PENGARUH PAJAK DAERAH RETRIBUSI DAERAH PENGELOLAAN KEKAYAN DAERAH YANG DIPISAHKAN DAN DANA ALOKASI UMUM BELANJA DAERAH DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2012-2017

  • Kaleb Yosep Yupukolo Universitas Sarjanawiyata Tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the Effect of Regional Taxes, Regional Retributions, Separate Regional Wealth Management, and General Allocation Funds for Regional Expenditures. This type of research is quantitative research. The sampling technique in this research is the purposive sampling method. The data taken is the target and Realization of Regional Expenditures, Regional Taxes, Regional Levies, Results of Management of separated regional wealth and General Allocation Funds for Regional Expenditures from 2012-2017. The data analysis technique uses multiple regression tests which are preceded by descriptive statistics, classic assumption tests, namely normality test, autorrelation test, multicollinearity test, and heteroscedasticity test. The results of the study show that Regional Taxes, Regional Levies, Separate Regional Wealth Management, and General Allocation Funds have a simultaneous effect on Regional Expenditures. Partially regional taxes and regional retribution do not affect regional spending.

Published
2019-08-05
How to Cite
YUPUKOLO, Kaleb Yosep; ERAWATI, Teguh. PENGARUH PAJAK DAERAH RETRIBUSI DAERAH PENGELOLAAN KEKAYAN DAERAH YANG DIPISAHKAN DAN DANA ALOKASI UMUM BELANJA DAERAH DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA PERIODE 2012-2017. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 2, p. 242 - 251, aug. 2019. ISSN 2656-1395. Available at: <https://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/939>. Date accessed: 24 may 2020. doi: https://doi.org/10.24964/japd.v1i2.939.