Evaluasi Kontribusi Pendapatan Asli Daerah Dan Dana Perimbangan pada Pemerintah Daerah Kabupaten Mojokerto

Mojokerto Regency Government has two types of revenue, PAD (Regional Original Revenue) and balance funds. PAD is revenue derived from the original potential of the region. The balance funds come from provincial government transfers. Since the implementation of regional autonomy in Indonesia, the performance of local governments has often been measured based on the balance between PAD and regional balance funds. In the last two years, especially in 2018 the contribution of PAD and balancing funds has quite a difference. For this reason, further evaluation is needed regarding this matter. Based on the analysis of contributions, the contribution of PAD is only 25% and the balance fund is 75% of the total regional income. Contributions are said to be good if it reaches 40%, the condition of PAD in the Mojokerto district government is not in line with government expectations, which is able to make a good contribution by optimizing the potential and resources of the region in order to produce an increase in PAD. After further observation and interviews, the causes are found, namely; (1) Local revenue targets in several sectors are not fulfilled, (2) Allocation for employee salaries (PNS) cannot be relocated, the budget is very large. While there is a lack of regional upgrading to be able to catch up to this large budget through PAD; (3) Profit from small regional companies, and equity participation only in one private company; (4) Community non-compliance in paying taxes and fees; (5) Lack of innovation in regional sector planning and development. So that this evaluation produces a causal finding that can be done further efforts to overcome imbalances in PAD and balance funds. Keywords: Contribution, PAD, Balance Fun