Artikel Ilmiah : C1L009027 a.n. SHINTA NURHADIATI
| NIM | C1L009027 |
|---|---|
| Namamhs | SHINTA NURHADIATI |
| Judul Artikel | FISCAL CAPACITY ANALYSIS AS AN INDICATOR OF FLYPAPER EFFECT PHENOMENON (Empirical Research in Indonesia’s Provinces) |
| Abstrak (Bhs. Indonesia) | Intergovernmental transfer become a common term used refers to general allocation fund, special allocation fund, and revenue sharing fund. In the other hand, dependency from local government on transfer fund is greater than their ability to maximize local revenue. The dependency can be measured from comparing all local revenue sources with total local government expenditure. Based on Peraturan Menteri Keuangan Republik Indonesia nomor 244/PMK 07/2011 about fiscal capacity, this research try to find another indicator beside general allocation fund which can prove flypaper effect phenomenon in Indonesia. This research examined government financial statement from 32 provinces in Indonesia which is published by Badan Pemeriksa Keuangan (BPK) also number of poor people which is published by Badan Pusat Statistik (BPS) from 2009-2010. Analysis method in this research is multiple regression which analyze all independent variables on dependent variable. Local own revenue, revenue sharing fund, general allocation fund, other legitimate income, and fiscal capacity calculation are used as independent variable. In another hand, total local government expenditure is used as dependent variable. The important finding in this research is fiscal capacity give influence on total local government expenditure. Some components of fiscal capacity calculation such as local own revenue and revenue sharing fund also affect total local government expenditure. In brief, fiscal capacity can indicate whether flypaper effect was exsisted or not. The result said that flypaper effect in Indonesia is existed. Key words: Transfer Fund, Fiscal Capacity, Flypaper Effect, Total Local Government Expenditure, Local Own Revenue, Revenue Sharing Fund, General Allocation Fund |
| Abtrak (Bhs. Inggris) | Intergovernmental transfer become a common term used refers to general allocation fund, special allocation fund, and revenue sharing fund. In the other hand, dependency from local government on transfer fund is greater than their ability to maximize local revenue. The dependency can be measured from comparing all local revenue sources with total local government expenditure. Based on Peraturan Menteri Keuangan Republik Indonesia nomor 244/PMK 07/2011 about fiscal capacity, this research try to find another indicator beside general allocation fund which can prove flypaper effect phenomenon in Indonesia. This research examined government financial statement from 32 provinces in Indonesia which is published by Badan Pemeriksa Keuangan (BPK) also number of poor people which is published by Badan Pusat Statistik (BPS) from 2009-2010. Analysis method in this research is multiple regression which analyze all independent variables on dependent variable. Local own revenue, revenue sharing fund, general allocation fund, other legitimate income, and fiscal capacity calculation are used as independent variable. In another hand, total local government expenditure is used as dependent variable. The important finding in this research is fiscal capacity give influence on total local government expenditure. Some components of fiscal capacity calculation such as local own revenue and revenue sharing fund also affect total local government expenditure. In brief, fiscal capacity can indicate whether flypaper effect was exsisted or not. The result said that flypaper effect in Indonesia is existed. |
| Kata kunci | Transfer Fund, Fiscal Capacity, Flypaper Effect, Total Local Government Expenditure, Local Own Revenue, Revenue Sharing Fund, General Allocation Fund |
| Pembimbing 1 | Dr. Oman Rusmana, S.E., M.Si., Ak. |
| Pembimbing 2 | Warsidi, S.E., M.Si.,Ak |
| Pembimbing 3 | Dr. Wita Ramadhanti, S.E. M.SA., Ak. |
| Tahun | 2013 |
| Jumlah Halaman | 21 |
| Tgl. Entri | (belum diset) |