Determinan Ketidakpatuhan Anggaran: Analisis Penyebab Belum Terpenuhinya Mandatory Spending pada APBD Pemerintah Kabupaten Manggarai
DOI:
https://doi.org/10.55606/jebaku.v6i2.7395Keywords:
Budget Compliance, Fiscal Capacity, Mandatory Spending, Public Infrastructure, Regional BudgetAbstract
This study investigates the determinants of budget non-compliance, specifically the failure to meet mandatory spending thresholds for public service infrastructure in the Regional Revenue and Expenditure Budget (APBD) of Manggarai Regency. Using a qualitative approach with in-depth interviews and NVivo 15 analysis, five key determinants were identified: fiscal capacity constraints driven by high personnel expenditure (42% of APBD), low own-source revenue (PAD at 4%), and heavy dependence on central transfers (TKD at 90–95%); centralized regulatory policies imposing uniform percentage standards without considering regional fiscal disparities; budget political dynamics between TAPD and DPRD prioritizing immediate community needs; administrative constraints in SIPD-based synchronization; and selective enforcement of sanctions where infrastructure non-compliance remains unenforced. Findings reveal that non-compliance is not willful negligence but a rational response to structural fiscal limitations, resulting in infrastructure spending at only 24% of APBD, far below the 40% mandate of PERMENDAGRI No. 14/2025. The study recommends fiscal cluster differentiation by the central government and cross-tagging optimization strategies for fiscally constrained local governments.
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