PENGARUH PAJAK DAERAH, DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL (Studi Kasus di Seluruh Provinsi Indonesia Tahun 2015-2019)

HIDAYATI, FITRI NUR (2021) PENGARUH PAJAK DAERAH, DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL (Studi Kasus di Seluruh Provinsi Indonesia Tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Local Taxes, General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditure Allocation in 34 Provinces in Indonesia, from 2015-2019. The sampling method used was purposive sampling. The data used is secondary data obtained from www.djpk.depkeu.go.id. The method of data analysis uses multiple linear regression analysis. From the research conducted, it can be concluded that Local Taxes have a positive and significant effect on Capital Expenditure Allocation, General Allocation Fund (DAU) has a positive and significant effect on Capital Expenditure Allocation, while the Special Allocation Fund (DAK) has no effect on Capital Expenditure Allocation. Keywords: Local Taxes, General Allocation Funds (DAU), Special Allocation Funds (DAK), Capital Expenditure Allocation. Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Daerah, Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) terhadap Alokasi Belanja Modal pada 34 Propinsi di Indonesia, dari tahun 2015-2019. Metode sampling yang digunakan adalah purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari www.djpk.depkeu.go.id. Metode analisis data menggunakan analisis regresi linier berganda. Dari penelitian yang dilakukan dapat disimpulkan bahwa Pajak Daerah berpengaruh positif dan signifikan terhadap Alokasi Belanja Modal, Dana Alokasi Umum (DAU) berpengaruh positif dan signifikan terhadap Alokasi Belanja Modal, sedang Dana Alokasi Khusus (DAK) tidak berpengaruh terhadap Alokasi Belanja Modal. Kata Kunci: Pajak Daerah, Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Alokasi Belanja Modal.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216010065
Uncontrolled Keywords: Pajak Daerah, Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Alokasi Belanja Modal.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 01 Aug 2023 02:33
Last Modified: 01 Aug 2023 02:33
URI: http://repository.mercubuana.ac.id/id/eprint/79909

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