Pajak daerah, Retribusi Daerah, dan Dana Alokasi Khusus terhadap Belanja Modal Provinsi Se-sumatera
Year: 2024
Type: article
Abstract: The purpose of this study was to test and analyze the effect of local taxes, local levies, special allocation funds on capital expenditures of the Sumatra provincial government in 2018-2022. Used for 10 provinces in Sumatra. For five years, fifty samples were used. The test analysis methods used are Measurement model evaluation, convergent validity test, significance test, R-square testing and F-square testing. The results of this study indicate that local taxes, local levies, and special allocation funds have a positive effect on capital expenditure.
Authors: Khairul Umri, Rita Martini, Rosy Armaini
Institution: Politeknik Negeri Sriwijaya
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404897236
