Tax Effort, Flypaper Dynamics, and Fiscal Stress: An Empirical Study of Regional Financial Independence
Abstract
Regional financial independence reflects the success of implementing regional autonomy. However, the disparity in the level of independence between regions is still quite high, and many regions have not been able to implement autonomy effectively. This study aims to obtain clearer empirical evidence regarding the effect of Tax Effort, the Flypaper Effect, and Fiscal Stress on Region’s Level of Financial Independence. The data used are secondary data obtained from the APBD Realization Reports and GRDP, sourced from djpk.kemenkeu.go.id and bps.go.id for 2019–2023. The population in this study was determined using a census technique, covering 18 regencies and 9 cities in West Java Province. Data analysis is done using SPSS 27 software and multiple linear regression. This study's results demonstrate that Tax Effort has significantly positive effect on the level of regional financial independence. The Flypaper Effect has a significant negative effect on the Level of Regional Financial Independence. Fiscal Stress does not have significant effect on the level of Regional Financial Independence.
Keywords: Tax Effort; Flypaper Effect; Fiscal Stress; Level of Regional Financial Independence.
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References
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Dewi, N. A. W. T., Silviani, ni luh putu dita, & Anggraeni, ni kadek meila. (2022). The Effect of Local Revenue, Fiscal Decentralization, and Fiscal Stress on Government Financial Performance. East Asian Journal of Multidisciplinary Research, 1(9), 1887–1902. https://doi.org/10.55927/eajmr.v1i9.1565
DiNapoli, T. P. (2016). Fiscal stress monitoring system. Office of the New York State: Comptroller, October. https://www.osc.state.ny.us/files/local-government/fiscal-monitoring/pdf/fiscalstressmonitoring.pdf
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103
Fadhli, F., Asnawi, A., & Jummaini, J. (2023). Peran Tax Effort Pada Pengaruh Flypaper Effect Dan Fiscal Stress Terhadap Kinerja Keuangan Daerah Kabupaten/Kota Di Provinsi Aceh. J-MIND (Jurnal Manajemen Indonesia), 7(2), 143. https://doi.org/10.29103/j-mind.v7i2.8884
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Fitriana, A. R., Dewi, M. W., & Utami, W. B. (2023). Analysis Of The Flypaper Effect In Testing The Effect Of Original Regional Income And Fiscal Balance Transfer On Regional Expenditures (Study on Regencies and Municipalities in Central Java from 2017-2020). Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 7(4), 1536–1545. https://jurnal.stie-aas.ac.id/index.php/IJEBAR
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Huda, S., Priana, W., & Fitriyah, Z. (2019). Regional financial model mapping independence to fiscal in East Java. International Journal of Financial Research, 10(5), 411–419. https://doi.org/10.5430/ijfr.v10n5p411
Indrayani, K. D., & Widiastuti, H. (2020). Pengaruh Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderasi (Studi Empiris Pada Satuan Kerja Perangkat. Reviu Akuntansi Dan Bisnis Indonesia, 4(1), 1–16. https://doi.org/10.18196/rab.040148
Ishak, J. F. (2021). The Determinants Factors of Regional Financial Independence. Atlantis Press, 207, 559–564. https://doi.org/10.2991/aer.k.211106.087
Kesuma, N. A., Sari, K. R., Amri, D., & Masnoni. (2022). Analisis Flypaper Effect pada Belanja Daerah dan Implikasi Terhadap Kemandirian Keuangan Daerah Kabupaten/Kota di Provinsi Sumatera Selatan. Jurnal Ekonomi, Bisnis, Akuntansi, Dan Sistem Innformasi (EKSISTANSI), 11(1), 1439–1450. https://jurnal.polsri.ac.id/index.php/eksistansi
Lhutfi, I., Ritchi, H., & Yudianto, I. (2019). Bagaimana Pemerintah daerah merespon Fiscal Stress? Jurnal Ilmiah Ekonomi Global Masa Kini, 10(2), 76–81. https://doi.org/10.36982/jiegmk.v10i2.840
Machfud, M., Asnawi, A., & Naz’aina, N. (2020). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dana Otonomi Khusus Dan Tingkat Kemiskinan Terhadap Tingkat Kemandirian Keuangan Daerah Di Kabupaten/Kota Provinsi Aceh. J-MIND (Jurnal Manajemen Indonesia), 5(1), 14. https://doi.org/10.29103/j-mind.v5i1.3423
Malau, E. I., Erlina, & Sirojuzilam. (2019). The Effect Of Local Government Revenue (Lgr), Balance Fund, Capital Expenditure And Fiscal Stress On The Financial Performance Of Regional Government In The District / City Of Sumatera Utara Province.
