The Effect of Local Taxes, Local Retributions, and Capital Expenditures on Local Own-Source Revenue (Evidence from Bengkulu Regency)

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 Science, 2 (2). pp. 84-88. ISSN 2685-0931

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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

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Farah Nisa Ul Albab
Date Deposited:	08 Jun 2021 05:52
Last Modified:	08 Jun 2021 05:52
URI:	http://repository.uhamka.ac.id/id/eprint/8606

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