PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH

Abstract

Local expenditure represents all local government expenditures within a budget year. One of the sectors which
could potentially finance theLocal Expenditure is local tax, local levies and general allocation funds. Therefore,
this is aimed to analyze and to test the Local Tax, Local Levies and General Allocation Funds to the Local
Expenditures. The population in this research is Government of Districts / Cities in East Java Province. East
Java consists of 29 districts and 9 cities, then 38 samples have been selected to be examined. The data is thesecondary data in the form of Budget Realization Report (LRA) from 2014 to 2016 which has been obtained from
the Statistics of East Java Province. This research method is quantitative with analysis technique which has beendone by using multiple linear regression analysis. It has been proven from the result of this research that Local
Tax, Local Retribution and General Allocation Fund give positive influenceto the Local Expenditures. This can
be explained by Adjusted R square value of 0.873 or 87.3%, it indicates that the Allocation of Local Expenditure
which can be explained variable of Local Tax, Regional Levies and General Allocation Fund is 87.3% while the
remaining is 12.7% can be explained by other factors which are not included in this research model.

Keywords: Local taxes, local retributions, general allocation fund, local expenditures.