Analisis Ilusi Fiskal dalam Kinerja Anggaran Pemerintah Daerah di Provinsi Se-Indonesia

Abstract

This research done as a mean to find the tendency o f the existence of fiscal illusion in regional financial performance in provincial government in Indonesia during the period 2011 – 2013. 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. Fiscal illusion analysis using two methods, revenue enchancement method and expenditure manipulation method. The result obtained shows the existence of fiscal illusion after the implementation of local autonomy. Through income measurement analysis, fiscal illusions exist on ratio of Product domestic regional bruto ability to expenses sufficient, ratio of income used for expenses and local 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.