Flypaper effect regional original income, general allocation fund, special allocation fund, tax results share fund, non-tax results sharing fund on shopping for regional governments in South Sumatera

Jamaluddin Jamaluddin; Isnurhadi Isnurhadi; Marlina Widiyanti; Didik Susetyo

doi:10.31295/ijle.v4n1.1719

Authors

Jamaluddin
jamaluddin.mm.unsri@gmail.com
Master of Management, Sriwijaya University, Palembang, Indonesia
Isnurhadi Lecturer of Magister Management, Economic Faculty, Sriwijaya University, Palembang, Indonesia
Marlina Widiyanti Lecturer of Magister Management, Economic Faculty, Sriwijaya University, Palembang, Indonesia
Didik Susetyo Lecturer of Magister Management, Economic Faculty, Sriwijaya University, Palembang

Keywords:

general allocation fund, government spending, non-tax revenue sharing fund (SDA), regional original income, special allocation fund, tax revenue sharing fund

Abstract

This study aimed to determine the flypaper effect of regional original income, general allocation funds, special allocation funds, tax revenue sharing funds, non-tax revenue sharing funds (RSF) on local government spending in districts/cities in South Sumatra. The samples used were the district/city number 14 during 2008-2019. This research uses the panel data regression method with a fixed-effects model used. The results showed that local revenue, general allocation funds, tax revenue-sharing, and non-tax revenue-sharing (NRS) significantly affected district/city government spending in South Sumatra. Meanwhile, special allocation funds do not considerably influence district/city local governments in South Sumatra. There was a flypaper effect in districts/cities in South Sumatra.

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