PENGARUH PENDAPATAN ASLI DAERAH, PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP ANGGARAN BELANJA DAERAH DENGAN LUAS WILAYAH SEBAGAI VARIABEL MODERATING PADA PEMERINTAH DAERAH PROVINSI JAWA TENGAH (StudiKasus pada DPPD Provinsi Jawa Tengah Periode Tahun 2013-2016)

Abstract

This study aims to determine whether or not the influence of Regional
Original Income, Regional Taxes and Regional Levies on Regional Expenditures with
Regional Area as a moderating variable in the Central Java Provincial Government.
This research was conducted in the Central Java Provincial Revenue and Management
Service. The method in this study is to collect data obtained from documentation (files)
from the Central Java Provincial Revenue and Management Service Office in the City
of Semarang. The sample in this study is Regional Original Revenue, Regional Taxes
and Regional Retribution on the Budget. with the Area as a moderating variable in the
Central Java Provincial Government from 2013-2016 so that the number of samples
in this study is 140 data. The data analysis technique used is multiple linear regression.
The data analysis technique used to test this hypothesis is multiple linear regression
analysis which includes F Test, T Test, and Determination Coefficient. All data is
processed using the SPSS 20.0 Program which was first tested using the Classic
Assumption Test which includes Normality Test, Heteroscedasticity Test, and
Autocorrelation Test
The F Test results show that local revenue, regional taxes, and regional
retribution on regional expenditure budgets with moderating variables affect the
Original Revenue of the Central Java Province. This is because the level of
significance at ANOVA is 0.000 <0.05. Whereas from the results of the calculation of
the T Test, each of the independent variables shows that the regional tax does not have
a significant effect on the regional expenditure budget which moderates the area of
2013-2016
Keywords: Original Daerha Opinion, Regional Taxes, Regional Retribution,
Regional and Regional Expenditure Budgets.