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Journal : Academia Open

Village Funds, Capital Expenditures, and Tax Sharing in Infrastructure Development: Dana Desa, Belanja Modal, dan Pembagian Pajak dalam Pembangunan Infrastruktur Sujatmoko, Timbul; Suharsono, Riyanto Setiawan; Sanosra, Abadi
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11755

Abstract

General Background: Village infrastructure development is pivotal in enhancing community welfare and accelerating regional growth. Specific Background: In Indonesia, funding from Village Funds, Capital Expenditures, and Tax Revenue Sharing serves as a primary driver for such development. Knowledge Gap: However, limited empirical evidence exists on how these funding sources collectively influence infrastructure outcomes, particularly when mediated by retribution mechanisms. Aims: This study investigates the direct and indirect effects of Village Funds, Capital Expenditures, and Tax Revenue Sharing on infrastructure development in Gading District, with retribution as an intervening variable. Results: Using a quantitative approach through surveys and questionnaires in selected villages, the findings reveal that all three funding sources have a positive and significant impact on infrastructure development, while retribution strengthens these relationships. Novelty: This research integrates retribution as a mediating factor, providing a nuanced understanding of financial flows in village-level development. Implications: The study underscores the need for transparent, accountable fund management and enhanced community participation in tax and retribution payments, offering actionable recommendations for strengthening village financial capacity to achieve sustainable infrastructure and welfare improvements. Highlights: Funding sources significantly boost infrastructure growth. Retribution strengthens funding–development links. Transparent management enhances community welfare. Keywords: Village Funds, Capital Expenditures, Tax Revenue Sharing, Infrastructure Development, Retribution Mechanism
Co-Authors A.A. Ketut Agung Cahyawan W Abadi, Taufan Abdillah, M. Sevi Achyani, Achmad Adam, Muhammad Irham Ade Puspito Aditya Dimas Pratama Aditya Surya Manggala Afaer, Sang Angga Zeatama Agung Setiyo Sugroho Agus Setiawan Agus Suryono Ahmad Izzuddin Ahmad Izzudin Ahsanul Hilal Aliyatus Syamilah Amri Gunasti Annegrat, Ahmed Mohamed Aprilia Windarti Arief Rahman Hakim Arif Wahyudi Arif Wahyudi Arik Susbiani Artiantyo Wirjo Utomo Ashari, Laeli Aspiyah, Wardatul Atmanegara, Stivani Yanti Bagus Setya Rintyarna Bakti, Budi Satria Bisowarno, Bandot Budi Satoto, Eko Catur Indah Sulistiyorini Chairul Hanafi Chrissanti, Agnes Maria Cilvi Dewanto, Nugroho Didik Susanto Dina Triya Yuliasari Dinarso, Rahmat Cahyo Dwi Budi Santoso Dwi Cahyono DWI CAHYONO DWI CAHYONO Edi Yulianto Eko Budi Satoto Eko Budianto Erna Ipak Rahmawati Fausi Nurrahman Fendy Ernawan Fitriadi, Ahmad Rizqi Arief Ginting, Aditya Madinta Putra Hamduwibawa, Rofi Budi Hanafi, Chairul Haris Hermawan, Haris Hasyim Asyari Hendrawan, Bagus Herlambang, Toni HERU DWI SETIAWAN Hosen, Hosen Ida Ayu Putu Sri Widnyani Ipak Rahmawati, Erna Ira Puspitadewi S Iskandar Umarie Ita Solikah ita solikah Jekti Rahayu K, Khoiriyah Kasih, Deta Irama Khamil, Abdul Kosjoko Kosjoko Malasari, Diana Ruspita Mali Jumali Martini, Ni Nyoman Putu Mochamad Hatip Mochammad Hatip Muachiroh, Muachiroh Mufarida, Nely Ana Muhammad Dodik Muhammad Irham Adam Muhammad Thamrin Muhtar Muhtar Muhtar Muhtar Munadi Munadi Mutiara Dwi Sari Nafsiyah, Wardatun Nanang Saiful Rizal Navalina, Anita Eka Nely Ana Mufarida Ni Nyoman Putu Martini G Nunul Mirawati, Yuli Nur Said Nurhayati Megayani Nuri Utamy Nursa'id, Nursa'id Nursaid Nursaid Nursaid Nursaid Nursaid Nurseno, Nurseno Nurul Noverina Nurul Qomariah Nurul Qomariah Nuryadi Nuryadi Permana, Anindya Restu Pribadi, Heru Cahyono Probowulan, Diyah Purwanto, Arik Purwanto, Dony Putra, Alfian Perdana Rahadini, Marjam Desma Rahmawati, Dyah Rakhmawati, Haniie Restian, Yhoni Ridwan, Wachid Rina Ari Ruliati Rintyarna, Bagus Riyanto Setiawan Suharsono Sandra Aris Wagiyono Sarwito Sarwito Sarwito, Sarwito Savitri, Nikke Indah Sebifera, Mella Rosa Sevia Aylula Putry Shodiqin, Dimas Herliandis Soetjahyo, Soetjahyo Sofi, Aida Hikmatus Sofyan Rofi Solikah, Ita Suharto, Fahriza Nurseha Sujatmoko, Timbul Sumadi Sumadi Suprapto Suprapto Suprapto Suprapto Surahmah, Daris Susbiani, Arik Susbiyani, Arik Susbiyani, Arik Susilowati Syamilah, Aliyatus Tatit Diansari Reskiputri Taufan Abadi Tengku Riza Zarzani N Thamrin , Mohammad Thamrin, Mohammad Toni Herlambang Toni Herlambang Totok Dwi Kuryanto Totok Sugiharto, Totok Trias Setyowati Trias Setyowati Trias Setyowati, Trias Umarie, Iskandar Wildatul Aluf Rahmadani Windarti, Aprilia Wisnalmawati Wisnalmawati Yanuar, Setiyo Ferdi Yasin, Yasin Yuda Teguh Siswanto Yudyarto, Koeshar Yulianto, Edi ‘Atho Illah Askany, Ibin