PENGARUH BELANJA PEMERINTAH PUSAT TERHADAP PENERIMAAN NEGARA BUKAN PAJAK PADA KEMENTERIAN NEGARA/LEMBAGA PERIODE 2012-2017
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Sep 30, 2021
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Abstract
Various studies evaluate the impact of budget on government revenue at sub national levels. There are few empirical findings that show how central government budget may influence federal revenue collected by ministries. This study aims to investigate the budget impact of non tax revenue across Indonesian line ministries/agencies in the 2012-2017 period prior to the implementation of Act 9 Year 2018 concerning Non Tax Revenue. By using purposive sampling method, we found there were 24 government institutions observed in this study. We conducted granger causality and panel data analysis by adopting random effect model to examine the effect of goods and services expenditure, capital expenditure, and employee expenditure on non-tax revenue. It is concluded that only government spending on goods and services significantly affects on non-tax revenue performance, while the two other variables have no impacts.
Abstrak
Sejumlah riset telah dilakukan untuk menguji pengaruh anggaran belanja terhadap pendapatan pemerintah pada level pemerintahan daerah. Sampai saat masih sedikit bukti yang mengungkapkan adanya pengaruh alokasi anggaran belanja pemerintah pusat terhadap pendapatan yang diperoleh Kementerian Negara/Lembaga (K/L). Riset ini bertujuan untuk mengungkapkan pengaruh alokasi anggaran terhadap realisasi Penerimaan Negara Bukan Pajak (PNBP) pada K/L selama periode 2012-2017, sebelum pemberlakuan UU Nomor 9 Tahun 2018 tentang Penerimaan Negara Bukan Pajak. Metode pengambilan sampel yang digunakan adalah purposive sampling, diperoleh 24 instansi pemerintah sebagai objek penelitian. Dengan menggunakan analisis granger dan panel data dengan pendekatan random effect model, penelitian ini menguji pengaruh belanja barang, belanja modal, dan belanja pegawai terhadap kinerja PNBP. Hasil studi ini menyimpulkan bahwa belanja barang berpengaruh signifikan terhadap capaian realisasi PNBP pada K/L, sementara kedua variabel belanja yang lain tidak berdampak signifikan
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Wibowo, P., Abimanyu, Y., Syafardi, H., Prabowo, M., & Indrawati, I. (2021). PENGARUH BELANJA PEMERINTAH PUSAT TERHADAP PENERIMAAN NEGARA BUKAN PAJAK PADA KEMENTERIAN NEGARA/LEMBAGA PERIODE 2012-2017. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 6(3), 227-245. https://doi.org/https://doi.org/10.33105/itrev.v6i3.343
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References
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Al-Khulaifi, Abdulla S. (2012). The Relationship between Government Revenue and Expenditure in Qatar: A Cointegration and Causality Investigation. International Journal of Economics and Finance: 4(9). 142-148.
Aminu, Alarudeen and Raifu, Isiaka Akande. (2018). Dynamic Nexus between Government Revenues and Expenditures in Nigeria: Evidence from Asymmetric Causality and Cointegration Methods. MPRA Paper No. 97880.
Astiti, Desak Nyoman Yulia dan Mimba, Ni Putu Sri Harta. (2016). Pengaruh Belanja Rutin Dan Belanja Modal Pada Kinerja Keuangan Pemerintah Daerah. E-Jurnal Akuntansi Udayana, 14(3), 1924-1950.
Bierhanzl, E. J., & Downing, P. B. (2004). User charges and special districts. In J. R. Aronson & E. Schwartz (Eds.), Management policies in local government finance (5th ed., pp. 315-351). Washington, DC: International City/County Management Association.
Borge L.E. (2000). Charging for public services: The case of utilities in Norwegian local governments, Regional Science and Urban Economics, 30
Borge, L.E., and Rattso, J. (2003). The Relationships Between Costs and User charges: The Case of a Norwegian Utility Service. CESifo Working Paper No. 1033.
