The Effect of Local Original Income, Regional Levies and Regional Tax Contributions on Regional Expenditures of Brebes Regency for the 2017-2021 Period

Authors

  • Silvia Syarifatul Azizah University of Muhadi Setiabudi, Indonesia
  • Hilda Kumala Wulandari University of Muhadi Setiabudi, Indonesia
  • Dumadi Dumadi University of Muhadi Setiabudi, Indonesia

DOI:

https://doi.org/10.57235/jambuair.v1i2.65

Keywords:

Regional Original Income, Regional Levies, Regional Tax Contributions, Regional Expenditures

Abstract

This study aims to identify and evaluate the effect of local taxes, expenditures, and revenues on local expenditures. In 2017–2021, at the BAPPEDA and BPKAD offices in Brebes Regency. Quantitative in nature, this type of research uses secondary data. The main focus of this research is the implementation of the Regional Budget of Brebes Regency for one month because of the targeted use of skewers in the sewing stitch research. Usage is made of secondary data. then tested, including research hypotheses, multiple linear regression analysis, traditional hypothesis testing, and descriptive statistical analysis tests. SPSS Version 25 program was used to perform the test. The findings of this study indicate that this occurs as a result of the tests carried out: 1) local revenue has a positive and significant effect on regional spending, 2) regional retributions have a significant and positive effect on regional expenditures, 3) the contribution of local taxes is positive and significant on regional spending. and 4) local revenue, regional levies, local tax contributions have a significant simultaneous effect on regional spending.

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Published

2023-04-04

Issue

Vol. 1 No. 2 (2022): October 2022

Section

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