Advances in Social Science, Education and Humanities Research, volume 84 International Conference on Ethics in Governance (ICONEG 2016) The Relevance of Own-Source Revenue to the Independence of West Sulawesi Muhlis Madani Universitas Muhammadiyah Makassar Makassar, Indonesia
[email protected] Abstract— This study aims to outline the relevance of west- Sulawesi in order to create local independence and prosperity sulawesi’s OSR with local independence as the carrying capacity achieved. in accelerating the development execution in West-Sulawesi. The Since regional autonomy had been launched in 2001 to approach used is mix between fiscal decentralization approaches, present the financial inequality between the center and regions degree of fiscal needs and fiscal capacity. It’ll conclude a more as between regions, the area is still very visible, especially in comprehensive and representative, data used is secondary data derived from Regional Budget Fiscal in 2013/2014, survey of the province which was divided after the reform like literature and studies done previously to strengthen study Gorontalo, West Sulawesi, West Papua, and North Maluku. analysis. It showed the independence of West Sulawesi province Comparison between the OSR with a budget sourced from the still very low, seen from fiscal degree decentralization in 2014 center ranges from 30%: 70% with variations contributions only 11.15% in the proportion of OSR aspect to regional revenue OSR, 208 regencies / cities have OSR contribution less than and BHPBP against Total Revenue Region approximately 4.44%, 20%, as many as 65 districts / cities have contributed 20.1 while the degree of fiscal needs in 2014 at OSR proportion to the OSR % -40%, as many as 17 districts / cities that have the regional income approximately 11.15%.