COVID-19 Budget Refocusing: Evidence from Indonesia

Authors

  • Wulan Rachmadani Universitas Negeri Semarang
  • Djoko Suhardjanto Universitas Sebelas Maret
  • Doddy Setiawan Universitas Sebelas Maret
  • Samsul Rosadi UIN Raden Mas Said Surakarta

DOI:

https://doi.org/10.52728/ijtc.v3i3.494

Keywords:

treatment rate, recovery rate, death rate, health expenditure, social expenditure, economic impact, re-focusing, regional government

Abstract

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

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Published

2022-07-31

How to Cite

Rachmadani, W., Suhardjanto, D. ., Setiawan, D., & Rosadi, S. (2022). COVID-19 Budget Refocusing: Evidence from Indonesia. Ilomata International Journal of Tax and Accounting, 3(3), 236–249. https://doi.org/10.52728/ijtc.v3i3.494

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