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Henny Yulsiati
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences

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Journal : Journal of Governance, Taxation, and Auditing

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The Influence of Own-Source Revenue, Transfer Funds, Regional Fiscal Capacity, And Capital Expenditure On Regional Loans YULSIATI, Henny; SARTIKA, Iin; FEBRIANTOKO, Jovan
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1658

Abstract

This study aims to examine the effect of Own-own Source Revenue, Transfer Funds, Regional Fiscal Capacity, and Capital Expenditure on Local Government Loans in districts and cities across Sumatra. Employing a quantitative framework, the research is based on secondary data derived from regional budget realization reports together with fiscal capacity indices, and the data were selected through purposive sampling, resulting in 215 observations from 43 local governments during the 2019–2023 period. Panel data regression analysis was performed using EViews version 12. The results show that PAD and Transfer Funds have no significant effect on Local Government Loans. In contrast, Fiscal Capacity and Capital Expenditure show a statistically proven beneficial impact. Simultaneous testing confirms that all independent variables jointly influence Local Government Loans. These findings indicate that high capital expenditure and strong fiscal capacity encourage local governments to utilize loans as an alternative financing source for infrastructure development. Meanwhile, high transfer funds and PAD do not necessarily influence borrowing decisions. The study concludes that strengthening fiscal capacity and strategic planning of capital spending are crucial for promoting productive and sustainable local borrowing.
Co-Authors Aisyah A Zzahra Aisyah, Rifdah Alendra, Muhammad Ramadhan Alif'ia, Nabila Fitri Alif’ia, Nabilla Fitri Choiruddin, Choiruddin Febriantoko, Jovan Fitri, Ellena Novia Jamil, KMS M Thoriq Kartika Rachma Sari Kusnadi, Mutiara Dwi Laura, Prisca Maqruf, Romibil Oktarida, Anggeraini Rohila Apriani Rohmadani, Disma Suci Salsabila, Hilda Sari, Suci Indah Permata SARTIKA, Iin Siska Aprianti Wigamas Rania Aliya Yuli Antina Aryani Yuli Antina Aryani, Yuli Antina Yuliana Sari Yuliana Sari Yusmita, Neni