Jaka Sriyana Department of Economics, Universitas Islam Indonesia, Indonesia   Fakultas Ekonomi UII Condongcatur, Depok, Sleman Yogyakarta, Yogyakarta 55283 Indonesia   jakasriyana@uii.ac.id   www.uii.ac.id           JEL Areas: H0 : Public Economics: General H3 : Fiscal Policies and Behavior of Economic Agents: General