ANALISIS PENGARUH PAJAK DAERAH, DANA ALOKASI KHUSUS (DAK) DAN RASIO KEMANDIRIAN DAERAH TERHADAP PENGALOKASIAN BELANJA MODAL PADA KABUPATEN/KOTA SE-PULAU KALIMANTAN TAHUN 2015 – 2017

Abdurahman Fauzi, NIM.: 15810095 (2020) ANALISIS PENGARUH PAJAK DAERAH, DANA ALOKASI KHUSUS (DAK) DAN RASIO KEMANDIRIAN DAERAH TERHADAP PENGALOKASIAN BELANJA MODAL PADA KABUPATEN/KOTA SE-PULAU KALIMANTAN TAHUN 2015 – 2017. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the effect of local taxes, special allocation funds, and the ratio of regional independence to the allocation of district/city capital expenditures throughout the island of Kalimantan in 2015-2017. The variables used are local taxes, special allocation funds, and the ratio of regional independence. The analysis model used in this study is multiple regression using Ordinary Least Square (OLS) and using panel data. Data obtained from the Ministry of National Development Planning (Bappenas) and the Central Statistics Agency (BPS). The results show that local taxes, special allocation funds and the ratio of regional independence have a positive and significant impact on the allocation of capital expenditures in districts/cities throughout Kalimantan in 2015-2017.

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