PENGARUH PAJAK, RETRIBUSI, HASIL PENGELOLAAN DAERAH, DBH, DAU DAN DAK TERHADAP BELANJA MODAL

Abstract

This research aimed to examined the effect of local tax, local retribution, local own source assets, revenue sharing
fund, general allocation fund, and specific allocation fund on the capital expenditure at district/ city in East Java
Province in periods of 2013 until 2017 through secondary data which taken from Budget Realization Statement
of district/ city in East Java Province. This research used quantitative research. The research sample used 29
districts and 9 cities in East Java Province. This research data was obtained from Audit Board of the Republic of
Indonesia (BPK RI) representative in East Java Province. The analysis method used multiple linear regressions
analysis with SPSS (Statistical Product and Service Solutions) 23 version. The result of this research showed
that determination coefficient value was 68.7% also the regressions coefficient value was 0.036. the research
result also showed that the variable of local tax, local own source assets, general allocation fund, and specific
allocation fund gave positive effects on the capital expenditure, meanwhile the variables of local retribution and
revenue sharing fund did not have any effect on the capital expenditure.
Keywords: local tax, local retribution, local own source assets, revenue sharing fund, capital expenditure.