Policy Analysis of The Regional Government of Bengkulu Province in Supporting Fiscal Independence in The Autonomy Era (Case Study on Revenue Department of Bengkulu Province)

This study aims to measure how the degree of fiscal independence of Bengkulu Province in the era of autonomy and to find out how the policies of the Bengkulu Province local government in supporting fiscal independence in the era of autonomy. This research uses descriptive quantitative method using secondary data. Data analysis was performed using multiple linear regression model data analysis techniques. Based on the results of the study, it is known that the degree of fiscal independence of Bengkulu Province in the period 2013-2017 is for the proportion of PAD to TPD obtained an average of 31.79% based on the interval scale is stated to be sufficient, BHPBP against TPD obtained an average result of 4, 37% based on the interval scale was stated to be very poor, while the DAU and DAK against the TPD obtained an average result of 54.30% with the interval scale declared very good. The policy of the Bengkulu Province local government in supporting fiscal independence has made policies to create a conducive climate for investors, policies to encourage regional economic growth and regional spending are strived to support the achievement of development goals effectively and efficiently.


INTRODUCTION
One form of the implementation of regional autonomy is autonomy in the aspect of regional financial management called fiscal autonomy or fiscal decentralization. Local governments are given financial resources to carry out government affairs which fall under the authority of the regional government. Fiscal decentralization gives authority to regions to manage their regional finances. Regions are given the authority to explore revenue sources according to their potential. Law Number 25 of 1999 concerning financial balance between the central and regional governments which was later replaced by Law No. 33 of 2004 concerning Central and Regional Financial Balance regulates the financial relationship between the central government and regional governments. This policy regulates regional authority in extracting local revenue and transfer funds from the central government. The principle of fiscal decentralization is money flow functions, where regional governments have the authority to carry out service and development functions in their regions. The central government provides support by submitting revenue sources to the regions to be managed optimally so that they are able to finance their regions in carrying out their duties and functions. In addition, the central government also provides transfer funds that can be managed by regions in financing regional government administration. The aim is to address fiscal imbalances with the central government and among other regional governments. To minimize the dependence of the Regional Government on the Central Government through the transfer fund, regions are required to optimize their ability to explore potential revenue. The sources of local revenue are in the form of: local taxes, local levies, regional business profits and other legal income. Regions are also required to be able to increase the per capita income of their people so that people have the ability to pay taxes to the regions, besides that, the creation of a good investment climate is also needed so that more investors invest their capital in an area so that the economy in that area can rapidly advance and develop, then regulation of expenditure Local government also really needs to be considered and considered properly so that there is no waste of regional finances, making it more difficult for the region to be independent. Law No. 33 of 2004 concerning Financial Balance between the Central Government and the Regions, mandates that regions may increase their own regional revenues in accordance with applicable laws and regulations. Then with the enactment of Law Number 28 of 2009 concerning Regional Taxes and Charges, the implementation of fiscal decentralization has improved with the addition of regional revenue sources in the form of regional taxes and levies. This policy basically expands the region to explore the sources of local opinion from the components of local taxes and levies.
Looking at the regional financial conditions throughout Indonesia in the era of regional autonomy, it is very different from the regional financial conditions before the implementation of regional autonomy. The form of balancing funds, especially transfer funds from the center, which are allocated to finance regional autonomy activities, have flowed and increased from year to year in relatively large numbers. Data obtained from the Ministry of Finance of the Republic of Indonesia (2000) states that the transfer funds from the center to the regions prior to fiscal decentralization, namely in 1999/2000 amounted to 25.9 trillion Rupiah. Likewise what happened in Bengkulu Province, in the speech of the governor of Bengkulu Ridwan Mukti in a fiscal policy seminar stated that the 2016 State Budget allocation for transfers to Bengkulu increased by Rp. 10,325 Billion from the previous 2015 which only amounted to Rp. 8,853 Billion.
