CD Skripsi
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Luas Wilayah Terhadap Alokasi Belanja Modal Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating (Studi Empiris Pada Kabupaten/Kota Di Provinsi Sumatera Barat Periode 2011-2015)
The purpose of this research is to determine and analyze about the influence of regional taxes, regional retribution, General Allocation Fund, Special Allocation Fund, and size area to allocation of capital expenditure with economic growth as moderating variable at Regency/City in West Sumatera 2011-2015 period. This study uses secondary data in the form of APBD Realization Report from 2011-2015 obtained from the website of Directorate General of Regional Fiscal Balance, as well as the size area and economic growth obtained from the Central Bureau of Statistics of West Sumatera. Hypothesis testing in this study using multiple linear regression and moderating regression (MRA) with t-test and coefficient determination test processed using SPSS 21. The results of this study indicate that (1) regional taxes does not affect to the allocation of capital expenditure with siginicant value 0,116 > 0,05 (2) regional retribution does not affect to the allocation of capital expenditure with siginicant value 0,850 > 0,05 (3) General Allocation Fund has an affect to the allocation of capital expenditure with siginicant value 0,019 < 0,05 (4) Special Allocation Fund has an affect to the allocation of capital expenditure with siginicant value 0,002 < 0,05 (5) Size area has an affect the allocation of capital expenditure with siginicant value 0,000 < 0,05 (6) Economic growth does not moderate the relationship of regional taxes to allocation of capital expenditure with siginicant value 0,533 > 0,05 (7) Economic growth does not moderate the relationship of regional retribution to allocation of capital expenditure with siginicant value 0,299 > 0,05 (8) Economic growth moderate the relationship of General Allocation Fund to the allocation of capital expenditure with siginicant value 0,037 < 0,05 (9) Economic growth moderate the relationship of the Special Allocation Fund to the allocation of capital expenditure with siginicant value 0,017 < 0,05 (10) Economic growth does not moderate the relationship of size area to the allocation of capital expenditure with siginicant value 0,337 > 0,05.
Keywords: Regional Taxes, Regional Retributions, General Allocation Funds, Special Allocation Funds, Size Area, Allocation of Capital Expenditure, Economic Growth
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