The Influence of General Allocation Fund, Revenue Sharing Fund, and Tax Effort on Financial Overral Performance

Authors

  • Dila Anjelika Universitas Terbuka, Indonesia
  • Hapzi Ali Bhayangkara University, Jakarta Raya, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/ijam.v2i3.360

Keywords:

DAU, DBH, Tax Effort, Financial Overral Performance

Abstract

The have an effect on of General Allocation Fund, Revenue Sharing Fund, and Tax effort on Financial Overall Performance is a scholarly article within the subject of financial management. The reason of this text is to construct hypotheses regarding the impact of variables with a purpose to be used in destiny studies. The research items are drawn from on-line literature sources, Google scholar, PubMed, and other on line educational packages. The studies method employed library research using e-books and open get right of entry to e-journals as resources. Qualitative descriptive analysis was carried out. The results of this article are as follows: 1) General Allocation Fund has an influence on regional financial overall performance; 2) Revenue Sharing Fund has a power on regional financial overall performance; and 3) Tax effort has an influence on nearby Financial Overall Performance.

References

Abd. Rachim. 2015. “Regional Financial Barometer.” ANI: Yogyakarta.

Al-Latief, M. (2018). “The Influence of Local Own Revenues (PAD), General Allocation

Fund (DAU), Revenue Sharing Fund (DBH), and Fiscal Stress on the Financial Overral Performance of Regencies/Cities in Northern Sumatra Region.” Journal of Regional and Urban Development. Vol. 1 (3), pp: 82–91.

Anggoro, Damas Dwi. 2017. “Local Taxes and Regional Retributions.” UB Press: Malang.

Anggreni, Ni Ketut Ayu, and Luh Gede Sri Artini. 2019. “The Influence of PAD,

Inter-Governmental Transfers, and Capital Expenditure on the Financial Overral Performance of Badung Regency, Bali Province.” E-Journal of Management Unud. Vol. 8 (3), pp: 1315 - 1345.

Amoh, J. K. (2019). “An Estimation of the Taxable Capacity, Tax Effort, and Tax Burden

of an Emerging Economy: Evidence From Ghana.” International Journal of Economics and Financial Issues. Vol. 9 (3), pp: 12–21.

Devianti, A., & Putri, D.Z. 2021. “The Influence of Central Government Transfers on Tax

Effort of Regencies/Cities in West Sumatra Province.” Journal of Economic and Development. Vol. 10 (2), pp: 91-97.

Fadhli, Asnawi, Jummaini. 2023. “The Role of Tax Effort in the Influence of the Flypaper

Effect and Fiscal Stress on the Financial Overral Performance of Regencies/Cities in Aceh Province.” Indonesian Management Journal, Vol. 7 (2), pp: 1-13.

Fernandi Heliyanto & Nur Handayani. 2016. “The Influence of PAD, DAU, DAK, and

DBH on the Allocation of Capital Expenditure Budgets.” Journal of Accounting and Accounting Research (JIRA). Vol. 5 (3), pp: 1-17.

Harjito, Yunus et al. 2020. “Financial Overral Performance Analysis of Regencies and

Cities in Indonesia.” Journal of Accounting and Economics. Vol. 5 (1), pp: 19-28.

Hasna Lathifa, Haryanto. 2019. “The Influence of Local Own Revenues and Capital

Expenditure on the Financial Overral Performance of Local Government.” Journal of Accounting. Vol. 8 (2), pp: 1-10.

Heryanti, C.D., Wahidahwati, W., and Suryono, B. 2019. “The Influence of Local Own

Revenues, Inter-Governmental Transfers, and Economic Growth on the Financial Overral Performance of Regencies/Cities in East Java Province.” Journal of Accounting and Tax Analysis. Vol. 3 (1), pp: 98-116.

Hines, J. R. and Thaler, R. H. 1995. “Anomalies: the flypaper effect. Journal of Economic

Perspectives.” Vol. 9 (4), pp: 217–226.

Jensen, Michael C. and William H. Meckling. 1976. “Theory of the firm: Managerial

Behavior, Agency Costs, and Ownership Structure.” Journal of Financial Economics. Vol. 3 (4), pp: 305-360.

Kartika, Metasari. 2015. “Central Transfers and Efforts to Increase Local Revenues (Case

Study of Regencies/Cities in West Kalimantan).” Journal of Economics, Business, and Entrepreneurship. Vol. 4 (1), pp: 45-71.

Mulyanto. 2007. “Aspects and Dimensions of Local Finance in the Era of Autonomy and

Decentralization.” Sebelas Maret University, Surakarta.

Nikijuluw, Ruth. 2012. “Analysis of the Influence of Central Government Transfers on Tax

Collection Efforts in Regencies / Cities in Indonesia.” Journal of Economics and Development in Indonesia. Vol. 12 (2), pp: 168-191.

Priyono, N., Fatimah, A.N, & Nurcahya, Y.A. 2020. “The Influence of Local Own

Revenues and Inter-Governmental Transfers on the Financial Overral Performance of Regions and the Welfare of the Community in Central Java.” Journal of Economic Development Research (REP). Vol. 5 (2), pp: 212-225.

Rahmayani, M. W. 2018. “Analysis of Regional Development Independence (Study in

Regencies/Cities in West Java Province, 2009-2013).” Scientific Journal of Management and Accounting. Vol. 5 (1), pp: 47-56.

Rumapea, M., & Siringoringo, G. 2020. “Factors Affecting the Financial Overral

Performance of Regencies and Cities in North Sumatra Province.” Methodist Journal of Accounting and Finance. Vol. 3 (2), pp: 150-164.

Salsabila, Ratu Wafa. 2021. “The Influence of Revenue Sharing Fund (DBH), General

Allocation Fund (DAU), and Special Allocation Fund (DAK) on the Financial Overral Performance of Local Government.” Thesis. Tasikmalaya: Siliwangi University.

Sari, Berti Indah. 2021. “The Influence of Local Own Revenues, General Allocation Fund,

and Regional Expenditure on the Financial Overral Performance of Local Government in Regencies/Cities in West Sumatra Province.” Accounting Exploration Journal. Vol. 3 (1), pp: 1-11.

Sujarweni, V. Wiratna. 2017. “Financial Statement Analysis: Theory, Application, and

Research Results.” Pustaka Baru Press: Yogyakarta.

Law of the Republic of Indonesia Number 32 of 2004 concerning Regional Governments.

Law of the Republic of Indonesia Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments.

Law Number 23 of 2014 concerning Regional Government.

Accessed on March 12, 2023, from www.djpk.kemenkeu.go.id.

Published

2023-12-01

How to Cite

Anjelika, D., & Ali, H. . (2023). The Influence of General Allocation Fund, Revenue Sharing Fund, and Tax Effort on Financial Overral Performance. International Journal of Advanced Multidisciplinary, 2(3), 742–750. https://doi.org/10.38035/ijam.v2i3.360