Data on the proportion of balancing funds to the Bengkulu Province APBD from 2012 to 2016 consisting of Profit Sharing Funds (Tax and Non-Tax), General Allocation Funds (DAU) and Special Allocation Funds (DAK) originating from the central government shows a very large value. and increasing from year to year. The total balance funds received by the regions, namely Bengkulu Province, always increased from year to year, in 2013 the total balance funds received by Bengkulu Province was Rp. 977,347,954, -then increased steadily until in 2017 the total balance funds reached Rp. 1,997,884,640, -and the amount of allocated funds general (DAU) the amount has also increased from year to year, in 2013 the amount of DAU was Rp. 854,647,828, -continues to increase until 2017 is Rp. 1,301,538,847, -. This indicates that the large amount of balancing funds distributed to the regional government of Bengkulu Province shows how strong the role of the central government is in budget allocation and the high dependence on the central government. The proportion of original regional revenue to total regional revenue in Bengkulu Province during the last 5 years was 28.08%. And this proves that most of Bengkulu Province's total regional revenue still comes from the central government.
Regional financial independence and fiscal independence can actually be realized by making policies that emphasize increasing the growth of Regional Original Income (PAD) because PAD is the backbone of regional financing. The ability of a region to explore PAD will affect the development and development of the area. The greater the contribution of PAD to the APBD, the less dependence on central government assistance will be. To increase PAD, there are several factors that need to be empowered, including investment and GDP per capita. In addition, there is a need for policies to reduce regional expenditures that are not necessary for regional progress.
Investment plays an important role in driving the economic life of the nation, because the formation of capital increases production capacity, increases national income and creates new jobs, in this case it will further expand job opportunities. Per capita income is one measure of prosperity for a region. The higher a person's income, the higher the real per capita income of an area and the greater the ability of the local community to finance government expenditures and government expenditure (government expenditure) is part of fiscal policy (Sukirno, 2004), namely a government action to regulate the running of the economy. by determining the amount of government revenue and expenditure each year which is reflected in the APBN document for the national and APBD for regions / regions.
From the description that has been described above, it is appropriate for the Bengkulu provincial government to strive to make appropriate policies to develop regional potential to meet every blood needs of Bengkulu Province which is increasing every year, because from existing data the value of PAD, Investment and Income Per capita, which is the development potential of Bengkulu Province, has also increased every year. Therefore, the authors conducted a study entitled "Analysis of Regional Government Policies of Bengkulu Province in Supporting Fiscal Independence in the Era of Autonomy.
Fiscal policy is a policy of adjustment in the field of government spending and revenue to improve economic conditions. Or it can also be said that fiscal policy is an economic policy in order to direct economic conditions to be better by changing government revenues and expenditures. According to Zaini Ibrahim (2013) "Fiscal policy is a government policy related to regulating economic performance through the government revenue and expenditure mechanism". The objectives of fiscal policy according to John F. Due (1967) are: (1) to increase national production (GDP) and economic growth or improve economic conditions; and (2) to expand employment and reduce unemployment or seek employment opportunities (reduce unemployment), and maintain stability of prices in general.
Fiscal decentralization is defined as the delegation of authority in the field of budget or financial revenue which was previously centralized, both administratively and in its utilization, which is regulated or carried out by the central government with the delegation of a portion of authority over revenue sources in the regions, it is hoped that regions can carry out routine tasks, public services and increase productive investment (capital investment) in the region.
According to Kartasasmita in Triastuti (2005: 70), that independence is the essence of independence, namely the essence of every nation to determine its own destiny and determine what is best for itself. One of the objectives of implementing autonomy is to provide opportunities for regional autonomy to manage their own finances through the delegation of authority in the form of fiscal decentralization. Fiscal independence is very important for the regions, especially in relation to the fiscal contribution to the regional economic growth itself. According to Udjianto (2005), to measure the growth rate of Regional Original Revenue (PAD) and Regional Revenue and Expenditure Budget (APBD) to obtain regional financial conditions are as follows: PADt -1 TP PADt = X 100 % PADt -1 And to measure how much the Degree of Fiscal Autonomy, it can be seen from the formula below: The higher the independence of a region, it shows that the region is more able to finance its own expenses without assistance from the central government. When combined with the degree of fiscal decentralization used to see the contribution of local revenue to regional revenue as a whole, it will show the overall regional financial performance.

