Fenomena Ilusi Fiskal Dalam Kinerja Anggaran Pemerintah Daerah  

Oleh:

Adi, Priyo Hari ; Ekaristi, Puspa Dewi

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 6 no. 1 (Jun. 2009), page 1-19.
Topik: Autonomy; fiscal illusion; central government transfer; expenditure manipulation
Fulltext: AA71_06-01_Priyo Hari Adi.pdf (332.63KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study aimed ti find the tendency of the existence of fiscal illusion. Local government do manipulations for not maximizing their own revenue (Pendapatan Asli Daerah) and increasing expenditure in order to get central government transfer (Dana Alokasi Umum) in a larger amount. The result of this study shows the existence of fiscal illusion after the implementation of local autonomy. Through income measurement analysis, fiscal illusions exist on incomes such as local taxation and indirect taxation. While trough expenditure manipulation analysis, fiscal illusions exist on the ratio of national income which is provided by central government to the local government.

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