PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH

Abstract

This study aims to test the effect of regional taxes, regional levies, general allocation funds and special allocation funds on regional expenditures in regency and city governments in Central Java Province in 2016-2018. This study uses report data on the realization of the regional budget for revenues and expenditures of the regency and city governments in Central Java Province from 2016 to 2018. The data collection technique used is the documentation technique. The number of samples is 17 with 51 observations. The prerequisite test for analysis uses the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The data analysis technique in this study used multiple linear regression. The results showed that regional taxes and general allocation funds (DAU) had a positive significant influence on regional expenditures, regional retributions had a significant negative influencet on regional expenditures and special allocation funds had an insignificant positive influence on regional expenditures.

Keyword: regional taxes, regional levies, general allocation funds, special allocation funds, regional expenditures.