METHODS
This type of research is a quantitative descriptive research that aims to provide an overview of the degree of fiscal independence in Bengkulu Province. In addition, it also provides an overview of the Bengkulu Provincial government policy in supporting fiscal independence in Bengkulu Province in the autonomy era. From the description of fiscal independence and existing government policies, it will be analyzed, whether everything has gone as expected or not.
The focus and research aspects are as follows: This research uses secondary data (time series) during the period 2012 to 2016. The use of secondary data with a relatively short study period of 5 (five) years is a problem of inaccurate data collection and limited data from various institutions. The data source used in this study is annual data which is converted into quarterly data, so that linear interpolation is carried out with the following formula: The quarterly result data will then be shifted, the calculation result for the first quarter will become the fourth quarter of the previous year, and the second quarterly result will be the first quarter of the year thereafter. For example in 2012/2013, the first quarterly result will be the fourth quarter of 2012 and the second quarter result will be the first quarter of 2013.
Analysis of the data used to determine whether or not there is an effect of the variable Per Capita Income (X1), Investment (X2) and Government Expenditure (X3) on the increase in Regional Original Income (Y) Bengkulu Province used multiple linear regression with the following formulation (Sudjana, 1996 The higher the independence of a region, it shows that the region is more able to finance its own expenses without assistance from the central government. When combined with the degree of fiscal decentralization used to see the contribution of local revenue to regional revenue as a whole, it will show the overall regional financial performance.

RESULTS AND DISCUSSION Development of Regional Original Income (PAD) Bengkulu Province 2013-2017
If observed thoroughly during the period 2013-2017, revenue of PAD is as shown in Table  below: The target of original regional revenue in the regional revenue budget during the 2013 fiscal year to 2017 as a whole has experienced a significant increase. This growth is in line with the determination of the target of the region's own revenue and taking into account the various economic indicators that exist and the efforts that have been made to support the maximum achievement of targets for regional revenue, especially local revenue. Overall, local revenue can be seen from Table as a whole that has increased significantly from year to year.

Growth of per Capita Income in Bengkulu Province for the period 2013-2017
The income per capita of Bengkulu Province from year to year has increased in value in rupiah, but the percentage is still small, namely in 2013 the real income per capita was Rp. 22,358,053, -or 10.14% and continues to increase in 2017 amounting to Rp. 30,904,945, -or 6.25%. From the estimation results, if the R-squared (R2) value is getting closer to one, it means that the model is getting better at explaining the variations that occur in the dependent variable. In other words, variations on the independent variable are able to explain variations on the dependent variable. The R2 criterion which is able to explain the variation of the dependent variable based on the variation of the independent variable is if it is> 0.50 (50 percent). The value of R2 is between zero to one, where the closer to one, the model is better at explaining the relationship between the dependent and independent variables.
From the results of the research that has been done, the calculation results obtained with a value of R2 of 0, 983, which means that the variable per capita income, investment and government expenditure on local revenue (PAD) can be explained by 98.3 percent and the remaining 1.7 percent is explained by other variables not included in this study. This means that overall per capita income, investment and government spending have a strong relationship to the increase in PAD in Bengkulu Province.
The estimation results in table can also show partially the effect of each of the existing variables by first doing the t-test with a confidence level of α = 10%. So that the estimation results for the variable per capita income obtained tcount -0.920 <ttable 1.796, which means that the independent variable does not significantly influence the dependent variable. The estimation results show that the variable per capita income does not have a significant effect on the increase in PAD Bengkulu Province with tcount <ttable. This is because the value of tcount <ttable of income per capita is smaller than the real level.
For the investment variable partially on the dependent variable, it is obtained that tcount 1.951> ttable 1.796 means that the independent variable has a significant effect on the dependent variable. The estimation results show that the investment variable has a significant effect on the increase in PAD in Bengkulu Province with tcount> ttable. Meanwhile, for the government expenditure variable partially on the dependent variable, it was found that tcount 1.309 <ttable 1.796 means that the independent variable did not significantly influence the dependent variable. The estimation results show that the government expenditure variable does not have a significant effect on the increase in PAD Bengkulu Province with tcount <ttable.
Based on the results of the calculations carried out, the multiple linear regression equation is obtained as follows: Y = 7,938 -25,489 X1 + 59,482X2 ** + 0,103X3 Information : X2 ** = X2 has a significant effect until α = 10 percent From the equation above, it can be partially described the coefficient of the variables of the effect of per capita income, investment and government expenditure on regional revenue (PAD) in Bengkulu province as follows: (1) the income per capita variable does not have a significant effect on local revenue (PAD) in Bengkulu province; (2) the investment coefficient value (X2) of 59.482 shows that every 1 percent increase in investment, it can increase Bengkulu province's own revenue (PAD) by 59.48 percent; and (3) the government expenditure variable does not have a significant effect on local revenue (PAD) in Bengkulu province After knowing the effect of per capita income, investment and government spending on local revenue (PAD), the authors measured the degree of fiscal independence in Bengkulu Province in a period of five years, namely 2013-2017 so that it is obtained as in the following table: From the calculations in Table,  Based on the results of research estimates in table and after the t-test was carried out to see the effect of the independent variables partially on the dependent variable with a confidence level of α = 10%. Obtained tcount -0.920 <ttable 1.796 means that the independent variable does not significantly influence the dependent variable. The estimation results show that the variable per capita income does not have a significant effect on the increase in PAD Bengkulu Province with tcount <ttable. This is because the value of tcount <ttable of income per capita is smaller than the real level. The results showed that per capita income had no effect on PAD and it would also cause per capita income to have no effect on fiscal independence in Bengkulu Province.

