Analisis Ketimpangan Fiskal di Provinsi Papua Tahun 2022-2025
Abstract
This study aims to analyze vertical and horizontal fiscal imbalances in Papua Province following the regional expansion (pemekaran) in 2022 across nine regencies and cities during the 2022-2025 period. The research employs a descriptive quantitative approach using data on Total Regional Revenue, Local Own-Source Revenue, and population. Vertical fiscal imbalance is measured using the VFI formula, while horizontal fiscal imbalance is measured using the Coefficient of Variation (CV) and Williamson Index (WI), which considers fiscal capacity and population weights. The results show that vertical fiscal imbalance is extremely severe, with the average VFI of Papua Province reaching 0.9792, while Keerom and Waropen Regencies reach 0.9948 and 0.9946 respectively, indicating almost total dependence on central government transfers. Horizontal fiscal imbalance is also very high, with CV values ranging from 150 percent to 248 percent and WI values ranging from 0.7461 to 0.8118, far exceeding the threshold for extreme inequality. Fiscal capacity of almost all regions is very low, with Jayapura City highest at 19.15 percent and Waropen lowest at 0.54 percent. The implication for the General Allocation Fund (DAU) is that the DAU no longer functions as an equalization tool but has become the main pillar of regional budgets due to extreme dependence, necessitating a reformulation of the DAU formula to be more favorable to low-capacity regions while adding incentive components for regions that successfully increase their Local Own-Source Revenue.
Keywords: Vertical Fiscal Imbalance, Horizontal Fiscal Imbalance, Fiscal Capacity, General Allocation Fund
Downloads
References
Ambya. (2023). Ekonomi Keuangan Daerah (Edisi Revisi). CV. Anugrah Utama Raharja (AURA Publishing).
Boadway, R., & Tremblay, J. F. (2005). A Theory of Vertical Fiscal Imbalance (IFIR Working Paper No. 2006-04). Institute for Federalism and Intergovernmental Relations, University of Kentucky.
DJPK Kemenkeu RI. (2025). Laporan Perkembangan Ekonomi dan Fiskal Daerah (LPEFD) Edisi XLIX, September 2025. Direktorat Jenderal Perimbangan Keuangan (DJPK), Kementerian Keuangan RI, Jakarta.
Di Liddo, G., Longobardi, E., & Porcelli, F. (2015). Fiscal imbalance and fiscal performance of local governments: empirical evidence from Italian municipalities. University of Salento, University of Bari, University of Warwick.
Edo, S., & Ashakah, F. (2022). Fiscal imbalance, financial development and external debt accumulation in selected African countries. International Journal of Monetary Economics and Finance, 15(6), 542-566.
Hamid, E. S. (2003). Ketimpangan Fiskal Vertikal dan Formula Alternatif Dana Alokasi Umum (DAU). [Disertasi Doktor, Program Studi Ilmu Ekonomi, Universitas Gadjah Mada].
Jackson, H., Matier, C., & Wu, L. (2001). Analysing Vertical Fiscal Imbalance in a Framework of Fiscal Sustainability (Department of Finance Working Paper 2001-23). Department of Finance Canada.
Kowalik, P. (2016). Measurement of Vertical Fiscal Imbalance in Germany. Argumenta Oeconomica, 2(37), 131-146.
Mahamallik, M., Sahu, P., & Mahapatra, S. (2008). The Paradox of Fiscal Imbalances in India. Department of Economics, Alma Mater Studiorum - Università di Bologna.
Mao, L. (2025). Fiscal vertical imbalance and income inequality: A threshold effect analysis based on government expenditure. PLOS ONE, 20(1), e0317537.
Meloni, O. (2011). Evidence of Political Budget Cycles from cross-countries studies. MPRA Paper No. 50694.
Mester, L. J. (2005). Fiscal Imbalance: Problems, Solutions, and Implications (A Summary of the 2005 Philadelphia Fed Policy Forum). Federal Reserve Bank of Philadelphia.
Miron, J. (2016). U.S. Fiscal Imbalance. Cato Institute.
Pertiwi, H., Yenni, M. I., & Rusmini, A. (2026). Desentralisasi Fiskal sebagai Instrumen Otonomi Daerah di Indonesia: Systematic Literature Review. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(4), 10365-10371.
Sentari, A. N., Santoso, E., Jumiati, A., Wilantari, R. N., Viphindrartin, S., Fatah, A., & Suparman. (2025). Analisis Dampak Desentralisasi Fiskal Terhadap Ketimpangan Antarwilayah di Indonesia. Jurnal Perencanaan Wilayah dan Pembangunan (JPWP), 3(1), 34-44.
Solihin, A., & Lesatri, N. A. (2010). Analisis Ketimpangan Fiskal di Indonesia Sebelum dan Sesudah Otonomi Daerah. Jurnal Fakultas Ekonomi Universitas Airlangga.
Sriningsih, S., & Yasin, M. (2009). Dampak Dana Alokasi Umum (DAU) Terhadap Pemerataan Fiskal Kabupaten/Kota di Nusa Tenggara Barat. Majalah Ekonomi, XIX(2), 148-163.
Sulistyowati. (2006). Analisis Ketimpangan Fiskal Vertikal Kabupaten dan Kota di Jawa Tengah Sebelum dan Sesudah Otonomi [Tesis, Program Pascasarjana Universitas Diponegoro].
Suyanto. (2017). Kajian Ketimpangan Fiskal (Fiscal Imbalance) dan Kebijakan Desentralisasi Fiskal pada Daerah Otonom. Develop (Jurnal Program Studi Ekonomi Pembangunan), 1(1), 29-51.
Syarifudin, A., & Suwandi, E. D. (2025). Ketimpangan Fiskal Pasca UU HKPD: Analisis PDRD, Kemandirian, Dan Pola Belanja Kabupaten/Kota Di Jawa Tengah. Jurnal Akuntansi dan Ekonomi. Seminar Nasional Teknologi Informasi dan Bisnis (SENATIB) 2025, Fakultas Ilmu Komputer, Universitas Duta Bangsa Surakarta.
Published
How to Cite
Issue
Section
Copyright (c) 2026 Jurnal Kajian Ekonomi dan Studi Pembangunan
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
