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COVID-19 Budget Refocusing: Evidence from Indonesia Wulan Rachmadani; Djoko Suhardjanto; Doddy Setiawan; Samsul Rosadi
Ilomata International Journal of Tax and Accounting Vol 3 No 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.934 KB) | DOI: 10.52728/ijtc.v3i3.494

Abstract

This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia