Analisis Pengaruh Pajak Daerah dan Perimbangan Terhadap Belanja Modal Periode 2016-2020 (Studi Kasus Pemerintah Provinsi Se-Pulau Jawa)

The purpose of this study was conducted to analyze the effect of local taxes and the Balancing Fund partially and simultaneously on Capital Expenditures in the Province of Java for the period 2016-2020. The population in this study were 6 provinces throughout Java. The data used in this study is secondary data, namely the Realization Report of the Regional Revenue and Expenditure Budget (APBD) obtained from the sites of each of the 6 provinces. The research method used is a quantitative method. Testing the data using statistical analysis, namely multiple linear regression analysis using SPSS. The results of this study indicate that partially local taxes have a positive and significant effect on capital expenditures. The balancing fund has a negative and significant effect on capital expenditures. Meanwhile, simultaneously the Regional Tax and Balancing Fund have an effect on Capital Expenditure. Adjusted R Square value is 0.838 or 83.8%. This proves that the dependent variable in this study can only be explained by the independent variable by 83.8% while the remaining 16.2% is explained by other variables not examined in this study.