Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Muhammad Farhan Muchtar
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Alokasi Belanja Modal Muhammad Farhan Muchtar; Dirvi Surya Abbas; Sigit Budi Santoso
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.571

Abstract

This research aims to determine the effect of regional taxes, regional levies, general allocation funds, special allocation funds on capital expenditure allocation (survey in the city/district of Bengkulu province for the 2014-2018 period). The research time period used was 5 years, namely the 2014-2018 period. The population of this study covers all cities and districts of Bengkulu province in the 2014-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria, 10 cities/districts were obtained. The type of data used is secondary data obtained from the official website of the Central Statistics Agency (BPS) and the Directorate General of Financial Balance (www.djpk.kemenkeu.go.id). The analytical method used is panel data regression analysis using Eviews software version 9.0. The panel data regression model used is the Common Effect Model. In this research the dependent variable is capital expenditure and the independent variables are local taxes, general allocation funds and special allocation funds. The research results show that regional levies have an influence on capital expenditure, while regional taxes, general allocation funds, special allocation funds do not have a significant influence on capital expenditure.
Co-Authors Abbas, Dirvi Surya sigit budi santoso