PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS PADA BELANJA MODAL

SKRIPSI

Abstract

By : I Komang sudika

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Faculties : Fakultas Ekonomi dan Bisnis

Department : S1 Akuntansi

The purpose of this study was to determine the effect of local taxes, levies, general allocation fund, and special allocation funds on capital expenditure in the province of Bali. This study includes 8 kabupatan and 1 city in 2010-2014. Data analysis techniques used in this research is multiple linear regression to the data of observation as much as 45. The results of the study showed that the local tax, the general allocation fund and special allocation funds significant positive effect on capital spending, only levies no effect on capital spending. This shows that there is still the dependence of local governments to transfer funds from the central government. To test the determinant coefficient showed 87.5% Capital expenditures can be explained or influenced by the Local Taxes, Levies, General Allocation Fund and Special Allocation Fund while the remaining 12.5% is explained or influenced by other variables outside our model

Keyword : Local Taxes, Levies, General Allocation Fund, Allocation and Capital Expenditure

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