Buchanan, James M. (1963). The Economics of Earmarked Taxes. Journal of Political Economy 71 (October), 457-69.
Cui, Wei. (2013). User Fee Study in Central Texas: Describing How User Fee Structures Are Treated In the FY 2012-13 Budget Documents of Cities in Central Texas. Theses. Department of Political Science Texas State University-San Marcos.
Darwanis dan Saputra Ryanda. (2014). Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh). Jurnal Dinamika Akuntansi dan Bisnis, 1(2), 183-199.
Deswantoro, Dwi Bambang, Asniar Ismail dan Hendarmin. (2017). Pengaruh Belanja Daerah Berdasarkan Klasifikasi Ekonomi terhadap Pertumbuhan Ekonomi dan Kesejahteraan Masyarakat di Kabupaten/Kota Provinsi Kalimantan Barat Tahun 2010 – 2015. Jurnal Ekonomi Bisnis dan Kewirausahaan, 6(3), 187-210.
Downing, Paul B. 1984. “User charges and Service Fees." In Crisis and Constraint in Municipal Finance: Local Fiscal Prospects in a Period of Uncertainty, 160-199.
Elyasi, Y., & Rahimi, M. (2012). The Causality between Government Revenue and Government Expenditure in Iran. International Journal of Economic Sciences and Applied Research, 5(1), 129-145.
Engle, Robert F., and Clive.W. J. Granger (1987). Cointegration and Error Correction Representation: Estimation and Testing. Econometrica, 55(2): 251–276.
Ghazo, Abdallah, and Ziad Abu-Lila. (2018). “Causalities between Components of Public Revenues , and Public Expenditures in Jordan Causalities between Components of Public Revenues , and Public Expenditures in Jordan.” International Journal of Academic Research in Economics and Management Sciences 7(2): 59–71.
Gounder, N., Narayan, P. K. & Prasad, A. (2007). An Empirical Investigation of the Relationship between Government Revenue and Government Expenditure: The Case of Fiji Islands. International Journal of Social Economics, 34(3), pp. 147-158.
Gujarati, Damodar. (2004). Basic Econometric. 4th edition. Singapore:McGraw-Hill Book Co.
Heryana, Toni. (2014). Analisis Flypaper Effect Belanja Pemerintah Daerah di Indonesia Berbasis Vector Autoregressive (VAR). Jurnal Wacana Kinerja (17) Edisi 2: 1-19.
Im, K.S., Pesaran, M.H., Shin, Y. (2003.) Testing For Unit Roots in Heterogeneous Panels. Journal of Econometrics,115(1): 53–74
Iswari, Nisa Nur. (2018). Pengaruh Perubahan Belanja Modal, Perubahan Pendapatan Asli Daerah, Dan Realisasi Dana Bagi Hasil Pajak Terhadap Sisa Lebih Pembiayaan Anggaran (Silpa) (Studi Empiris di Pemerintah Daerah Kabupaten/Kota Se-Jawa Tahun 2016). Publikasi Ilmiah. Universitas Muhammadiyah Surakarta.
Jaya, Alfi, S.F. (2011). Pengaruh Motivasi Kerja Terhadap Pelaksanaan Fungsi Manajemen Keuangan Dalam Pengelolaan Pendapatan Negara Bukan Pajak (PNBP) dan Dampaknya Terhadap Pelaksanaan Akuntabilitas Keuangan pada Universitas Syiah Kuala. Jurnal Telaah Riset Akuntansi, 4(1), 1-20.
Jensen, Michael C. dan Meckling. William H. (1976). Thery of The Firm: Managerial Behavior, Agency Cost, and Ownership Structure. Journal of Financial Economics, Vol. 3, No. 4, 305-360.
