Fiscal Illusion Phenomena in West Sulawesi Province in 2013-2017 Period

Abstract

This This research aims to analyze the phenomenon of fiscal illusions on regional financial performance. This research is derived from the website of the Central Bureau of Statistics and sites that provide regional financial data. The analysis tool for this research uses panel data regression with the method of detection of fiscal illusions using the Revenue Enhancement approach model. The results of this study found a fiscal illusion in the financial performance of the West Sulawesi Provincial Government, through the income measurement approach method, a fiscal illusion occurs in the Revenue Sharing Fund.