Fiscal Ability Analysis Of Luwu Regency 2011-2014

In this study we try to see whether the regional fiscal capability is in low category medium category or high category. The analysis in this study uses descriptive and quantitative analysis by evaluating various components of regional budget along with other aspects such as population. In the descriptive analysis it is found that the components of regional budgets such as local revenues profit sharing income general allocation and personnel expenditure are increasing every year and the number of residents is increasing every year. In the quantitative analysis obtained the calculation results that in 2011 obtained the value of calculation of fiscal capacity of 356733 this shows that the fiscal ability of the district of Luwu then the average monthly income of the community only Rp.29.727 82 The results illustrate that the fiscal capacity of Luwu regency is still relatively low. In the year 2012 obtained fiscal capacity calculation result value of 76835652it shows that the fiscal ability of the district of Luwu then the average monthly income of the community is only Rp. 6402971. The results of this study illustrate that the fiscal capacity of Luwu Regency is still relatively low. In the year 2013 obtained value of fiscal capacity calculation of 1034595 it shows that the fiscal ability of the district of Luwu then the average monthly income people only Rp. 86216.25 The results of this study illustrate that the fiscal capacity of Luwu Regency is still relatively low. In the year 2014 obtained the value of fiscal capacity calculation of 444650 it shows that the fiscal ability of the district of Luwu then the average monthly income of the community is only Rp. 37054 The results of this study illustrate that the fiscal capacity of Luwu Regency is still relatively low.