The Effect of Investment on the Increase of PAD and Fiscal Independence of Bengkulu Province
With a variable coefficient of 59.482, this indicates that every 1 percent increase in investment value will increase the PAD level by 59.482 percent, assuming that the other factors are considered constant. Based on the results of research estimates in table, it is known that investment has a significant effect on the increase in PAD Bengkulu Province.
To see the effect of the investment variable partially on the dependent variable, a t-test was carried out with a confidence level of α = 10%. Obtained tcount 1.951> ttable 1.796 means that the independent variable has a significant effect on the dependent variable. The estimation results show that the investment variable has a significant effect on the increase in PAD in Bengkulu Province with tcount> ttable.

The Effect of Government Expenditure on the Increase in PAD and Fiscal Independence of Bengkulu Province
From the results of regression calculations, the coefficient value of the influence variable on government spending is 0.103. This indicates that any change in government spending by 1 percent will increase PAD by 0.103 percent, assuming that the other factors are considered constant. Based on the results of research estimates in table, it is known that government expenditure is significant in the increase in PAD in Bengkulu Province.
To see the effect of government expenditure variables partially on the dependent variable, the t-test was carried out with a confidence level of α = 10%. Obtained tcount 1.309 <ttable 1.796 means that the independent variable does not significantly influence the dependent variable. The estimation results show that the government expenditure variable does not have a significant effect on the increase in PAD Bengkulu Province with tcount <ttable.

Degree of Fiscal Independence of Bengkulu Province
From the calculation of the degree of independence, it shows that in an average period of five years, 2013-2017, the proportion of PAD to TPD in 2013 was 30.96 percent, in 2017 it was 28.06 percent and an average for five years was 31, 22 percent so that based on the interval scale the Degree of Fiscal Independence is declared sufficient. This means that the regional financial capacity of Bengkulu Province is only sufficient to finance indirect expenditure needs, while direct expenditure cannot be financed by the Bengkulu Provincial government itself, which comes from local revenue (PAD) so that the Bengkulu Province government still needs assistance or transfers from the government. center. If seen from the average percentage, the proportion is 31.22 percent. This means that PAD has not contributed significantly to the total regional revenue of Bengkulu province.
Then the proportion of BHPBP to TPD in a period of five years, namely 2013-2017 on an average of 3.79% based on the scale of the Degree of Fiscal Independence interval is stated to be very poor, where if you pay attention to the development, it shows that there is a significant decrease in BHPBP contributions. Meanwhile, the proportion of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) to the TPD in the five-year period, 2013-2017, is an average of 57.60% based on the interval scale, Degree of Fiscal Independence is declared very good.

Bengkulu Provincial Government Policies in Support of Fiscal Independence
Based on the results of research and discussion of Bengkulu Provincial government policies in supporting fiscal independence, there are several things that need attention so that fiscal independence can occur properly, especially for the Bengkulu Provincial government, including: 1. In the per capita income sector: (a) Develop resource-based industries, especially agriculture, tourism, and development of agricultural centers; (b) Build network and industrial patterns (industrial clusters) in each district / city according to the potential of their respective regions; (c) Developing the trade and service sector as a driving force for the people's economy; and (d) Increase data availability and development planning synergy; 2. Optimization of agricultural, marine and fishery revitalization policies: (a) Domestic trade efficiency improvement program; (b) Farmers' welfare improvement program; and (c) Program to increase rural community empowerment;