Kao, Chihwa (1999) Spurious regression and residual-based tests for cointegration in panel data. Journal of Econometrics, 90(1): 1-44
Kurniasih, D.A. (2016). Pembaharuan Pengelolaan Penerimaan Negara Bukan Pajak. Jurnal Rechtsvinding, 5(2):212-227.
Levin, Andrew, Lin, Chien-Fu, Chu, Chia-Shang James (2002). Unit Root Tests in Panel Data: Asymptotic and Finite-Sample Properties. Journal of Econometrics, 108(1): 1–24.
Magazzino C. (2014). The relationship between revenue and expenditure in the ASEAN countries, East Asia, 31(3), 203-221.
Magazzino, Cosimo. (2014). “The Relationship Between Revenue and Expenditure in the ASEAN Countries.”
Mehrara, M, M. Pahlavani, & Y. Elyasi. (2011). Government Revenue and Government Expenditure Nexus in Asian Countries: Panel Cointegration and Causality. International Journal of Business and Social Science, 2(7), 199-207.
Mehrara, Mohsen, Mosayeb Pahlavani, and Yousef Elyasi. (2011). “Government Revenue and Government Expenditure Nexus in Asian Countries: Panel Cointegration and Causality.” International Journal of Business and Social Science 2(7): 199–207.
Narayan, P. K. & Narayan, S. (2006). Government Revenue and Government Expenditure Nexus: Evidence from Developing Countries, Applied Economic Letters, 38(3), pp. 285-291.
Nurhaeni. (2016). Pengaruh Belanja Barang dan Jasa dan Belanja Modal Terhadap Ekuitas Dana (Survei Pada Satuan Kerja Perangkat Daerah Se-Kota Palu). E-Journal Katalogis, (4):4, 117-126.
Patriati, Ratri. (2010). Analisis Faktor-faktor yag Mempengaruhi Kinerja Keuangan Daerah di Provinsi Jawa Tengah. Skripsi. Universitas Sebelas Maret.
Peacock, Alan T. and Wiseman, Jack. (1961). The Growth of Public Expenditure in the United Kingdom. Princeston, NJ: Princeton University Press for the National Bureau of Economic Research.
Prichard, W., Salardi, P., and Segal, Paul. (2018). Taxation, Non-Tax Revenue, and Democracy: New Evidence using New Cross-Country Data. World Development (109), 295-312.
Puspitasari, Ni Luh Putu Indri, Adeputra, Made Pradana, dan Sulindawati, Ni Luh Gede Erni. (2015). Pengaruh Belanja Modal Terhadap Pertumbuhan Kinerja Keuangan Daerah Dengan Pendapatan Asli Daerah Sebagai Variabel Intervening (Studi Kasus di Kabupaten Buleleng). e-Journal S1 Ak Universitas Pendidikan Ganesha, 3(1).
Sani, Amka Kembara. (2018). Analisis Penyerapan Belanja Modal (Studi Pada Pemerintah Daerah Daerah Istimewa Yogyakarta). Thesis. Universitas Gajah Mada.
Sani, Sri Rosmiati, Sofyan Syahnur, and Raja Masbar. (2018). “Dynamic Causal Relationship between Government Expenditures and Revenues in Indonesia.” 292(Agc): 553–57.
Sani, Sri Rosmiati, Sofyan Syahnur, Raja Masbar, M. Shabri Abd. Majid. (2018). Dynamic Causal Relationship between Government Expenditures and Revenues in Indonesia. Advances in Social Science, Education and Humanities Research, volume 292: 553-557.
Sari, Kartika. (2017). Analisis Indikator Keuangan Penerimaan Negara Bukan Pajak (PNBP) terhadap Kinerja Keuangan Instansi Pemerintah (Studi Kasus pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional). Tesis. Program Pascasarjana Universitas Terbuka.
Saysombath, P., Kyophilavong, P. (2013). The Causal Link between Spending and Revenue: The Lao PDR. International Journal of Economics and Finance 5(10):111-117.
