Title: ANALYSIS OF FISCAL CAPACITY OF SOUTH SULAWESI PROVINCE INDONESIA YEARS 2019,2020,2021 AND 2022

Author: Bakhtiar

Abstract: In this analysis the author wants to see and find out what the fiscal capacity of South Sulawei Province is, whether it is in the low category, medium category or high category. The analytical method in this study uses a descriptive and quantitative approach by evaluating various incomes, income whose use has been determined and certain types of expenditure. The results of the descriptive analysis show that regional budget components such as original regional income, transfer income, other legitimate regional income, certain spending components such as employee spending, interest spending and profit sharing spending have increased every year. In the quantitative analysis, the calculation results obtained show that, in 2019, the calculated value for fiscal capacity was 1.43, this shows that the fiscal capacity of South Sulawesi province is still relatively low. In 2020, the calculated value for fiscal capacity was 1.98. This shows that the fiscal capacity of South Sulawesi province is still in the medium category. In 2021, the value obtained from the calculation of fiscal capacity is 2.13, this shows that the fiscal capacity of South Sulawesi province is classified as high. In 2022, the calculated value for fiscal capacity is 1.28, this shows that the fiscal capacity of South Sulawesi province is still very low.

Keywords: Fiscal Capability of South Sulawesi Province.

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