Dari Ketergantungan Fiskal Menuju Otonomi: Peta Jalan Strategis Peningkatan Kapasitas Fiskal Di Kabupaten Rokan Hilir, Indonesia (2020-2029)
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Oct 13, 2025
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This study analyzes Rokan Hilir Regency's fiscal capacity from 2020-2024 and develops a strategic framework to strengthen fiscal autonomy. Despite achieving an average annual revenue growth of 6.84%, reaching IDR 2.54 trillion in 2024, the regency demonstrated extreme fiscal dependency, with autonomy ratios of 5.72%-7.10% (2020-2023), classified as "highly instructive." A significant increase to 17.85% in 2024 revealed untapped potential, driven by the Management of Separated Regional Assets growing at a rate of 76.41% annually. Through quantitative-descriptive analysis of budget realization data, the research identifies structural weaknesses: declining regional levies (-0.69%), slow capital expenditure growth (2.72%), and severe budget surplus depletion (-69.80%). To achieve "moderately autonomous" status (>25% autonomy ratio), a tripartite strategy is proposed: (1) digital tax/levy systems (e-Tax/e-Levy) to optimize own-source revenue, (2) restructuring regional enterprises through Public-Private Partnerships, and (3) enhancing capital expenditure quality with fiscal reserve establishment. The three-phase implementation roadmap, consolidation (2025-2026), acceleration (2027-2028), and sustained consolidation (2029), provides policymakers with actionable guidance on addressing fiscal dependency in decentralized governance contexts.
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Susanto, E., Irvan, P. A., Nisyah, H. T., & Rineliana, R. (2025). Dari Ketergantungan Fiskal Menuju Otonomi: Peta Jalan Strategis Peningkatan Kapasitas Fiskal Di Kabupaten Rokan Hilir, Indonesia (2020-2029). Jurnal BINEKA (Bisnis Ekonomi Akuntansi), 1(1), 47-57. Diambil dari https://jurnal.universitasdumai.ac.id/index.php/jurnal-fakultas-ekonomi/article/view/29
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Bilah Samping Artikel
Isi Artikel Utama
Abstrak
This study analyzes Rokan Hilir Regency's fiscal capacity from 2020-2024 and develops a strategic framework to strengthen fiscal autonomy. Despite achieving an average annual revenue growth of 6.84%, reaching IDR 2.54 trillion in 2024, the regency demonstrated extreme fiscal dependency, with autonomy ratios of 5.72%-7.10% (2020-2023), classified as "highly instructive." A significant increase to 17.85% in 2024 revealed untapped potential, driven by the Management of Separated Regional Assets growing at a rate of 76.41% annually. Through quantitative-descriptive analysis of budget realization data, the research identifies structural weaknesses: declining regional levies (-0.69%), slow capital expenditure growth (2.72%), and severe budget surplus depletion (-69.80%). To achieve "moderately autonomous" status (>25% autonomy ratio), a tripartite strategy is proposed: (1) digital tax/levy systems (e-Tax/e-Levy) to optimize own-source revenue, (2) restructuring regional enterprises through Public-Private Partnerships, and (3) enhancing capital expenditure quality with fiscal reserve establishment. The three-phase implementation roadmap, consolidation (2025-2026), acceleration (2027-2028), and sustained consolidation (2029), provides policymakers with actionable guidance on addressing fiscal dependency in decentralized governance contexts.