PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN BELANJA MODAL DENGAN LUAS WILAYAH SEBAGAI VARIABEL MODERATING PADA PEMERINTAHAN KOTA SEMARANG TAHUN 2011-2016

Abstract

This reserch aims to examine the effect of local taxes, regional retributions, general allocation funds, special allocation funds for the allocation of capital expenditures with an area as a moderating variable, For regional income from the four variables on capital expenditure allocation. Capital spending has an important role in running the government system which is to improve welfare public and good governance.
The population used in this study is the Semarang city financial report from 2011 – 2016, the sample in this study is the population because of the available of data, while the data analysis technique used is regresi linear berganda and for moderating variable analysis using absolute difference value test.
The analysis result of the study show that taxes, levies, general allocation funds, special allocation funds are very influential on the allocation of capital expenditure which can be seen in stage I. While in stage II shows that the area does not have a significant effect on the relationship between local taxes, regional retribution, general allocation funds and special allocation funds with capital expenditure. And indicates that the area cannot moderate the regional income from regional taxes, regional retributions, general allocation funds, special allocation fund for capital expenditure.
Researcher’s advice should be that regional revenue use such as local taxes, regional retribution, general allocation funds and special allocation funds are better allocated to other budged uses because based on the results of the research it turns out that regional income has a significant effect on capital expenditure.
Keywords : local taxes, regional retribution, general allocation funds, special allocation funds, area, capital expenditure