DETEKSI ILUSI FISKAL PADA SISTEM KEUANGAN DAERAH PENERIMA DANA OTONOMI KHUSUS (STUDI KASUS DI ACEH, PAPUA, DAN PAPUA BARAT)

Laksono, Bayu Aji (2025) DETEKSI ILUSI FISKAL PADA SISTEM KEUANGAN DAERAH PENERIMA DANA OTONOMI KHUSUS (STUDI KASUS DI ACEH, PAPUA, DAN PAPUA BARAT). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to detect the phenomenon of fiscal illusion within the regional financial system in areas receiving Special Autonomy Funds (Dana Otonomi Khusus) in Indonesia, particularly in the provinces of Aceh, Papua, and West Papua. The study is motivated by the high dependency of regional governments on central government transfers—especially Special Autonomy Funds—amid efforts to enhance regional fiscal independence. A quantitative descriptive approach is employed, analyzing data on Regional Own-Source Revenue, General Allocation Funds, Revenue Sharing Funds , and Special Autonomy Funds in relation to Regional Expenditures from 2009 to 2024. The findings reveal that Regional Own-Source Revenue and Special Autonomy Funds do not have a significant effect on Regional Expenditures, whereas General Allocation Funds and Revenue Sharing Funds have a significant influence. Most regional spending continues to rely on central government transfers, particularly Special Autonomy Funds, while Regional Own-Source Revenue contributions remain relatively low. This condition indicates the potential occurrence of fiscal illusion, characterized by a mismatch between public perception and the actual contribution of local revenues to regional development.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Wahed, Mohammad NIDN07200018803 muhammadwahed124@gmail.com
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business > Departement of Economics
Depositing User:	Bayu Aji Laksono
Date Deposited:	11 Sep 2025 08:11
Last Modified:	11 Sep 2025 08:11
URI:	https://repository.upnjatim.ac.id/id/eprint/42846

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