Afandi, Athalia Ramadhani (2026) Pengaruh Pajak Daerah, Retribusi Daerah, Laba BUMD, dan Belanja Modal Terhadap Pertumbuhan Ekonomi Kota Kediri. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Fiscal decentralization has increased the importance of regional fiscal instruments in supporting economic growth. However, previous studies have largely examined revenue-side and expenditure-side fiscal instruments separately, resulting in limited empirical evidence regarding their combined effects at the local government level. In addition, studies covering the pre-pandemic, pandemic, and post-pandemic periods remain scarce. Therefore, this study aims to analyze the effects of regional taxes, local retributions, Regional-Owned Enterprises (BUMD) profits, and capital expenditure on economic growth in Kediri City, Indonesia, during the 2010–2024 period. This study employed a quantitative approach using secondary data obtained from Statistics Indonesia and the Regional Budget Realization Reports. Saturated sampling produced fifteen annual observations, and the data were analyzed using multiple linear regression with EViews. The results indicate that regional taxes and BUMD profits have no significant effect on economic growth, whereas local retributions have a significant negative effect, and capital expenditure has the strongest significant positive effect. Simultaneously, all fiscal instruments significantly affect economic growth. These findings suggest that expenditure-side fiscal instruments are more effective than revenue-side instruments in promoting regional economic growth. Therefore, local governments should prioritize productive capital expenditure and evaluate retribution policies to better support sustainable regional economic growth.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Athalia Ramadhani Afandi | ||||||||
| Date Deposited: | 20 Jul 2026 04:17 | ||||||||
| Last Modified: | 20 Jul 2026 04:17 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/56514 |
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