PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA PEMERINTAH KOTA BALIKPAPAN
DOI:
https://doi.org/10.36277/geoekonomi.v12i2.153Keywords:
Regional Taxes, Regional Retribution, Special Allocation Funds, Capital ExpenditureAbstract
This research aims to analyze the influence of Regional Taxes, Regional Retribution, and Special Allocation Funds toward of Capital Expenditure at City Government of Balikpapan. Data Analyse method that used in this research are Multiple Linier Regression Analyse (correlation coeficient, determination coeficient, simultaneous test/F test, and partial test/t test). Accumulatively, coeficient correlation (R)= 0,733 so that it can be said that the independent variables toward dependent variable in this research can giving the strength correlation. Result of determination coefficient (R2)= 0,261 it can be said the independent variables can be explain the dependent variable of equal to 26,1% only. While the rest equal to 73,9% explained by other variable from outside model. The result of simultaneous test could be explained: variables of Regional Taxes, Regional Retribution, and Special Allocation Funds simultaneously have no effect on the Capital Expenditure variable. The result of significantion test could be explained:(1) Regional Taxes variable have no effect on the Capital Expenditure variable;(2) Regional Retribution variable have no effect on the Capital Expenditure variable; and (3) Special Allocation Funds variable have no effect on the Capital Expenditure variable.
Downloads
References
Anggoro, D. Dwi. (2017). Pajak Daerah dan Retribusi Daerah. Malang: UB Press.
Halim, Abdul. (2002). Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.
Harianto, Rudy Pudjut. (2017). Panduan Praktis SPSS untuk Penelitian. Balikpapan: Heart & Soul Media Aksara.
Juwari, J., Djoko, S., & Yana, U. (2016). Juwari, DS (2016). Pengaruh Pajak dan Retribusi Serta DAU dan DAK terhadap Belanja Daerah dan Pertumbuhan Ekonomi Pada Kabupaten/Kota. Jurnal GeoEkonomi. GeoEkonomi, 7(1), 01-15.
Peraturan Pemerintah Republik Indonesia Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah (Lembaran Negara Republik Indonesia Tahun 2019 Nomor 42).
Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (Lembaran Negara Republik Indonesia Tahun 2010 Nomor 123).
Priyatno, Duwi. 2014. SPSS 22 : Pengolahan Data Ter-praktis. Yogyakarta: ANDI Offset.
Putra, Windhu. (2018). Tata Kelola Ekonomi Keuangan Daerah. Depok: Rajawali Pers.
Sianturi, A. (2010). Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pengalokasian Belanja Modal pada Pemerintah Kabupaten/Kota di Sumatera Utara.
Sugiyono. 2011. Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Bandung: CV. Alfabeta.
Sugiyono.. 2010. Metode Penelitian Bisnis. Cetakan Kelima Belas. Alfabeta. Bandung.
Suharyadi dan Purwanto S.K. 2009. Statistika Untuk Ekonomi dan Keuangan Modern Edisi 2. Jakarta : Salemba Empat.
Sujarweni, Wiratna. 2015. SPSS untuk Penelitian. Yogyakarta : Pustaka Baru Press.
Susilowati, D. S., April Dayanti Sitinjak, C. ., & Juwari, J. (2021). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Lain-Lain Pendapatan Daerah Yang Sah Terhadap Belanja Daerah Kota Balikpapan. Jurnal GeoEkonomi, 12(1), 115–126. Retrieved from https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/149
Umar, Husein. 2010. Desain Penelitian MSDM dan Perilaku Karyawan Paradigma Positivistik dan Berbasis Pemecahan Masalah. Jakarta : PT RajaGrafindo Persada.
Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 tentang Pemerintahan Daerah (Lembaran Negara Republik Indonesia Tahun 2014 Nomor 244).
Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130).
Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah (Lembaran Negara Republik Indonesia Tahun 2004 Nomor 126).
Downloads
Published
How to Cite
Issue
Section
License
You are free to:
Share - copy and redistribute the materials in any medium or format for any purpose, even for commercial purposes.
Adapt - compose, change and develop the material for any purpose, even for commercial purposes.
The licensor cannot revoke these freedoms as long as you follow the license terms.
With the following conditions:
Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes have been made. You may do so in a reasonable manner, but not in any way that suggests that the licensor endorses you or your use.
No additional restrictions - You may not implement legal provisions or technological measures that legally restrict others from doing anything permitted by the license.
Notice:
You do not have to comply with the license for elements of the material that are in the public domain or where your use is permitted by an applicable exclusion or restriction.
No warranties are given. This license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.