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Abstract:
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Regional expenditure is the main aspect of regional financial management
in a particular budget year, generally in one year. This research aims to
determine the influence of regional taxes and regional levies on regional spending
in Central Java Province. The sample in this research was obtained using a
purposive sampling method, namely selecting samples using certain criteria with
a total sample of 175. This research method is quantitative, using secondary data,
namely reports on the realization of the regional income and expenditure budget
for Central Java Province for the 2018-2022 period. The data analysis method
uses descriptive statistical tests, classical assumption tests, data analysis
techniques use multiple linear regression analysis and to test hypotheses using the
t test (partial) and F test (simultaneous) and the coefficient of determination (R2
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test with SPSS version 25. Research results This shows that regional taxes
partially have a significant positive effect on regional spending, while regional
levies have an insignificant negative effect on regional spending. Then
simultaneously regional taxes and regional levies have a significant effect on
regional spending. |