The Influence of Local Tax, Local Retribution, General Allocation Fund, and Special Allocation Funds on Capital Expenditure

Arthur Simanjuntak, Mitha Christina Ginting, Duma Rahel Situmorang

2019

Abstract

The purpose of this study was to determine the influence of local taxes, Local Retribution, general allocation fund, and special allocation funds on capital expenditure. This study includes 25 Districts and 8 Cities in 2013-2017. Analysis techniques used in this research is multiple linear regression to the data of observation as much as 100. The results of the study showed that the local tax general allocation fund and special allocation funds had significant positive influence on capital expenditure. Only Local Retribution had insignificant capital expenditure. This shows that there is still the dependence of local governments to transfer funds from the central government. The determinant coefficient showed 84.3 percent Capital expenditures could be explained or controlled by the Local Taxes, Local Retribution, General Allocation Fund and Special Allocation Fund while remaining 15.7 percent is explained or influenced by other variables outside our model.

Paper Citation

in Harvard Style

Simanjuntak A., Ginting M. and Situmorang D. (2019). The Influence of Local Tax, Local Retribution, General Allocation Fund, and Special Allocation Funds on Capital Expenditure. In Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC, ISBN 978-989-758-498-5, pages 170-177. DOI: 10.5220/0009201001700177

in Bibtex Style

@conference{ebic19,
author={Arthur Simanjuntak and Mitha Christina Ginting and Duma Rahel Situmorang},
title={The Influence of Local Tax, Local Retribution, General Allocation Fund, and Special Allocation Funds on Capital Expenditure},
booktitle={Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,},
year={2019},
pages={170-177},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009201001700177},
isbn={978-989-758-498-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,
TI - The Influence of Local Tax, Local Retribution, General Allocation Fund, and Special Allocation Funds on Capital Expenditure
SN - 978-989-758-498-5
AU - Simanjuntak A.
AU - Ginting M.
AU - Situmorang D.
PY - 2019
SP - 170
EP - 177
DO - 10.5220/0009201001700177