PENGARUH PAJAK DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PULAU JAWA
Daftar Isi:
- Haryanto, 2014: The Influence of Local Taxes and General Allocation Fund to the Capital Expenditure in Java. This study aims to test the Local Taxes and the General Fund to the Capital Expenditure Allocation in Java through tests simultaneously and partially. This study uses secondary data obtained from the website of the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia for the year 2012 data collected in this study include budget realization report data revenues and expenditures for the year 2012 is the number of samples collected seventy-two (72) local governments are taken by proportional random sampling. This study proves that the positive effect of local taxes on capital expenditure with a significance value of 0.000. Besides also obtained T value 3.803 is greater than the value of 1,667 T table. While the general allocation fund is also a positive effect on capital expenditures with a significance value 0.000, as well as the value obtained 8.044 T count is greater than the value of 1,667 t table. Simultaneous test proves that the general allocation fund and special fund allocations are jointly statistically significant effect on capital expenditures.