Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)

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Fiscal Illusion Detection on The Financial Performance of Central Sulawesi Regional Government Within the Period of 2016–2020

Authors
Haerul Anam1, *, Yunus Sading2, Musdalifah3
1Faculty of Economics and Business, Tadulako University, Palu, Indonesia
2Faculty of Economics and Businessm, Tadulako University, Palu, Indonesia
3Faculty of Economics and Business, Tadulako University, Palu, Indonesia
*Corresponding author. Email: chaerul.anam30@gmail.com
Corresponding Author
Haerul Anam
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-172-2_62How to use a DOI?
Keywords
—Fiscal Illusion; Balancing Fund; Regional Tax; Regional Retribution; and Regional Expenditure
Abstract

This study aims to detect the phenomenon of fiscal illusion on the financial performance of local governments in Central Sulawesi Province for the 206–2020 period. This research is derived from secondary data obtained from the Central Sulawesi Provincial Statistics Agency website and sites that provide regional financial data. This study uses panel data regression analysis with fiscal illusion detection method using an income measurement approach (Revenue Enhacement). The results showed that in 7 regencies in Central Sulawesi Province, fiscal illusions were detected in the component of regional retribution, which was indicated by a value of -0.016782 which means that the contribution of regional retribution is still relatively low.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
10.2991/978-2-38476-172-2_62
ISSN
2352-5398
DOI
10.2991/978-2-38476-172-2_62How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Haerul Anam
AU  - Yunus Sading
AU  - Musdalifah
PY  - 2023
DA  - 2023/12/31
TI  - Fiscal Illusion Detection on The Financial Performance of Central Sulawesi Regional Government Within the Period of 2016–2020
BT  - Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD)  2022 Education and Green Economy (IICESSD EGE 2022)
PB  - Atlantis Press
SP  - 374
EP  - 379
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-172-2_62
DO  - 10.2991/978-2-38476-172-2_62
ID  - Anam2023
ER  -