Pengaruh Pajak Daerah, Retribusi Daerah, dan Dana Alokasi Umum Terhadap Belanja Modal pada Pemerintah Kota Medan

Abstract

This study aims to provide empirical evidence and find out the effect of regional taxes, regional levies, and general allocation funds on capital expenditure in the Medan City Government. The population used in this study is the Medan City Revenue and Expenditure Budget Realization Report from 2014-2016, the sample in this study is the population on the grounds of data availability. The data analysis technique used in this study is the Analysis of Multiple Linear Regression, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocrelation Test) and Hypothesis Testing (R2 Test, T-Test, and F-Test). This study uses SPSS 21 software to process existing data. The results of this study show partially that the Regional Taxes have a significant effect on Capital Expenditures, Regional Retribution and General Allocation Funds that have no significant effect on Capital Expenditures. While simultaneously Regional Taxes, Regional Levies and General Allocation Funds have a significant effect on Capital Expenditures.