Ratcheting Effects on Regional Government Revenue and Expenditure Budgets in Indonesia
Nyoman Ayu Wulan Trisna Dewi,
Nyoman Ari Surya Darmawan,
I Gd Nandra Hary Wiguna
Abstract:This study was conducted to determine the existence of a ratchet effect in the regional revenue and expenditure budget. This research is quantitative descriptive research. The population used in this study were 34 provincial governments in Indonesia. The data used in this study are regional revenue and expenditure budgets data in 2019-2021 from the Ministry of Finance. A simple linear regression model is used to test the research hypothesis. The results of the study found that there was a ratcheting effect in … Show more
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