Akhmad - Pide Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar   BTN Gowa Lestari Blok E No, 18 BTN Gowa Lestari Blok E No. 18 - Sungguminasa, Sulawesi Selatan 92111 Indonesia   akhmad09@yahoo.co.id   -           JEL Areas: C3 : Multiple or Simultaneous Equation Models: General H3 : Fiscal Policies and Behavior of Economic Agents: General