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All Journal Jurnal Akademi Akuntansi (JAA)
Lesy Lorensa
Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia
Economics, Econometrics & Finance

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Pajak Daerah, Lain-Lain PAD yang Sah, dan Belanja Modal: Bukti Empiris Provinsi Sumatera Selatan Rita Martini; Lesy Lorensa; Darul Amri
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.20247

Abstract

This study aims to investigate the impact of local taxes and other legal municipal revenue on capital expenditures. The research population includes seventeen regencies/cities in the province of South Sumatra from 2015- 2019. Using the purposive sampling method, ten districts/cities were chosen as research samples. The Directorate General of Fiscal Balance (DJPK) website provided secondary data for Regency/City Budget Realization Reports. Multiple regression was employed in the data analysis, which was done with the SPSS program. The findings of the study show that local taxes have a significant impact on capital expenditures, other legitimate regional original income has a significant impact on capital expenditures, and both local taxes and other legitimate regional original income influence capital expenditures at the same time. According to this report, district/city governments in South Sumatra should improve regional income even more. Expanding economic streams and establishing self-sufficiency are required to achieve independence.
Co-Authors Darul Amri