eprintid: 8607
rev_number: 6
eprint_status: archive
userid: 2131
dir: disk0/00/00/86/07
datestamp: 2021-06-08 05:52:48
lastmod: 2021-06-08 05:52:48
status_changed: 2021-06-08 05:52:48
type: article
metadata_visibility: show
creators_name: Albab, Farah Nisa Ul
creators_orcid: 0000-0002-9233-1557
contributors_type: http://www.loc.gov/loc.terms/relators/AUT
contributors_type: http://www.loc.gov/loc.terms/relators/AUT
contributors_type: http://www.loc.gov/loc.terms/relators/AUT
contributors_name: Albab, Farah Nisa Ul
contributors_name: Ramadhani, Rizki
contributors_name: Komariyah, Erna Fitri
title: The Effect of Local Taxes, Local Retributions, and Capital Expenditures on Local Own-Source Revenue (Evidence from Bengkulu Regency)
ispublished: pub
subjects: H1
divisions: Akuntansi
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. Fifty 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 significantly affect Local Own-Source Revenue, while local retribution does not affect.

Keywords:Local Tax, Local Retribution, Capital Expenditure, Local Own-Source Revenue
date: 2021-04-12
date_type: published
publisher: Universitas Teknologi Yogyakarta
official_url: http://journal.uty.ac.id/index.php/IJBHES/article/view/93/58
full_text_status: public
publication: International Journal of Business, Education, Humanities, and Social Sciences
volume: 2
number: 2
pagerange: 84-88
refereed: TRUE
issn: 2685-0931
citation:   Albab, Farah Nisa Ul  (2021) The Effect of Local Taxes, Local Retributions, and Capital Expenditures on Local Own-Source Revenue (Evidence from Bengkulu Regency).  International Journal of Business, Education, Humanities, and Social Sciences, 2 (2).  pp. 84-88.  ISSN 2685-0931     
document_url: http://repository.uhamka.ac.id/id/eprint/8607/1/Lampiran%20Peer%20Review%20Artikel_Farah%20Nisa%20Ul%20Albab.pdf