Sere, Kebitsamang Anne and Choga, Ireen. (2017). The causal and cointegration relationship between government revenue and government expenditure. Public and Municipal Finance , 6 (3): 23-32.
Subhani, M. I., Hasan, S. A., Osman, A., & Rafiq, T. (2012). An Investigation of Granger Causality between Tax Revenues and Government Expenditures. European Journal of Scientifics Research, 68(3):340-344.
Sun, R. and Jung, C. (2011). Does User-Charge Financing Reduce Expenditure Levels for the Charge-Financed Services? The American Review of Public Administration, 42(2), 170-185.
Taha, R., and Loganathan, N. (2008). Causality between tax revenue and Government spending in Malaysia. The International Journal of Business and Finance Research: 2(2) .63-73
Ullah, Nazem. (2017). The Relationship of Government Revenue and Government Expenditure: A case study of Malaysia. MPRA Paper No. 69123.
Walelang, Rima, P.A, Alexander, S. dan Tangkuman, S. (2017). Analisis Efektivitas Penatausahaan Penerimaan Negara Bukan Pajak (PNBP) Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) Manado. Jurnal EMBA, 5(2), 2647-2655
Agusti, A. F., Hilda Rossieta, dan Dodik Siswantoro. (2014). Faktor Determinan Akuntabilitas dan Transparansi Kementerian/Lembaga. Simposium Nasional Akuntansi.
Al-Khulaifi, Abdulla S. (2012). The Relationship between Government Revenue and Expenditure in Qatar: A Cointegration and Causality Investigation. International Journal of Economics and Finance: 4(9). 142-148.
Aminu, Alarudeen and Raifu, Isiaka Akande. (2018). Dynamic Nexus between Government Revenues and Expenditures in Nigeria: Evidence from Asymmetric Causality and Cointegration Methods. MPRA Paper No. 97880.
Astiti, Desak Nyoman Yulia dan Mimba, Ni Putu Sri Harta. (2016). Pengaruh Belanja Rutin Dan Belanja Modal Pada Kinerja Keuangan Pemerintah Daerah. E-Jurnal Akuntansi Udayana, 14(3), 1924-1950.
Bierhanzl, E. J., & Downing, P. B. (2004). User charges and special districts. In J. R. Aronson & E. Schwartz (Eds.), Management policies in local government finance (5th ed., pp. 315-351). Washington, DC: International City/County Management Association.
Borge L.E. (2000). Charging for public services: The case of utilities in Norwegian local governments, Regional Science and Urban Economics, 30
Borge, L.E., and Rattso, J. (2003). The Relationships Between Costs and User charges: The Case of a Norwegian Utility Service. CESifo Working Paper No. 1033.
Buchanan, James M. (1963). The Economics of Earmarked Taxes. Journal of Political Economy 71 (October), 457-69.
Cui, Wei. (2013). User Fee Study in Central Texas: Describing How User Fee Structures Are Treated In the FY 2012-13 Budget Documents of Cities in Central Texas. Theses. Department of Political Science Texas State University-San Marcos.
Darwanis dan Saputra Ryanda. (2014). Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh). Jurnal Dinamika Akuntansi dan Bisnis, 1(2), 183-199.
Deswantoro, Dwi Bambang, Asniar Ismail dan Hendarmin. (2017). Pengaruh Belanja Daerah Berdasarkan Klasifikasi Ekonomi terhadap Pertumbuhan Ekonomi dan Kesejahteraan Masyarakat di Kabupaten/Kota Provinsi Kalimantan Barat Tahun 2010 – 2015. Jurnal Ekonomi Bisnis dan Kewirausahaan, 6(3), 187-210.
Downing, Paul B. 1984. “User charges and Service Fees." In Crisis and Constraint in Municipal Finance: Local Fiscal Prospects in a Period of Uncertainty, 160-199.
