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.
Recommended Citation
Adi, Priyo Hardi and Ekaristi, Puspa Dewi
(2009)
"FENOMENA ILUSI FISKAL DALAM KINERJA ANGGARAN PEMERINTAH DAERAH,"
Jurnal Akuntansi dan Keuangan Indonesia: Vol. 6:
Iss.
1, Article 1.
DOI: 10.21002/jaki.2009.01
Available at:
https://scholarhub.ui.ac.id/jaki/vol6/iss1/1
