PENGARUH PAD, TAX EFFORT, BELANJA MODAL TERHADAP TINGKAT KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH

Abstract

This study aims to find out the impact of the local own-source revenue, the Tax Effort and the capital expenditure toward the level of the financial autonomy of the local government to the regencies and to the cities in East Java during 2017-2019. The population of this study are the regencies and the cities in East Java. The type of this study is quantitative research, the sample are collected by applying the saturation sampling and there are 114 samples from 29 regencies and 9 cities in East Java. The data of this study is secondary data which is the realized local government budget report during 2017-2019. The analysis applies the multiple linier regression with SPSS program. The result show that the local own-source revenue give positive impact to the level of the financial autonomy of the local govermment, on the other hand the tax effort does not impact the level of the financial autonomy of the local government and the capital expenditure give negative impact to the level of the financial autonomy of the local government. Keywords: This study aims to find out the impact of the local own-source revenue, the Tax Effort and the capital expenditure toward the level of the financial autonomy of the local government to the regencies and to the cities in East Java during 2017-2019. The population of this study are the regencies and the cities in East Java. The type of this study is quantitative research, the sample are collected by applying the saturation sampling and there are 114 samples from 29 regencies and 9 cities in East Java. The data of this study is secondary data which is the realized local government budget report during 2017-2019. The analysis applies the multiple linier regression with SPSS program. The result show that the local own-source revenue give positive impact to the level of the financial autonomy of the local govermment, on the other hand the tax effort does not impact the level of the financial autonomy of the local government and the capital expenditure give negative impact to the level of the financial autonomy of the local government. Keywords: the local own-source revenue, the tax effort, the capital expenditure, the financial autonomy,