Analisis Anggaran Pemerintah (APBN dan APBN-P) dalam Perspektif Demokrasi Multipartai dan Koalisi

Badikenita Sitepu

Abstract


Government Budget Analysis in Perspective Democracy Multiparty and Coalition

Democratic system change in Indonesia resulted in a change of political system and economy of Indonesia. Changes in the political system was also followed by the country’s financial sector reform (or budget) in the process of change towards prosperity residents better. Using time series data from 1982 to 2011, this study found that the coalition is formed to have a positive and significant effect on the level of budget revenues in the state budget approval and the state budget, as well as the approval of the budget at the level of state budget. The Coalition does not have influence on the level of approval signifkan budget on state budget. The number of political parties only aect the level of budget revenues in the state budget approval. The level of tax agreements have a significant impact on the level of state budget approval and the state budget. Revenue budget approval rate has a significant influence on the level of approval of both the state budget expenditures and state budget.

Keywords: State Budget; Multiparty System; Coalition; Political Party; Level Tax Agreement

 

Abstrak

Perubahan sistem demokrasi di Indonesia berdampak terhadap perubahan sistem politik dan ekonomi Indonesia. Perubahan sistem politik juga diikuti dengan reformasi di bidang keuangan negara (atau anggaran) dalam proses perubahan menuju kemakmuran penduduk yang lebih baik. Dengan menggunakan data time series tahun 1982–2011, penelitian ini menemukan bahwa koalisi yang terbentuk berpengaruh positif dan signifikan terhadap tingkat persetujuan anggaran pendapatan pada APBN dan APBN-P, serta tingkat persetujuan anggaran belanja pada APBN-P. Koalisi tidak berpengaruh signifikan terhadap tingkat persetujuan anggaran belanja pada APBN-P. Jumlah partai politik hanya berpengaruh pada tingkat persetujuan anggaran pendapatan pada APBN. Tingkat persetujuan pajak berpengaruh signifikan terhadap tingkat persetujuan anggaran pada APBN dan APBN-P. Tingkat persetujuan anggaran pendapatan berpengaruh signifikan terhadap tingkat persetujuan anggaran belanja, baik pada APBN maupun APBN-P.


Keywords


APBN; Sistem Multipartai; Koalisi; Parpol; Tingkat Persetujuan Pajak

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DOI: http://dx.doi.org/10.21002/jepi.v17i1.605

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