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All Journal AKADEMIK: Jurnal Mahasiswa Humanis
Devi Monia
Universitas Pamulang
Religion Humanities Education Social Sciences

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Pengaruh Pendapatan Asli Daerah, Pajak Daerah dan Retribusi Daerah terhadap Belanja Modal : Studi Empiris pada Pemerintah Provinsi di Pulau Sumatra Tahun 2021–2025 Sapta Setia Darma; Devi Monia
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2320

Abstract

This study aims to provide empirical evidence regarding the effect of Regional Own-Source Revenue (PAD), Regional Taxes, and Regional Retribution on Capital Expenditure. This study employs a quantitative approach with a causal associative design and uses secondary data. The population and sample in this study consist of provincial governments in Sumatra Island during the 2021–2025 period. The sampling method used was purposive sampling. A total of 10 provinces were selected as the sample with an observation period of 5 years, resulting in 50 balanced panel data observations. The analytical methods used include descriptive statistical analysis, panel data regression analysis, model selection tests (Chow test, Hausman test, and Lagrange Multiplier test), classical assumption tests, and hypothesis testing with the assistance of E-Views version 13. The results of the simultaneous hypothesis test indicate that Regional Own-Source Revenue, Regional Taxes, and Regional Retribution jointly affect Capital Expenditure. The partial hypothesis test results indicate that Regional Own-Source Revenue has a positive and significant effect on Capital Expenditure, whereas Regional Taxes and Regional Retribution have a negative and significant effect on Capital Expenditure.
Co-Authors Sapta Setia Darma