Determinants Of Fiscal Stress In Central Java 2015-2023

Affifah Nur Aini, Dwita Aprillia Floresti, Pahrul Fauzi, Guntur Supriyanto

Abstract


This study aims to analyze the effect of local revenue growth, growth in expenditure on goods and services, and tax effort on fiscal stress in 35 district/cities in Central Java province for the 2015-2023 fiscal year. This study uses secondary data obtained from the Statistics Indonesia and the Ministry of Finance. The data analysis technique used in this research is panel data regression analysis with hypothesis testing tools using Eviews 12 software. From the test results it was found that simultaneously the growth of local revenue, the growth of expenditure on goods and services, and tax effort had an effect on fiscal stress. Partially, the growth of local revenue and tax effort has a positive effect on fiscal stress, while the growth of expenditure on goods and services has no effect on fiscal stress..

Keywords: [Fiscal Stress, Local Revenue Growth, Goods and Services Expenditure Growth, Tax Effort.


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