Pajak Daerah, Lain-Lain PAD yang Sah, dan Belanja Modal: Bukti Empiris Provinsi Sumatera Selatan

Rita Martini (Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
Lesy Lorensa (Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
Darul Amri (Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia)

Jurnal Akademi Akuntansi (JAA)
Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)

This study aims to investigate the impact of local taxes and other legal municipal revenue on capital expenditures. The research population includes seventeen regencies/cities in the province of South Sumatra from 2015- 2019. Using the purposive sampling method, ten districts/cities were chosen as research samples. The Directorate General of Fiscal Balance (DJPK) website provided secondary data for Regency/City Budget Realization Reports. Multiple regression was employed in the data analysis, which was done with the SPSS program. The findings of the study show that local taxes have a significant impact on capital expenditures, other legitimate regional original income has a significant impact on capital expenditures, and both local taxes and other legitimate regional original income influence capital expenditures at the same time. According to this report, district/city governments in South Sumatra should improve regional income even more. Expanding economic streams and establishing self-sufficiency are required to achieve independence.