Elyasi, Y., & Rahimi, M. (2012). The Causality between Government Revenue and Government Expenditure in Iran. International Journal of Economic Sciences and Applied Research, 5(1), 129-145.
Engle, Robert F., and Clive.W. J. Granger (1987). Cointegration and Error Correction Representation: Estimation and Testing. Econometrica, 55(2): 251–276.
Ghazo, Abdallah, and Ziad Abu-Lila. (2018). “Causalities between Components of Public Revenues , and Public Expenditures in Jordan Causalities between Components of Public Revenues , and Public Expenditures in Jordan.” International Journal of Academic Research in Economics and Management Sciences 7(2): 59–71.
Gounder, N., Narayan, P. K. & Prasad, A. (2007). An Empirical Investigation of the Relationship between Government Revenue and Government Expenditure: The Case of Fiji Islands. International Journal of Social Economics, 34(3), pp. 147-158.
Gujarati, Damodar. (2004). Basic Econometric. 4th edition. Singapore:McGraw-Hill Book Co.
Heryana, Toni. (2014). Analisis Flypaper Effect Belanja Pemerintah Daerah di Indonesia Berbasis Vector Autoregressive (VAR). Jurnal Wacana Kinerja (17) Edisi 2: 1-19.
Im, K.S., Pesaran, M.H., Shin, Y. (2003.) Testing For Unit Roots in Heterogeneous Panels. Journal of Econometrics,115(1): 53–74
Iswari, Nisa Nur. (2018). Pengaruh Perubahan Belanja Modal, Perubahan Pendapatan Asli Daerah, Dan Realisasi Dana Bagi Hasil Pajak Terhadap Sisa Lebih Pembiayaan Anggaran (Silpa) (Studi Empiris di Pemerintah Daerah Kabupaten/Kota Se-Jawa Tahun 2016). Publikasi Ilmiah. Universitas Muhammadiyah Surakarta.
Jaya, Alfi, S.F. (2011). Pengaruh Motivasi Kerja Terhadap Pelaksanaan Fungsi Manajemen Keuangan Dalam Pengelolaan Pendapatan Negara Bukan Pajak (PNBP) dan Dampaknya Terhadap Pelaksanaan Akuntabilitas Keuangan pada Universitas Syiah Kuala. Jurnal Telaah Riset Akuntansi, 4(1), 1-20.
Jensen, Michael C. dan Meckling. William H. (1976). Thery of The Firm: Managerial Behavior, Agency Cost, and Ownership Structure. Journal of Financial Economics, Vol. 3, No. 4, 305-360.
Kao, Chihwa (1999) Spurious regression and residual-based tests for cointegration in panel data. Journal of Econometrics, 90(1): 1-44
Kurniasih, D.A. (2016). Pembaharuan Pengelolaan Penerimaan Negara Bukan Pajak. Jurnal Rechtsvinding, 5(2):212-227.
Levin, Andrew, Lin, Chien-Fu, Chu, Chia-Shang James (2002). Unit Root Tests in Panel Data: Asymptotic and Finite-Sample Properties. Journal of Econometrics, 108(1): 1–24.
Magazzino C. (2014). The relationship between revenue and expenditure in the ASEAN countries, East Asia, 31(3), 203-221.
Magazzino, Cosimo. (2014). “The Relationship Between Revenue and Expenditure in the ASEAN Countries.”
Mehrara, M, M. Pahlavani, & Y. Elyasi. (2011). Government Revenue and Government Expenditure Nexus in Asian Countries: Panel Cointegration and Causality. International Journal of Business and Social Science, 2(7), 199-207.
Mehrara, Mohsen, Mosayeb Pahlavani, and Yousef Elyasi. (2011). “Government Revenue and Government Expenditure Nexus in Asian Countries: Panel Cointegration and Causality.” International Journal of Business and Social Science 2(7): 199–207.
