Fenomena Ilusi Fiskal Dalam Kinerja Anggaran Pemerintah Daerah

Priyo Hari Adi • Puspa Dewi Ekaristi

Abstract

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

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Journal

Indonesian Journal of Accounting and Finance

Jurnal Akuntansi dan Keuangan Indonesia (JAKI; English: Indonesian Journal of Accounting and Fina... see more