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All Journal Jurnal Riset Akuntansi Terpadu
Dirvi Surya Abbas
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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Local Taxes, Fiscal Transfers, and Capital Expenditure: The Role of Budget Management Behavior in Banten Dahnil Anzar Simanjuntak; Dirvi Surya Abbas
Jurnal Riset Akuntansi Terpadu Vol 19, No 2 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i2.42596

Abstract

This study examines the association of local taxes and fiscal transfer allocations with capital expenditure and tests budget management behavior as a moderator. The sample covers eight district and municipal governments in Banten Province from 2021 to 2024. Realized local taxes, total expenditure, capital expenditure, and budget surplus (SiLPA) were obtained from Statistics Banten Province, while allocations of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) were collected from the Directorate General of Fiscal Balance. Budget management behavior is proxied by the ratio of SiLPA to total regional expenditure. A two-way fixed-effects model with HC3 heteroskedasticity-consistent standard errors was estimated using 32 observations. Local taxes, DAU, and DBH show no statistically significant partial coefficients at the 5% level. DAK has a positive coefficient with limited evidence at the 10% level (β=0.131; p=0.089). None of the interaction terms between fiscal sources and the SiLPA ratio is significant, indicating that SiLPA does not systematically strengthen or weaken the fiscal source–capital expenditure relationship. The findings imply that larger fiscal resources do not automatically translate into fixed-asset investment; project planning quality, procurement readiness, the composition of SiLPA, and intergovernmental heterogeneity remain central policy concerns.
Co-Authors Dahnil Anzar Simanjuntak