Pengaruh pajak daerah, retribusi daerah, dan dana alokasi umum, terhadap belanja modal ( studi empiris pada kabupaten dan kota di provinsi Banten tahun 2017-2020
DOI:
https://doi.org/10.55123/sosmaniora.v1i3.808Keywords:
Regional Taxes, Regional Levies, General Allocation Funds, apital ExpendituresAbstract
This study aims to determine the effect of local taxes, regional levies and general allocation funds on capital expenditures. The population of this study are cities and districts in Banten Province in 2017-2020. The number of samples obtained by using purposive sampling technique were 8 cities and regencies with observations for 4 years, where the population was data on the realization of district and city APBD in Banten Province. The test tool used to test the data is a panel data regression analysis test using Eviews version 9. This data collection technique is a literature study method, where this method is both carried out by reviewing various books, journals and other sources related to the research. using the documentation method. Where the research must collect archival data at the Central Statistics Agency of Banten Province. The research method that can be used is a quantitative method, from a series of tests carried out to produce data that can prove that simultaneously local taxes, regional levies and general allocation funds have a significant effect on capital expenditures. While partially local taxes have a significant effect on capital expenditures, meanwhile regional levies and general allocation funds have no significant effect on capital expenditures
Downloads
References
Atmodjo, N. R., & Angky Febriansyah, S.E., M. . (2017). Pengaruh Pajak Daerah Dan Dana Alokasi Umum (Dau) Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Provinsi Jawa Barat). Repostory Universitas Komputer Indonesia.
Budiartha, I. K., & Ketut, S. I. (2017). Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Pada Belanja Modal Provinsi Bali. E-Jurnal Akuntansi Universitas Udayana, Vol. 21(No. 2), ISSN: 2302-8556. https://doi.org/DOI: https://doi.org/10.24843/EJA.2017.v21.i02.p30
Dan, P., Daerah, R., & Indradi, D. (N.D). Pajak dan restribusi daerah (Issue I).
Irawati, W., Barli, H., Sugeng, A., & Agustini, S. (n.d). Perpajakan (I) (1) (Issue 1).
Khadijah, S. A. (2018). Pengaruh Pajak Daerah, Retribusi Daerah Dan Dana Alokasi Umum Terhadap Belanja Modal Pada Pemerintah Kota Medan. Skripsi Universitas Medan Area Medan.
Kuntadi, C., Pamungkas, A., Fitriyanti, D. D., & Astri, S. (2022). Pengaruh Pajak Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Belanja Modal. Jurnal Ilmu Hukum Humaniora Dan Politik, Vol. 2(No. 3), E-ISSN: 2747-1993, P-ISSN 2747-2000. https://doi.org/10.32477/jkb.v26i2.278
Mamonto, S. Y., Kalangi, J. ., & Tolosang, K. D. (2015). Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Belanja Modal (Studi Pada Kabupaten Bolaang Mongondow Periode 2004-2013). Jurnal Berkala Ilmiah Efesiensi Universitas Sam Ratulangi, Vol. 15(No. 01).
MS, M. Z. (2018). Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Belanja Modal di Kota Jambi. Jurnal Ilmiah Universitas Batanghari Jambi, Vol. 18(No. 3), ISSN Online 2549-4246. ISSN Print 1411-8939. https://doi.org/10.33087/jiubj.v18i3.531
Mundiroh, S. (2019). Pengaruh Pertumbuhan Ekonomi Daerah, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) Dan Dana Bagi Hasil (DBH) Terhadap Alokasi Belanja Modal Daerah. Jurnal Akuntansi Berkelanjutan Indonesia, Vol. 2(No.1), Page: 104. https://doi.org/10.32493/jabi.v2i1.y2019.p104-122
Napitupulu, W., & Malau, Y. N. (2021). Pengaruh Pajak Daerah, Retribusi Daerah, Dan Dana Alokasi Umum Terhadap Belanja Daerah di Provinsi Sumatera Utara. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), Vol. 5(No. 1), P-ISSN 2541-5225. E-ISSN: 2621-5306.
News.detik.com/berita/d-5315684/serapan-belanja-apbd-banten-2020-naik-jadi-9490, 31 Desember 2020.
Pradita, R. R. (2015). Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Modal Di Provinsi Jawa Timur. Jurnal Akuntansi Unesa, Vol. 1(No. 2), E-ISSN: 2686-438X.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Feronika Uge, Endah Finatariana
This work is licensed under a Creative Commons Attribution 4.0 International License.
