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All Journal Advances: Jurnal Ekonomi & Bisnis
Dwi Ayu Lestari
Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia
Economics, Econometrics & Finance

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The Impact of Local Tax Realization and the Quality of Capital Expenditure on Rural Economic Growth Dwi Ayu Lestari; Irwansyah Irwansyah; Rizky Ramadhan
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 4 (2026): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i4.919

Abstract

Purpose: This study examines the causal impact of local tax realization and the quality of capital expenditure on rural economic growth in Dompu Regency, partially and simultaneously. Research Method: An explanatory quantitative approach was used. Primary data from village financial apparatuses and community representatives in Dompu Regency were collected through questionnaires via purposive sampling and analyzed using PLS-SEM in SmartPLS. Results and Discussion: Results reveal that local tax realization has no significant partial effect on rural economic growth. Conversely, capital expenditure quality has a positive, highly significant effect. Simultaneously, both variables substantially drive rural economic growth, explaining 62.7% of its variance. Implications: Local governments must prioritize transparent, efficient, and well-targeted capital expenditure on vital rural infrastructure, rather than merely chasing administrative revenue targets, to effectively stimulate grassroots productivity. Originality: The novelty lies in shifting the fiscal evaluation focus from macro-level nominal budget volumes to the essential "quality" of expenditure specifically within a rural socio-geographical locus.
Co-Authors Irwansyah Irwansyah Rizky Ramadhan