Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal Pemerintah Kota Kupang

NINGSIH, Lidya Ayu (2019) Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal Pemerintah Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

The objectives of this study are two, namely: 1) To find out whether local taxes, regional levies and other legitimate local revenues simultaneously affect the capital expenditure of the Kupang City Government. 2) To find out whether local taxes, regional levies and other legitimate local revenues partially affect the capital expenditure of the Kupang City Government. This study uses quantitative data, namely data in the form of numbers in the real sense, various mathematical operations can be performed on quantitative data. The data sources used are secondary data, namely data obtained from records, books, magazines in the form of financial statements of company publications, government reports, articles, books as theories, magazines and so on, with a significant level of 5%. There are 60 samples in the study this is processed using Eviews 10 which is analyzed by inferential statistics consisting of 1) classic assumption test, namely normality test, multicollinearity, heterocedasticity test and autocorrelation test, 2) Regression analysis consisting of multiple linear regression analysis, 3) Hypothesis testing consisting of t test, F test and coefficient of determination (R2). The results of the study were obtained: regional taxes, regional levies and other legitimate local revenues simultaneously affected the capital expenditure of the Kupang City Government. Partially the regional tax does not affect capital expenditure, regional retribution and other legitimate local revenue influences the capital expenditure with the results of the determination coefficient 0.8403 or 84.03%, while the remaining 15.97% is explained by other variables which were not included in this study. With the results of this study, it is suggested that the regional revenue service government is expected to continue to explore the existing potential while paying attention to the aspects of justice and public interest to that programs implemented from local income are more direct for the community for future researchers to be able to provide and add independent variables related to research the effect of regional income on the capital expenditure of the Kupang city government.

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