Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal
This study aims to examine the effect of regional taxes, regional retribution, general allocation funds, special allocation funds and revenue sharing funds on capital expenditure in regencies/cities in Central Java. The study is based on agency theory. The population in this study were 35 regencies/...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2022-01-01
|
| Series: | Jurnal Akuntansi Indonesia |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/10949 |
| _version_ | 1811219202021785600 |
|---|---|
| author | Sifa Asri Trisnani Wikan Isthika |
| author_facet | Sifa Asri Trisnani Wikan Isthika |
| author_sort | Sifa Asri Trisnani |
| collection | DOAJ |
| description | This study aims to examine the effect of regional taxes, regional retribution, general allocation funds, special allocation funds and revenue sharing funds on capital expenditure in regencies/cities in Central Java. The study is based on agency theory. The population in this study were 35 regencies/cities in Central Java. The analytical method used is multiple linear regression with the help of the SPSS program. The study found amongst the independent variables the regional tax, regional retribution, general allocation fund, special allocation funds, revenue sharing funds had significant effect on the capital expenditure regencies/cities in Central Java. The coefficient of determination (R2) of 0.732 indicates that the five independent variables contributed to 73.2% of the variance in the dependent variable. |
| first_indexed | 2024-04-12T07:21:51Z |
| format | Article |
| id | doaj.art-85be3864a6044f63a26ef3f5b01f4a4c |
| institution | Directory Open Access Journal |
| issn | 0216-6747 2655-9552 |
| language | English |
| last_indexed | 2024-04-12T07:21:51Z |
| publishDate | 2022-01-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj.art-85be3864a6044f63a26ef3f5b01f4a4c2022-12-22T03:42:17ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522022-01-01111263610.30659/jai.11.1.26-36Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja ModalSifa Asri Trisnani0Wikan Isthika1Fakultas Ekonomi dan Bisnis, Universitas Dian NuswantoroFakultas Ekonomi dan Bisnis, Universitas Dian NuswantoroThis study aims to examine the effect of regional taxes, regional retribution, general allocation funds, special allocation funds and revenue sharing funds on capital expenditure in regencies/cities in Central Java. The study is based on agency theory. The population in this study were 35 regencies/cities in Central Java. The analytical method used is multiple linear regression with the help of the SPSS program. The study found amongst the independent variables the regional tax, regional retribution, general allocation fund, special allocation funds, revenue sharing funds had significant effect on the capital expenditure regencies/cities in Central Java. The coefficient of determination (R2) of 0.732 indicates that the five independent variables contributed to 73.2% of the variance in the dependent variable.http://jurnal.unissula.ac.id/index.php/jai/article/view/10949regional retributionregional taxescapital expenditurespecial allocation fundsgeneral allocation fundsrevenue sharing funds |
| spellingShingle | Sifa Asri Trisnani Wikan Isthika Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal Jurnal Akuntansi Indonesia regional retribution regional taxes capital expenditure special allocation funds general allocation funds revenue sharing funds |
| title | Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal |
| title_full | Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal |
| title_fullStr | Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal |
| title_full_unstemmed | Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal |
| title_short | Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal |
| title_sort | pengaruh pajak daerah retribusi daerah dana alokasi umum dana alokasi khusus dan dana bagi hasil terhadap belanja modal |
| topic | regional retribution regional taxes capital expenditure special allocation funds general allocation funds revenue sharing funds |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/10949 |
| work_keys_str_mv | AT sifaasritrisnani pengaruhpajakdaerahretribusidaerahdanaalokasiumumdanaalokasikhususdandanabagihasilterhadapbelanjamodal AT wikanisthika pengaruhpajakdaerahretribusidaerahdanaalokasiumumdanaalokasikhususdandanabagihasilterhadapbelanjamodal |