ABSTRACT

The study investigates the effectiveness of intergovernmental fiscal transfers for reducing educational inequality in Indonesia. Using panel data of 34 provinces of Indonesia from 2011 to 2019, this study examines how intergovernmental fiscal transfers, namely, the General Allocation Fund (DAU), Special Allocation Fund (DAK), and School Operational Assistance Fund (BOS), can influence the education Gini ratios, representing the distribution of educational equity. Applying the generalised method of moments estimation, the study shows that the DAU and DAK increase educational inequality owing to ineffective formulation and utilisation. Fortunately, the BOS can effectively reduce educational inequality since it is used to finance school operations and provide free education for citizens. The study suggests the need to improve local government spending on education towards more non-routine expenditure to increase the quantity and quality of education. Several improvements are required in teacher and school management and budget planning, followed by regular monitoring and evaluation.

摘要

该研究调查了政府间财政转移对减少印度尼西亚教育不平等的有效性。本研究利用印度尼西亚 34 个省 2011 年至 2019 年的面板数据，检验政府间财政转移支付，即一般拨款基金 (DAU)、特别拨款基金 (DAK) 和学校运营援助基金 (BOS) 如何影响教育基尼系数，代表教育公平的分布。应用矩估计的广义方法，研究表明，由于制定和利用无效，DAU 和 DAK 增加了教育不平等。幸运的是，BOS 可以有效减少教育不平等，因为它用于资助学校运营并为公民提供免费教育。该研究表明，需要将地方政府的教育支出转向更多的非常规支出，以提高教育的数量和质量。在教师和学校管理和预算规划方面需要进行一些改进，然后进行定期监测和评估。