Dynamic Analysis of the Local Government Revenue Generation of Padang City Before and After the Regional Autonomy Cover Image

Dynamic Analysis of the Local Government Revenue Generation of Padang City Before and After the Regional Autonomy
Dynamic Analysis of the Local Government Revenue Generation of Padang City Before and After the Regional Autonomy

Author(s): Didi Aryadi, Hefrizal Handra, Elfindri ELFINDRI, Endrizal RIDWAN
Subject(s): Economy, National Economy, Business Economy / Management, Accounting - Business Administration
Published by: ASERS Publishing
Keywords: original local government revenue tax; original local government revenue non-tax; general allocation fund; regional expenditure; flypaper effect

Summary/Abstract: This research will focus on the general allocation fund, investment and population growth factors towards regional revenue consisting of Regional Tax and Non Tax Revenue Posts. The analysis also focused on the analysis of the presence or absence of the flypaper effect on the realization of the Padang City Government's GRDP before and after regional autonomy. This research is classified as descriptive and associative research and also expo facto. Data on all variables in this study began from 1980 until 2018 in the city of Padang. Analysis of the data used in this study uses regression analysis. The analysis shows that 1) general allocation fund has a significant effect on Padang City original local government tax 2) Investment has no significant effect on Padang City original local government tax 3) Regional autonomy policy has a significant effect on Padang City original local government tax 4) Population Growth has no significant effect on Padang City original local government tax 5) DAU has a significant effect on Padang City original local government non-tax 6) Investment has no significant effect on Padang City original local government non-tax 7) Regional autonomy policy has no significant effect on Padang City original local government non-tax 8) Population growth has a significant effect on Padang City original local government non-tax 9) original local government tax has a significant effect on regional expenditure in Padang City 10) original local government non￾tax has a significant effect on regional expenditure in Padang City 11) No flypaper effect occurs on regional expenditure on the realization of the Padang City Regional Budget.

  • Issue Year: XV/2020
  • Issue No: 67
  • Page Range: 56-64
  • Page Count: 9
  • Language: English