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Abstract
Makalah memberikan bukti empiris dampak dari desentralisasi fiskal dan tingkat kemiskinan pada 476 kabupaten/kota di Indonesia selama tahun 2010 hingga 2018. Tingkat kemiskinan digunakan sebagai indikator untuk mengukur kondisi sosial wilayah dengan parameter persentase jumlah penduduk di bawah garis kemiskinan, sementara indikator desentralisasi fiskal menggunakan pendekatan ukuran rasio PAD terhadap total pendapatan dan belanja daerah. Hasil estimasi data panel dengan fixed effect model menunjukkan desentralisasi fiskal memiliki pengaruh negatif dan signifikan terhadap tingkat kemiskinan pada kabupaten/kota secara nasional, Kawasan Barat Indonesia (KBI), maupun daerah perkotaan. Direkomendasikan penyusunan kebijakan desentralisasi fiskal yang bersifat pro-poor melalui penguatan kapasitas keuangan daerah, baik optimalisasi penerimaan asli daerah (PAD), pengalokasian Dana Transfer ke Daerah yang bersifat specific grant, peningkatan kualitas belanja dan tata kelola keuangan daerah, serta mekanisme pemantauan-evaluasi yang lebih baik. Selain itu, efektivitas dan efisiensi kebijakan pemerintah daerah dalam menangani isu – isu sosial ekonomi seperti pengangguran dan pertumbuhan penduduk juga harus dipertimbangkan.
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