HUBUNGAN BELANJA MODAL DAN PENDAPATAN PERKAPITA TERHADAP PAJAK DAN RETRIBUSI DAERAH KABUPATEN DI PROVINSI NUSA TENGGARA TIMUR

• Main Authors: , Paula Anthonete Kono, , Bambang Riyanto L.S., Dr., M.B.A.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/90619/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53525
• Institution: Universitas Gadjah Mada

This study aims to examine and analyze the influence of the allocation of capital and income per capita expenditure of local taxes and levies on the district government in the Province of East Nusa Tenggara. Population and study sample is 15 (fifteen) government district in East Nusa Tenggara Province. Data analysis tools using Multiple Linear Regression approach. For the validity of the results of multiple linear regression analysis first tested the normality of data and assumptions of classical test. For processing the data in this study using the statistical software SPSS 17.0 This study proves that the Capital Expenditure has positive and significant impact on local taxes but have no effect on local levies. While per capita income had no effect on local taxes and local levies. Expected from this research may be material information and evaluation for the implementation of budgeting systems, especially in the publik budget allocation for the improvement of service to the community.