PARADOKS FISKAL INDONESIA: DESENTRALISASI FISKAL DAN BAYANG-BAYANG SENTRALISASI DI INDONESIA
DOI:
https://doi.org/10.30822/jap.v3i1.5428Keywords:
Paradoks Fiskal, Fiskal Daerah Terbatas, Tatakelola Pemerintah Daerah Lemah, Intervensi Fiskal Pusat MenguatAbstract
Kajian ini menganalisis implementasi desentralisasi fiskal di Indonesia beserta paradoks yang mengiringinya, dengan fokus pada fenomena concealed centralization (sentralisasi terselubung). Secara teoretis, desentralisasi fiskal yang berpijak pada prinsip federalisme fiskal sebagaimana dirumuskan oleh Oates (1972) dan dikembangkan lebih lanjut oleh berbagai sarjana kontemporer semestinya mampu meningkatkan efisiensi pengelolaan anggaran, memperkuat kemandirian fiskal daerah, serta mendorong pemerataan pembangunan yang berkeadilan. Namun, kajian empiris justru memperlihatkan kontradiksi yang berlangsung secara persisten: tingginya ketergantungan daerah terhadap transfer pemerintah pusat, melebarnya kesenjangan fiskal antardaerah, serta lemahnya kapasitas kelembagaan dalam pengelolaan keuangan daerah. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif-analitis, bersumber dari kajian pustaka sistematis (systematic literature review) atas data sekunder yang mencakup laporan keuangan negara, publikasi Kementerian Keuangan RI, serta jurnal-jurnal bereputasi internasional yang diterbitkan dalam rentang 2020–2025. Temuan kajian menunjukkan bahwa desentralisasi fiskal Indonesia belum berhasil mewujudkan tujuan yang dicita-citakan, akibat terbatasnya kapasitas fiskal daerah, lemahnya tata kelola pemerintahan lokal, serta masih dominannya intervensi pemerintah pusat dalam proses pengambilan keputusan fiskal. Kondisi ini melahirkan fenomena semi-desentralisasi yang mencerminkan kesenjangan nyata antara orientasi kebijakan dan realitas implementasinya di lapangan. Untuk itu, reformasi mendesak diperlukan melalui penguatan kapasitas daerah, restrukturisasi mekanisme transfer fiskal berbasis kebutuhan, serta penguatan sistem akuntabilitas dan pengawasan yang efektif.
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