KEMANDIRIAN FISKAL DALAM KERANGKA PENGELOLAAN KEUANGAN NEGARA DAN DAERAH STUDI KASUS: PERBANDINGAN ANTARA DKI JAKARTA DAN NTT

Abstract

Fiscal independence is a crucial aspect of regional autonomy as it reflects the ability of local governments to finance development without excessive reliance on the central government. Its urgency lies in its role as an indicator of the effectiveness of fiscal decentralization and equitable national development. However, disparities still exist between regions, such as between Jakarta, which has high fiscal capacity, and East Nusa Tenggara (NTT), which remains heavily dependent on central government transfers. This study employs a normative legal method by examining legal instruments such as the 1945 Constitution, Law No. 17 of 2003, Law No. 23 of 2014, and Law No. 1 of 2022. The analysis is conducted qualitatively through interpretation of legal norms and principles to assess the regulation of fiscal independence within the fiscal relationship between central and regional governments. The results show that fiscal independence in Indonesia remains uneven. Jakarta demonstrates substantive fiscal independence, while NTT’s remains formal due to high fiscal dependence. Therefore, fiscal policy reform, institutional capacity building, and optimization of local economic potential are needed to achieve equitable and sustainable fiscal independence across all regions of Indonesia.