ANALISIS FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI PROVINSI ACEH

Penelitian ini dilakukan dengan tujuan untuk mengetahui besarnya pengaruh DAU dan PAD terhadap Belanja Daerah dan apakah terjadi Flypaper Effect pada Belanja Daerah di Provinsi Aceh. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pusat Statistik (BPS). Data yang diperoleh dianalisis menggunakan persamaan regresi linier berganda, uji t, uji F dan Koefisien determinasi (R2). Hasil penelitian diperoleh persamaan Y= 3,88 + 2,0463logX1 + 3,1499logX2. Nilai konstanta sebesar 3,88 artinya apabila nilai DAU dan PAD tidak mengalami perubahan, maka Belanja Daerah Provinsi Aceh sebesar 3,88 satuan. Nilai koefisien DAU sebesar 2,0463 berpengaruh positif dan signifikan terhadap Belanja Daerah. Nilai koefisien PAD sebesar 3,1499 berpengaruh positif dan signifikan terhadap Belanja Daerah. Koefisien determinasi (R2) adalah 0,9783 atau sama dengan 97,83%. Sedangkan sisanya 2,17% dijelaskan oleh variabel lain yang tidak diteliti. Hasil analisis Flypaper Effect: koefisien DAU sebesar 2,0463 lebih besar dari koefisien PAD sebesar 3,1499 dimana memiliki arti bahwa tidak terjadi flypaper effect pada Belanja Daerah di Provinsi Aceh.

The Effects of Fiscal Decentralization on General and Local Government Size: Does Composite Index Matter?

This article examines the impact of fiscal decentralization on the size of both general and local government using data for 36 countries over the period 1972–2019 and GMM. Our results consistently suggest that fiscal decentralization does not exert a significant impact on general government size. On the other hand, there exists a positive relationship between fiscal decentralization and local government size. We should note that our baseline regression results don’t significantly change when we use different fiscal decentralization indexes. Therefore, we don’t find any evidence for the argument that fiscal decentralization would be helpful to restrict the expansion of government size. Moreover, we present some evidence for the flypaper effect. Additionally, we find a positive relationship between the fiscal importance and local governments, interpreted as an indicator of expenditure competition instead of race to bottom.

Apakah fenomena flypaper effect asimetris terjadi pada kebijakan belanja pemerintah daerah?

Fluctuation in local government revenue will shift local government spending. This study aims to identify and analyze the response of local government spending policies to an increase or decrease in transfer funds from the central government (Balance Fund) and local own revenue (known as Pendapatan Asli Daerah). The study utilizes data from provincial governments throughout Indonesia for the 2010-2019 period. This study finds that local government spending policies are more responsive to increases or decreases in local government revenues in the form of DAU, meaning that there is a flypaper effect phenomenon. In addition, this study also found that the decline in DAU also caused a contraction in public spending, which means that there is no asymmetrical flypaper effect. Kenaikan atau penurunan pendapatan pemerintah daerah akan meningkatkan atau menurunkan belanja pemerintah daerah Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis respons kebijakan belanja pemerintah daerah terhadap kenaikan atau penurunan dana transfer dari pemerintah pusat (Dana Perimbangan) dan Pendapatan Asli Daerah. Penelitian menggunakan Penelitian ini menemukan bahwa kebijakan belanja pemerintah daerah lebih responsif terhadap kenaikan atau penurunan penerimaan daerah berupa DAU, artinya ada fenomena flypaper effect pada kebijakan belanja publik di Indonesia. Selain itu, penelitian ini juga menemukan bahwa penurunan penerimaan daerah berupa DAU juga menyebabkan kontraksi pada belanja publik, yang artinya flypaper effect yang ada tidak bersifat asimetris.

The flypaper sticks even when aid travels overseas

This paper extends the current literature by considering the existence of the flypaper effect internationally, with donor countries supplying foreign aid to recipient countries. The flypaper effect refers to the empirical anomaly associated with intergovernmental grants stimulating government expenditures more than can be explained by a pure income effect. The results reveal evidence of flypaper behavior such that for recipient countries one dollar of foreign aid raises public spending by $0.21-$0.42, whereas an equal increase in domestic income raises government expenditures by only $0.09-$0.16. Furthermore, we exploit variation in political institutions across countries and find that the flypaper effect is most pronounced in less democratic countries and find no flypaper effect in more democratic countries. This suggests that government officials are more likely to behave as expected by the median voter model when they are held accountable. Furthermore, countries with proportional, rather than majority/plurality, voting mechanisms do not display flypaper behavior.

