The Effect of Regional Tax Revenue, Regional Retribution and Revenue Sharing Funds on Regency / City Capital Expenditure in Jambi Province 2013 - 2017

Jurnal Akuntansi & Keuangan Unja

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Title The Effect of Regional Tax Revenue, Regional Retribution and Revenue Sharing Funds on Regency / City Capital Expenditure in Jambi Province 2013 - 2017
Pengaruh Penerimaan Pajak Daerah, Retribusi Daerah dan Dana Bagi Hasil Terhadap Alokasi Belanja Modal Kabupaten/Kota di Provinsi Jambi Tahun 2013 - 2017
 
Creator Debby Santy S
Amri Amir
Wahyudi, Ilham
 
Subject Capital Expenditures
Regional Taxes
Regional Retribution
Revenue Sharing Funds
Belanja Modal
Pajak Daerah
Retribusi Daerah
Dana Bagi Hasil
 
Description This study aimed to analyze the effect of Regional Tax Receipts, Regional Levies and Profit Sharing Funds simultaneously and partially on the capital expenditure allocation of Regencies/Cities Governments in Jambi Province. The subjects in this study were all Regencies/Cities Governments in Jambi Province. The data were collected in this study were secondary data in the form of regional financial data, namely Regional Tax Revenues, Regional Retributions and Revenue Sharing Reports of Realization of Regional Revenues and Expenditures Budget of Regencies/Cities Governments in Jambi Province. Data analysis in this study used panel data analysis. The results of this study indicated that local tax revenues, local retribution, and profit sharing funds simultaneously have significant effect on the allocation of capital expenditures which means that together local tax revenues, regional retribution, and revenue sharing funds were able to explain well the capital expenditure allocation of Regencies/Cities Governments in Jambi Province. The results of this study also showed that regional taxes and profit sharing funds have a positive and significant effect on the capital expenditure allocation, while regional retribution does not have a significant effect on the capital expenditure allocation of Regencies/Cities Governments in Jambi Province.
Penelitian ini bertujuan untuk menganalisis pengaruh Penerimaan Pajak Daerah, Retribusi Daerah dan Dana Bagi Hasil secara simultan dan parsial terhadap alokasi belanja modal Kabupaten/Kota di Provinsi Jambi. Subyek dalam penelitian ini adalah Pemerintah Kabupaten/Kota di Provinsi Jambi. Data yang dikumpulkan dalam penelitian ini adalah data sekunder yang berupa data keuangan daerah, yaitu Penerimaan Pajak Daerah, Retribusi Daerah dan Dana Bagi Hasil Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten/Kota di Provinsi Jambi. Analisis data dalam penelitian ini menggunakan analisis data panel. Hasil penelitian ini menunjukkan bahwa penerimaan pajak daerah, retribusi daerah, dan Dana Bagi Hasil berpengaruh signifikan terhadap alokasi belanja modal yang berarti bahwa secara bersama-sama penerimaan pajak daerah, retribusi daerah, dan Dana Bagi Hasil mampu menjelaskan dengan baik alokasi belanja modal Kabupaten/Kota di Provinsi Jambi. Hasil penelitian ini juga menunjukkan bahwa secara parsial pajak daerah dan Dana Bagi Hasil berpengaruh positif dan signifikan terhadap alokasi belanja modal, sedangkan retribusi daerah tidak berpengaruh signifikan terhadap alokasi belanja modal Kabupaten/Kota di Provinsi Jambi.
 
Publisher Magister Ilmu Akuntansi Universitas Jambi
 
Date 2020-11-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://online-journal.unja.ac.id/jaku/article/view/10811
 
Source Jurnal Akuntansi & Keuangan Unja; Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja; 203-2012
2460-6235
2715-5722
 
Language eng
 
Relation https://online-journal.unja.ac.id/jaku/article/view/10811/6524
 
Rights Copyright (c) 2020 Magister Ilmu Akuntansi Universitas Jambi
https://creativecommons.org/licenses/by/4.0
 

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