Pengaruh Pajak Daerah, Retribusi Daerah, dan DAK terhadap Pertumbuhan Ekonomi Daerah dengan Belanja Modal Sebagai Variabel Moderasi

W, RADITYO BAYU (2016) Pengaruh Pajak Daerah, Retribusi Daerah, dan DAK terhadap Pertumbuhan Ekonomi Daerah dengan Belanja Modal Sebagai Variabel Moderasi. Other thesis, Universitas Sebelas Maret.

[img]
Preview
PDF
Download (279Kb) | Preview

    Abstract

    This study aimed to determine the influence of Regional Taxes, Regional Retribution, and Specific Allocation Fund (DAK) toward Domestic Economic Growth as measured by Regional Gross Domestic Product (PDRB) with capital expenditures as moderating variable. Secondary data of those variables were collected from District and Cities in Java Island using purposive sampling method. Hypothesis test in this research used a multiple regression analysis. The results of the statistical test indicated that simultaneously Regional Taxes, Regional Retribution, and DAK had significant effect on Domestic Economic Growth. Partially, Regional Taxes had positive and significant effect on Domestic Economic Growth. Regional Retribution and DAK had no effect on Domestic Economic Growth. The results of moderation test indicatedthat Capital Expenditures weaken the effect of Regional Taxes on Domestic Economic Growth and strengthen the effect of Domestic Retribution on Domestic Economic Growth. While Capital Expenditures as a moderating variable was not able to moderate the effect of DAK on Domestic Economic Growth.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: faizah sarah yasarah
    Date Deposited: 27 Jan 2016 10:17
    Last Modified: 27 Jan 2016 10:17
    URI: https://eprints.uns.ac.id/id/eprint/23195

    Actions (login required)

    View Item