Narayan, P. K. & Narayan, S. (2006). Government Revenue and Government Expenditure Nexus: Evidence from Developing Countries, Applied Economic Letters, 38(3), pp. 285-291.
Nurhaeni. (2016). Pengaruh Belanja Barang dan Jasa dan Belanja Modal Terhadap Ekuitas Dana (Survei Pada Satuan Kerja Perangkat Daerah Se-Kota Palu). E-Journal Katalogis, (4):4, 117-126.
Patriati, Ratri. (2010). Analisis Faktor-faktor yag Mempengaruhi Kinerja Keuangan Daerah di Provinsi Jawa Tengah. Skripsi. Universitas Sebelas Maret.
Peacock, Alan T. and Wiseman, Jack. (1961). The Growth of Public Expenditure in the United Kingdom. Princeston, NJ: Princeton University Press for the National Bureau of Economic Research.
Prichard, W., Salardi, P., and Segal, Paul. (2018). Taxation, Non-Tax Revenue, and Democracy: New Evidence using New Cross-Country Data. World Development (109), 295-312.
Puspitasari, Ni Luh Putu Indri, Adeputra, Made Pradana, dan Sulindawati, Ni Luh Gede Erni. (2015). Pengaruh Belanja Modal Terhadap Pertumbuhan Kinerja Keuangan Daerah Dengan Pendapatan Asli Daerah Sebagai Variabel Intervening (Studi Kasus di Kabupaten Buleleng). e-Journal S1 Ak Universitas Pendidikan Ganesha, 3(1).
Sani, Amka Kembara. (2018). Analisis Penyerapan Belanja Modal (Studi Pada Pemerintah Daerah Daerah Istimewa Yogyakarta). Thesis. Universitas Gajah Mada.
Sani, Sri Rosmiati, Sofyan Syahnur, and Raja Masbar. (2018). “Dynamic Causal Relationship between Government Expenditures and Revenues in Indonesia.” 292(Agc): 553–57.
Sani, Sri Rosmiati, Sofyan Syahnur, Raja Masbar, M. Shabri Abd. Majid. (2018). Dynamic Causal Relationship between Government Expenditures and Revenues in Indonesia. Advances in Social Science, Education and Humanities Research, volume 292: 553-557.
Sari, Kartika. (2017). Analisis Indikator Keuangan Penerimaan Negara Bukan Pajak (PNBP) terhadap Kinerja Keuangan Instansi Pemerintah (Studi Kasus pada Kementerian Agraria dan Tata Ruang/Badan Pertanahan Nasional). Tesis. Program Pascasarjana Universitas Terbuka.
Saysombath, P., Kyophilavong, P. (2013). The Causal Link between Spending and Revenue: The Lao PDR. International Journal of Economics and Finance 5(10):111-117.
Sere, Kebitsamang Anne and Choga, Ireen. (2017). The causal and cointegration relationship between government revenue and government expenditure. Public and Municipal Finance , 6 (3): 23-32.
Subhani, M. I., Hasan, S. A., Osman, A., & Rafiq, T. (2012). An Investigation of Granger Causality between Tax Revenues and Government Expenditures. European Journal of Scientifics Research, 68(3):340-344.
Sun, R. and Jung, C. (2011). Does User-Charge Financing Reduce Expenditure Levels for the Charge-Financed Services? The American Review of Public Administration, 42(2), 170-185.
Taha, R., and Loganathan, N. (2008). Causality between tax revenue and Government spending in Malaysia. The International Journal of Business and Finance Research: 2(2) .63-73
Ullah, Nazem. (2017). The Relationship of Government Revenue and Government Expenditure: A case study of Malaysia. MPRA Paper No. 69123.
Walelang, Rima, P.A, Alexander, S. dan Tangkuman, S. (2017). Analisis Efektivitas Penatausahaan Penerimaan Negara Bukan Pajak (PNBP) Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) Manado. Jurnal EMBA, 5(2), 2647-2655