Rahmawati, Riska and Tjahjono, Achmad (2018) PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH,DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL di D.I YOGYAKARTA TAHUN 2012-2016. Skripsi thesis, STIE Widya Wiwaha.
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Abstract
This study aims to determine the effect of Local Taxes, Local Retributions, General Allocation Funds (DAU), Special Allocation Fund (DAK) to the allocation of Capital Expenditures in D.I Yogyakarta, consisting of five districts / cities period 2012-2015. This research is to analyze variable X to varabel Y. The research design is based on APBD data in Realization of Regional Revenue and Expenditure DI Yogyakarta year 2012-2016 taken from BPS DI Yogyakarta with sample of data of Local Tax, Levy Area, DAU, DAK and Shopping Capital. The variables used are Local Tax (X1), Local Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). Analysis for testing in this study used SPSS.20, used are Multiple Regression Analysis, Test t, Test F, and Determination Coefficient Test. The results of this study indicate that partially Levy Area and Special Allocation Fund (DAK) have no significant effect on Capital Expenditure, while Local Taxes and Special Allocation Fund (DAK) have influence on Capital Expenditure simultaneously Regional Taxes, Local Levies, DAU , and DAK has a significant influence on Capital Expenditure. The magnitude of the effect of Regional Tax, Regional Retribution, DAU, and DAK on Capital Expenditure is 77.8% while the remaining 22.2% is explained by other factors. Keywords: Local Tax, Regional Retribution, General Allocation Fund, Special Allocation Fund, Capital Expenditure.
| Item Type: | Thesis (Skripsi) |
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| Subjects: | A. Akuntansi > Perpajakan dan Akuntansi Sektor Publik |
| Divisions: | S1 Akuntansi |
| Depositing User: | Library STIE Widya Wiwaha |
| Date Deposited: | 19 Apr 2018 05:02 |
| Last Modified: | 19 Apr 2018 05:02 |
| URI: | http://eprint.stieww.ac.id/id/eprint/223 |
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