<![CDATA[Abstrak: Pelaksanaan otonomi daerah sudah lebih dari satu dekade, namun belum mampu membuat daerah mandiri secara finansial. Ketidakmampuan daerah secara finansial memunculkan banyak perilaku tidak wajar pemerintah daerah dalam pengelolaan keuangan. Transfer seperti dana perimbangan menimbulkan ketergantungan keuangan daerah terhadap pusat, tidak hanya dari segi jumlah tetapi juga perilaku belanja daerah yang menyesuaikan pada besarnya transfer. Nusa Tenggara Timur (NTT) merupakan provinsi dengan Indeks Kapasitas Fiskal paling rendah yang berarti kemampuan keuangannya paling rendah di Indonesia. Ilusi Fiskal hipotesis Flypaper Effect yang mengatakan bahwa peningkatan belanja daerah cenderung lebih distimulasi oleh peningkatan penerimaan dana transfer daripada peningkatan pendapatan asli daerah. Tujuan penelitian ini adalah untuk mengetahui keberadaan Ilusi Fiskal hipotesis Flypaper Effect pada keuangan daerah Kabupaten/Kota di NTT. Penelitian menggunakan metode eksplanasi. Teknik pengolahan dan analisis data menggunakan Regresi Data Panel. Dapat disimpulkan bahwa berdasarkan persamaan regresi yang dihasilkan, elastisitas Belanja Daerah terhadap Transfer Tidak Bersyarat (TTB) lebih besar daripada terhadap Pendapatan Asli Daerah. Kondisi tersebut mengindikasikan adanya Ilusi Fiskal hipotesis Flypaper Effect pada keuangan Kabupaten/Kota di NTT. Kata Kunci: ilusi fiskal, belanja, TTB, PAD, regresi data panel. Abstract: The implementation of regional autonomy has been implemented more than a decade, but has not been able to make the region self-sufficient financially. The inability of the financial area gave rise to a lot of unnatural behavior of local government in financial management. Equalization fund transfer as a financial dependence raises the area towards the Centre government, not only in terms of the number of shopping behavior but also the area that adjusts on the magnitude of the transfer. East Nusa Tenggara (NTT) is the province with the lowest Fiscal Capacity Index which means the lowest financial capability in Indonesia. Fiscal illusion Flypaper Effect hypothesis which says that an increase in shopping areas tend to be more stimulated by the increased acceptance of funds transfer than original income increase in the area. The purpose of this research is to know the existence of Fiscal Illusion hypothesis Flypaper Effect on regional financial district/town in NTT. The method used empirical research. The processing techniques and data analysis using Regression Data Panel. It can be concluded that based on the resulting regression equation, the elasticity of regional expenditure on Transfer Unconditional (TTB) is greater than against region income. These conditions indicate the existence of Fiscal Illusion Hypothesis flypaper on the financial districts / municipalities in NTT. Keywords: fiscal illusion, shopping, TTB, PAD, panel data regression.]]>
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