Pengaruh Pajak Daerah, dan Pendapatan dari Laba Perusahaan Daerah Terhadap Belanja Modal pada Kota Pekalongan Periode 2010-2019

Authors

  • Alsya Ika Ameilia Akuntansi Syariah, Fakultas Ekonomi Dan Bisnis Islam, IAIN Pekalongan
  • Tsalis Syaifudin S.Pd.,M.Si Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

DOI:

https://doi.org/10.28918/jaais.v3i1.4546

Keywords:

Local Taxes, Retribution, Revenue of Provicially Owned Corporation, Capital Expenditures, Local Taxes, Retribution, Revenue of Provicially Owned Corporation, Capital Expenditures

Abstract

PAD is generated through local taxes, retribution, revenue of provicially owned corporation, and other legitimate local revenue. PAD revenue is varied, but the local government requires a large allocation of capital expenditures in order to increase the economic growth. The aims of this research are to know about interconnections between Local Taxes, Retribution, and Revenue of Provicially Owned Corporation to the Capital Expenditures in Pekalongan City during the years 2010-2019. This research is a quantitative with the technique of collecting data using documentation method. Data used comes from budget out comes years 2010-2019. The test of prerequisite analysis using classical assumption test. Then the hypothesis test using multiple linear regression analysis. The result showed that Local Taxes, Retribution, and Revenue of Provicially Owned Corporation have negative effect to the Capital Expenditures in Pekalongan City. However, simultaneously have positive effect to the Capital Expenditures in Pekalongan City.

Published

2022-06-17

How to Cite

Ameilia, A. I., & S.Pd.,M.Si, T. S. (2022). Pengaruh Pajak Daerah, dan Pendapatan dari Laba Perusahaan Daerah Terhadap Belanja Modal pada Kota Pekalongan Periode 2010-2019. Jurnal Akuntansi Dan Audit Syariah (JAAiS), 3(1), 66–80. https://doi.org/10.28918/jaais.v3i1.4546

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