Desentralisasi Fiskal di Indonesia dan Jepang: Sebuah Studi Komparatif

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pdf. (Indonesian)
Published: 2025-08-27
DOI: https://doi.org/10.51454/t0bazz39
Keywords:
fiscal decentralization , LAT, DAU, Japan, Indonesia

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Laode Buzyali Fajman Sanbigs
Southeast Sulawesi Provincial Government

Abstract

Fiscal decentralization has become a key reform strategy adopted by many countries, including Japan and Indonesia, to address regional disparities and promote more equitable development. This study aims to compare the fiscal equalization systems implemented by both countries, focusing on the allocation formulas used to transfer resources from central to local governments. The research employs a qualitative approach with a comparative study method, utilizing document analysis, policy review, academic literature, and regional fiscal data from Japan and Indonesia. The findings reveal that Japan’s Local Allocation Tax (LAT) system—characterized by multiple adjustment coefficients tailored to local conditions—proves to be more effective in narrowing fiscal imbalances than Indonesia’s General Allocation Fund (DAU), which is relatively rigid and fails to fully reflect the actual financial needs of each region. The study concludes that Indonesia’s fiscal equalization mechanism requires reformulation to become more adaptive, responsive, and capable of supporting inclusive and sustainable regional development.

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Vol. 5 No. 1 (2025): March

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Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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