Mukhtaruddin, Henda Safitri, R., Nurullah, A., Kosim, A., & Oktavianti, Z. (2023). Regional expenditure: Analysis of flypaper effect in South Sumatera Province. Issues in Business Management and Economics, 11(2), 24–34.
Muryawan, S. M., & Sukarsa, M. (2016). Pengaruh Desentralisasi Fiskal, Fiscal Stress, Dan Kinerja Keuangan Daerah Terhadap Pertumbuhan Ekonomi Di Kabupaten/Kota Provinsi Bali. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 2, 229–252.
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Nur Oktavianti, A., Mulyani, H. S., Ginanjar, Y., Sulviani, A., & Suhendar, D. (2023). The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021). Finance and Business Management Journal, 1(1), 39–45. https://doi.org/10.31949/fbmj.v1i1.5900
Oktavia, C., & Handayani, N. (2024). Pengaruh PAD, Tax Effort, dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah. Jurnal Akuntansi, Perpajakan Dan Auditing, 5(2), 256–269. https://doi.org/10.21009/japa.0502.02
Prasetyo, A., & Rahayu, D. (2019). Pengaruh Pendapatan Asli Daerah (Pad), Dana Alokasi Umum (Dau), Dana Bagi Hasil (Dbh), Dan Fiscal Stress Terhadap Tingkat Kemandirian Di Provinsi Kalimantan Selatan. JIEP: Jurnal Ilmu Ekonomi Dan Pembangunan, 2(4), 872–881. https://doi.org/10.20527/jiep.v2i4.1222
Putri, R. L., Nirwanto, N., Assih, P., & Darmawan, W. (2020). The Importance Of Regional Original Income, Balance Fund And Demography On Flypaper Effect Through The Regional Government Expenditure. International Journal of Research in Humanities and Social Studies, 7(2), 33–45. https://www.ijrhss.org/papers/v7-i2/4.pdf
Riza, R., & Zuripal. (2023). Pengaruh Tingkat Ketergantungan Daerah, Efektifitas Pad Dan Tax Effort Terhadap Kemandirian Daerah Pada Pemerintah Kota Bukittinggi. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 1961–1973. https://doi.org/10.35870/jemsi.v9i5.1508
Sawitri, N. P. Y. R., Perdanawati, L. P. V. I., Sudiyani, N. N., & Setini, M. (2020). Local Revenue and Financial Independence on Economic Growth Through Capital Expenditure. Jurnal Ekonomi, XXV(02), 320–336. https://doi.org/http://dx.doi.org/10.24912/je.v25i2.683
Setiawan, C. (2024). Pengaruh tax effort , laju pertumbuhan ekonomi, dan rasio belanja modal terhadap tingkat kemandirian keuangan daerah pada pemerintah daerah kabupaten/kota di provinsi jawa barat tahun 2011-2021.
Sholihat, I., & Lubis, T. A. (2024). Analisis Flypaper Effect, Fiscal Stress dan Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Daerah dengan Tax Effort Sebagai Variabel Moderasi Pada Provinsi-Provinsi Di Pulau Sumatera. Jurnal Manajemen Dan Terapan (Mankeu), 13(05), 1609–1622.
Siagian, A. R., & Kurnia. (2022). Pengaruh Pajak Daerah, Retribusi Daerah, dan Hasil PengelolaanKekayaan Daerah yang Dipisahkan Terhadap Tingkat KemandirianKeuangan Daerah di Kabupaten/Kota Provinsi Jawa Barat Tahun 2016-2020. E-Proceeding of Management, 9(5), 3095–3104.
Siregar, E. N. T. (2020). Factors Affecting Regional Financial Independence In Regency / City Governments In North Sumatera ( 2015-2019 Period ). International Journal of Applied Finance and Business Studies, 8(1), 16–23. www.ijafibs.pelnus.ac.id
Soviana, A., & Suparno. (2020). Analisis Kemandirian dan Efektivitas Keuangan Daerah Kabupaten Bengkalis. Bertuah Jurnal Syariah Dan Ekonomi Islam, 1(2), 242–249. https://doi.org/10.56633/jsie.v1i2.164
Sugiyono. (2023). Metode Penelitian Kuntitatif Kualitatif dan R&D. ALFABETA.
