COVID-19 Budget Refocusing: Evidence from Indonesia

This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows...

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Bibliographic Details
Main Authors: Wulan Rachmadani, Djoko Suharjanto, Doddy Setyawan, Samsul Rosadi
Format: Article
Language:English
Published: Yayasan Ilomata 2022-07-01
Series:Ilomata International Journal of Tax and Accounting
Subjects:
Online Access:https://ilomata.org/index.php/ijtc/article/view/494
Description
Summary:This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia
ISSN:2714-9838
2714-9846