Arisma, Arisma (2020) PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA LUAS WILAYAH SEBAGAI VARIABEL MODERATING DI PROVINSI BANTEN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisis Pajak Daerah, Retribusi Daerah, Dana Alokasi Khusus terhadap Belanja Modal dan apakah Luas Wilayah dapat memoderasi Pajak, Retribusi dan Dana Alokasi Khusus terhadap Belanja Modal. Dalam menjalankan system pemerintah Belanja Modal memiliki peran penting untuk meningkatkan kesejahteraan public dan good governance. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini merupakan seluruh Kabupate dan Kota di Provinsi Banten pada tahun 2014-2018 terdapat 8 Kabupaten dan Kota. Teknik analisis data yang digunakan berupa analisis regresi linier berganda dan uji nilai selisih mutlak untuk analisis variabel moderating. Hasil dari penelitian menunjukkna bahwa 1) Pajak Daerah terhadap Belanja Modal berpengaruh positif di Provinsi Banten. 2) Retribusi Daerah terhadap Belanja Modal berpengaruh positif. 3) Dana Alokasi Khusus terhadap Belanja Modal tidak berpengaruh. 4) Luas Wilayah dapat memoderasi Pajak Daerah sedangkan luas wilayah bukan sebagai variabel moderating pada Retribusi dan Dana Alokasi Khusus terhadap Belanja Modal. Kata Kunci: Pajak Daerah, Retribusi Daerah, Dana Alokasi Khusus, Belanja Modal, Luas Wilayah. ABSTRACT This study aims to analyze local taxes, Retribution, Special allocation funds fot capital expenditures and whether the area of land can moderate taxes, retribution and special allocation funds for capital expenditures. In running the government system, capital expenditures have an important role in improving public welfare and good governance. This research is a quantitative research. The population in this study were all districts and cities in Banten Province in 2014-2018, there were 8 districts and cities. The data analysis technique used is in the form of multiple linear regression analysis and the absolute difference value test for moderating variable analysis. The results of the study show that 1) Local Taxes on Capital Expenditures have a positive effect in Banten Province. 2) Regional Levies on Capital Expenditures have a positive effect. 3) The Special Allocation Fund for Capital Expenditure has no effect. 4) Area area can moderate Local Taxes, Meanwhile Area size is not a moderating variable in Retribution and Special Allocation Funds for Capital Expenditure. Kata Kunci: Regional Taxes, Regional Retributions, Special Allocation Funds, Capital Expenditures, Regional Areas.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 574 not found. | ||||||||
| Date Deposited: | 12 Nov 2020 00:48 | ||||||||
| Last Modified: | 12 Nov 2020 00:48 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1637 |
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