Jurnal Perspektif Bisnis
Vol 5 No 2 (2022): Jurnal Perspektif Bisnis

PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL KABUPATEN TANGGAMUS TAHUN 2011-2019

M. IQBAL HARORI (UNIVERSITY OF LAMPUNG)



Article Info

Publish Date
30 Nov 2022

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Levies and General Allocation Funds on Capital Expenditures in Tanggamus Regency in 2011-2019. This type of research uses a quantitative approach. Data Analyze using multiple linear regression, with secondary data originating from BPK RI in the form of reports on the realization of the APBN. The results of the study show that partially local taxes and general allocation funds have an effect on capital expenditures. Meanwhile, simultaneously the factors that affect capital expenditures have a very close relationship. ABSTRAK Penelitian bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah dan dana alokasi umum terhadap belanja modal di Kabupaten Tanggamus tahun 2011-2019. Jenis penelitian ini menggunakan pendekatan kuantitatif. Analisis data dilakukan dengan regresi linear berganda, menggunakan data sekunder yang berasal dari BPK RI berupa laporan realisasi APBN kabupaten Tanggamus. Hasil studi menunjukan bahwa secara parsial pajak daerah dan dana alokasi umum berpengaruh terhadap belanja modal. Sedangkan secara simultan diketahui bahwa faktor–faktor yang mempengaruhi belanja modal memiliki kaitan yang sangat erat.

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Journal Info

Abbrev

jpb

Publisher

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Perspektif Bisnis is journal peer review, published twice in a year (May and November) by Administrasi Bisnis-FISIP Universitas Lampung. Topics of published article are theoretical and empirical research which focused on studies on business (finance, marketing, information systems, ...