FENOMENA FLYPAPER EFFECT ATAS BELANJA DAERAH PEMERINTAH KABUPATEN/KOTA PROVINSI ACEH TAHUN 2016 – 2020
Abstract
Kebijakan penyaluran anggaran perimbangan dilihat secara positif, tetapi jika dilihat kembali ternyata kebijakan tersebut dapat membuat disinsentif atau demotivator pada berbagai pemerintah daerah, yang dapat mengakibatkan kemalasan fiskal dan ketergantungan yang tinggi pada pemerintah pusat. Teori flypaper effect dapat digunakan untuk mengidentifikasi indikasi inefisiensi pada dana transfer. Penting untuk mengidentifikasi adanya flypaper effect guna mencegah dana transfer menjadi sumber utama pembiayaan belanja daerah, karena jika tidak dilakukan, potensi daerah tidak dapat dimanfaatkan secara optimal. Penelitian ini bertujuan guna mengetahui pengaruh dari PAD, DAU, DAK, dan DBH terhadap Belanja Daerah pemerintah Kabupaten/Kota di Provinsi Aceh serta untuk melihat ada atau tidaknya flypaper effect atas belanja daerah tersebut. Penelitian ini menggunakan data sekunder yang diambil melalui BPS Aceh tentang PAD, DAU, DAK, DBH, serta belanja daerah pada 2016 – 2020. Regresi data panel sebagai acuan analisis dengan jumlah sampel sebanyak 115 Obs. Temuan studi memperlihatkan apabila belanja daerah seluruh kabupaten/kota di Aceh dipengaruhi secara signifikan oleh PAD, DAU, DAK, dan DBH. Penelitian ini juga memperlihatkan apabila DAU, DAK, dan DBH menyebabkan flypaper effect atas belanja daerah.
The balanced budget distribution policy is seen positively, but if we look again it turns out that this policy can create a disincentive or demotivator for various regional governments, which can result in fiscal laziness and high dependence on the central government. The flypaper effect theory can be used to identify indications of inefficiency in transfer funds. It is important to identify the existence of a flypaper effect to prevent transfer funds from becoming the main source of financing regional expenditure, because if this is not done, regional potential cannot be utilized optimally. This research aims to determine the influence of PAD, DAU, DAK, and DBH on Regional Expenditures of Regency/City governments in Aceh Province and to see whether or not there is a flypaper effect on regional expenditure. This research uses secondary data taken through BPS Aceh regarding PAD, DAU, DAK, DBH, and regional expenditure in 2016 - 2020. Panel data regression as a reference for analysis with a sample size of 115 Obs. The study findings show that regional spending in all districts/cities in Aceh is significantly influenced by PAD, DAU, DAK and DBH. This research also shows that DAU, DAK, and DBH cause a flypaper effect on regional spending.
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