Asian Journal of Social and Humanities
Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities

The Effect of Regional Taxes, Regional Levies, Local Original Revenues on District and City Regional Expenditures in East Kalimantan Province in 2017-2021

Dinar Ambarita (Universitas Pamulang)
Astri Elvani (Universitas Pamulang, Indonesia)
Ibrohim Ibrohim (Universitas Pamulang)



Article Info

Publish Date
25 Oct 2023

Abstract

This study aims to determine the influence of Regional Taxes, Regional Levies, and Regional Own Revenue on Regional Expenditure in the Regency or City of the Province of East Kalimantan in 2017-2021. The population in this study were districts or cities in the province of East Kalimantan, which has 7 regencies and 3 cities with 5 years of observation. As for those who meet the criteria in this study as many as 8 districts or cities. The method used in collecting data in this study used purposive sampling. The results of the study show that the t test and f test have their respective effects on variables, where the influence of regional taxes, regional levies, and regional original income significantly affects regional spending.

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Journal Info

Abbrev

jsh

Publisher

Subject

Decision Sciences, Operations Research & Management Earth & Planetary Sciences Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Asian Journal of Social and Humanities is a scientific journal in the form of research and can be accessed openly. This journal is published once bimonthly by Beritrust Publisher. Asian Journal of Social and Humanities provides a means for ongoing discussion of relevant issues that fall within the ...