Pengaruh pajak daerah, dana alokasi umum (dau) dan dana alokasi khusus (dak) Terhadap belanja modal

yunus rifai, anang (2018) Pengaruh pajak daerah, dana alokasi umum (dau) dan dana alokasi khusus (dak) Terhadap belanja modal. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to determine whether the Regional Tax, General Allocation Funds and Special Allocation Fund affect the allocation of Capital Expenditure in all Province of Indonesia. The population and sample of this study were 34 Province of Indonesia. The type of this research is using quantitative method that focuses on hypothesis testing, the data analyzed, its measured and the resulting conclusion is generalization. Data obtained from the Central Bureau of Statistics (BPS). Methods of data collection conducted by documentation method from secondary data source by collecting, recording, and processing data related to research for 3 years, that is year 2014-2016. Data analysis used in this research is multiple linear regression with SPSS application tools (Statistical Product and Service Solutions). The results of this study prove that local taxes and special allocation funds significantly influence the allocation of capital expenditure in the province government of Indonesia. While the general allocation funds variable does not affect the allocation of capital expenditure in the province government of Indonesia. Keywords: Local Taxes, General Allocation Funds, Special Allocation Funds, Capital Expenditures, Realized Budget Reports.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 24 Oct 2018 01:02
Last Modified: 24 Oct 2018 01:02
URI: http://eprints.perbanas.ac.id/id/eprint/3458

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