EKA NATALIA, EKA (2020) PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH (STUDI EMPIRIS PEMERINTAH KABUPATEN/KOTA DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2013-2017). Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB I.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (195kB) |
|
Text (BAB II)
BAB II.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (236kB) |
|
Text
BAB III.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (302kB) |
|
Text (BAB IV)
BAB IV.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (369kB) | Request a copy |
|
Text (BAB V)
BAB V.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (86kB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Pajak Daerah terhadap Belanja Daerah, (2) Pengaruh Retribusi Daerah terhadap Belanja Daerah, (3) Pengaruh Dana Alokasi Umum terhadap Belanja Daerah. Objek penelitian ini adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten di Provinsi D.I. Yogyakarta periode 2013-2017 yang didapatkan dari situs resmi Kementerian Keuangan, Dirjen Perimbangan Keuangan Pemerintah Daerah http://www.djpk.kemenkeu.go.id. Penelitian ini menggunakan metode kuantitatif. Sampel ditentukan berdasarkan teknik sampling jenuh, dengan jumlah sampel sebanyak 25 data yang diambil dari 5 (lima) Kabupaten dan Kota di Provinsi D.I. Yogyakarta selama 5 (lima) periode. Teknik pengumpulan data dilakukan dengan dokumentasi. Data diolah dan disajikan dengan aplikasi SPSS 25. Metode analisis data dengan Regresi Linear Berganda. Hasil penelitian membuktikan bahwa (1) Pajak Daerah secara parsial berpengaruh positif dan signifikan terhadap Belanja Daerah, (2) Retribusi Daerah secara parsial tidak berpengaruh terhadap Belanja Daerah, (3) Dana Alokasi Umum secara parsial berpengaruh positif dan signifikan terhadap Belanja Daerah, (4) Pajak Daerah, Retribusi Daerah, dan Dana Alokasi Umum secara bersama-sama berpengaruh positif dan signifikan terhadap Belanja Daerah. The Purpose of this research was to discover (1) The impact of Local Taxes to Local Government Expenditure. (2) The impact of Levies against Local Government Expenditure. (3) The impact of General Allocation Fund against Local Government Expenditure. The object of this study was the Budget Realization Report-Budget Regency/City in the province of Yogyakarta in a period of 2013-2017 that obtained from the official website of the Ministry of Finance http://www.djpk.kemenkeu.go.id. This research was using quantitative methods. The sample used was 25 data, consist of 5 regency/city during 5 periods. Data was processed and presented with SPSS 25. This research using documentation for the data collection technique. The analytical method used was Multiple Linear Regression Analysis. This research proves that (1) Local Taxes partially have significant positive impact on Local Government Expenditure (2) Levies partially have negative impact on Local Government Expenditure, (3) General Allocation Fund partially have significant positive impact on Local Government Expenditure, (4) Local Taxes, Local Retribution and General Allocation Fund simultaneously have significant positive impact on Local Government Expenditure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | S1 Akuntansi |
| Depositing User: | Mr Miptahudin Almurtado |
| Date Deposited: | 27 Aug 2020 05:02 |
| Last Modified: | 27 Aug 2020 05:02 |
| URI: | http://repository.stei.ac.id/id/eprint/309 |
Actions (login required)
 |
View Item |
