Pengaruh Pajak Daerah, Retribusi Daerah dan Dana Alokasi Khusus (DAK) Terhadap Alokasi Belanja Modal

Ferdiawan, Yogi (2017) Pengaruh Pajak Daerah, Retribusi Daerah dan Dana Alokasi Khusus (DAK) Terhadap Alokasi Belanja Modal. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine whether the Regional Tax, Regional Retribution and Special Allocation Fund affect the allocation of Capital Expenditure in the City/ District of East Java. The population and sample of this study were 36 City/District in East Java. 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 influence the allocation of capital expenditure in the government City/Regency in the province of East Java. While the regional retribution variable does not affect the allocation of capital expenditure in the government of the City/Regency in the province of East Java. Keywords: Local Taxes, Regional Levies, Special Allocation Funds, Capital Expenditures, Realized Budget Reports.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 09 Jan 2020 03:43
Last Modified: 09 Jan 2020 03:43
URI: http://eprints.perbanas.ac.id/id/eprint/5835

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