ANALISIS DETEKSI ILUSI FISKAL PEMERINTAH PROVINSI DI INDONESIA PERIODE 2016-2020

PRATAMA, HABIB FIRDA and Susetyo, Didik and Rohima, Siti (2022) ANALISIS DETEKSI ILUSI FISKAL PEMERINTAH PROVINSI DI INDONESIA PERIODE 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the occurrence of fiscal illusions in the financial sector of the provincial government in Indonesia. The Data used in this study is panel data on 34 provinces in Indonesia with the period 2016-2020. In this study used multiple linear regression analysis techniques panel data with fixed effect model (FEM) approach. The results of this study through the approach of income measurement (revenue enchancement) shows the existence of fiscal illusion after the enactment of regional autonomy. This can be seen by the negative relationship between the independent variable (revenue) to the dependent variable (expenditure). The estimation results show that simultaneously the variables of Gross regional Domestic Product, local taxes, General Allocation Fund, and Revenue Sharing Fund affect the variables of regional expenditure. Furthermore, there are partially variables of gross regional domestic product that have a significant negative effect and local taxes that have a positive and significant effect on regional expenditure variables. Keywords: Fiscal Illusion, Balance Fund, Regional Expenditure, Regional Revenue, and Panel Data

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ilusi Fiskal, Dana Perimbangan, Belanja Daerah, dan Penerimaan Daerah
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	Habib Firda Pratama
Date Deposited:	08 Sep 2022 04:00
Last Modified:	08 Sep 2022 04:00
URI:	http://repository.unsri.ac.id/id/eprint/78545

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