Syahrina, D., & Ermawati. (2020). Flypaper Effect Analysis on Local Government Budgets in Indonesia. European Journal of Business and Management Research, 5(4), 1–7. https://doi.org/10.24018/ejbmr.2020.5.4.427
Tanjung, A. H., Salam, S., Rusdi, J. F., Ermawati, Y., Novianty, I., Hendaris, R. B., & Apriliawati, Y. (2021). Flypaper effect assessment methods in the expansion of regional autonomy. MethodsX, 8, 101387. https://doi.org/10.1016/j.mex.2021.101387
Tasri, A. (2019). The Flypaper Effect Phenomenon: Evidence from Indonesia. European Journal of Engineering and Formal Sciences, 2(1), 21–26. https://doi.org/10.2478/ejef-2018-0003
Ulfa Q, M., Haryadi, & Gowon, M. (2021). The Effect Of Regional Original Income, And General Allocation Funds On Fiscal Stress In Jambi Province. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 6(3), 189–198. https://doi.org/10.18356/9789210051927c006
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Anggraeni, R., & Kiswanto. (2018). The Effect of The Completeness of Financial Statements and Fiscal Stress on the Human Development Index through the Regional Financial Performance. Accounting Analysis Journal, 7(2), 61–68. https://doi.org/10.15294/aaj.v7i2.17481
Baskaran, T. (2016). Intergovernmental Transfers, Local Fiscal Policy, and the Flypaper Effect: Evidence from a German State. Public Finance Analysis, 72(1). https://doi.org/10.1628/001522116X14462054864882
C. Jensen, M., & H. Meckling, W. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1057/9781137341280.0038
Devianti, A., & Putri, D. Z. (2021). Pengaruh Transfer Pemerintah Pusat terhadap Tax Effort Kabupaten/Kota di Provinsi Sumatera Barat. Ecosains: Jurnal Ilmiah Ekonomi Dan Pembangunan, 10(2), 91. https://doi.org/10.24036/ecosains.11563757.00
Dewi, N. A. W. T., Dewi, L. gede kusuma, & Wiguna, I. G. nandra hary. (2024). Analisis Flypaper Effect Dan Implikasinya Terhadap Kemandirian Fiskal Daerah: Efek Moderasi Upaya Pajak. Jurnal Riset Akuntansi, 14(1).
Dewi, N. A. W. T., Silviani, ni luh putu dita, & Anggraeni, ni kadek meila. (2022). The Effect of Local Revenue, Fiscal Decentralization, and Fiscal Stress on Government Financial Performance. East Asian Journal of Multidisciplinary Research, 1(9), 1887–1902. https://doi.org/10.55927/eajmr.v1i9.1565
DiNapoli, T. P. (2016). Fiscal stress monitoring system. Office of the New York State: Comptroller, October. https://www.osc.state.ny.us/files/local-government/fiscal-monitoring/pdf/fiscalstressmonitoring.pdf
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103
Fadhli, F., Asnawi, A., & Jummaini, J. (2023). Peran Tax Effort Pada Pengaruh Flypaper Effect Dan Fiscal Stress Terhadap Kinerja Keuangan Daerah Kabupaten/Kota Di Provinsi Aceh. J-MIND (Jurnal Manajemen Indonesia), 7(2), 143. https://doi.org/10.29103/j-mind.v7i2.8884
Fintari, S. (2020). Pengaruh Flypaper Effect Pada Dana Alokasi Umum (DAU) Terhadap Kinerja Keuangan Pemerintah Daerah Kota Bima Provinsi Nusa Tenggara Barat (NTB). JIAPI: Jurnal Ilmu Administrasi Dan Pemerintahan Indonesia, 1(1), 59–68. https://doi.org/10.33830/jiapi.v1i1.2
Firda Rahmasari, T., Darmastuti, D., & Ardhi Nurrahman, K. (2024). Local Finance and Regional Expenditures: Is There a Flypaper Effect in Indonesia? KnE Social Sciences, 2024, 62–84. https://doi.org/10.18502/kss.v9i20.16474
Fitriana, A. R., Dewi, M. W., & Utami, W. B. (2023). Analysis Of The Flypaper Effect In Testing The Effect Of Original Regional Income And Fiscal Balance Transfer On Regional Expenditures (Study on Regencies and Municipalities in Central Java from 2017-2020). Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 7(4), 1536–1545. https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Frijunita, S., Gurendrawati, E., & Utaminingtyas, T. H. (2024). Pengaruh Pendapatan Asli Daerah (PAD), Tax Effort dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah. Jurnal Akuntansi, Perpajakan Dan Auditing, 5(2), 256–269.
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 IBM" SPSS" Statistics ». Badan Penerbit Universitas Diponegoro.
