ANALYSIS OF FACTORS AFFECTING CAPITAL EXPENDITURE IN THE PROVINCE OF YOGYAKARTA IN 2013-2022

ANALYSIS OF FACTORS AFFECTING CAPITAL EXPENDITURE IN THE PROVINCE OF YOGYAKARTA IN 2013-2022

Capital Expenditures, General Allocation Funds, Regional Levies, Regional Taxes, Special Allocation Funds

The purpose of this study is to examine the impact of local taxes, regional levies, general allocation funds and special allocation funds on capital expenditures. This study uses data on the realization of the local government budget (APBD) for 2013 to 2022 taken from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance. The population in this study are all regencies and cities in Yogyakarta. The sampling technique used was saturated sample with a total sample of 5 regions consisting of 4 regencies and 1 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests F-tests and t-tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditures; 2) regional levies have no effect on capital expenditures; 3) general allocation funds affect capital expenditures; 4) special allocation funds have an effect on capital expenditures. Whit an adjustment R2value of 0,664 meaning 66,4% of the dependent variable.

Suhesti Ningsih1, Hafizah Wa Akromah2, Muh. Hasan Ma’ruf3

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2024

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