Jurnal Ilmiah Universitas Batanghari Jambi
Vol 18, No 3 (2018): Oktober

Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Belanja Modal di Kota Jambi

M Zahari MS (Unknown)



Article Info

Publish Date
06 Oct 2018

Abstract

This study aims to analyze: (1) Effect of Regional Tax and Local Retribution on Capital Expenditure in Jambi City. (2), Effect of Regional Tax on Capital Expenditure in Jambi City. (3) Effect of Regional Retribution on Capital Expenditure in Jambi City.The object of research was conducted in Jambi City, with observation during the period 2003 - 2017. Data analysis used multiple linear regression, with data processing tool through SPSS 20 software. The result of the research shows that: (1) Regional Tax and Regional Retribution have significant effect to Capital Expenditure, it means that the increasing of Regional Tax and Regional Retribution will increase the allocation of capital expenditure. (2) Regional Tax has significant effect to capital expenditure, meaning that with increasing of local tax revenue, it will increase capital expenditure (3) Levy does not have significant effect to capital expenditure, it means that the increase of local retribution revenue has not been able to increase the allocation of capital expenditure.

Copyrights © 2018






Journal Info

Abbrev

ilmiah

Publisher

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...