<![CDATA[The purpose of this study is to examine the effect of Regional Taxes, General Allocation Funds, and Budget Surplus on Capital Expenditures. This study is a quantitative study using secondary data. This study aims to analyze the effect of Regional Taxes, General Allocation Funds, and Budget Surplus on Capital Expenditures in local governments in Banten Province for the 2020 2024 period. This study uses a quantitative approach with secondary data obtained from the Budget Realization Report of local governments in Banten Province for the 2020–2024 period. The sampling technique used was purposive sampling, with a sample of 7 districts/cities that met the research criteria. The data analysis method used was panel data regression analysis with the help of the Eviews 12 program. Based on the results of the F test, it can be seen that the variables of Regional Taxes, General Allocation Funds, and Budget Surplus jointly influence Capital Expenditures. Based on the T test, the Regional Tax variable influences Capital Expenditures, the General Allocation Fund variable does not influence Capital Expenditures, and the Budget Surplus does not influence Capital Expenditures.]]>
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