Hubungan Antara Hasil dengan Perbelanjaan: Bukti Empirikal Kerajaan Persekutuan dan Kerajaan Negeri di Malaysia

Authors

  • Zulkefly Abdul Karim Fakulti Ekonomi dan Perniagaan Universiti Kebangsaan Malaysia, Malaysia
  • Aminudin Mokhtar Fakulti Ekonomi dan Perniagaan Universiti Kebangsaan Malaysia, Malaysia

DOI:

https://doi.org/10.32890/ijms2005.12.2.9

Abstract

Objektif utama kajian adalah untuk mengkaji hubungan sebab-menyebab antara pemboleh ubah fiskal iaitu perbelanjaan kerajaan dengan kutipan hasil cukai. Berdasarkan kajian lepas, terdapat tiga hipotesis yang menerangkan hubungan antara perbelanjaan dengan hasil iaitu (1) hipotesis belanja-hasil (spend-revenue hypothesis), (2) hipotesis hasil-belanja (revenue-spend hypothesis) dan (3) hipotesis arah sebab menyebab dua hala (bi-directional causality hypothesis) antara hasil dengan perbelanjaan yang menyokong ‘the fiscal synchronization hypothesis’. Justeru, bagi menguji hipotesis-hipotesis tersebut, kaedah ekonometrik siri masa seperti ujian kointegrasi, ujian sebab menyebab Granger, kaedah penguraian varians dan fungsi tindak balas diaplikasikan dalam kajian ini. Dapatan kajian menunjukkan bahawa hipotesis belanja-hasil (spend-revenue hypothesis) wujud bagi kerajaan persekutuan. Ini bererti, pertumbuhan perbelanjaan kerajaan persekutuan mempengaruhi pertumbuhan jumlah hasil. Bagi kerajaan negeri, keputusan empirikal menunjukkan arah sebab menyebab dua hala (bi-directional causality hypothesis) antara hasil dengan perbelanjaan yang menyokong ‘the fiscal synchronization hypothesis’. Di samping itu, pertumbuhan GDP juga mempengaruhi pertumbuhan perbelanjaan kerajaan persekutuan dan kerajaan negeri iaitu menyokong teorem Wagner.

 

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Published

01-12-2005

Issue

Vol. 12 No. 2 (2005): International Journal of Management Studies (IJMS) Vol. 12, No. 2 December 2005

Section

Articles

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Harvested 2026-09-08
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Identifiers DOI 10.32890/ijms2005.12.2.9 OpenAlex W133904111

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