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Abstract:
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Since the regional autonomy law was enacted in Brebes Regency, the
regional government is required to manage the finances built in the Brebes
Regency, which will certainly affect Regional Expenditures and Regional Original
income. This study aims to determine and analize the effect of local revenue,
regional levies, and tax contributions on regional expenditures. Partially or
simultaneously with the object of research at the BAPENDA and BPKAD offices
in Brebes Regency in 2017-2021. This type of research is quantitative research
using secondary data obtained from the Bapenda and Bpkad offices in Brebes
Regency 2017-2021. The population of this study uses the realization of the APBD
in Brebes Regency from a month because the sample in this study uses purposive
sampling. The data used is secondary data. Which then carried out tests such as
descriptive statistical analysis test, classical assumption test, multiple linear
regression analysis and research hypothesis testing. The test was carried out with
the help of SPSS version 25 sofware. Based on the tests that have been carried
out, the results of this study indicate that 1) local revenue has a positive and
significant effect on regional expenditures, 2) regional retributions have a
significant and positive effect on regional expenditures, 3) the contribution of
local taxes is positive and significant on regional expenditures and 4) local
revenue, regional levies, local tax contribution have a significant simultaneous
effect on regional spending. |