Open AccessOPTIMALISASI PERAN DANA BAGI HASIL (DBH) DALAM PEMBANGUNAN DAERAH
Author(s) -
Isti’anah Isti’anah
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v3i1.4437
Subject(s) - revenue sharing , revenue , balance (ability) , quarter (canadian coin) , fiscal capacity , business , finance , fiscal year , fiscal policy , economic policy , economics , political science , macroeconomics , geography , medicine , archaeology , law , physical medicine and rehabilitation
The implementation of fiscal balance policy has been done through budgetallocation for the local governments, include balance fund. The fiscal balance policy would reduce imbalance fund resources between central and local governments and to lessen fiscal gap among local governments as well. One of the fiscal balance components is revenue sharing. Problems often arising in delivering revenue sharing mechanism are the implementation of quarter periodical that are not on time. As consequence, it would disturb planning system of development in regions.