The Effect of Local Taxes, Local Retribution, and Capital Expenditures on Local Own-Source Revenue
(Evidence from Bengkulu Regency)
Keywords:
Local Tax, Local Retribution, Capital Expenditure, Local Own-Source Revenue
Abstract
This study examines the impact of local tax, local retribution, and capital expenditure on the local own-source revenue of the Bengkulu Regency from 2013 to 2017. This study utilizes the actual data of the actual local government budget from the Indonesian Audit Board. 50 data from 10 cities were sampled representing Bengkulu Regency. This study uses multiple regressions to examine the effect. The result shows that local tax and capital expenditure have a positive significant effect on Local Own-Source Revenue, while local retribution does not affect.
References
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[6] Suhadak, V. V., & Saifi, M., “Pengaruh Pajak Daerah terhadap Pendapatan Asli Daerah (Studi Kasus pada Dinas Pendapatan Kota Batu Tahun 2010 – 2012”, Jurnal Administrasi Bisnis, 2014.
[7] Santosa, A. B., & Rofiq, M. A., “Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal pada Kabupaten/Kota (Studi Kasus di Provinsi Jawa Barat, Jawa Tengah, dan Jawa Timur Periode Tahun 2007-2010)”. Jurnal Bisnis dan Ekonomi (JBE) , 184-198, 2013.
[8] Harianto, D., & Adi, P. H., “Hubungan antara Dana Alokasi Umum, Belanja Modal, Pendapatan Asli Daerah dan Pendapatan per Kapita”. Simposium Nasional Akuntansi X, 2007.
[9] Law No. 33 year 2004 concerning Fiscal Balance Between the Central Government and the Regional Governments, 2004.
[10] Law No. 28 year 2009 concerning Local Taxes and Charges, 2009.
[11] Regulation No. 59 year 2007 concerning Regional Financial Management Guidelines, Minister of Home Affairs (PERMENDAGRI), 2007.
[12] Regulation No. 196/PMK 0.2/2015 concerning Guidelines for Drafting and Reviewing work plans and budgets of the Ministry of State/Institutions and Ratification of the Budget Implementation List, Minister of Finance (PMK), 2015.
[13] Mardiasmo, Otonomi dan Manajemen Keuangan Daerah, Yogyakarta: Penerbit ANDI, 2002.
[14] Asriyawati, M. H., “Pengaruh Pajak Hotel, Pajak Restoran, dan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Tanjungpinang Periode 2009-2013”, Jurnal Universitas Maritim Raja Ali Haji, 2014.
[15] Asteria, B., “Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten/Kota di Jawa Tengah” Jurnal Riset Manajemen, 51-61, 2015.
[16] Suprihati, L., Kristiyanti, & Hajir, “Regional Original Income with Tax Receipt, Regional Retribution, and Regional Wealth Management Results in Solo Raya," Journal of Economics, Business, and Accounting Research, 11-26, 2018.
[17] Adi, P. H., “Hubungan antara Disparitas Pertumbuhan Ekonomi Daerah, Belanja Pembangunan, dan Pendapatan Asli Daerah”, Master Thesis, Gadjah Mada University, 2005.
[18] Wong, J. D., “The Fiscal Impact of Economic Growth and Development on Local Government Revenue Capacity. Journal of Public Budgeting”, Accounting, and Financial Management, 413-423, 2004.
[19] Audit Report of Financial Report of District and City Government in Bengkulu Province in 2013-2017, Indonesian Audit Board.
Submitted
2020-07-16
Accepted
2020-11-16
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