The Impact of Corruption on Local Own-Source Revenue (PAD) at the Provincial Level in Indonesia

Gilbert Pore () and Haryono Pasang Kamase
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Gilbert Pore: Universitas Tadulako
Haryono Pasang Kamase: Universitas Tadulako

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 121-130 from Springer

Abstract: Abstract Corruption can be described as either a hindrance or as the grease of wheel that accelerates the economic turnover in Indonesia. With this research, the researchers can determine the extent of the influence of corruption on the economy in Indonesia after fiscal decentralization. This study utilizes statistical correlation tests using data sourced from publications released by the The Indonesian Ministry Of Finance (Kemenkeu RI) and publications from the Corruption Eradication Commission (KPK). Economic development variables are measured using accounting measures proxied to Regional Original Income (PAD), and corruption is proxied in reports from the verified public in the years 207-2019 at the provincial level. The results show that corruption at the provincial level significantly and positively affects Local Own-Source Revenue (PAD). The results elucidate that in Indonesia, corruption plays a role in the economy and also demonstrate that fiscal decentralization does not impede corruption levels at the provincial level.

Keywords: Corruption; Grease of Wheel; Local Own-Source Revenue; Fiscal decentralization (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-400-6_9

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DOI: 10.2991/978-94-6463-400-6_9

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