ANALYSIS OF LOCAL OWN-SOURCE REVENUE IN STRENGTHENING FISCAL INDEPENDENCE IN TIDORE ISLANDS CITY, 2021–2025
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2026-10-30Downloads
Abstract
This study analyzes the fiscal independence of Tidore Islands City during 2021–2025, identifies factors associated with low Local Own-Source Revenue (PAD), and formulates measures to strengthen local fiscal capacity. A descriptive approach was employed by combining financial-data review with qualitative information obtained through interviews, observation, and documentation. The analysis used PAD and intergovernmental transfer data, while fiscal independence was measured by the ratio of PAD to intergovernmental transfers. The ratios were 5.09% in 2021, 4.22% in 2022, 7.56% in 2023, 5.87% in 2024, and 7.23% in 2025, producing a five-year average of 6.00%. These figures indicate very low fiscal independence and an instructive relationship pattern under the classification adopted in this study. Low independence is associated with the limited contribution and fluctuating composition of PAD, archipelagic geographic constraints, uneven revenue performance across local agencies, and underutilized local economic potential. Recommended measures include updating taxpayer databases, strengthening supervision and arrears collection, expanding digital payments, optimizing levies and local assets, and developing tourism, MSMEs, services, education, and investmenKeywords:
fiscal independence intergovernmental transfers local finance local own-source revenue Tidore IslandsReferences
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