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 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. |
| 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 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| J-pdf | 03-19-992671544 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20336309 |
