Regional Tax and Levies, General Allocation Funds, and Special Allocation Funds Effects to the Capital Expenditures Allocation with Total Population as Moderating Variables in Districts/Cities in North Sumatera Provinces

Sahala Purba, Reynhard Nababan, Iskandar Muda, Syafruddin Ginting

2018

Abstract

Objective of this study is to analyse the influence of various local government revenue sources (Regional Taxes and Levies, General Allocation Funds, and Special Allocation Funds) on fund allocation into Capital Expenditures and using Population as moderating variables. Taking into an account important role of Capital Expenditures in running the government system to improve public welfare. The population used in this study were all Regencies / Cities in North Sumatra, 33 Regencies / Cities from 2014 – 2016.Sample in this study were 23 Regencies / Cities using purposive sampling method of those districts / cities reported their annual financial statements. Data analysis technique used multiple linear regression analysis and for moderating variable analysis used absolute difference value test. The study results indicated that Regional Taxes, General Allocation Funds (DAU), and Special Allocation Funds (DAK) have positive and significant effects on the Capital Expenditures allocation, while Regional Levies shows a negative effect. The study also showed that Total Population was able to moderate all variables to Capital Expenditures.

Paper Citation

in Harvard Style

Purba S., Nababan R., Muda I. and Ginting S. (2018). Regional Tax and Levies, General Allocation Funds, and Special Allocation Funds Effects to the Capital Expenditures Allocation with Total Population as Moderating Variables in Districts/Cities in North Sumatera Provinces.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 391-397. DOI: 10.5220/0009493203910397

in Bibtex Style

@conference{unicees18,
author={Sahala Purba and Reynhard Nababan and Iskandar Muda and Syafruddin Ginting},
title={Regional Tax and Levies, General Allocation Funds, and Special Allocation Funds Effects to the Capital Expenditures Allocation with Total Population as Moderating Variables in Districts/Cities in North Sumatera Provinces},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={391-397},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009493203910397},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Regional Tax and Levies, General Allocation Funds, and Special Allocation Funds Effects to the Capital Expenditures Allocation with Total Population as Moderating Variables in Districts/Cities in North Sumatera Provinces
SN - 978-989-758-432-9
AU - Purba S.
AU - Nababan R.
AU - Muda I.
AU - Ginting S.
PY - 2018
SP - 391
EP - 397
DO - 10.5220/0009493203910397