Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Indonesia
Ekaristi, Puspa Dewi
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FENOMENA ILUSI FISKAL DALAM KINERJA ANGGARAN PEMERINTAH DAERAH Adi, Priyo Hardi; Ekaristi, Puspa Dewi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Co-Authors Adi, Priyo Hardi