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Contact Name
Elida Ziaul Huda
Contact Email
wiranomikastiewima@gmail.com
Phone
+6281229764213
Journal Mail Official
wiranomikastiewima@gmail.com
Editorial Address
Jl. Kutai Raya, Sumber, Banjarsari, Surakarta
Location
Kota surakarta,
Jawa tengah
INDONESIA
Wiranomika
Published by STIE Wijaya Mulya
ISSN : 29745821     EISSN : -     DOI : -
Core Subject : Economy,
Naskah yang diserahkan merupakan hasil penelitian dan studi literatur di bidang ekonomi, bisnis, dan kewirausahaan. Bidang ekonomi meliputi penelitian empiris dan teoritis di bidang teori ekonomi, ekonometrika, ekonomi industri, ekonomi internasional, ekonomi moneter, ekonomi pembangunan, ekonomi publik, ekonomi perkotaan dan perbatasan, ekonomi kesehatan, ekonomi pertanian, ekonomi sumber daya manusia dan ekonomi Islam. Bidang bisnis meliputi hasil penelitian tata kelola perusahaan, manajemen keuangan, manajemen sumber daya manusia, manajemen pemasaran, manajemen produksi dan operasi, manajemen strategi, manajemen teknologi informasi, perilaku konsumen, pemasaran jasa, akuntansi keuangan, akuntansi manajemen, audit, perencanaan pajak, dan aspek dari perilaku dalam bisnis.
Articles 1 Documents
Search results for , issue "Vol. 2 No. 3 (2023): WIRANOMIKA" : 1 Documents clear
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH TAHUN 2018-2021 Bianca Jaynet Ramadhani; Suprihati Suprihati; LMS Kristiyanti
JURNAL WIRANOMIKA Vol. 2 No. 3 (2023): WIRANOMIKA
Publisher : STIE Wijaya Mulya

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Abstract

Each region has the authority to manage regional autonomy, PAD is one of the most important revenues for a region. The main source of local revenue comes from regional taxes and regional levies. The purpose of this study was to examine the effect of local taxes, regional levies, and balancing funds on capital expenditures.This study uses data on the realization of the local government budget (APBD) for 2018 to 2021 taken from the Ministry of Finance's Directorate General of Fiscal Balance (DJPK) website. The population in this study are all regencies and cities in Central Java. The sampling technique used was Saturated Sample with a total sample of 35 regions consisting of 29 districts and 6 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests f tests and t tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditure; 2) regional levies have an effect on capital expenditures; 3) balancing funds have an effect on capital expenditures. With an R square value of 53,8%.Keywords: Regional Taxes, Regional Levies, Balancing Funds, Capital Expenditures.

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