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Ervina Ervina
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Journal : Devotion: Journal of Research and Community Service

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The Influence Of Local Taxes And Local Retributions On Regional Expenditure Through Local Own-Source Revenue As A Mediating Variable During The Pandemic Period(Empirical Study In Cities/Districts In West Java) Ervina, Ervina; Hidayah, Nurul
Devotion : Journal of Research and Community Service Vol. 5 No. 2 (2024): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i2.690

Abstract

Local Own Source Revenue had been greatly impacted by the Covid-19 pandemic. Local Taxes and Local Retribution has been decreased as many hotels, restaurants and entertainment businesses were not allowed to open. The aim of this research is to determine the effect of Local Taxes and Local Retribution during the Covid-19 pandemic on Local Own Source Revenue, which impacted on Capital Expenditures during the Covid-19 pandemic. The population in this study is 54 Local Government Yearly Financial Statement from 27 cities/regencies in West Java Province for 2020 and 2021. Sampling Method that is being used is non probability sampling method, with a total sample of 54. The independent variables of this research are Local Taxes and Local Retributions, the dependent variable of the research is Capital Expenditure and the mediation variable is Local Own Source Revenue. The research results show that Local Taxes and Local Retribution have a significant positive effect on Local Own Source Revenue and Capital Expenditures during the Covid-19 pandemic, and Local Own Source Revenue positively mediates Local Taxes and Local Retriburtion on Capital Expenditures during the Covid-19 pandemic.
Co-Authors Afifah , Neela Afifah, Neela Agus Sugiarto Ahmad Fadli Alfin Nurofikoh Ali Iskandar Zulkarnain, Ali Iskandar ANDRIANI SYOFYAN, ANDRIANI Andy Wijaya Anindya Aridansari, Anindya Ariani, Auliyah Auliyah Ariani Awalliyah, Nurul Ayu, Ayu Ayuningsih, Rina Azizah, Annida Nurul Basir, Abdul brahmayanti, Ida Ayu Sri Budiman Tampubolon Chairuddin, Ilham Chang, Insoo Devi Oktavia Dewi, Yenti Astarie Diniati, Rina Dwi Rahmah Fitri Efryanty, Efryanty Eliza, Fera Elvira Fitriyani Pakpahan Erbin Chandra Ermawati Ermawati Ermayanti, Dian Erniasari, Mela Fahrullah, Muh Fauzi, M. Reza Fazira, Raja Selvia Fita Sefriana Fitri Barokah Furqon, Imam Gusti Ketut Alit Suputra Harlinda, Ayu Hong, Kihwan Husain, Aghnaita Idral Amri ILHAM FAUZI Ilham Fauzi Imas Sartika Inda Rafifah, Salsabila Indra Lukman Syah Insoo Chang Ira Setiawati Ira Setiawati, Ira Irawan, Ayu Irwansyah, Arief Isnawati Isnawati Iszakiyah, Nur Johny Budiman Kang, Kitai Kartina Pakpahan Ketang Wiyono Kihwan Hong Kitai Kang Kurniati Kurniati Kuzzairi, Kuzzairi Lenny Afriani M. Thoha BS. Jaya Ma'rifah, Nor Machdalena, Machdalena Madani, Ahmad Martha Fadila, Bella meynur rohmah Muhammad Afif Muhammad Asroni Muhammad Rusdi MUHAMMAD SYAFIQ Muth'mainnah, Sarah Ni’matuzzuriyah, Ni’matuzzuriyah Nugrahani, Cantika Iva Nugroho, Ario Bagus Nurul Aisyah NURUL HIDAYAH Nurwijayanti Oktavianti, Alina Pandin, Maria Yovita R. Pargito Pargito Parita, Faza Hasya Pratama, Aidil Pratiwi, Nabila Putra, Rakmat Dwi Anugrah Putri Nilasari, Nurhasanah Raden Mohamad Herdian Bhakti Rahmah, Barokah Rahmi, Anida Rahyani Ermawati Rahyani Ermawati Ramadhan, Nurmansyah Rini Fitria Rosdiana, Nina Rosnita Rosnita Saharudin Saharudin Samsiarni, Samsiarni Sanzela, Dea Fitsia Saputri, Irna Sari, Yessy Komala Sari, Yesy Komala SAUDAH SAUDAH Sefriana, Fita Shylvia, Ita Silfia, Amidda Sisca Sisca, Sisca Siti Nurjanah Siti Rohimah Slamet Riyadi Soleha, Ummi Sri Hidayati Sri Utami Sukarjati Sukarjati Sukarjati Sukarjati, Sukarjati Syah, Indra Lukman Tri Andriyani HS Kandora Tri Ratnawati Trisesa, Restia Ulan, Seri Ulfa, Desri Ulinsa, Ulinsa Usela, Sania Vivi Juliana, Vivi Wahyudi Rahmat Widiyanti, Sri Wijaya, Junior Hendri Wulandari, Cessi Yesy Komala Sari Yuliyana, Irma Yusup Hidayat Zalia Sari