DESENTRALISASI FISKAL, KEMANDIRIAN KEUANGAN DAERAH, DAN PERTUMBUHAN EKONOMI REGIONAL: SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.61393/heiema.v2i2.665Keywords:
Fiscal Decentralization Regional Fiscal Autonomy Economic GrowthAbstract
Fiscal decentralization can improve regional efficiency, but its results depend on revenue authority, transfer design, expenditure quality, and institutions. This systematic review examines links among decentralization, fiscal autonomy, growth, inequality, and poverty. Peer-reviewed studies published from 1998 to July 2023 were searched through Google Scholar, Crossref, and publisher websites. Thirty substantive studies were synthesized, including nine publications from the requested Google Scholar profile that provide Indonesian and Acehnese fiscal context. Revenue decentralization is more consistently associated with growth when local tax authority and accountability are meaningful. Transfers can narrow fiscal gaps, yet weak formulas may reduce own-source revenue effort. Indonesian evidence is mixed because fiscal capacity, public-service quality, and institutions vary widely. Policy should combine stronger local revenue administration, transparent equalization, productive spending, and performance monitoring.
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