Kontribusi Pajak Daerah Dan Retribusi Daerah Pada APBD Di Pemerintahan Kota Di Sumatera Utara
Siregar, Hasan Sakti
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The purpose of this research is to find out and to analyze whether local taxes receipt and retributions receipt influence the capital expenditure in North Sumatera province. And so far is the influence to local taxes and retributions receipt. The analyze method that is used in this research is quantitative method with multiple linier regression with bring about classical assumption test before finding out the best linier method. The variable used in this research are local taxes receipt and retributions receipt as independent variable and capital expenditure as dependent variable. The result of this research show that, simultaneously taxes receipt and retributions receipt influence significantly toward the capital expenditure of regencies and cities in North Sumatera. Partially local taxes receipt significantly influence toward capital expenditure meanwhile retributions receipt have no significant influence toward the capital expenditure. Adjusted R² show value 0,260 indicates that 26,00 % turning in capital expenditure can be explained by independent variables. The rest 74,00 % explained by other variables are not mentioned in this research model.
- SP - Accountancy