Pengaruh Desentralisasi Fiskal terhadap Pertumbuhan Ekonomi Per Kapita Regional di Indonesia

: Fiscal decentralization policy is enforced in Indonesia nowadays to regulate the relationship between central and local government. A region can determine fiscal policy in their own region in order to local needs fulfillment to be more efficient because the local government is considered knows better about the local people condition and preferences in their own region so that people can be more prosperous. This research analyzes the effect of fiscal decentralization to regional economic growth per capita as an approach of people welfare in every province at Indonesia during the period 2006-2010 by using panel data. Furthermore, this research also analyzes the effect of other variables that can affect regional economic growth per capita, they are labor force and International trade. Based on the result, we can conclude that fiscal decentralization affects positively to regional economic growth per capita so does labor force. But, International trade does not affect and even affects negatively to regional economic growth per capita

Williamson Model: an Application of Institutional Transformation in the Indonesian Dgt

A reform of tax administration in Indonesia has been carried out in several stages from 1983to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governingbody in Indonesia, which has still has not managed to meet the tax revenue target (reflectedthrough a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties inreaching the target and demonstrating the expected performance. The goal of this paper is tostress the needs of institutional transformation in DGT. By using the Williamson Model, thisstudy focuses on evaluating the DGT institutionally and creating an alternative institutionaltransformation of the DGT. The International and domestic results of ascertaining bestpractices conclude that the DGT needs to change gradually, not with a ‘big bang\u27, and byproviding the more flexible authority by remaining in the structure of Traditional Departmentor Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organizationstructure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers allthe systems of taxation such as service, assurance, law enforcement and supporting roles