FLYPAPER EFFECT PADA BELANJA DAERAH DI KABUPATEN/KOTA PROVINSI NUSA TENGGARA BARAT

Intergovernmental transfers (Balance Fund) have the role that is important to reduce the fiscal capacity gap inter-regional to expect the regional expenditure budgets can be oriented on an increase internal income. The purpose of the study is to identify and analyse the impact intergovernmental transfers and Local Own Revenue toward local expenditure, and to identify the phenomenon of flypaper effect to local expenditure activity in the district/city of The Province West Nusa Tenggara during 2012 to 2018. The instrument analysis using analysis multiple regression panel data with Model Fixed Effect. The study showed that, intergovernmental transfers and local own revenue have a positive and significant impact on local expenditure, and found the phenomena flypaper effect of local expenditure from general allocation fund, special allocation fund, and tax-sharing fun