The Flypaper Effect and Desirable Legislative Changes to Local Government Financing Systems

A substantial portion of local government funding in Poland comes from intergovernmental transfers. It may lead to the flypaper effect, which means that external revenues contribute to greater local government spending than locally-collected revenues. This study analyses how different revenue categories influenced local government spending in Poland between 2009 and 2018. Panel econometric models are used to test a hypothesis about whether the flypaper effect occurred in that period and to identify the potential causes. The results confirm to some extent that all three levels of local government were affected by the flypaper effect, and they point to intergovernmental transfers (general grants, specific grants, and shares of corporate income tax revenue) as the main causes. The research findings can be of use in reforming local government funding legislation in Poland and other countries, especially when the size of the public sector and public spending need to be reduced.

Pengaruh Pendapatan Asli Daerah dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran

This study aims to test and analyze the effect of local revenue and flypaper effect on the opportunistic behavior of budget makers. The data used in this research is panel data from eleven districts/cities in Maluku province from 2014 to 2020. The analysis method used is panel data regression analysis. The results showed that: (1) Local Own Revenue has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the District/City Original Revenue, the higher the Opportunistic Behavior of Budget Compilers; (2) The Flypaper Effect has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the occurrence of flypaper effect in regencies/cities in Maluku, the higher the opportunistic behavior of budget makers; and (3) Simultaneously the Regional Original Income and the Flypaper Effect influence the Opportunistic Behavior of Regency/City Budget Formers in Maluku.

The Analysis of Regional Expenditure Responses to Block Grants Transfer from Central Government

The implementation of fiscal decentralization in Indonesia is exactly two decades in year 2021, during this time the policies in the field of transfers to regions have developed with a significant increase in the budget. The budget increasing of transfer to regions is expected to increase the region in providing services to the community and increase development. Furthermore, the objectives of fiscal decentralization are to reduce fiscal gaps and encourage regional governments to be more independent. This study aims to determine the response or behavior of regional spending to transfer funds (block grants) from the central government. The research locus are all districts/cities in West Java, Central Java, and East Java Provinces and used a panel data equation, with variables are regional expenditure, general allocation fund (DAU), sharing allocation fund (DBH), and local revenues (PAD). The results showed that the block grant in the form of DAU encouraged an increase in regional spending. Meanwhile, DBH does not cause a flypaper effect. In the future, in order to achieve the region’s independence, the influence of the flypaper effect from the DAU should be minimized, and the exploration of potential regional revenues needs to be optimized.

Analisis Pengaruh Dana alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah

Penelitian ini bertujuan untuk menunjukan apakah dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) secara parsial dan simultan berpengaruh signifikan terhadap Belanja Daerah pada Provinsi Sumatera Utara dan untuk mengetahui apakah terjadi Flypaper Effect pada Provinsi Sumatera Utara. Dalam penelitian ini menggunakan model kuantitatif asosiatif kausal dimana data yang digunakan bersumber dari data sekunder yaitu dokumen Laporan Realisasi Anggaran Pendapatan Belanja Daerah pada tahun 2013 sampai 2016. Adapun penelitian ini memberikan hasil yaitu yang pertama memperlihatkan bahwa dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) secara parsial berpengaruh terhadap Belanja Daerah pada Provinsi Sumatera Utara dengan nilai thitung 21,367 > ttabel 1,993 dan nilai signifikansi variabel DAU adalah 0,000, thitung 8,367 < ttabel 1,993 dan nilai signifikansi variabel PAD adalah 0,000 dimana nilai ini lebih kecil dari 0,05 dan secara simultan berpengaruh signifikan terhadap Belanja Daerah pada Provinsi Sumatera Utara dengan nilai Fhitung adalah 10,087 > Ftabel 3,12, dengan signifikansi 0,014 yang lebih kecil dari 0,05. Kedua, Adanya Flypaper Effect pada Belanja Daerah pada Provinsi Sumatera Utara yang meliputi belanja daerah pada 15 pemerintahan Kota dan Kabupaten di Sumatera Utara. Pada hasil perhitungan statistik menunjukan kemampuan variabel independen dalam menerangkan variasi perubahan variabel dependen sebesar 96,67% sedangkan sisanya sebesar 3,3% diterangkan oleh faktor-faktor lain di luar model regresi yang dianalisis.