<![CDATA[Current issues in the Aceh province are facing fiscal issues — the abundant budget but the economic situation is unstable. This research was conducted to see how the tax influence and the regional levy on direct spending are fiscal instruments, as well as see the impact on the economic growth of the district/city in Aceh Province in the period 2013-2017. The model used in this research is the data panel model with the Analysis of paths and the variables used are PDRB, direct spending, tax and regional levy. The estimated results of the panel data regression based on the best model Fixed Effect Model with the path analysis explained the influence of tax and levy on economic growth has a direct effect that is greater than the indirect effect through the direct spending intermediary variable. That is, direct spending is still supported by most by the transfer of funds or the balance Fund from the central government, in other words the Regency/City in the province of Aceh has not been independently in managing its fisscores. Therefore, the Regency/City government in Aceh province to be creative and innovative in digging the source of regional acceptance to the region. Further researchers are advised to further investigate the degree and fiscal capability as well as the addition of variables associated with other fiscal instruments.Keywords: Path Analysis, Direct Spending, Economic Growth, Tax And Regional Retribution.]]>
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