Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum Dan Inflasi Terhadap Belanja Modal Di Kabupaten Bojonegoro

Romadhoni, Raihan Izzul Bassam (2024) Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum Dan Inflasi Terhadap Belanja Modal Di Kabupaten Bojonegoro. Undergraduate thesis, UPN VETERAN JAWA TIMUR.

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Abstract

The development of the public sector economy in Indonesia has experienced significant acceleration with the emergence of a new revolution in local financial management, which plays a key role in determining the direction and progress of a region and maintaining the integrity of regional assets. Supported by the foundation of regional autonomy emphasized in Law No. 32 of 2004, local financial management has become a major focus, particularly with the role of Regional Revenue and Expenditure Budgets evolving over time. Despite the recorded positive growth in Regional Revenue and Expenditure Budgets across East Java in 2023, there is still room for improvement in facing increasingly complex fund allocation challenges. Bojonegoro Regency, as part of East Java Province, has also witnessed significant changes in capital expenditure allocation, as an effort to enhance public services and support local economic growth. However, challenges such as inflation fluctuations continue to affect capital expenditure policies, making research on capital expenditure crucial in understanding its impact on regional development. The data testing methods used include descriptive statistics, classical assumption tests, regression analysis, and hypothesis testing covering the determination coefficient and t-test or partial test, with the assistance of SPSS software. Over the period from 2010 to 2022 in Bojonegoro Regency, analytical findings reveal some interesting patterns related to factors influencing Capital Expenditure. Firstly, there is a positive and significant relationship between Local Taxes and Capital Expenditure, while Local Levies show a negative and significant relationship with Capital Expenditure. However, General Allocation Funds do not have a significant relationship with Capital Expenditure, as is the case with inflation. These findings provide deep insights into the dynamics of fiscal policy and budget allocation in the context of regional development.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWijaya, Riko SetyaNIDN0005018008setyawijaya.ep@upnjatim.ac.id
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Economics
Depositing User: Raihan Izzul Bassam Romadhoni
Date Deposited: 19 Jul 2024 03:27
Last Modified: 19 Jul 2024 03:27
URI: https://repository.upnjatim.ac.id/id/eprint/26268

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