ANALISIS KOMPARATIF RASIO KEMANDIRIAN FISKAL KABUPATEN KOTA DI PROVINSI BENGKULU TAHUN 2020-2024

Abstrak

This study aims to analyze the Fiscal Independence Ratio of Regencies and Cities in Bengkulu Province for the period 2020–2024. The research employs a descriptive method with a comparative study approach. The data used in this study are secondary data, collected through documentation from various sources. The findings reveal that from 2020 to 2024, all regencies in Bengkulu Province were classified as having a Very Low level of fiscal independence, while Bengkulu City was categorized as having a Low level of fiscal independence. In contrast, the Bengkulu Provincial Government demonstrated a Very High level of fiscal independence. The results of the Mann-Whitney U test indicate a significant difference in the average fiscal independence ratio between parent regencies and newly established regencies, with parent regencies exhibiting a higher ratio. The low fiscal independence of newly established regencies is primarily due to their underdeveloped economies, as evidenced by the dominance of traditional sectors. Consequently, their potential revenue sources (Pendapatan Asli Daerah or PAD) have not been fully explored compared to regions where the economy is driven by industrial, service, and tourism sectors.