Abstract
The objective of this study is to analyse the phenomenon of flypaper effect in Aceh after the implementation of fiscal decentralization. Data used in the study were panel data covering all 23 district/municipalities in Aceh from 2011 to 2013. Pooled Least Square was utilized. The results of this study revealed that ownsource revenue, sharing revenue, special allocation funds, general allocation funds, and special autonomy funds are statistically significant variables and have a positive relation to regional spending. It was proven that flypaper effect has occured in Aceh as the coefficient of the own-source revenue variabel was smaller than that of sharing revenue variabel. This implied that Aceh has been dependent on the national government in term of regional financing. Based on descriptive analysis, provinces having dominant share of tertiary sector to their regional gross domestic products show fiscally independent. In order to achieve fiscal independence, the phenomenon of flypaper effect could be overcomed by shifting the economic structure from the primary and secondary to the tertiary sectors of the economy. In doing so, the contribution of own-source revenue to regional spending outweigh intergovernment transfer funds from national government.
Highlights
F Okun merupakan salah satu terminologi keuangan daerah yang mendeskripsikan bagaimana respon belanja daerah terhadap dana transfer dari pemerintah ke pemerintah daerahdan kemampuan daerah menghasilkan pendapatan aslinya
The objective of this study is to analyse the phenomenon of flypaper effect in Aceh after the implementation of fiscal decentralization
The results of this study revealed that ownsource revenue, sharing revenue, special allocation funds, general allocation funds, and special autonomy funds are statistically significant variables and have a positive relation to regional spending
Summary
Studi ini bertujuan menemukan bukti-bukti empiris apakah flypaper effect terjadi di Aceh, khususnya setelah provinsi ini menerima transfer Dana Otonomi Khusus yang jumlahnya relatif besar.Penelitian ini menarik dilakukan di Aceh karena tiga alasan penting. Model analisis yang digunakan dalam penelitian ini adalah dengan menggunakan pengujian data panel dan analisis deskriptif. Meskipun berdasarkan pengujian pemilihan model FEM adalah yang terbaik, namun hasil estimasi FEM tidak dapat digunakan karena terdapat bias pada koefisien dari cross section sehingga estimasi yang dilakukan kurang tepat. Permasalahan estimasi ini diduga karena di dalam penelitian ini cross section (26 kabupaten/kota) lebih besar daripada time series (3 tahun), sehingga lebih tepat menggunakan PLS. Estimasi model yang paling tepat dalam studi ini adalah dengan model PLS seperti ditunjukkan di bawah ini: BD = 1,05PAD + 1,08DBH+0,83DAK + 1,03DAU+0,95DOP (4,927071) [0,0000]. Jadi dapat disimpulkan bahwa terdapat flypaper effect di Aceh karena pengaruh dari DBH terhadap BD lebih besar jika dibandingkan dengan pengaruh variabel PAD terhadap BD. Struktur Penerimaan Daerah Berdasarkan Besarnya Sektor Primer terhadap PDRB, 2012
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