INFLUENCE OF REGIONAL TAXES, BALANCING FUNDS, AND REGIONAL RETRIBUTION ON CAPITAL EXPENDITURE IN REGENCY/CITY GOVERNMENTS IN CENTRAL JAVA PROVINCE YEAR 2018-2021

Authors

  • Budiyono Budiyono STIE AAS Surakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v9i1.16892

Abstract

Study This aiming For knowing : 1) Influence Regional Taxes on Capital Expenditure on Government Regency and Cities in the Province Central Java 2018-2021 ; 2) Influence of Balancing Funds to Capital Expenditure on Government Regency and Cities in the Province Central Java 2018-2021 ; 3) Influence Regional Retributions on Capital Expenditure on Government Regency and Cities in the Province Central Java 2018-2021 . Object on study This is government regency And cities in the Province Central Java has 35 districts And city . Data retrieval comes from from Report Realization of the 2018-2021 APBD . Engineering data collection using method documentation . Technique data analysis using test assumption classic that is test normality , test multicollinearity , test heteroscedasticity , and test autocorrelation . Testing hypothesis in study This use analysis multiple linear regression , F test , t test , and test coefficient determination (R 2 ). Results study show that : 1) Regional taxes have an impact significant to Capital Expenditure on Government Regency and Cities in the Province Central Java 2018-2021 ; 2) Balancing Funds influential significant to Capital Expenditure on Government Regency and Cities in the Province Central Java 2018-2021 ; 3) Regional Retribution has an impact significant to Capital Expenditure on Government Regency and Cities in the Province Central Java 2018-2021 .

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Published

2025-03-29

How to Cite

Budiyono, B. (2025). INFLUENCE OF REGIONAL TAXES, BALANCING FUNDS, AND REGIONAL RETRIBUTION ON CAPITAL EXPENDITURE IN REGENCY/CITY GOVERNMENTS IN CENTRAL JAVA PROVINCE YEAR 2018-2021. International Journal of Economics, Business and Accounting Research (IJEBAR), 9(1). https://doi.org/10.29040/ijebar.v9i1.16892

Issue

Vol. 9 No. 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025

Section

Articles

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