Hariani, E., & Widyawati, R. F. (2020). Pengaruh Fiscal Stress , PendapatThe Effect of Fiscal Stress, Original Local Government Revenue and Capital Expenditures on Efficiency Ratio of Government Independence Performance an Asli Daerah dan Belanja Modal terhadap Rasio Efisiensi Kinerja Kemandiri. Jurnal Ekonomi Dan Studi Pembangunan, 12(1), 18–27. https://doi.org/10.17977/UM002V12I12020P018
Hendaris, R. B., & Sastradipraja, U. (2024). Analysis of Factors Affecting Local Government Financial Performance. Dinasti International Journal of Economics, Finance & Accounting, 5(5).
Huda, S., Priana, W., & Fitriyah, Z. (2019). Regional financial model mapping independence to fiscal in East Java. International Journal of Financial Research, 10(5), 411–419. https://doi.org/10.5430/ijfr.v10n5p411
Indrayani, K. D., & Widiastuti, H. (2020). Pengaruh Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderasi (Studi Empiris Pada Satuan Kerja Perangkat. Reviu Akuntansi Dan Bisnis Indonesia, 4(1), 1–16. https://doi.org/10.18196/rab.040148
Ishak, J. F. (2021). The Determinants Factors of Regional Financial Independence. Atlantis Press, 207, 559–564. https://doi.org/10.2991/aer.k.211106.087
Kesuma, N. A., Sari, K. R., Amri, D., & Masnoni. (2022). Analisis Flypaper Effect pada Belanja Daerah dan Implikasi Terhadap Kemandirian Keuangan Daerah Kabupaten/Kota di Provinsi Sumatera Selatan. Jurnal Ekonomi, Bisnis, Akuntansi, Dan Sistem Innformasi (EKSISTANSI), 11(1), 1439–1450. https://jurnal.polsri.ac.id/index.php/eksistansi
Lhutfi, I., Ritchi, H., & Yudianto, I. (2019). Bagaimana Pemerintah daerah merespon Fiscal Stress? Jurnal Ilmiah Ekonomi Global Masa Kini, 10(2), 76–81. https://doi.org/10.36982/jiegmk.v10i2.840
Machfud, M., Asnawi, A., & Naz’aina, N. (2020). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dana Otonomi Khusus Dan Tingkat Kemiskinan Terhadap Tingkat Kemandirian Keuangan Daerah Di Kabupaten/Kota Provinsi Aceh. J-MIND (Jurnal Manajemen Indonesia), 5(1), 14. https://doi.org/10.29103/j-mind.v5i1.3423
Malau, E. I., Erlina, & Sirojuzilam. (2019). The Effect Of Local Government Revenue (Lgr), Balance Fund, Capital Expenditure And Fiscal Stress On The Financial Performance Of Regional Government In The District / City Of Sumatera Utara Province.
Mukhtaruddin, Henda Safitri, R., Nurullah, A., Kosim, A., & Oktavianti, Z. (2023). Regional expenditure: Analysis of flypaper effect in South Sumatera Province. Issues in Business Management and Economics, 11(2), 24–34.
Muryawan, S. M., & Sukarsa, M. (2016). Pengaruh Desentralisasi Fiskal, Fiscal Stress, Dan Kinerja Keuangan Daerah Terhadap Pertumbuhan Ekonomi Di Kabupaten/Kota Provinsi Bali. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 2, 229–252.
