KARTIKA SARI, YUNI (2019) ANALISIS DETERMINAN BELANJA DAERAH DI KABUPATEN/KOTA PROVINSI PAPUA TAHUN 2013-2017 (DENGAN FOKUS DETEKSI ILUSI FISKAL). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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ANALISIS DETERMINAN BELANJA DAERAH DI KABUPATENKOTA PROVINSI PAPUA TAHUN 2013-2017 (DENGAN FOKUS DETEKSI ILUSI FISKAL).pdf Restricted to Registered users only Download (5MB) |
Abstract
The purpose of this study was to obtain empirical evidence of the effect of Retributions, Local Taxes, Sharing Holder Fund, General Allocation Funds, Special Allocation Funds, and Gross Regional Domestic Product to Regional Expenditure and the presence or absence of a fiscal illusion on financing regional expenditure in 29 Regencies/Cities the Province of Papua during the period 2013 – 2017. The data was obtained from the Central Statistics Agency and the Directorate General of Financial Balance. This study used panel data analysis method with an estimated fixed effect model (FEM). Based on the results of the tests simultaneously (F-test) showed that Retributions, Local Taxes, Sharing Holder Fund, General Allocation Funds, Special Allocation Funds, and Gross Regional Domestic Product simultaneously has significant effect to Regional Expenditure. While based on the results of the partial test (t-test) showed that Sharing Holder Fund, General Allocation Funds and Gross Regional Domestic Product has positive effect to Regional Expenditure, Retributions has negative effect to Regional Expenditure, Local Taxes has no positive effect to Regional Expenditure, while Special Allocation Funds has no negative effect to Regional Expenditure. Result of analysis in this research also conclude that happened the fiscal illusion in Regencies/Cities the Province of Papua during the period 2013 – 2017. Keywords: Retributions, Local Taxes, Sharing Holder Fund, General Allocation Funds, Special Allocation Funds, Gross Regional Domestic Product, Regional Expenditure, Fiscal Illusion, Panel Data.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh retribusi daerah, pajak daerah, dana bagi hasil, dana alokasi umum, dana alokasi khusus, dan Produk Domestik Regonal Bruto (PDRB) terhadap belanja daerah, serta ada atau tidak adanya ilusi fiskal pada pendanaan belanja daerah di 29 kabupaten/kota Provinsi Papua pada tahun 2013-2017. Adapun data diperoleh dari Badan Pusat Statistik dan Direktorat Jenderal Perimbangan Keuangan. Penelitian ini menggunakan metode analisis data panel dengan model etimasi Fixed Effect Model (FEM). Berdasarkan hasil uji secara simultan (Uji-F) menunjukan bahwa retribusi daerah, pajak daerah, dana bagi hasil, dana alokasi umum, dana alokasi khusus, PDRB secara simultan berpengaruh signifikan terhadap belanja daerah. Sedangkan berdasarkan hasil uji parsial (Uji-t) menunjukan bahwa dana bagi hasil, dana alokasi umum, dan PDRB berpengaruh positif pada belanja daerah, retribusi daerah berpengaruh negatif terhadap belanja daerah, dan pajak daerah tidak berpengaruh positif terhadap belanja daerah, sedangkan dana alokasi khusus tidak berpengaruh negatif terhadap belanja daerah. Hasil analisis dalam penelitian ini juga menyimpulkan bahwa terjadi ilusi fiskal di kabupaten/kota Provinsi Papua pada tahun 2013-2017. Kata Kunci: Retribusi Daerah, Pajak Daerah, Dana Bagi Hasil, Dana Alokasi Umum, Dana Alokasi Khusus, PDRB, Belanja Daerah, Ilusi Fiskal, Panel Data | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 60201-Program Sarjana Ilmu Ekonomi Pembangunan |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 13 Oct 2021 04:25 | |||||||||
| Last Modified: | 13 Oct 2021 04:25 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2774 |
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