Flypaper Effect Pada Dana Alokasi Umum(DAU), Dana Bagi Hasil Pajak/Bukan Pajak dan Pendapatan Asli Daerah(PAD) Terhadap Belanja Daerah pada Kabupaten/Kota Kaya dan Miskin di Provinsi Kalimantan Barat

Aprilia Anggriyani B41112008 admin


The main objective of this study was to observe the phenomenon or an event where the local government respond its regional expenditure more from unconditional transfers (unconditional grants) rather than its locally generated revenue so that it can be a waste in the regional expenditure called flypaper effect

This research was conducted in West Kalimantan with 12 districts and 2 cities. The results of this study showed that there was flypaper effect in districts / cities in West Kalimantan. West Kalimantan local government respond more of its regional expenditure based on how much transfer was granted routinely. In addition, this study also wanted to see the flypaper effect phenomenon that occurred in the ​rich and poor regions. the Grouping of rich and poor regions used the Degree of Fiscal Autonomy (DOF) approach. The research proves that the phenomenon of flypaper effect on rich and poor district / city did not possess any difference.

Keywords: DAU, DBH, PAD, regional expenditure, flypaper effect, rich and poor Regions


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Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Jl. Prof.Hadari Nawawi, Pontianak - Kalimantan Barat (78121)

Phone : (0561) 785342, 583865

Email : [email protected]