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Artikel Jurnal :: Kembali

Fenomena ilusi fiskal dalam kinerja anggaran pemerintah daerah

Priyo Hari Adi, Puspa Dewi Ekaristi ([Universitas Kristen Satya Wacana, Salatiga; Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2009)

 Abstrak

ABSTRAK
This study aimed to find the tendency of the existence of fiscal illusion. Local governments do manipulations for not maximalizing 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 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 through expenditure manipulation analysis, fiscal illusions exist on the ratio of national income which is provided by central government to the local government.

 Metadata

No. Panggil : J-pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : [Place of publication not identified]: [Universitas Kristen Satya Wacana, Salatiga; Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2009
Sumber Pengatalogan : LibUI ind rda
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 6, No. 1, Juni 2009: 1-19
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://jaki.ui.ac.id/index.php/home/article/view/258/258
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
J-pdf 03-19-992671544 TERSEDIA
Ulasan:
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