International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences

The Effect of Local Taxes, Local Retribution, and Capital Expenditures on Local Own-Source Revenue: (Evidence from Bengkulu Regency)

Ul Albab, Farah Nisa (Unknown)
Ramadhani, Rizki (Unknown)
Komariyah, Erna Fitri (Unknown)



Article Info

Publish Date
12 Apr 2021

Abstract

This study examines the impact of local tax, local retribution, and capital expenditure on the local own-source revenue of the Bengkulu Regency from 2013 to 2017. This study utilizes the actual data of the actual local government budget from the Indonesian Audit Board. 50 data from 10 cities were sampled representing Bengkulu Regency. This study uses multiple regressions to examine the effect. The result shows that local tax and capital expenditure have a positive significant effect on Local Own-Source Revenue, while local retribution does not affect.

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Journal Info

Abbrev

IJBHES

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Description

The International Journal of Business, Humanities, Education and Social Sciences (IJBHES) is a periodical publication for research activities in the fields of business, humanities, education and social science studies. The results of the research in this journal are then expected to be used to ...