Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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

Authors
Gilbert Pore1, *, Haryono Pasang Kamase1
1Universitas Tadulako, Sulawesi Tengah, Indonesia
*Corresponding author. Email: gilbertpore47@gmail.com
Corresponding Author
Gilbert Pore
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_9How to use a DOI?
Keywords
Corruption; Grease of Wheel; Local Own-Source Revenue; Fiscal decentralization
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
978-94-6463-400-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_9How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Gilbert Pore
AU  - Haryono Pasang Kamase
PY  - 2024
DA  - 2024/05/22
TI  - The Impact of Corruption on Local Own-Source Revenue (PAD) at the Provincial Level in Indonesia
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 121
EP  - 130
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_9
DO  - 10.2991/978-94-6463-400-6_9
ID  - Pore2024
ER  -