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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JIMEKA
Unazir Achmad Zikri, Unazir Achmad
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Economics, Econometrics & Finance Social Sciences Other

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Journal : JIMEKA

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PENGARUHPENGALIHANPAJAKBUMI DANBANGUNANPERDESAAN DANPERKOTAAN TERHADAPBELANJAMODAL DENGANPENDAPATANASLIDAERAH SEBAGAIVARIABEL PEMODERASI (StudiEmpirispada Kabupaten/KotadiProvinsiAceh) Zikri, Unazir Achmad; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Thisstudyaimedto examinetheeffectofthetransitiontaxlandandbuildinginvillage and citytowards capitalexpenditurewithregionalrealrevenueasthemoderatingvariable.Thedatausedin thisresearchhis secondarydata.Thesamplewastakenby purposivesamplingmethodand thenumberofsamplesobtained were17 district/cityintheprovinceofAcehin2014 and 2015.Theanalysistechniqueusedismoderatedregression analysisusingSPSS 23.This study uses tax land and building in village and city as the independent variable and capital expenditureasthedependentvariable,andthenregionalrealrevenueasthemoderatingvariable.Theresultsof thisstudy indicatethatthe simultaneoustesting(testF),taxlandandbuildinginvillageandcityandregionalreal revenuehasaneffectoncapitalexpenditure.Inthepartialtest(ttest),variabletaxlandandbuildinginvillage andcityandregionalrealrevenuehasno effectoncapitalexpenditure.Keywords:Taxlandandbuildinginvillageandcity,capitalexpenditure,andregionalrealrevenue
Co-Authors Jhon Andra Asmara