THE EFFECT OF REGIONAL TAX, REGIONAL RETRIBUTION AND BALANCING FUND ON CAPITAL EXPENDITURE DISTRICT GOVERNMENTS IN PROVINCE SUMATRA UTARA

M Firza Alpi

Proceeding International Seminar of Islamic Studies
INSIS 2 (January 2021)

The purpose of this study is to determine and analyze the effect of Regional Taxes on Capital Expenditures on District Governments in Sumatera utaraProvince for the period 2015-2019, to determine and analyze the effect of Regional Levies on Capital Expenditures on District Governments in Sumatera utara Province for the period 2015-2019, to determine and to analyze the influence of Regional Levies on Capital Expenditures on District Governments in Sumatera utaraProvince for the period 2015-2019 and to determine and analyze the effects of Regional Taxes, Regional Levies, and Balanced Funds on Capital Expenditures on District Governments in Sumatera utaraProvince for the period 2015-2019. The results showed that there was an influence between Local Taxes on Capital Expenditures in District Governments in Sumatera utaraProvince for the 2015-2019 Period. There is an influence between Regional Levies on Capital Expenditures in District Governments in Sumatera utara Province for the 2015-2019 Period. There is an influence between Balanced Funds on Capital Expenditures in District Governments in Sumatera utaraProvince for the 2015-2019 Period. There is the influence of Local Taxes, Regional Levies and Balanced Funds on Capital Expenditures in District Governments in Sumatera utaraProvince for the 2015-2019 Period. The result of the R-Square value is known to be worth 40.9%, meaning that it shows that around 24% of the Capital Expenditure variable (Y) is influenced by Local Taxes, Regional Levies and Balancing Funds. The remaining 59.1% of returns on assets are influenced by other variables not examined in this study.Keywords: Local Taxes, Regional Levies, Balancing Funds, Capital Expenditures