Nabilah, A. N., Soelistyo, A., & Kusuma, H. (2016). Analisis Flypaper Effect Pad Dan Dau Terhadap Belanja Daerah Di Provinsi Kalimantan Timur Tahun 2010-2014. Jurnal UMM, 14(2), 190. https://doi.org/10.22219/jep.v14i2.3894
Natalia, N., & Suprapto, W. (2024). Pengaruh Belanja Modal Dan Fiscal Stress Terhadap Kinerja Keuangan Pemerintah Daerah. Jurnal Ilmiah Akuntansi (JIMAT), 3(1), 43–54. https://doi.org/10.54367/jimat.v3i1.3622
Nur Oktavianti, A., Mulyani, H. S., Ginanjar, Y., Sulviani, A., & Suhendar, D. (2023). The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021). Finance and Business Management Journal, 1(1), 39–45. https://doi.org/10.31949/fbmj.v1i1.5900
Oktavia, C., & Handayani, N. (2024). Pengaruh PAD, Tax Effort, dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah. Jurnal Akuntansi, Perpajakan Dan Auditing, 5(2), 256–269. https://doi.org/10.21009/japa.0502.02
Prasetyo, A., & Rahayu, D. (2019). Pengaruh Pendapatan Asli Daerah (Pad), Dana Alokasi Umum (Dau), Dana Bagi Hasil (Dbh), Dan Fiscal Stress Terhadap Tingkat Kemandirian Di Provinsi Kalimantan Selatan. JIEP: Jurnal Ilmu Ekonomi Dan Pembangunan, 2(4), 872–881. https://doi.org/10.20527/jiep.v2i4.1222
Putri, R. L., Nirwanto, N., Assih, P., & Darmawan, W. (2020). The Importance Of Regional Original Income, Balance Fund And Demography On Flypaper Effect Through The Regional Government Expenditure. International Journal of Research in Humanities and Social Studies, 7(2), 33–45. https://www.ijrhss.org/papers/v7-i2/4.pdf
Riza, R., & Zuripal. (2023). Pengaruh Tingkat Ketergantungan Daerah, Efektifitas Pad Dan Tax Effort Terhadap Kemandirian Daerah Pada Pemerintah Kota Bukittinggi. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 1961–1973. https://doi.org/10.35870/jemsi.v9i5.1508
Sawitri, N. P. Y. R., Perdanawati, L. P. V. I., Sudiyani, N. N., & Setini, M. (2020). Local Revenue and Financial Independence on Economic Growth Through Capital Expenditure. Jurnal Ekonomi, XXV(02), 320–336. https://doi.org/http://dx.doi.org/10.24912/je.v25i2.683
Setiawan, C. (2024). Pengaruh tax effort , laju pertumbuhan ekonomi, dan rasio belanja modal terhadap tingkat kemandirian keuangan daerah pada pemerintah daerah kabupaten/kota di provinsi jawa barat tahun 2011-2021.
Sholihat, I., & Lubis, T. A. (2024). Analisis Flypaper Effect, Fiscal Stress dan Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Daerah dengan Tax Effort Sebagai Variabel Moderasi Pada Provinsi-Provinsi Di Pulau Sumatera. Jurnal Manajemen Dan Terapan (Mankeu), 13(05), 1609–1622.
Siagian, A. R., & Kurnia. (2022). Pengaruh Pajak Daerah, Retribusi Daerah, dan Hasil PengelolaanKekayaan Daerah yang Dipisahkan Terhadap Tingkat KemandirianKeuangan Daerah di Kabupaten/Kota Provinsi Jawa Barat Tahun 2016-2020. E-Proceeding of Management, 9(5), 3095–3104.
Siregar, E. N. T. (2020). Factors Affecting Regional Financial Independence In Regency / City Governments In North Sumatera ( 2015-2019 Period ). International Journal of Applied Finance and Business Studies, 8(1), 16–23. www.ijafibs.pelnus.ac.id
Soviana, A., & Suparno. (2020). Analisis Kemandirian dan Efektivitas Keuangan Daerah Kabupaten Bengkalis. Bertuah Jurnal Syariah Dan Ekonomi Islam, 1(2), 242–249. https://doi.org/10.56633/jsie.v1i2.164
Sugiyono. (2023). Metode Penelitian Kuntitatif Kualitatif dan R&D. ALFABETA.
Syahrina, D., & Ermawati. (2020). Flypaper Effect Analysis on Local Government Budgets in Indonesia. European Journal of Business and Management Research, 5(4), 1–7. https://doi.org/10.24018/ejbmr.2020.5.4.427
Tanjung, A. H., Salam, S., Rusdi, J. F., Ermawati, Y., Novianty, I., Hendaris, R. B., & Apriliawati, Y. (2021). Flypaper effect assessment methods in the expansion of regional autonomy. MethodsX, 8, 101387. https://doi.org/10.1016/j.mex.2021.101387
Tasri, A. (2019). The Flypaper Effect Phenomenon: Evidence from Indonesia. European Journal of Engineering and Formal Sciences, 2(1), 21–26. https://doi.org/10.2478/ejef-2018-0003
Ulfa Q, M., Haryadi, & Gowon, M. (2021). The Effect Of Regional Original Income, And General Allocation Funds On Fiscal Stress In Jambi Province. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 6(3), 189–198. https://doi.org/10.18356/9789210051927c006
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Published
2025-01-21
How to Cite
ALAZHARI, Mutiara Andika; HENDARIS, Raden Budi.
Tax Effort, Flypaper Dynamics, and Fiscal Stress: An Empirical Study of Regional Financial Independence.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 5, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/123112>. Date accessed: 14 oct. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i05.p18.
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