FLYPAPER EFFECT TERHADAP DETERMINAN BELANJA DAERAH DAN DETERMINAN PENDAPATAN ASLI DAERAH PADA 34 PROVINSI DI INDONESIA TAHUN 2013-2018 (TWO STAGE LEAST SQUARE)

sagita utami; Deden Dinar Iskandar

doi:10.14710/jdep.3.3.202-218

DOI: https://doi.org/10.14710/jdep.3.3.202-218

FLYPAPER EFFECT TERHADAP DETERMINAN BELANJA DAERAH DAN DETERMINAN PENDAPATAN ASLI DAERAH PADA 34 PROVINSI DI INDONESIA TAHUN 2013-2018 (TWO STAGE LEAST SQUARE)

sagita utami , Deden Dinar Iskandar

Departemen Ilmu Ekonomi dan Studi Pembangunan, Universitas Diponegoro, Indonesia

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Abstract

Desentralisasi fiskal dan otonomi daerah dilaksanakan di Indonesia dengan tujuan meningkatkan kemampuan fiskal daerah. Penelitian ini bertujuan untuk menganalisis flypaper effect dan melihat faktor-faktor yang mempengaruhi belanja daerah dan pendapatan asli daerah di Indonesia. Analisis data dalam penelitian ini adalah data panel, yaitu data crosssection terdiri dari 34 provinsi di Indonesia dan time-series dari tahun 2013-2018. Estimasi model regresi dalam penelitian ini menggunakan metode Two Stage Least Square (TSLS).

Hasil dalam penelitian ini menunjukan bahwa persamaan pertama (BD) variabel pendapatan asli daerah, PDRB per kapita, jumlah penduduk dan dana perimbangan berpengaruh signifikan terhadap belanja daerah. Pada persamaa kedua (PAD), variabel PDRB per kapita, jumlah penduduk, dan pajak daerah berpengaruh signifikan terhadap pendapatan asli daerah. Penelitian ini juga tidak ditemukan fenomena flypaper effect terhadap belanja daerah.

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Keywords: Pendapatan Asli Daerah; Belanja Daerah; Flypaper Effect; Two Stage Least Square (TSLS)

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Section: Research Article

Language : ID

In Vol 3, No 3: Desember 2020

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