CONTRIBUTION OF THE UN REGIONAL FUND AND ROYALTIES FROM MINERAL AND ENERGY NATURAL RESOURCES TO REVENUE SHARING FUNDS
Empirical Study Across All Provinces of Kalimantan
DOI:
https://doi.org/10.54199/pjeb.v5i2.503Keywords:
Revenue Sharing Funds, Regional Land Tax, Natural Resource RoyaltiesAbstract
This study aims to analyze the influence of Regional Land and Building Tax (PBB) and royalties from mineral and coal natural resources (SDA Minerba) on Revenue Sharing Funds (DBH) across all provinces in Kalimantan during the 2022–2024 period. The data used are secondary data, including the realization of PBB, Minerba royalties, and DBH from local government financial reports. The study adopts a quantitative approach using panel data regression and the Fixed Effect Model, selected based on Chow and Hausman tests. The results show that Minerba royalties have a statistically significant effect on DBH, whereas Regional PBB does not show a significant influence. These findings indicate that revenue from extractive sectors plays a dominant role in shaping regional fiscal capacity in Kalimantan. The study recommends optimizing PBB collection and diversifying revenue sources to strengthen sustainable regional fiscal structures.
References
Baltagi, B. H. (2008). Econometric analysis of panel data (4th ed.). Wiley. https://doi.org/10.1002/9781119290954
Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics (5th ed.). McGraw-Hill. https://doi.org/10.2307/30036826
Kurniawan, R., Fitriani, D., & Hidayat, A. (2021). Ketergantungan daerah terhadap sumber daya alam dan dampaknya terhadap stabilitas fiskal. Jurnal Keuangan dan Fiskal Daerah, 5(2), 117–130. https://doi.org/10.31289/jkfd.v5i2.4598
Oates, W. E. (1999). An essay on fiscal federalism. Journal of Economic Literature, 37(3), 1120–1149. https://doi.org/10.1257/jel.37.3.1120
Prasetyo, A., & Nugroho, T. (2021). Analisis pajak daerah terhadap dana transfer pemerintah pusat: Studi kasus 33 provinsi di Indonesia. Jurnal Ekonomi dan Pembangunan, 22(1), 45–58. https://doi.org/10.21002/jep.v22i1.12765
Ramadani, H., & Safitri, N. (2022). Pengaruh royalti dan pajak daerah terhadap dana bagi hasil di daerah penghasil batubara. Jurnal Ekonomi Daerah, 10(1), 44–56. https://doi.org/10.21009/jekda.v10i1.7862
Siregar, F., & Nurhaliza, R. (2023). Ketimpangan fiskal akibat ketergantungan pada royalti: Studi kasus daerah penghasil SDA. Jurnal Kebijakan Publik dan Fiskal, 7(3), 189–202. https://doi.org/10.14710/jkpf.7.3.189-202
Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta. https://doi.org/10.31227/osf.io/4wv5r
Yustika, A. E., & Yani, R. (2020). Optimalisasi pajak daerah: Studi atas efektivitas PBB-P2 di kawasan non-metropolitan. Jurnal Perpajakan dan Keuangan Daerah, 8(2), 98–112. https://doi.org/10.31092/jpkd.v8i2.6711
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Try Edi Suwarno, Nico Djundharto Djajasinga, Siti Sarah Al Rabani
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
