06-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Southeast Asian Economies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1355/ae38-1d\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Southeast Asian Economies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1355/ae38-1d","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}

引用次数: 1

摘要

摘要：鉴于印尼大多数地方政府严重依赖政府间转移，本研究试图检验Dana Alokasi Umum（DAU，或普通拨款基金）是否能够吸收Pendapatan Asli Daerah（PAD，或地方政府收入）波动带来的收入冲击。结果表明，事实上，DAU确实吸收了约83%的收入冲击。这一份额高于财政部财政平衡总局每年制定的印尼政府间转移支付制度中采用的分配公式所确定的补偿率。一旦考虑到地方政府级别之间的差异，就会发现DAU涵盖了全国各级地方政府的PAD下降，但覆盖范围取决于许多标准。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

Intergovernmental Transfers in Indonesia: The Risk Sharing Effect of Dana Alokasi Umum

Abstract:Given that most local governments in Indonesia depend heavily on intergovernmental transfers, this study tries to examine whether Dana Alokasi Umum (DAU, or general allocation fund) is able to absorb a revenue shock from the fluctuation of Pendapatan Asli Daerah (PAD, or local government revenue). The results suggest that DAU does, in fact, absorb around 83 per cent of the revenue shock. This share is greater than the compensation rate determined by the allocation formula employed in the Indonesian intergovernmental transfers system set annually by the Directorate General of Fiscal Balance, Ministry of Finance. Once the differences among local government levels are considered, it is found that DAU covers PAD decrease across all levels of local government throughout the country, but the extent of coverage depends on a number of criteria.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Journal of Southeast Asian Economies ECONOMICS-

CiteScore

1.00

自引率

0.00%

发文量

期刊介绍： The Journal of Southeast Asian Economies (JSEAE) is a peer-reviewed multi-disciplinary journal focusing on economic issues in Southeast Asia. JSEAE features articles based on original research, research notes, policy notes, review articles and book reviews, and welcomes submissions of conceptual, theoretical and empirical articles preferably with substantive policy discussions. Original research articles and research notes can be country studies or cross-country comparative studies. For quantitative-oriented articles, authors should strive to ensure that their work is accessible to non-specialists. Submitted manuscripts undergo a rigorous peer-review process – two reviewers for original research articles and one reviewer for research notes and policy notes. The journal is published three times a year: April, August and December.