A. a. I. N. Marhaeni Faculty of Economics and Business, Udayana University   marhaeni_agung@unud.ac.id Denpasar, Bali 80112 Indonesia   marhaeni_agung@unud.ac.id             JEL Areas: I3 : Welfare and Poverty: General H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General