The Relevance of Own-Source Revenue to the Independence of West Sulawesi

摘要

This study aims to outline the relevance of west-sulawesi's OSR with local independence as the carrying capacity in accelerating the development execution in West-Sulawesi. The approach used is mix between fiscal decentralization approaches, degree of fiscal needs and fiscal capacity. It'll conclude a more comprehensive and representative, data used is secondary data derived from Regional Budget Fiscal in 2013/2014, survey of literature and studies done previously to strengthen study analysis. It showed the independence of West Sulawesi province still very low, seen from fiscal degree decentralization in 2014 only 11.15% in the proportion of OSR aspect to regional revenue and BHPBP against Total Revenue Region approximately 4.44%, while the degree of fiscal needs in 2014 at OSR proportion to the regional income approximately 11.15%. OSR + BHPBP proportion of total public expenditures approximately 15.04%, and the OSR proportion to indirect expenditures approximately 54.36%. and fiscal capacity index is 0.4759 (low).